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I have a client trying to locate a copy of Will that may have been prepared by Attorney Art Heald, who I understand practiced in St. Albans at one time but has since closed that practice down/is no longer practicing. I am wondering where his files might ...

sure ------------------------------ Ernest Balivet Reid & Balivet Danville VT ------------------------------

The new language, effective 1/1/20: (a) "Land" means all land, whether or not improved, that has been purchased and subdivided by the transferor within the six years prior to the sale or exchange of the land, but does not include land not exceeding ...