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
002
:
WHERE AND TO WHOM REAL ESTATE TAXED
(Cite as: 32 V.S.A. § 3652)
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§ 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.