{"data":{"id":"us-vt/32-v.s.a.-8261","jurisdiction":"us-vt","citation":"32 V.S.A. § 8261","heading":"Railroad property","body":"The words “property acquired, constructed, or used for railroad business or purposes” as used in this chapter and except as otherwise provided shall include all franchises, rights-of-way, roadbeds, tracks, bridges, stations, terminals, rolling stock, equipment, and all other real and personal property of whatever character used or employed in the operation of a railroad or in conducting its business and shall include all title and interest in such property as owner, lessee, or otherwise.","path":["Title 32: Taxation and Finance","Chapter 211: Corporation Taxes","Subchapter 002: RAILROADS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/211/08261","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"c10392a81b0a0e9e485c2c9b6803cd48b4a4b1c0e7c0e5c988310fa99915d80f","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-8242","next":"us-vt/32-v.s.a.-8281"},"notice":"GroundRules: Original legal text. Not legal advice."}