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. § 3607)
§ 3607. Orchard lands
When the owner of land, cultivated or uncultivated, has planted the same to fruit trees, such land shall continue to be set in the list at the same valuation as similar land not so planted, but that is used for general agricultural purposes. Increase in the valuation of such land for taxation shall not be made for 15 years on account of trees growing thereon.