Vermont § 3602b - Communications property [Effective July 1, 2026]
Full text of Vermont Vermont Statutes Online § 3602b — Communications property [Effective July 1, 2026], with citation guidance and answers to common questions.
§ 3602b. Communications property [Effective July 1, 2026]
- (a) All communications property shall be set in the grand list as real estate. (b) Communications property owned by a nonmunicipal communications service provider shall
be taxed at appraisal value as defined in section 3481 of this title. (c) As used in this section, “communications property” means tangible personal property
used to enable the real-time, two-way, electromagnetic transmission of information,
such as audio, video, and data, that is so fitted and attached as to be part of a
local, state, national, or international communications network, as well as facilities
that are part of a cable television system as defined in 30 V.S.A. § 501(2). The term includes wires, cables, conduit, pipes, antennas, poles, and wireless towers. (d)(1) On or before May 1 of each year, the Division of Property Valuation and Review of
the Department of Taxes shall provide the listers in each municipality with the valuation
of all taxable communications property of any communications service provider situated
therein as reported by such provider to the Division. (2) On or before March 31 of each year, each communications service provider shall submit
to the Division a sworn inventory of all its taxable communications property in a
form that identifies the valuation of its property in each municipality. (3) The Division shall prescribe the form of the inventory required under subdivision
(2) of this subsection and the officer or officers who shall submit the sworn inventory. (4) The valuations provided to the listers pursuant to this section shall be used by the
listers in determining and fixing the valuations of communications property for the
purposes of property taxation. (Added 2023, No. 145 (Adj. Sess.), § 10, eff. July 1, 2026.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 3602b
What does Vermont Statutes Online § 3602b cover?
Section 3602b ("Communications property [Effective July 1, 2026]") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 3602b?
A common citation format is "Vermont Statutes Online § 3602b" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 3602b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.