§ 3620. Electric utility poles, lines, and fixtures
Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title. (Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986; amended 2021, No. 71, § 15.)
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