Title 32, Title 32: Taxation and Finance

§ 4605. Assessment when appraisal on other than April 1 (a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the treasurer shall forthwith assess the tax on the amended list described in sect…

§ 4606. Apportionment of assessment on transfer When a part of a piece of real estate has been transferred in any year, the listers shall make such apportionment of the assessments thereon as they deem just.

§ 4607. Effect of irregularities The assessment of a tax upon a list made up in part of property not taxable to the person assessed, or of real estate carried from an irregular or void appraisal into an annual grand list, or of property erroneously set in the list, shall not inva…

§ 4608. Resident ownership ratio (a) The board of listers of each town or city shall report annually to the Director: (1) the value as appears in the grand list of all taxable real property in the town or city; and (2) the value as appears in the grand list of all such taxable pr…

§ 4609. Military personnel penalty and interest exemption (a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely pay…

§ 4641. Liability for mistakes in the tax bill A collector shall not be liable to an action that may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.

§ 4642. Indemnification A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage that he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality …

§ 4643. Vacation of office upon failure to post additional bond When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the…

§ 4644. Collector’s duty on vacancy On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list…

§ 4645. Successor’s powers The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under section 4644 of this title and complete the collection as though the same had been originally committed…

§ 4646. Duty to pay over collections The collector of a town or of a municipality within it, whether or not such municipality has voted to collect its taxes by its treasurer, at the end of every two months and also when demanded in writing by the selectboard or other proper offic…

§ 4647. Collector to direct application When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of su…

§ 4671. Delivery of tax bill to successor At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he o…

§ 4672. Liability of collector upon removal A collector so removing, or the executor, administrator, or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality …

§ 4673. Successor’s powers If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. …

§ 4674. Disability of collector When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such …

§ 4675. Death of delinquent collector When a collector who is delinquent in the collection and payment of State taxes dies, the State Treasurer may give notice to one of the selectboard of the amount of such taxes in arrears and request payment thereof. If such taxes are not paid…

§ 4691. Collector’s liability generally A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receiv…

§ 4692. Extent against delinquent collector When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant t…

§ 4693. Appeal—Procedure The collector or the person citing him or her before such justice may appeal from the judgment of the justice to the Superior Court if the appeal is claimed within two hours after the rendition of such judgment. The party appealing shall give security by …

§ 4694. Bond by collector When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are pa…

§ 4695. Superior Court’s jurisdiction The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)

§ 4696. Distraint of collector’s property When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Suc…

§ 4697. Distraint by copy When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes distrains any class of property that may by law be attached on mesne process by lodging a copy in the town clerk’s office, such off…

§ 4698. Excess realized on extent When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of th…

§ 4699. Discharge of imprisoned collector When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be…

§ 4702. Collection enjoined, time not reckoned When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.

§ 4731. Collection of State and county taxes When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the select…

§ 4732. Instructions on tax warrants The State Treasurer shall cause to be printed upon the back of each collector’s warrant for the collection of State taxes the time when the same is to be paid and the other duties to be performed by the collector as to such payment.

§ 4734. County treasurer’s powers The county treasurer in collecting county taxes shall have the same powers as the State Treasurer in collecting State taxes.

§ 4735. Extent against town When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county…

§ 4736. Owner of property taken may recover over The owner of goods or chattels so taken and sold may recover of such town payment therefor and 12 percent interest thereon in a civil action under this section.

§ 4737. Extent against sheriff When a sheriff does not execute or return an extent nor account to the Treasurer for the sum due thereon within 60 days from the time he or she receives it, the Treasurer shall issue his or her extent against such sheriff directed to the high bailif…

§ 4738. High bailiff’s liability When a high bailiff does not discharge his or her duty in thus collecting an extent, the Treasurer may recover against such bailiff and his or her sureties double the sum contained in such extent, with costs.

§ 4739. Tax to satisfy extent When a collector is delinquent and an extent is issued against the town, the selectboard shall immediately make a tax bill sufficient to pay the sum due with the costs and deliver the same to another collector of the town to collect. If there is no s…

§ 4771. Warrant for collection of taxes A District judge may issue a warrant for the collection of taxes other than State and county taxes, although he or she is liable to pay a part of such tax. Collectors shall have the same powers in the collection of such taxes as town collec…

§ 4772. Notice to taxpayers The tax collector shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amoun…

§ 4773. Date and method of payment; discount (a) A municipality that has not previously voted to establish the time and method of tax payment for the municipality may by majority vote of its members present and voting at a regular or special town meeting fix a date or dates, time…

§ 4774. Discount allowed (a) When a municipality votes that its taxes be paid to its treasurer or collector on or before a date or dates fixed, with a discount according to law, then the treasurer or collector may receive taxes in advance at any time after the municipality has so…

§ 4791. Tax bills delivered to treasurer When a town or municipality within it votes to collect its taxes by its treasurer, the proper officers, unless otherwise voted, shall make and deliver all tax bills to the treasurer of the municipality so voting, and such treasurer shall k…

§ 4792. Notice to taxpayers The treasurer shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of…

§ 4793. Warrant against delinquents (a) Within 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes, the treasurer shall issue a warrant against the delinquent taxpayers for the amount of taxes remain…

§ 4794. Omissions When the names of one or more delinquent taxpayers and the amount of delinquent taxes due therefrom, or either, are omitted from a tax warrant issued under the provisions of section 4793 of this title, the treasurer so issuing such warrant, from time to time, ma…

§ 4796. Absconding taxpayers When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the State, the treasurer may thereupon issue a warrant against such taxpayer for the amount of…

§ 4797. Taxes based on an amended or corrected grand list The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out …

§ 4798. Warrants Warrants against one or more persons for the collection of the aforesaid unpaid taxes may be from time to time issued as other tax warrants are issued. Nothing in sections 4262-4264, 4603, and 4797 of this title shall be so construed as to require that all taxes …