The Vermont Statutes Online
Subchapter 008 : SPECIAL PROCEDURES(Cite as: 24 App. V.S.A. ch. 105, § 83)
§ 105-83. Penalty for delinquent installments
If the Town of Berlin adopts the installment system of taxes, the Town may vote to collect a penalty for delinquent installment payments of property taxes. Said vote shall be by Australian ballot and once enacted shall remain in effect until rescinded by a similar vote. Penalties shall not exceed those allowed by law.