Mortgagor deemed owner

32 V.S.A. ch. 123, § 3652, under How, Where, and to Whom Property Is Taxed.

32 V.S.A. ch. 123, § 3652

§ 3652. Mortgagor deemed owner

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.