Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3604 — Mines and quarries
The interest of a grantee in severance from surface ownership in mines, quarries,
or the right of mining and quarrying, shall be set in the list as real estate, but
this section shall not apply to leases named in section 3609 of this title.
Source: official text