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. § 3654)
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§ 3654. Undivided estate of deceased person
Undivided real estate of a deceased person shall be assessed to such person’s estate
or to his or her executor or administrator, or to the possessor thereof, until notice
is given to the listers of the sale or division of the same and the names of the persons
to whom it is transferred. When such estate is assessed to the estate, the executor
or administrator shall pay the taxes assessed.