Vt. Stat. tit. 32 § 3652

Current through L. 2024, c. 185.

Section 3652 - Mortgagor deemed owner

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.

32 V.S.A. § 3652