The Vermont Statutes Online
The Statutes below include the actions of the 2024 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 22 : Libraries, History, and Information Technology
Chapter 003 : Public Libraries
Subchapter 002 : INCORPORATION OF LIBRARIES
(Cite as: 22 V.S.A. § 109)-
§ 109. Exemption from taxation
When the instrument providing the endowment declares that the institution shall be a free public library, the library and other property of the corporation shall be forever exempt from taxation. (Amended 2023, No. 85 (Adj. Sess.), § 243, eff. July 1, 2024.)