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.