Vt. Stat. Ann. tit. 32, § 3602a
Facilities used in the generation, transmission, or distribution of electric power
Redline — July 1, 2021 → current.View current text →
Current — June 1, 2022
As of July 1, 2021
All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemption in subdivision 3803(2) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title.
All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemptions in subdivisions 3803(2) and 3802(19) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title.
Added 1999, No. 49, § 24, eff. June 2, 1999.
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.