One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate, and the sum so obtained shall constitute his or her grand list.
32 V.S.A. § 4082
One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate, and the sum so obtained shall constitute his or her grand list.
32 V.S.A. § 4082