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. § 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.