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.
-----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
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
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