{"data":{"id":"us-vt/32-v.s.a.-3609","jurisdiction":"us-vt","citation":"32 V.S.A. § 3609","heading":"Perpetual or redeemable leases","body":"Perpetual or redeemable leases upon which rent is reserved, except of lands exempt from taxation, shall have an appraisal value as personal estate at a sum of which the rent is six percent.","path":["Title 32: Taxation and Finance","Chapter 123: How, Where, and to Whom Property Is Taxed","Subchapter 001: SUBJECTS AND MANNER OF TAXATION"],"source_url":"https://legislature.vermont.gov/statutes/section/32/123/03609","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"6e892a91b91b3ca041ab3a16849be2182d7141273847e4d7a83622d91fb55876","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-3608","next":"us-vt/32-v.s.a.-3610"},"notice":"GroundRules: Original legal text. Not legal advice."}