Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3620 — Electric utility poles, lines, and fixtures
Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall
be taxed at appraisal value as defined by section 3481 of this title, except as provided under subdivision 3802(19) of this title. (
Source: official text