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.
In Re New England Carpet Co., Inc., 26 B.R. 934 (Bankr. D. Vt. 1983). “1970): As to personal property taxes here involved, they stand on a different footing, since there is no Vermont personal property statute similar to 32 V.S.A. § 3652 on real estate, just referred to.”
Town of Bristol v. United States ex rel. Small Bus. Admin., 315 F. Supp. 908 (D. Vt. 1970). · cites it 3דBut a general tax statute, 32 V.S.A. § 3652, specifically provides: “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.”
Robtoy v. City of St. Albans, 321 A.2d 45 (Vt. 1974). “See, for example, 32 V.S.A. § 3652; Town of Brattleboro v. Smith, supra; Doubleday v.”
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