The Vermont Statutes Online
Subchapter 002 : WHERE AND TO WHOM REAL ESTATE TAXED(Cite as: 32 V.S.A. § 3653)
§ 3653. Unoccupied and owner unknown
When the owner of unoccupied real estate is unknown to the listers, it shall be set in the list in the name of the original grantee or by such other description as in their judgment will best designate it. When a division of the original rights of grantees is made in whole or in part, each lot of every division shall be set apart in the list from other lots of the same right.