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The test would be essentially the same as the one outlined in the
technical bulletin on removable greenhouses.  You can find it at:
 
http://www.state.vt.us/tax/pdf.word.excel/legal/tb/TB21.pdf
<http://www.state.vt.us/tax/pdf.word.excel/legal/tb/TB21.pdf> 
 
Mary Jane Grace
Property Valuation and Review Division
Vermont Dept. of Taxes
802-828-5863

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From: Vermont Municipal Government Discussion Network
[mailto:[log in to unmask]] On Behalf Of wanda purdy
Sent: Wednesday, October 04, 2006 9:18 AM
To: [log in to unmask]
Subject: Re: Listers need help


In Chester we don't tax them because most of them just sit on the
ground. We tax them only if they are set in concrete and are firmly
planted in place and cannot be moved.

"thetford.listers" <[log in to unmask]> wrote: 

	How are you dealing with these large metal carports that
homeowners are claiming are not taxable because not "permanently
attached to real" 
	


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