Skip to navigation Skip to content Skip to subnav
Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 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. § 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.)