Title 32, Title 32: Taxation and Finance

§ 4914. Judge’s order for the assessment of a county tax To A.B., treasurer of the county of _________________________________________ : You are hereby ordered and directed, on or before the first day of March A.D. 20___ , to issue warrants to the collectors of taxes of the sever…

§ 4961. Assessment of tax (a) A State tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden County and upon the grand list of the Town of Glastenbury in the County of Bennington and of the unorganized Town of Somerset in…

§ 4962. Tax bills delivered to the Director of Taxes; contents Annually, on or before July 15, the appraisers for unorganized towns and gores shall make out and deliver to the Director tax bills for the State tax so assessed upon the taxable property in such unorganized places, r…

§ 4963. Warrants for collection of tax Annually, on or before August 1, the Director shall transmit to the supervisors for unorganized towns and gores warrants for the collection of the tax hereinbefore provided for, in their respective places, together with the tax bills receive…

§ 4964. List on which county tax assessed County taxes assessed on or after March 1 in any year and before March 1 following shall be assessed in unorganized towns and gores upon the list returned to the county clerk’s office on July 5 in such year.

§ 4965. County tax transmitted When a county tax is assessed, the county treasurer shall transmit to the Commissioner of Finance and Management a certified statement of the amount of such tax based on the equalized grand list of such unorganized towns and gores as shown by the li…

§ 4966. Supervisor’s duties and powers A supervisor shall collect and pay over the tax pursuant to the tax bills and warrants committed to him or her. He or she shall have the same powers and be subject to the same duties and liabilities in respect thereto as town collectors in r…

§ 4967. Transmission of taxes and credit to special fund (a) All monies received by supervisors in the collection of taxes or otherwise in the performance of their official duties shall be paid by them to the Department of Finance and Management to be credited to special fund acc…

§ 4968. Recording sale of real estate When the supervisor sells real estate of nonresidents, he or she shall leave the list, tax bill, warrant, and advertisement or copies thereof in the office of the clerk of the county in which the lands lie, who shall record the same. In gener…

§ 4969. Tax stabilization contracts The supervisor, appraisers, Director of Property Valuation and Review, and the Commissioner of Taxes may negotiate tax stabilization contracts with owners of farmland or forestland located in the unorganized towns and gores in all counties of t…

§ 4981. Assessment of tax (a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County. (b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed mun…

§ 4982. Salary and expenses of Supervisor and Board of Governors The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses that the Supervisor and…

§ 4984. County tax transmitted to supervisor When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such un…

§ 4985. Tax stabilization contracts The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of “…

§ 5012. Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.

§ 5061. Force and effect of lien (a) Commencing with the date of the filing by the listers of the grand list in the office of the town clerk of the town, taxes lawfully assessed upon real estate shall be a first lien thereon, underlying all mortgages, attachments, liens, or other…

§ 5071. Filing and notice of lien The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal propert…

§ 5072. Nature and effect of lien The filing of such notice shall thereby create and constitute a tax lien on such personal property therein described and shall have priority in law over any other lien having priority in time. Such underlying tax lien shall remain a valid and sub…

§ 5073. Form of lien The tax lien notices shall contain a description of each article of personal property upon which a lien is claimed, give the name and address of the taxpayer or owner of the property and of all other persons having an interest as aforesaid in such property an…

§ 5074. Sales in fraud of lien A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shal…

§ 5075. Foreclosure of lien Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenc…

§ 5076. Sale and discharge of lien If a person other than the owner of such personal property shall pay the taxes assessed on such property or shall redeem the same from the action brought to enforce such lien, by paying the taxes due thereon and all costs, the amount so paid inc…

§ 5077. Duly recorded liens The term “duly recorded lien” shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien that has been recorded in accordance with the provisions of law, whether in the town clerk’s office in the town wherein such taxp…

§ 5078. Fees for recording liens and discharge thereof The tax collector and town clerk shall each be paid a fee of $6.00 for making and recording the notice herein provided, including the discharge thereof. Such fees shall be paid by the town upon order of the selectboard or boa…

§ 5079. Sale or transfer of mobile homes; collection of taxes (a) A transfer of ownership of a mobile home shall be made pursuant to the requirements set forth in 9 V.S.A. chapter 72. (b), (c) [Repealed.] (d) A mobile home removed from a town without a mobile home uniform bill of…

§ 5131. Supervision by Director The Director shall supervise the collection of delinquent taxes by officials of towns and other municipal corporations. (Amended 1977, No. 105, § 14(a).)

§ 5132. Conferences; bulletins; forms The Director may examine a tax list in the hands of a collector; shall confer from time to time with collectors, advise them concerning their official duties, and furnish them printed instructions and directions relating thereto; shall issue …

§ 5133. Meetings of tax collectors The Director shall call meetings of collectors of taxes to be held at such places and at such times as he or she shall designate for the purpose of instruction as to the law governing their official duties and concerning the collection of delinq…

§ 5134. Failure to attend meetings; compensation Collectors shall attend all meetings for instruction to which they are summoned in writing by the Director. When a collector is unable to attend, he or she shall notify forthwith the Director stating the cause of such inability and…

§ 5135. Returns to Director Collectors and other officials named in this chapter shall render such assistance, furnish such information, and make such returns to the Director in relation to the subject of delinquent taxes and the administration of the law in reference thereto as …

§ 5136. Interest on overdue taxes (a) When a municipality votes under an article in the warning to collect interest on overdue taxes, such taxes, however collected, shall be due and payable not later than December 1 and shall bear interest at the rate of not more than one percent…

§ 5137. Recording delinquent payments A collector of taxes for a town or municipality within it shall receipt for every payment made to the collector on account of delinquent taxes. Such receipt shall be written in triplicate in a bound book or other permanent record purchased at…

§ 5138. Power of collector as to delinquent taxes Within 10 years from the time of receiving a tax bill, the collector may collect a tax in any place in the State and execute his or her warrant wherever he or she finds the property or person of a delinquent. When a person against…

§ 5139. Collection of taxes by sheriff A collector having an unpaid tax against a person may make an abstract containing the person’s name, his or her grand list, and the tax against him or her and append it to a copy of his or her warrant certified by him or her and deliver it t…

§ 5140. Collection from estate of deceased When the property of a deceased person is set in the list to such person’s estate without naming the executor or administrator, if the executor or administrator does not pay the taxes assessed on such estate, any personal property of the…

§ 5141. Collection from earnings of municipal employees (a) If an employee of a municipality is a delinquent taxpayer thereof, a treasurer or tax collector thereof may, after judicial hearing, collect the delinquent tax by causing to be deducted from the disposable earnings of th…

§ 5142. Delinquent taxes; interest and collection fees (a) The acceptance of full or partial payment of overdue taxes by a town official shall not preclude the town from collecting any unpaid balance of taxes and any interest and collection fees accruing to the town, whether rela…

§ 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, …