Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3620 (2026)

Electric utility poles, lines, and fixtures

✓ current as of May 2026

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Subchapter 001 : SUBJECTS AND MANNER OF TAXATION

(Cite as: 32 V.S.A. § 3620)

§ 3620. Electric utility poles, lines, and fixtures

Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title. (Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986; amended 2021, No. 71, § 15.)

Notes of Decisions

Cited in 1 case, 1992–1992 · leading case: Vermont Elec. Power Co. v. Town of Cavendish, 611 A.2d 389 (Vt. 1992).

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Vermont Elec. Power Co. v. Town of Cavendish, 611 A.2d 389 (Vt. 1992). · cites it 2× “Finally, the Town, joined by amicus Vermont League of Cities and Towns (VLCT), argues that 32 V.S.A. § 3620 and 32 V.S.A. § 3481 require that utility property be listed at full fair market value.”

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