The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
Subchapter
001
:
SUBJECTS AND MANNER OF TAXATION
(Cite as: 32 V.S.A. § 3609)
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§ 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.)