Title 32, Title 32: Taxation and Finance

§ 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 …

§ 4799. Hiring tax collector When a town is without a tax collector, the selectboard may hire any qualified person to act as tax collector for the town. The person hired need not be a resident of the town and shall have the same power and be subject to the same duties and penalti…

§ 4821. Procedure When jurisdiction over property, real or personal, for purposes of taxation is claimed by more than one municipality or is claimed by a municipality in this State and a municipality in another state, a person or corporation whose property is subject to such conf…

§ 4822. Limitation on action to recover tax paid under protest A cause of action for the recovery of money under the provisions of section 4821 of this title shall be deemed to have accrued at the time final judgment is rendered or compromise or adjustment completed, determining …

§ 4841. Collection delegated A collector having an unpaid tax against a person who has removed from or resides outside the town in which such collector resides may make an abstract containing the person’s name, his or her grand list, and the tax against him or her, and append the…

§ 4842. Notice to taxpayer When a collector has a tax for collection against a person residing outside the town in which the collector resides, he or she may notify such person thereof by a letter containing a statement of the amount of such tax and of the time and place when and…

§ 4843. Collection fees When the person so notified fails to pay such tax pursuant to notice, the collector may collect the same of such person and shall be entitled to $0.10 per mile for necessary travel to be collected with such tax and computed as in the service of process by …

§ 4871. Article in warning The warning for each annual town or other municipal meeting may contain an article in substance as follows: “Will the town (or other municipality) vote to collect taxes on real and personal property in installments?”

§ 4872. Installment dates; discounts In a town so voting to collect taxes on real and personal property in installments, all such taxes assessed on the grand list shall be due and payable in such installments as the town may vote, not to exceed four in number, payable to the town…

§ 4873. Interest on installments All taxes payable in installments may bear interest if the town so votes at a rate not to exceed one percent per month or fraction thereof for the first three months and thereafter one and one-half percent per month or fraction thereof, either fro…

§ 4874. Delivery to collector of list of delinquents Within 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the nam…

§ 4875. Absconding taxpayers When the town treasurer or collector is informed and believes that a taxpayer whose taxes are unpaid is about to abscond or remove from the town, he or she shall at once institute in the name of the town a civil action to collect the same under sectio…

§ 4876. Manner of collection When a town has voted to collect its taxes under the provisions of sections 4872-4875 of this title, such taxes, including State and county taxes based on the grand list, shall be collected thereunder. (Amended 1977, No. 118 (Adj. Sess.), § 3, eff. Fe…

§ 4877. Lien on real estate The provisions of section 5061 of this title relating to tax liens on real estate shall apply to all taxes legally assessed and to be collected under the foregoing provisions of this article.