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. § 3654)
§ 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.