Vermont Laws

The Vermont Statutes Online

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.