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Searching 2023-2024 Session

The Vermont Statutes Online

The Statutes below include the actions of the 2024 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 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.