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. § 3605)
-
§ 3605. Water rights
The interest of an owner in water rights, power rights, and flowage rights, or any
of such rights, owned by severance from real estate interests set in the grand list
to another and in connection with which such rights exist, shall be appraised and
set in the grand list as real estate to the owner of such rights. This section shall
not be construed so as to affect any exemptions from taxation granted under any existing
statute.