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
003
:
WHERE AND TO WHOM PERSONAL PROPERTY TAXED
(Cite as: 32 V.S.A. § 3691)
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§ 3691. General rule
Taxable tangible personal estate shall be set in the list to the last owner thereof
on April 1 in each year, in the town, village, school, and fire district where such
property is situated, with the exception that such personal estate situated within
this State owned by persons residing outside the State or by persons unknown to the
listers shall be set in the list to the person having the same in charge, in the town,
village, school, and fire district where the same is situated and shall be holden
for all taxes assessed on such list. However, tangible personal estate owned by nonresident
persons or corporation, and used in this State by the State or a department or institution
thereof, under lease, contract or other agreement, written or oral, may be set in
the list in the town where so used, to such nonresident owner.