Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3602a
Facilities used in the generation, transmission, or distribution of electric power
Official textlegislature.vermont.gov
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. (
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In this chapter (40 sections)
- 123-3601 · Repealed
- 123-3602 · Manufacturing machinery
- 123-3602a · Facilities used in the generation, transmission, or…
- 123-3602b · Communications property [Effective July 1, 2026]
- 123-3603 · Construction equipment
- 123-3604 · Mines and quarries
- 123-3605 · Water rights
- 123-3606 · Standing timber
- 123-3607 · Orchard lands
- 123-3607a · Barns, silos, and other farm structures
- 123-3608 · Buildings on leased land
- 123-3609 · Perpetual or redeemable leases
- 123-3610 · Taxation of perpetual leased lands
- 123-3611 · Assessment against State easements for flood control projects
- 123-3612 · Owner’s improvements
- 123-3613 · Appeal
- 123-3614 · Property on federal land
- 123-3615 · 123-3615
- 123-3617 · Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992
- 123-3618 · Business personal property
- 123-3619 · Time-share projects
- 123-3620 · Electric utility poles, lines, and fixtures
- 123-3621 · Petroleum and natural gas infrastructure
- 123-3651 · General rule
- 123-3652 · Mortgagor deemed owner
- 123-3653 · Unoccupied and owner unknown
- 123-3654 · Undivided estate of deceased person
- 123-3655 · Facilities not within town limits
- 123-3656 · Repealed. 1997, No. 60, § 55
- 123-3657 · 123-3657
- 123-3659 · Municipal lands [Effective July 1, 2026; see also 32 V.S.A.…
- 123-3660 · Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998
- 123-3691 · General rule
- 123-3692 · Taxation of boats, outboard motors, and trailer coaches
- 123-3701 · Definitions
- 123-3702 · Payment of grants authorized
- 123-3703 · Grant formula
- 123-3704 · Determination of assessed values; appeal
- 123-3705 · Adjusted municipal grand list and adjusted municipal tax rate
- 123-3706 · Payment to municipalities