§ 3602a - Facilities used in the generation, transmission or distribution of electric power - Vermont Statutes

§ 3602a. Facilities used in the generation, transmission or distribution of electric power

All structures, machinery, poles, wires and fixtures of all kinds and descriptions used in the generation, transmission or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemption in subdivision 3803(2) of this title, nor shall it alter the taxation of municipally-owned improvements accorded by section 3659 of this title. (Added 1999, No. 49, § 24, eff. June 2, 1999.)