Vt. Stat. Ann. » Title 32 Chapter 123
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3608 (2026)

✓ current as of May 2026
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Subchapter 001 : SUBJECTS AND MANNER OF TAXATION

(Cite as: 32 V.S.A. § 3608)
Notes of Decisions
Cited in 2 cases, 2006–2013 · leading case: Gordon v. Bd. of Civil Auth., 2006 VT 94 (Vt. 2006).
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Gordon v. Bd. of Civil Auth., 2006 VT 94 (Vt. 2006). · cites it 4× “Because we conclude that the superior court erred in concluding that the hangar was not taxable real property assessed to Gordon under 32 V.S.A. § 3608, we reverse. ¶ 2. The hangar is a bare, noninsulated wood frame structure with an aluminum roof and electric power.”
Lesage, McNeil & Mostrom v. Colchester, Marchelewicz v. Colchester, In re Colchester Leased Lands, 2013 VT 48 (Vt. 2013). “Section 3608 states as follows: “Buildings on leased land or on land not owned by the owner of the buildings shall be set in the list as real estate.” Taxpayers insist that this statute means that buildings on leased land must be assessed based only on the value of the…”
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