Evaluating real estate of nonresidents When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.
Vermont Legal Code
§ 4048
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/129/04048· Version 2026