This paper is devoted to the study of a class of hypoelliptic Višik-Ventcel' boundary value problems for second order, uniformly elliptic differential operators. Our boundary conditions are supposed to correspond to the diffusion phenomenon along the boundary, the absorption and reflection phenomena at the boundary in probability. If the absorbing boundary portion is not a trap for Markovian particles, then we can prove two existence and uniqueness theorems of the non-homogeneous Višik-Ventcel' boundary value problem in the framework of L 2 Sobolev spaces. Moreover, if the absorbing boundary portion is empty, then we can prove a generation theorem of analytic semigroups for the closed realization of the uniformly elliptic differential operator associated with the hypoelliptic Višik-Ventcel' boundary condition in the L 2 topology. As a by-product, this paper is the first time to prove the angular distribution of eigenvalues, the asymptotic eigenvalue distribution and the completeness of generalized eigenfunctions of the closed realization, similar to the elliptic (non-degenerate) case. Keywords Višik-Ventcel' boundary value problem • hypoelliptic operator • analytic semigroup • asymptotic eigenvalue distribution • strong Markov process Mathematics Subject Classification (2010) 35J25 • 35S05 • 47D07 • 35P20 • 65J25 1 Formulation of the Višik-Ventcel' boundary value problemLet Ω be a bounded domain of Euclidean space R n , n ≥ 2, with smooth boundary Γ = ∂Ω; its closure Ω = Ω ∪ Γ is an n-dimensional, compact smooth manifold with boundary.