Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 8344
Definition of representative; notice
Official textlegislature.vermont.gov
The person or corporation operating a railroad in this State shall be the representative of every title and interest in property acquired, constructed, or used in the operation and business thereof as owner, lessee, or otherwise. Notice to the operating person or corporation shall be notice to all interests in the railroad property for the purpose of taxation. The appraisal and taxation of property so acquired, constructed, or used in the name of the owner, lessee, or operating person or corporation shall be deemed an appraisal and taxation of all title and interest in such property of every kind and nature.
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In this chapter (40 sections)
- 211-8162 · Foreign corporations
- 211-8171 · Recovery of taxes and penalties
- 211-8172 · Inconsistent laws repealed
- 211-8211 · Rate of tax and time of payment
- 211-8212 · Liability of lessees
- 211-8241 · Annual report required; contents
- 211-8242 · Reports on fiscal year basis
- 211-8261 · Railroad property
- 211-8281 · Railroad operating wholly in State
- 211-8282 · Road operating within and outside the State
- 211-8283 · Single or separate appraisals
- 211-8284 · Appraised value as true value
- 211-8285 · Defective, insufficient, or invalid appraisals
- 211-8286 · Property exempt from appraisal
- 211-8301 · 211-8301
- 211-8321 · General rule
- 211-8322 · Subsequent appraisals
- 211-8341 · Record of appraisals
- 211-8342 · Sufficiency of record and notice
- 211-8343 · Notice of appraisal; time appraisal in force
- 211-8344 · Definition of representative; notice
- 211-8361 · General rules for appeals
- 211-8362 · Procedure
- 211-8363 · Appraisal invalid in part
- 211-8391 · 211-8391
- 211-8394 · Petition and hearing for relief from taxes
- 211-8395 · Findings
- 211-8396 · Reducing tax claims in reorganization plans
- 211-8397 · Acceptance of plan
- 211-8398 · Revocation of waiver or compromise upon failure of railroad
- 211-8431 · 211-8431
- 211-8461 · Repealed. 1997, No. 156 (Adj. Sess.), § 18, eff. April 29,…
- 211-8491 · 211-8491
- 211-8521 · Imposition and rate of tax [Repealed effective July 1, 2026]
- 211-8522 · Alternative tax [Repealed effective July 1, 2027]
- 211-8523 · Repealed. 1987, No. 210 (Adj. Sess.), § 3
- 211-8551 · Imposition, rate, and basis of tax
- 211-8552 · Returns
- 211-8553 · Time of payment
- 211-8554 · Deductions