{"data":{"id":"us-vt/32-v.s.a.-3651","jurisdiction":"us-vt","citation":"32 V.S.A. § 3651","heading":"General rule","body":"Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.","path":["Title 32: Taxation and Finance","Chapter 123: How, Where, and to Whom Property Is Taxed","Subchapter 002: WHERE AND TO WHOM REAL ESTATE TAXED"],"source_url":"https://legislature.vermont.gov/statutes/section/32/123/03651","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"d1a94319f5ae98dfdf2e8152e4b6722f9f1e72f3b229dd5759be0afc25c34b81","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-3621","next":"us-vt/32-v.s.a.-3652"},"notice":"GroundRules: Original legal text. Not legal advice."}