{"data":{"id":"us-vt/32-v.s.a.-3652","jurisdiction":"us-vt","citation":"32 V.S.A. § 3652","heading":"Mortgagor deemed owner","body":"When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.","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/32/123/03652","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"6b1d6070c8ea58064b2967ffd3bf68c63be3e524ee42be4ff05632a39301b5cc","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-3651","next":"us-vt/32-v.s.a.-3653"},"notice":"GroundRules: Original legal text. Not legal advice."}