Vermont § 1322 Separate taxation

Vermont Statutes

§ 1322 — Separate taxation

Vermont § 1322

Title 27Title 27: Property

Ch. 15Chapter 015: Condominium Ownership Act

This text of Vermont § 1322 (Separate taxation) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 27, § 1322 (2026).

Text

Each apartment or site and its percentage of undivided interest in the common areas and facilities shall be considered to be a parcel and shall be subject to separate assessment and taxation by each assessing unit and special district for all types of taxes authorized by law, including special ad valorem levies and special assessments, except that parcels held in identical ownership may be combined and treated as one parcel for purposes of assessment and taxation at the discretion of the listers. Neither the building, the property, nor any of the common areas and facilities shall be deemed to be a parcel. (Added 1967, No. 228 (Adj. Sess.), § 22, eff. Jan. 23, 1968; amended 1987, No. 167 (Adj. Sess.), § 1, eff. May 3, 1988; 1993, No. 97, § 2; 2023, No. 6, § 365, eff. July 1, 2023.)

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Each apartment or site and its percentage of undivided interest in the common areas and facilities shall be considered to be a parcel and shall be subject to separate assessment and taxation by each assessing unit and special district for all types of taxes authorized by law, including special ad valorem levies and special assessments, except that parcels held in identical ownership may be combined and treated as one parcel for purposes of assessment and taxation at the discretion of the listers. Neither the building, the property, nor any of the common areas and facilities shall be deemed to be a parcel. (Added 1967, No. 228 (Adj. Sess.), § 22, eff. Jan. 23, 1968; amended 1987, No. 167 (Adj. Sess.), § 1, eff. May 3, 1988; 1993, No. 97, § 2; 2023, No. 6, § 365, eff. July 1, 2023.)