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Hi Marianne,

As we see it, "Person" is defined in 1 V.S.A.  128 to include a corporations or any "other legal entity":

 128. Person
"Person" shall include any natural person, corporation, municipality, the state of Vermont or any department, agency or subdivision of the state, and any partnership, unincorporated association or other legal entity.

You could also check with VT Dept of Taxes Property Valuation Division for advice.

Jim Condos
Secretary of State
State of Vermont

128 State Street
Montpelier, VT 05633-1101

p: 802-828-2148
f:  802-828-2496
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From: Vermont Municipal Government Discussion Network [mailto:[log in to unmask]] On Behalf Of Marianne Blake
Sent: Thursday, September 18, 2014 11:45 AM
To: [log in to unmask]
Subject: Bd of Abatement

Anyone
The BofA abatement criteria mostly refer to taxes of "persons"...  What if it is a defunct corporation that dissolved owing property taxes.  The entity no longer exists.  A tax exempt entity wants to buy the property but wants the prior delinquent taxes abated.  What to do?
Marianne in Windsor
Lister/Assessor