The Vermont Statutes Online
Subchapter 002 : WHERE AND TO WHOM REAL ESTATE TAXED(Cite as: 32 V.S.A. § 3651)
§ 3651. General rule
Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.