32 V.S.A. § 3655 — Facilities not within town limits

For the purpose of taxation:
(1) Wharves erected in Lake Champlain and not within the limits of a town shall be considered
as being in the towns adjoining such wharves.
(2) Utility lines, including submarine cables or pipelines, constructed or maintained
in Lake Champlain and not otherwise within the limits of the towns of South Hero and
Grand Isle shall be considered as being in whichever of those towns adjoin those facilities
as if the northerly and southerly lines of those towns were extended easterly and
westerly to the county lines. (Amended 1961, No. 244, eff. July 26, 1961.)