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2018 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 123 - How, Where, And To Whom Property Is Taxed
§ 3652 Mortgagor deemed owner
Universal Citation: 32 V.S.A. § 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.
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