Title 32, Taxation and Finance

§ 1221. Electors of President and Vice President Electors of President and Vice President shall receive for their services, in attending their meetings, the sum of $10.00 and their actual expenses.

§ 1224. Town clerks Town clerks shall receive such salaries as the town may vote, to be paid by their respective towns each year. A town may vote a salary in addition to fees retained under section 1401 of this title or a salary in lieu of fees. If a town votes a salary in lieu o…

§ 1225. Town road commissioner The compensation of a town road commissioner shall be fixed by the selectboard. (Amended 1981, No. 87, § 4; 2017, No. 130 (Adj. Sess.), § 18.)

§ 1227. Appraisers for unorganized towns and gores An appraiser for unorganized towns and gores shall receive $50.00 a day and necessary expenses for time actually spent in the performance of his or her duties. (Amended 1965, No. 138, § 2; 1985, No. 264 (Adj. Sess.), § 2.)

§ 1229. Supervisors for unorganized towns and gores A supervisor for unorganized towns and gores shall receive $15.00 a day for time actually spent in the performance of his or her duties, except for his or her services as collector of taxes. On all taxes collected after the expi…

§ 1261. Personal expenses when away from home (a) Unless otherwise provided, all persons in the employ of the State when away from home and office on official duties shall be reimbursed for expenses necessarily incurred for travel, subsistence, postage, telephone, telegraph, expr…

§ 1266. Clerical assistance Each department, board, or commission, unless otherwise specifically provided, is empowered to employ assistance, clerical or otherwise, as the Governor deems necessary and, subject to the Governor’s approval, to fix the compensation to be paid for the…

§ 1267. Mileage; reimbursement Reimbursement for mileage shall be a subject of collective bargaining as defined in 3 V.S.A. § 904(a). (Added 1975, No. 118, § 97; amended 1977, No. 109, § 32, eff. July 1, 1979.)

§ 1271. Fair notice Employees as defined by subsection 1020(a) of this title who fill permanent positions, have been continuously employed more than six months, and whose employment is otherwise in good standing shall be provided with fair notice of separation from a position fro…

§ 1281. Adjustments to compensation and benefits of Executive and Judicial Branch employees (a) The process described in this section shall apply to any requests for increased funding that arise during a biennium when the State and the collective bargaining representative for Sta…

§ 1282. Officer compensation; voluntary decrease An officer whose compensation is established by this chapter may choose to be compensated at a lower rate. (Added 2015, No. 58, § B.1108.)

§ 1401. Disposition of fees All lawful fees received by any State, county, or municipal official shall belong to the official, unless other provision for the disposition of the fees is made by law. (Amended 2021, No. 105 (Adj. Sess.), § 486, eff. July 1, 2022.)

§ 1402. Receipt for fees Unless otherwise provided, any person or official lawfully entitled to charge, demand, and receive fees for services rendered shall deliver to any person paying the fees a receipt for payment, if so requested, and the receipt shall show the items of the f…

§ 1403. Justices to make rules for fees (a) The Justices of the Supreme Court, under their general rulemaking power, shall establish uniform rules to govern the allowance of fees not specified by law for services and expenses in the courts of the State. The Court Administrator sh…

§ 1404. Justices and judges not to receive special fees A Justice of the Supreme Court or a Superior judge shall not demand or receive fees for special services performed by him or her either as a Justice or judge. (Amended 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29…

§ 1405. Names—Typewritten When an instrument is left for recording, any public official required by law to record it may require that the names be typed, stamped, or printed under the signatures. An additional recording fee of $2.00 may be charged by the recorder for those instru…

§ 1406. Illegible An instrument shall not be invalid because of the illegibility of the signatures, nor shall such illegibility affect the time in which the instrument is received for record. (Added 1965, No. 101, § 2.)

§ 1407. Costs to be borne by the State (a) As described in this section, the State shall cover the costs of certain medical care for victims of crime committed in this State without health insurance or whose health insurance does not pay for all of the care provided. (b) The Stat…

§ 1408. Guardians ad litem; expense reimbursement The Court Administrator shall reimburse guardians ad litem for necessary and actual expenses incurred in the performance of their duties. (Added 1987, No. 222 (Adj. Sess.), § 3.)

§ 1431. Fees in Supreme and Superior Courts (a) Prior to the entry of any cause in the Supreme Court, there shall be paid to the clerk of the court for the benefit of the State a fee of $295.00 in lieu of all other fees not otherwise set forth in this section. (b)(1) Except as pr…

§ 1433. Exemption of State from payment of fees In judicial proceedings initiated in the name of the State by public officials authorized so to do, the State may not be required to pay the State fees set forth in sections 1431 and 1432 of this title. However, if the State prevail…

§ 1434. Probate cases (a) The following entry fees shall be paid to the Probate Division of the Superior Court for the benefit of the State, except for subdivisions (18) and (19) of this subsection, which shall be for the benefit of the county in which the fee was collected: (b) …

§ 1471. Taxation of costs (a) There shall be taxed in the bill of costs to the recovering party in the Supreme and Superior Courts or the Judicial Bureau a fee equal to the entry fees, the cost of service fees incurred, and the total amount of the certificate of witness fees paid…

§ 1472. Plaintiff’s travel In an action in favor of several plaintiffs, fees for their travel shall not be taxed but from that plaintiff’s residence that is nearest the place of trial, unless the others personally attend the trial, in which case the court shall tax such further s…

§ 1511. Grand and petit jurors in Superior Court There shall be allowed to grand and petit jurors in the Superior Court the following fees and expenses: (1) for attendance, $30.00 a day, on request, unless the jurors were otherwise compensated by their employer; (2) for each tale…

§ 1512. When per diem allowed Grand and petit jurors shall be allowed per diem pay only for the days when they appear in court.

