§ 3605. Water rights
The interest of an owner in water rights, power rights, and flowage rights, or any of such rights, owned by severance from real estate interests set in the grand list to another and in connection with which such rights exist, shall be appraised and set in the grand list as real estate to the owner of such rights. This section shall not be construed so as to affect any exemptions from taxation granted under any existing statute.
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 123 - How, Where, and to Whom Property Is Taxed
§ 3602. Manufacturing machinery
§ 3602a. Facilities used in the generation, transmission, or distribution of electric power
§ 3603. Construction equipment
§ 3607a. Barns, silos, and other farm structures
§ 3608. Buildings on leased land
§ 3609. Perpetual or redeemable leases
§ 3610. Taxation of perpetual leased lands
§ 3611. Assessment against State easements for flood control projects
§ 3614. Property on federal land
§ 3618. Business personal property
§ 3620. Electric utility poles, lines, and fixtures
§ 3621. Petroleum and natural gas infrastructure
§ 3652. Mortgagor deemed owner
§ 3653. Unoccupied and owner unknown
§ 3654. Undivided estate of deceased person
§ 3655. Facilities not within town limits
§ 3692. Taxation of boats, outboard motors, and trailer coaches
§ 3702. Payment of grants authorized
§ 3704. Determination of assessed values; appeal
§ 3705. Adjusted municipal grand list and adjusted municipal tax rate
§ 3706. Payment to municipalities
§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources