Vermont Statutes
Title 32 - Taxation and Finance
Chapter 123 - How, Where, and to Whom Property Is Taxed

§ 3602. Manufacturing machinery - § 3602. Manufacturing machinery Engines and boilers, electric motors, air...

§ 3602a. Facilities used in the generation, transmission, or distribution of electric power - § 3602a. Facilities used in the generation, transmission, or distribution...

§ 3603. Construction equipment - § 3603. Construction equipment (a) Construction equipment and other personal...

§ 3604. Mines and quarries - § 3604. Mines and quarries The interest of a grantee...

§ 3605. Water rights - § 3605. Water rights The interest of an owner in...

§ 3606. Standing timber - § 3606. Standing timber The sale or conveyance of standing...

§ 3607. Orchard lands - § 3607. Orchard lands When the owner of land, cultivated...

§ 3607a. Barns, silos, and other farm structures - § 3607a. Barns, silos, and other farm structures Barns, silos,...

§ 3608. Buildings on leased land - § 3608. Buildings on leased land Buildings on leased land...

§ 3609. Perpetual or redeemable leases - § 3609. Perpetual or redeemable leases Perpetual or redeemable leases...

§ 3610. Taxation of perpetual leased lands - § 3610. Taxation of perpetual leased lands (a) The term...

§ 3611. Assessment against State easements for flood control projects - § 3611. Assessment against State easements for flood control projects...

§ 3612. Owner’s improvements - § 3612. Owner’s improvements In the event improvements shall be...

§ 3613. Appeal - § 3613. Appeal The State of Vermont shall have the...

§ 3614. Property on federal land - § 3614. Property on federal land Property of a railway...

§ 3618. Business personal property - § 3618. Business personal property (a) If a town does...

§ 3619. Time-share projects - § 3619. Time-share projects (a) As used in this section,...

§ 3620. Electric utility poles, lines, and fixtures - § 3620. Electric utility poles, lines, and fixtures Electric utility...

§ 3621. Petroleum and natural gas infrastructure - § 3621. Petroleum and natural gas infrastructure For purposes of...

§ 3651. General rule - § 3651. General rule Taxable real estate shall be set...

§ 3652. Mortgagor deemed owner - § 3652. Mortgagor deemed owner When real estate is mortgaged,...

§ 3653. Unoccupied and owner unknown - § 3653. Unoccupied and owner unknown When the owner of...

§ 3654. Undivided estate of deceased person - § 3654. Undivided estate of deceased person Undivided real estate...

§ 3655. Facilities not within town limits - § 3655. Facilities not within town limits For the purpose...

§ 3659. Municipal lands - § 3659. Municipal lands Land and buildings of a municipal...

§ 3691. General rule - § 3691. General rule Taxable tangible personal estate shall be...

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

§ 3701. Definitions - § 3701. Definitions As used in this subchapter: (1) “State-owned...

§ 3702. Payment of grants authorized - § 3702. Payment of grants authorized The Secretary of Administration...

§ 3703. Grant formula - § 3703. Grant formula (a) The amount of a grant...

§ 3704. Determination of assessed values; appeal - § 3704. Determination of assessed values; appeal (a) Prior to...

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

§ 3706. Payment to municipalities - § 3706. Payment to municipalities Grants under this subchapter shall...

§ 3707. Rules - § 3707. Rules The Secretary of Administration may adopt rules...

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

§ 3709. PILOT Special Fund - § 3709. PILOT Special Fund (a) There is hereby established...