§ 8211 Rate of tax and time of payment
§ 8212 Liability of lessees
§ 8241 Annual report required; contents
§ 8242 Reports on fiscal year basis
§ 8261 Railroad property
§ 8281 Railroad operating wholly in State
§ 8282 Road operating within and outside the State
§ 8283 Single or separate appraisals
§ 8284 Appraised value as true value
§ 8285 Defective, insufficient, or invalid appraisals
§ 8286 Property exempt from appraisal
§ 8321 General rule
§ 8322 Subsequent appraisals
§ 8341 Record of appraisals
§ 8342 Sufficiency of record and notice
§ 8343 Notice of appraisal; time appraisal in force
§ 8344 Definition of representative; notice
§ 8361 General rules for appeals
§ 8362 Procedure
§ 8363 Appraisal invalid in part
§ 8394 Petition and hearing for relief from taxes
§ 8395 Findings
§ 8396 Reducing tax claims in reorganization plans
§ 8397 Acceptance of plan
§ 8398 Revocation of waiver or compromise upon failure of railroad

Terms Used In Vermont Statutes > Title 32 > Chapter 211 > Subchapter 2 - Railroads

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • Personal property: All property that is not real property.
  • real estate: shall include lands, tenements, and hereditaments and all rights thereto and interests therein, and pews or slips in places of public worship shall be treated as real estate. See
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • road: shall include bridges thereon and their approaches. See
  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
  • sworn: shall include affirmed. See
  • Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See