32 V.S.A. § 4051: Basis for appraisals

The appraisals made under section 4050 of this title shall be the only appraisals for taxation in unorganized towns and gores. In making such appraisals, the appraisers shall appraise and set in the list, apart from the taxable real estate, lands sequestered for public, pious, or charitable uses and paying an annual rent.