General rule [Effective July 1, 2031; see also § 3651 effective until July 1, 2031, set out above]

32 V.S.A. ch. 123, § 3651, under How, Where, and to Whom Property Is Taxed.

32 V.S.A. ch. 123, § 3651

§ 3651. General rule [Effective July 1, 2031; see also § 3651 effective until July 1, 2031, set out above]

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. (Amended 2025, No. 164 (Adj. Sess.), § 32, eff. July 1, 2031.)