2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8261 Railroad property
8261. Railroad property
The words "property acquired, constructed, or used for railroad business or purposes" as used in this chapter and except as otherwise provided shall include all franchises, rights-of-way, roadbeds, tracks, bridges, stations, terminals, rolling stock, equipment, and all other real and personal property of whatever character used or employed in the operation of a railroad or in conducting its business, and shall include all title and interest in such property as owner, lessee, or otherwise.
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