Title 32, Title 32: Taxation and Finance

§ 5162. List of delinquent taxpayers Annually, on or before January 15, the collector for a town or a municipality within it, shall make a list of the taxpayers of such municipality whose real and personal property taxes are unpaid as of December 31 next preceding, showing the am…

§ 5163. Certification The lists described in section 5162 of this title shall be submitted by the collector of taxes to the auditors of such municipality for verification and if correct shall be so certified by the auditors. The lists described in sections 4646 and 5162 of this t…

§ 5164. Penalties A collector of taxes for a town or municipality within it who fails for 10 days to report as required by sections 4646 and 5162 of this title may be fined not more than $100.00.

§ 5191. Property subject to distraint At the expiration of the time for payment of tax as given in the notice required by section 4772 of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrai…

§ 5192. Distraint by copy Personal estate, which may be attached on a writ by leaving a copy in the town clerk’s office or by leaving a copy with the clerk or other officer of a corporation may be distrained for taxes by leaving in such town clerk’s office or with the clerk or ot…

§ 5193. Sale on distraint When a tax with costs and charges is not paid within four days after distress is made, the collector may sell the property at public auction. At least six days before such sale, he or she shall post notice thereof in a public place in the town where the …

§ 5221. Commencement of action; disqualifications When the treasurer, collector of taxes, or other proper officer has a delinquent tax in his or her hands for collection, he or she may notify the agent or other proper officer whose duty it is to prosecute and defend suits wherein…

§ 5222. Taxes collectible by action Taxes imposed or assessed under the provisions of this chapter and of chapters 127 and 129 of this title and all fees accruing or accrued against the taxpayer on account of delinquency may be recovered with costs in an action brought in the nam…

§ 5223. Recognizance requirement A town or municipality within it shall not be required to furnish recognizance or other security for costs in any proceeding instituted under the provisions of sections 5222-5224 of this title; but, unless otherwise provided, upon final judgment, …

§ 5224. Trustee process (a) A person or corporation may be summoned as trustee of the defendant and the goods, effects, and credits of such defendant in the hands of such trustee at the time of service of the writ thereon or that shall thereafter come into the hands or possession…

§ 5226. Presumption of lawful assessment Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face that has been theretofore placed for collection in the hands of the treasurer, collector of taxes, or other officer designated by law…

§ 5227. Judge not disqualified A judge shall not be disqualified to try an action for the collection of taxes by reason of being a taxpayer in the municipality where the tax is voted. (Amended 1973, No. 249 (Adj. Sess.), § 102, eff. April 9, 1974.)

§ 5251. Definitions As used in sections 5251-5258 and 5292-5295 of this title: (1) The assessment of a tax shall be defined to mean all acts required by law to be done in respect to such tax by the officials of the town designated by law for that purpose, from the time of the mak…

§ 5252. Levy and notice of sale; securing property (a) When the collector of taxes of a town or of a municipality within it has for collection a tax assessed against real estate in the town and the taxpayer owes a minimum of $1,500.00 and is delinquent for a period longer than on…

§ 5253. Form of advertisement and notice of sale The form of advertisement and notice of sale provided for in section 5252 of this title shall be substantially in the following form: The resident and nonresident owners, lien holders, and mortgagees of lands in the town of________…

§ 5254. Sale of realty (a) When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs, and fees. (b) Notwithstanding the provisions of subsection (a) of this section, the owner of the pr…

§ 5255. Report of sale; form Within 30 days after such sale of the land, the collector shall make a complete return of his or her doings and file the same for record in the town clerk’s office of the town wherein such land lies, which return shall be prima facie evidence of the f…

§ 5256. Sale of lands subject to lease The reversionary interest of the owner of property subject to lease may be distrained by a collector of taxes by delivering to the lessor and lessee of such property a copy of his or her warrant with his or her return thereon, giving a descr…

§ 5257. Sale of realty to satisfy personal property taxes Real estate of a taxpayer may be levied upon and sold in the manner prescribed in sections 5252-5255 of this title for the collection of a delinquent personal property tax, but the sale thereof shall be subject to homestea…

§ 5258. Fees and costs allowed after warrant and levy recorded (a) The fees and costs allowed after the warrant and levy for delinquent taxes have been recorded shall be as follows: (1) levy and extending of warrant, $10.00; (2) recording levy and extending of warrant in the town…

§ 5259. Municipality may acquire land on tax sale By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and co…

§ 5260. Redemption (a) When the owner, lien holder, or mortgagee of lands sold for taxes, the owner’s, lien holder’s, or mortgagee’s representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of the collecto…

§ 5261. Deed by collector When the time for redemption has passed and the land is not redeemed, the collector or his or her successor shall execute to the purchaser a deed, which shall convey to him or her a title against the person for whose tax it was sold and those claiming un…

§ 5262. Recording lands not redeemed Within 30 days from the expiration of the time for redemption, the collector shall deposit with the town clerk for record a list of the lands that have not been redeemed, but a failure to comply with this provision shall not affect the title o…

§ 5263. Limitation of actions against grantee in possession An action for the recovery of lands, or the possession thereof, shall not be maintained against the grantee of such lands in a tax collector’s deed, duly recorded, or his or her heirs or assigns, when the grantee, or his…

§ 5291. Disputing validity of tax In case the defendant disputes the validity of some part or all of a tax for the recovery of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the forecl…

§ 5292. Filing of taxpayer’s objections (a) A taxpayer shall not contest the validity of any tax assessed against his or her person, personal property, or real estate, nor the validity of the action of the listers or selectboard in assessing such tax, nor the validity of any gran…

§ 5293. Time limitation on assertion of defenses by taxpayer If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert a…

§ 5294. Time limitations on actions or suits by taxpayer Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of: (1) an act…

§ 5295. Construction of limitation period For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply: (1) If the taxpayer is arrested on a tax collector’s warrant, within one year from the date of his or her arrest.…