2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 123 HOW,WHERE,AND TO WHOM PROPERTY IS TAXED
§ 3602a Facilities used in the generation, transmission, or distribution of electric power
3602a. Facilities used in the generation, transmission, or distribution of electric power
All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemption in subdivision 3803(2) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title. (Added 1999, No. 49, 24, eff. June 2, 1999.)
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
