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Searching 2025-2026 Session
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Searching 2025-2026 Session
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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.

Title 32 : Taxation and Finance

Chapter 123 : How, Where, and to Whom Property Is Taxed

Subchapter 001 : SUBJECTS AND MANNER OF TAXATION

(Cite as: 32 V.S.A. § 3604)

  • § 3604. Mines and quarries

    The interest of a grantee in severance from surface ownership in mines, quarries, or the right of mining and quarrying, shall be set in the list as real estate, but this section shall not apply to leases named in section 3609 of this title.

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