32 V.S.A. § 3607 — Orchard lands

When the owner of land, cultivated or uncultivated, has planted the same to fruit
trees, such land shall continue to be set in the list at the same valuation as similar
land not so planted, but that is used for general agricultural purposes. Increase
in the valuation of such land for taxation shall not be made for 15 years on account
of trees growing thereon.