The Vermont Statutes Online
The Statutes below include the actions of the 2024 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. § 3608)-
§ 3608. Buildings on leased land
Buildings on leased land or on land not owned by the owner of the buildings shall be set in the list as real estate.