The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
The Vermont Statutes Online will be down for maintenance on Wednesday, October 22 while we load the actions of the 2025 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 002 : WHERE AND TO WHOM REAL ESTATE TAXED
(Cite as: 32 V.S.A. § 3651)-
§ 3651. General rule
Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
