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
:
RESTRICTED EXEMPTIONS
(Cite as: 32 V.S.A. § 3834)
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§ 3834. Factories; quarries; mines
If the amount invested exceeds $1,000.00, manufacturing establishments, quarries,
mines, and such machinery, tramways, appliances, and buildings as are necessary for
use in the business, machinery placed in an unoccupied building to be used in such
business, and capital and personal property used in such business may be exempted
from taxation for a period not exceeding 10 years from the commencement of business
if the town so votes.