§ 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.
Mortgagor deemed owner
32 V.S.A. ch. 123, § 3652, under Chapter 123: How, Where, and to Whom Property Is Taxed.
32 V.S.A. ch. 123, § 3652