Vermont Statutes
Chapter 123 - How, Where, and to Whom Property Is Taxed
§ 3654. Undivided estate of deceased person

§ 3654. Undivided estate of deceased person
Undivided real estate of a deceased person shall be assessed to such person’s estate or to his or her executor or administrator, or to the possessor thereof, until notice is given to the listers of the sale or division of the same and the names of the persons to whom it is transferred. When such estate is assessed to the estate, the executor or administrator shall pay the taxes assessed.

Structure Vermont Statutes

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

§ 3604. Mines and quarries

§ 3605. Water rights

§ 3606. Standing timber

§ 3607. Orchard lands

§ 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

§ 3612. Owner’s improvements

§ 3613. Appeal

§ 3614. Property on federal land

§ 3618. Business personal property

§ 3619. Time-share projects

§ 3620. Electric utility poles, lines, and fixtures

§ 3621. Petroleum and natural gas infrastructure

§ 3651. General rule

§ 3652. Mortgagor deemed owner

§ 3653. Unoccupied and owner unknown

§ 3654. Undivided estate of deceased person

§ 3655. Facilities not within town limits

§ 3659. Municipal lands

§ 3691. General rule

§ 3692. Taxation of boats, outboard motors, and trailer coaches

§ 3701. Definitions

§ 3702. Payment of grants authorized

§ 3703. Grant formula

§ 3704. Determination of assessed values; appeal

§ 3705. Adjusted municipal grand list and adjusted municipal tax rate

§ 3706. Payment to municipalities

§ 3707. Rules

§ 3708. Payments in lieu of taxes for lands held by the Agency of Natural Resources

§ 3709. PILOT Special Fund