{"data":{"id":"us-vt/32-v.s.a.-3651--2","jurisdiction":"us-vt","citation":"32 V.S.A. § 3651","heading":"General rule [Effective July 1, 2031; see also § 3651 effective until July 1, 2031, set out above]","body":"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.","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":"2026 session","vintage":"","retrieved_at":"2026-10-25T16:34:56Z","sha256":"be0ef520985bc8a20c0406a7d8f0ea6b03e73a1e58dfda08b96ed37d902c8778","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-3651","next":"us-vt/32-v.s.a.-3652"},"notice":"GroundRules: Original legal text. Not legal advice."}