The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
Subchapter
001
:
SUBJECTS AND MANNER OF TAXATION
(Cite as: 32 V.S.A. § 3602a)
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§ 3602a. Facilities used in the generation, transmission, or distribution of electric power
All structures, machinery, poles, wires, and fixtures of all kinds and descriptions
used in the generation, transmission, or distribution of electric power that are so
fitted and attached as to be part of the works or facilities used to generate, transmit,
or distribute electric power shall be set in the grand list as real estate. Nothing
in this section shall alter the scope of the exemptions in subdivisions 3803(2) and 3802(19) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title. (Added 1999, No. 49, § 24, eff. June 2, 1999; amended 2021, No. 71, § 14.)