The Vermont Statutes Online
The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 123 : How, Where, and to Whom Property Is Taxed
Subchapter 002 : Where and to Whom Real Estate Taxed
(Cite as: 32 V.S.A. § 3652)-
§ 3652. Mortgagor deemed owner
When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.
