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. § 3652)

§ 3652. Mortgagor deemed owner

When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.