32 V.S.A. § 3651: General rule [Effective July 1, 2031; see also § 3651 effective until July 1, 2031, set out above]
Where this section sits in the code
- Title 32: Taxation and Finance
- Chapter 123: How, Where, and to Whom Property Is Taxed
- Subchapter 002: Where and to Whom Real Estate Taxed
Taxable real estate shall be set in the list to the last owner or possessor thereof on January 1 in each year in the town, village, school, and fire district where it is situated.
Collected 2026-10-25T16:34:56Z. Source file · JSON