00, manufacturing establishments, quarries, mines, and such machinery, tramways, appliances, and buildings as are necessary for use in the business, machinery placed in an unoccupied building to be used in such business, and capital and personal property used in such business may be exempted from taxation for a period not exceeding 10 years from the commencement of business if the town so votes.
Vermont Legal Code
§ 3834
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/125/03834· Version 2026