Vermont Laws

The Vermont Statutes Online

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.