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Jim, Thank you so very much for your prompt reply. I used that argument but the rest of the board chuckled or didn't believe me that corporations can come under the "persons" designation. thanks, Marianne -----Original Message----- From: Condos, Jim <[log in to unmask]> To: MUNINET <[log in to unmask]> Sent: Thu, Sep 18, 2014 12:32 pm Subject: Re: Bd of Abatement 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 e: [log in to unmask] 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