§ 804. Appraisal of business property for tax purposes
Appraisal of business personal property shall be in accordance with the provisions of 32 V.S.A. § 3618, as the same may from time to time be amended, provided that all business personal property acquired by a taxpayer after September 30, 1995, shall be exempt from tax. (Added 2021, No. M-10 (Adj. Sess.), § 2, eff. July 1, 2022.)