32 V.S.A. § 3653 — Unoccupied and owner unknown

When the owner of unoccupied real estate is unknown to the listers, it shall be set
in the list in the name of the original grantee or by such other description as in
their judgment will best designate it. When a division of the original rights of
grantees is made in whole or in part, each lot of every division shall be set apart
in the list from other lots of the same right.