32 V.S.A. § 3834 — Factories; quarries; mines

If the amount invested exceeds $1,000.00, manufacturing establishments, quarries,
mines, and such machinery, tramways, appliances, and buildings as are necessary for
use in the business, machinery placed in an unoccupied building to be used in such
business, and capital and personal property used in such business may be exempted
from taxation for a period not exceeding 10 years from the commencement of business
if the town so votes.