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2020 Vermont Statutes
Title 6 - Agriculture
Chapter 2 - Agricultural Land Development Rights Acquisition Program
§ 33. Assessments
Universal Citation: 6 V.S.A. § 33.
§ 33. Assessments
After acquisition of development rights by the State, the agricultural landowner shall be taxed, under 32 V.S.A. chapter 123, upon the fair market value of the remaining rights or interests to which title is retained. The Department of Taxes and the municipality assessing the tax shall cooperate with the landowner in determining the fair market value of the remaining rights or interests. (Added 1987, No. 200 (Adj. Sess.), § 63, eff. May 19, 1988.)
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