Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3834 (2026)

✓ current as of May 2026

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Subchapter 002 : RESTRICTED EXEMPTIONS

(Cite as: 32 V.S.A. § 3834)

§ 3834. Factories; quarries; mines

If the amount invested exceeds $1,000.00, manufacturing establishments, quarries, mines, and such machinery, tramways, appliances, and buildings as are necessary for use in the business, machinery placed in an unoccupied building to be used in such business, and capital and personal property used in such business may be exempted from taxation for a period not exceeding 10 years from the commencement of business if the town so votes.

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: In Re Appeal of Ne. Washington Cnty. Cmty. Health Ctr., 530 A.2d 558 (Vt. 1987).

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In Re Appeal of Ne. Washington Cnty. Cmty. Health Ctr., 530 A.2d 558 (Vt. 1987). “” 3 See 32 V.S.A. § 3834 (manufactories, quarries, and mines; exemption not to exceed ten years); 32 V.”

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