(a) Taxable property within the Town may be reappraised from time to time as may be deemed expedient by the Representative Town Meeting pursuant to a duly warned article.

(b) There shall be an Office of Assessment headed by a professionally qualified assessor or equivalent hereafter known as the Town Assessor, who shall be appointed by the Town Manager.

(c) Except for the duties set forth in subsection (e) of this section, the Town Assessor shall have the authority and shall exercise all powers and shall be responsible to fulfill all duties assigned to the listers in the Vermont Statutes Annotated and case law, including appraisal of all real and business property for the purpose of establishing the grand list, as set forth in 32 V.S.A. § 3431. Appraisals shall be reviewed periodically and kept up to date.

(d) Neither the Town Assessor nor any employee of the Office of Assessment staff, nor any independent contractor directly or indirectly providing services for the tax assessing function of the Town may simultaneously serve as a lister for the Town.

(e) The Board of Listers, elected at large under the authority of § 2.2(5) of this charter, having no appraisal power, shall function as a Board of Appeals with the authority to hear and adjudicate all appeals by citizens disputing Office of Assessment appraisals, and perform other advisory and educational functions for the Office of Assessment. (Added 2013, No. M-7, § 2, eff. May 24, 2013.)