Section 4961 - Assessment of tax(a) A State tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden County and upon the grand list of the Town of Glastenbury in the County of Bennington and of the unorganized Town of Somerset in the County of Windham.(b) Annually, on or before August 1, the Supervisor of Buel's Gore shall call a meeting of the residents of the Gore for the purpose of presenting the proposed budget and tax rate for the Gore for the ensuing year and inviting discussion thereon. Notice of the meeting shall be sent by first-class mail to all residents of the Gore at least 14 days before the meeting. The meeting shall be held at a place within the Gore or within a town that adjoins the Gore. Included with the notice shall be an itemized proposed budget that shall, in the judgment of the Supervisor, cover the education, road maintenance, and general government costs within the Gore. Also included with the notice shall be proposed tax rates consistent with the budget. Annually, on or before September 10, the Supervisor shall adopt a budget and tax rate and notify the residents and appraisers for the Gore.(c) Annually, on or before August 1, the Supervisors of Glastenbury and Somerset shall each present the proposed budget and tax rate for the town for the ensuing year. Upon a finding by the Commissioner of Taxes before September 10 that the budget and tax rate are reasonable and show no obvious irregularities, the Commissioner shall approve the budget and tax rate, and the Supervisor shall then adopt the budget and tax rate and notify the residents of the town. If the Commissioner does not approve the budget and tax rate by September 10, the budget shall remain the same as the budget for the prior year, and the Supervisor shall so notify the residents of the town.Amended 1977, No. 118 (Adj. Sess.), § 4, eff. 2/3/1978 for tax years beginning Jan. 1, 1978; 1987, No. 58, § 1, eff. 5/16/1987; 1995, No. 63, § 48f; 1997, No. 60, § 57; 1999, No. 49, § 17, eff. 6/2/1999; 2003, No. 1, § 1, eff. 2/21/2003; 2009 , No. 50, § 91; 2011 , No. 45, § 10, eff. 5/24/2011.