Title 32: Taxation and Finance
Chapter 123: HOW, WHERE, AND TO WHOM PROPERTY IS TAXED
Sub-Chapter 002: Where And To Whom Real Estate Taxed
32 V.S.A. § 3651. General rule
§ 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.