§ 1513. Excused jurors When jurors are excused to a day certain or subject to call, they shall be allowed per diem only for time actually and necessarily spent in going to and returning from their homes and for mileage. The clerk of the court shall record the name of jurors thus …

§ 1514. Board and lodging of jurors When in a grand jury investigation or in the trial of a criminal or civil cause jurors are kept together by order of the court, their board and lodging and that of the officers having such jurors in charge shall be paid by the State. (Amended 1…

§ 1551. Attendance fees There shall be allowed to witnesses the following fees: (1) For attendance before a court or to give a deposition before a notary public, $30.00 a day. (2) For attendance before an appraiser appointed by the Commissioner of Taxes, $30.00 a day, such fees t…

§ 1552. Criminal causes Unless otherwise provided, witnesses in attendance before the grand jury or any court in criminal causes shall be allowed the sum of $10.00 per day for the days on which they attend, together with $0.08 a mile each way for each day of such attendance. The …

§ 1553. Witness certificates for bill of costs A party who produces a witness in Superior Court shall procure a certificate signed and sworn to by such witness, specifying the number of miles from his or her usual place of abode to the place of trial, and the number of days he or…

§ 1556. Witnesses before General Assembly A committee of either House or a committee, board, or commission appointed pursuant to an act or joint resolution of the General Assembly, when so authorized, may summon witnesses to appear before it and call for the production of persons…

§ 1557. Payment When the Commissioner of Finance and Management receives such subpoenas and witness vouchers, he or she shall issue his or her warrant for such sum as he or she finds due to the Sergeant at Arms. (Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Ses…

§ 1559. Compensation of law enforcement officers for attendance at proceedings (a) No full time State Police officer, municipal police officer, game warden, or other State employee shall be paid or accept any compensation as a witness in any civil or criminal proceeding to which …

§ 1591. Sheriffs and other officers There shall be paid to sheriffs’ departments and constables in civil causes and to sheriffs, deputy sheriffs, and constables for the transportation and care of prisoners, juveniles, and patients with a mental condition or psychiatric disability…

§ 1593. Service outside the State An officer required to serve a requisition or execute process outside the State shall receive $3.00 a day and necessary expenses. (Amended 2021, No. 105 (Adj. Sess.), § 490, eff. July 1, 2022.)

§ 1595. Mileage in criminal causes In criminal causes, the officer shall make oath to the mileage in excess of one mile charged by him or her as correct before an account thereof is allowed, and the Commissioner of Finance and Management shall not allow for travel in excess of on…

§ 1596. Fees forbidden Fees shall not be allowed to an officer for the service of a capias, bench warrant, or other writ for the arrest of a person who is under a recognizance taken before an officer authorized by law to take such recognizance, requiring the appearance of such pe…

§ 1597. Returns All officers serving criminal process shall make return with bill of fees thereon. (Amended 1969, No. 131, § 21, eff. April 23, 1969.)

§ 1631. Trustees’ fees The person summoned as trustee shall be allowed $0.06 a mile for his or her travel and $1.50 for each day’s attendance before the Superior Court; the same for travel and $0.75 for each day’s attendance before a commissioner. (Amended 1965, No. 194, § 10, ef…

§ 1632. Costs allowed trustee When costs are allowed to a trustee in a cause tried by a commissioner, such sum shall be allowed for the travel and attendance of witnesses and for his or her counsel before the commissioner, as in case of witnesses and counsel before a master.

§ 1633. Appraisers of attached or replevied property The fees of persons appointed to appraise personal property attached, or to be replevied, shall be at the rate of $0.20 for each hour actually spent in such appraisal.

§ 1637. Commissioners of jail delivery (a) The fees of commissioners of jail delivery shall be as follows: (1) for each citation, $0.34; (2) for two certificates to a person admitted to the poor debtor’s oath, $0.25; and (3) for attending a court of jail delivery, $2.00 a day to …

§ 1671. Town clerk (a) For the purposes of this section, a “page” is defined as a single side of a leaf of paper on which is printed, written, or otherwise placed information to be recorded or filed. The maximum covered area on a page shall be 7 1/2 inches by 14 inches. All lette…

§ 1672. Town treasurer’s fee for receiving taxes Town treasurers shall be allowed one percent on all sums paid by the taxpayers to them, computed on actual cash receipts after deduction of discounts taken, unless the town by vote fixes their compensation otherwise. (Amended 1959,…

§ 1674. Delinquent tax commission and collection costs The fees and penalties collected by collectors of taxes shall be as follows: (1) Where a municipality does not vote to collect its taxes by its treasurer, the collector shall not tax or collect of the taxpayer any commission …