The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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.