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. § 3609)-
§ 3609. Perpetual or redeemable leases
Perpetual or redeemable leases upon which rent is reserved, except of lands exempt from taxation, shall have an appraisal value as personal estate at a sum of which the rent is six percent. (Amended 1965, No. 45.)