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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
 
Mary Jane Grace
Property Valuation and Review Division
Vermont Dept. of Taxes
802-828-5863


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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