§ 3607. Orchard lands
When the owner of land, cultivated or uncultivated, has planted the same to fruit trees, such land shall continue to be set in the list at the same valuation as similar land not so planted, but that is used for general agricultural purposes. Increase in the valuation of such land for taxation shall not be made for 15 years on account of trees growing thereon.
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