I read 4261 to mean that the listers have until December 30 to give the approved certificate to the town clerk for attaching to the grand list. Both boards would have to have acted by December 30.
§ 4261. Correcting omission from grand list
When real or personal estate is omitted from the grand list by mistake, or an obvious error is found, the listers, with the approval of the selectboard, before December 31, may supply such omissions or correct such errors and make a certificate thereon of the fact; provided, however, the listers may make a correction resulting from the filing or rescission of a homestead declaration without approval of the selectboard. (Amended 2005, No. 38, § 14, eff. June 2, 2005.)
Mary Jane Grace, Program Technician
Property Valuation and Review Division
Vermont Dept. of Taxes
Error & omissions are to be submitted to selectboard to approve or disapprove by 12/31/07. The way the holiday falls our selectboard won’t meet again until 1/14/08 can an e&o be submitted at this meeting or not? Are the listers the only one to submit this?