Title 32: Taxation and Finance
Chapter 123: HOW, WHERE, AND TO WHOM PROPERTY IS TAXED
32 V.S.A. § 3651. General rule
§ 3651 § 3651. General rule
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.