Mortgagor deemed owner When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.
Vermont Legal Code
§ 3652
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/123/03652· Version 2026