The Vermont Statutes Online

 

Title 32: Taxation and Finance

Chapter 133: ASSESSMENT AND COLLECTION OF TAXES

• Subchapter 001: Assessment Generally
•    § 4601. Taxes to be uniformly assessed

•    § 4602. List upon which taxes are assessed

•    § 4603. Taxes assessed on defective list

•    § 4604. Assessment on corrected or amended list

•    § 4605. Assessment when appraisal on other than April 1

•    § 4606. Apportionment of assessment on transfer

•    § 4607. Effect of irregularities

•    § 4608. Resident ownership ratio

•    § 4609. Military personnel penalty and interest exemption

• Subchapter 002: Collector of Taxes
•    § 4641. Liability for mistakes in the tax bill

•    § 4642. Indemnification

•    § 4643. Vacation of office upon failure to post additional bond

•    § 4644. Collector's duty on vacancy

•    § 4645. Successor's powers

•    § 4646. Duty to pay over collections

•    § 4647. Collector to direct application

•    § 4671. Delivery of tax bill to successor

•    § 4672. Liability of collector upon removal

•    § 4673. Successor's powers

•    § 4674. Disability of collector

•    § 4675. Death of delinquent collector

•    § 4691. Collector's liability generally

•    § 4692. Extent against delinquent collector

•    § 4693. Appeal- Procedure

•    § 4694. Bond by collector

•    § 4695. Superior Court's jurisdiction

•    § 4696. Distraint of collector's property

•    § 4697. Distraint by copy

•    § 4698. Excess realized on extent

•    § 4699. Discharge of imprisoned collector

•    §§ 4700, 4701. Omitted.

•    § 4702. Collection enjoined, time not reckoned

• Subchapter 003: Collection of State and County Taxes
•    § 4731. Collection of State and county taxes

•    § 4732. Instructions on tax warrants

•    § 4733. Repealed. 2003, No. 122 (Adj. Sess.), Section 294c.

•    § 4734. County treasurer's powers

•    § 4735. Extent against town

•    § 4736. Owner of property taken may recover over

•    § 4737. Extent against sheriff

•    § 4738. High bailiff's liability

•    § 4739. Tax to satisfy extent

• Subchapter 004: Collection of Town and Other Taxes
•    § 4771. Warrant for collection of taxes

•    § 4772. Notice to taxpayers

•    § 4773. Date and method of payment; discount

•    § 4774. Discount allowed

•    § 4791. Tax bills delivered to treasurer

•    § 4792. Notice to taxpayers

•    § 4793. Warrant against delinquents

•    § 4794. Omissions

•    § 4795. Repealed. 1993, No. 68, Section 5.

•    § 4796. Absconding taxpayers

•    § 4797. Taxes based on an amended or corrected grand list

•    § 4798. Warrants

•    § 4799. Hiring tax collector

•    § 4821. Procedure

•    § 4822. Limitation on action to recover tax paid under protest

•    § 4841. Collection delegated

•    § 4842. Notice to taxpayer

•    § 4843. Collection fees

•    § 4871. Article in warning

•    § 4872. Installment dates; discounts

•    § 4873. Interest on installments

•    § 4874. Delivery to collector of list of delinquents

•    § 4875. Absconding taxpayers

•    § 4876. Manner of collection

•    § 4877. Lien on real estate

•    § 4878. Effect on powers of tax collectors

•    § 4911. Forms of writs

•    § 4912. Warrant to be issued by a district judge for the collection of town and other taxes

•    § 4913. Warrant to be issued by treasurer of a town for collection of town and other taxes

•    § 4914. Judge's order for the assessment of a county tax

• Subchapter 005: Assessment and Collection in Unorganized Towns and Gores
•    § 4961. Assessment of tax

•    § 4962. Tax bills delivered to the Director of Taxes; contents

•    § 4963. Warrants for collection of tax

•    § 4964. List on which county tax assessed

•    § 4965. County tax transmitted

•    § 4966. Supervisor's duties and powers

•    § 4967. Transmission of taxes and credit to special fund

•    § 4968. Recording sale of real estate

•    § 4969. Tax stabilization contracts

• Subchapter 006: Assessment and Collection in Unified Towns and Gores of Essex County
•    § 4981. Assessment of tax

•    § 4982. Salary and expenses of Supervisor and Board of Governors

•    § 4983. Repealed. 1999, No. 139 (Adj. Sess.), Section 3, eff. May 18, 2000.

•    § 4984. County tax transmitted to supervisor

•    § 4985. Tax stabilization contracts

• Subchapter 007: Assessment and Collection of Poll Taxes
•    § 5011. Omitted.

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

•    §§ 5013-5023. Omitted.

• Subchapter 008: Tax Liens
•    § 5061. Force and effect of lien

•    § 5071. Filing and notice of lien

•    § 5072. Nature and effect of lien

•    § 5073. Form of lien

•    § 5074. Sales in fraud of lien

•    § 5075. Foreclosure of lien

•    § 5076. Sale and discharge of lien

•    § 5077. Duly recorded liens

•    § 5078. Fees for recording liens and discharge thereof

•    § 5079. Sale or transfer of mobile homes; collection of taxes

•    §§ 5091-5093. Omitted.

• Subchapter 009: Delinquent Taxes
•    § 5131. Supervision by Director

•    § 5132. Conferences; bulletins; forms

•    § 5133. Meetings of tax collectors

•    § 5134. Failure to attend meetings; compensation

•    § 5135. Returns to Director

•    § 5136. Interest on overdue taxes

•    § 5137. Recording delinquent payments

•    § 5138. Power of collector as to delinquent taxes

•    § 5139. Collection of taxes by sheriff

•    § 5140. Collection from estate of deceased

•    § 5141. Collection from earnings of municipal employees

•    § 5142. Delinquent taxes; interest and collection fees

•    § 5161. Omitted.

•    § 5162. List of delinquent taxpayers

•    § 5163. Certification

•    § 5164. Penalties

•    §§ 5165-5167. Repealed. 2013, No. 73, Sections 35-37, eff. June 5, 2013.

•    § 5191. Property subject to distraint

•    § 5192. Distraint by copy

•    § 5193. Sale on distraint

•    § 5194. Repealed. 1979, No. 21.

•    § 5221. Commencement of action; disqualifications

•    § 5222. Taxes collectible by action

•    § 5223. Recognizance requirement

•    § 5224. Trustee process

•    § 5225. Repealed. 1971, No. 185 (Adj. Sess.), Section 237, eff. March 29, 1972.

•    § 5226. Presumption of lawful assessment

•    § 5227. Judge not disqualified

•    § 5251. Definitions

•    § 5252. Levy and notice of sale; securing property

•    § 5253. Form of advertisement and notice of sale

•    § 5254. Sale of realty

•    § 5255. Report of sale; form

•    § 5256. Sale of lands subject to lease

•    § 5257. Sale of realty to satisfy personal property taxes

•    § 5258. Fees and costs allowed after warrant and levy recorded

•    § 5259. Municipality may acquire land on tax sale

•    § 5260. Redemption

•    § 5261. Deed by collector

•    § 5262. Recording lands not redeemed

•    § 5263. Limitation of actions against grantee in possession

•    § 5291. Disputing validity of tax

•    § 5292. Filing of taxpayer's objections

•    § 5293. Time limitation on assertion of defenses by taxpayer

•    § 5294. Time limitations on actions or suits by taxpayer

•    § 5295. Construction of limitation period

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