Vermont Statutes Title 10 Sec. 251
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Terms Used In Vermont Statutes Title 10 Sec. 251
- eligible facility: means the creation, establishment, acquisition, construction, expansion, improvement, reclamation, or renovation of an eligible facility. See
- Personal property: All property that is not real property.
- Tenant: means the tenant or occupier of an eligible facility or small business incubator facility. See
§ 251. Taxation of eligible facilities
All real and personal property comprising an eligible facility financed under this subchapter shall be set in the grand list and taxed to the tenant of the facility as if the tenant were the owner of the property in fee. (Added 1973, No. 197 (Adj. Sess.), § 1; amended 1993, No. 89, § 3(b), eff. June 15, 1993.)