This training is part one of two days covering the Use Value Appraisal ("Current Use") program for municipal officials. This training covers how listers should calculate excluded land for allocation, calculate the Fair Market Value for Land Use Change Tax (LUCT) purposes, and review the one's duties as a lister. This is a must for both new and seasoned lister and assessors. This course incorporates all functions performed in myVTax, eCuse, as well as those implemented in VTPIE, and clarifies the differences. Video is produced by the Division of Property Valuation and Review, Vermon Department of Taxes.