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 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, such library and other property of the corporation shall be forever exempt from taxation.