Each apartment or site and its percentage of undivided interest in the common areas
and facilities shall be considered to be a parcel and shall be subject to separate
assessment and taxation by each assessing unit and special district for all types
of taxes authorized by law, including special ad valorem levies and special assessments,
except that parcels held in identical ownership may be combined and treated as one
parcel for purposes of assessment and taxation at the discretion of the listers. Neither
the building, the property, nor any of the common areas and facilities shall be deemed
to be a parcel. (Added 1967, No. 228 (Adj. Sess.), § 22, eff. Jan. 23, 1968; amended 1987, No. 167 (Adj. Sess.), § 1, eff. May 3, 1988; 1993, No. 97, § 2; 2023, No. 6, § 365, eff. July 1, 2023.)
John T. Adams II v. Town of Sudbury, 2016 VT 11 (Vt. 2016). · cites it 2דThis principle is explained in 27 V.S.A. § 1322, which reads, in part: Each apartment or site and its percentage of undivided interest in the common areas and facilities shall be considered to be a parcel and shall be subject to separate assessment and taxation by each assessing…”
Layden v. City of Rutland, 737 A.2d 894 (Vt. 1999). · cites it 5דPlaintiff Thomas Layden appeals the superior court’s grant of summary judgment for defendant City of Rutland, claiming that the development rights and interests he acquired in a condominium project are not subject to taxation by the City under 27 VS.A § 1322. We affirm. The…”
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