The Vermont Statutes Online
Title 32 : Taxation and Finance
Chapter 129 : GRAND TAX LISTS
Subchapter 002 : APPRAISALS
(Cite as: 32 V.S.A. § 4048)-
§ 4048. Evaluating real estate of nonresidents
When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.