Vermont Statutes
§ 3498 — Liability to taxation
Vermont·Title 5 Title 5: Aeronautics and Surface Transportation·Ch. 66 Chapter 066: Consolidation and Merger
Any railroad property that shall be sold to, merged into, or consolidated with the railroad property of another railroad company shall remain subject to the appraisal then made and in force for purposes of taxation under the new ownership, until a new appraisal shall be made in the usual course of business by the Commissioner of Taxes, and the resulting or successor corporation shall be liable for all taxes thereon.
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