The Vermont Statutes Online
Title 32: Taxation and Finance
Chapter 133: ASSESSMENT AND COLLECTION OF TAXES
- Subchapter 001: ASSESSMENT GENERALLY
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§ 4601 Taxes to be uniformly assessed
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§ 4602 List upon which taxes are assessed
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§ 4603 Taxes assessed on defective list
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§ 4604 Assessment on corrected or amended list
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§ 4605 Assessment when appraisal on other than April 1
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§ 4606 Apportionment of assessment on transfer
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§ 4607 Effect of irregularities
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§ 4608 Resident ownership ratio
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§ 4609 Military personnel penalty and interest exemption
- Subchapter 002: COLLECTOR OF TAXES
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§ 4641 Liability for mistakes in the tax bill
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§ 4642 Indemnification
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§ 4643 Vacation of office upon failure to post additional bond
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§ 4644 Collector's duty on vacancy
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§ 4645 Successor's powers
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§ 4646 Duty to pay over collections
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§ 4647 Collector to direct application
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§ 4671 Delivery of tax bill to successor
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§ 4672 Liability of collector upon removal
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§ 4673 Successor's powers
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§ 4674 Disability of collector
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§ 4675 Death of delinquent collector
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§ 4691 Collector's liability generally
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§ 4692 Extent against delinquent collector
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§ 4693 Appeal-Procedure
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§ 4694 Bond by collector
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§ 4695 Superior Court's jurisdiction
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§ 4696 Distraint of collector's property
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§ 4697 Distraint by copy
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§ 4698 Excess realized on extent
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§ 4699 Discharge of imprisoned collector
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§§ 4700, 4701 Omitted.
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§ 4702 Collection enjoined, time not reckoned
- Subchapter 003: COLLECTION OF STATE AND COUNTY TAXES
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§ 4731 Collection of State and county taxes
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§ 4732 Instructions on tax warrants
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§ 4733 Repealed. 2003, No. 122 (Adj. Sess.), { 294c.
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§ 4734 County treasurer's powers
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§ 4735 Extent against town
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§ 4736 Owner of property taken may recover over
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§ 4737 Extent against sheriff
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§ 4738 High bailiff's liability
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§ 4739 Tax to satisfy extent
- Subchapter 004: COLLECTION OF TOWN AND OTHER TAXES
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§ 4771 Warrant for collection of taxes
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§ 4772 Notice to taxpayers
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§ 4773 Date and method of payment; discount
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§ 4774 Discount allowed
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§ 4791 Tax bills delivered to treasurer
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§ 4792 Notice to taxpayers
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§ 4793 Warrant against delinquents
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§ 4794 Omissions
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§ 4795 Repealed. 1993, No. 68, { 5.
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§ 4796 Absconding taxpayers
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§ 4797 Taxes based on an amended or corrected grand list
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§ 4798 Warrants
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§ 4799 Hiring tax collector
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§ 4821 Procedure
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§ 4822 Limitation on action to recover tax paid under protest
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§ 4841 Collection delegated
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§ 4842 Notice to taxpayer
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§ 4843 Collection fees
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§ 4871 Article in warning
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§ 4872 Installment dates; discounts
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§ 4873 Interest on installments
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§ 4874 Delivery to collector of list of delinquents
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§ 4875 Absconding taxpayers
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§ 4876 Manner of collection
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§ 4877 Lien on real estate
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§ 4878 Effect on powers of tax collectors
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§ 4911 Forms of writs
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§ 4912 Warrant to be issued by a district judge for the collection of town and other taxes
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§ 4913 Warrant to be issued by treasurer of a town for collection of town and other taxes
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§ 4914 Judge's order for the assessment of a county tax
- Subchapter 005: ASSESSMENT AND COLLECTION IN UNORGANIZED TOWNS AND GORES
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§ 4961 Assessment of tax
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§ 4962 Tax bills delivered to the Director of Taxes; contents
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§ 4963 Warrants for collection of tax
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§ 4964 List on which county tax assessed
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§ 4965 County tax transmitted
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§ 4966 Supervisor's duties and powers
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§ 4967 Transmission of taxes and credit to special fund
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§ 4968 Recording sale of real estate
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§ 4969 Tax stabilization contracts
- Subchapter 006: ASSESSMENT AND COLLECTION IN UNIFIED TOWNS AND GORES OF ESSEX COUNTY
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§ 4981 Assessment of tax
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§ 4982 Salary and expenses of Supervisor and Board of Governors
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§ 4983 Repealed. 1999, No. 139 (Adj. Sess.), { 3, eff. May 18, 2000.
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§ 4984 County tax transmitted to supervisor
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§ 4985 Tax stabilization contracts
- Subchapter 007: ASSESSMENT AND COLLECTION OF POLL TAXES
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§ 5011 Omitted.
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§ 5012 Repealed. 1977, No. 118 (Adj. Sess.), { 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
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§§ 5013-5023 Omitted.
- Subchapter 008: TAX LIENS
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§ 5061 Force and effect of lien
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§ 5071 Filing and notice of lien
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§ 5072 Nature and effect of lien
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§ 5073 Form of lien
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§ 5074 Sales in fraud of lien
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§ 5075 Foreclosure of lien
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§ 5076 Sale and discharge of lien
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§ 5077 Duly recorded liens
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§ 5078 Fees for recording liens and discharge thereof
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§ 5079 Sale or transfer of mobile homes; collection of taxes
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§§ 5091-5093 Omitted.
- Subchapter 009: DELINQUENT TAXES
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§ 5131 Supervision by Director
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§ 5132 Conferences; bulletins; forms
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§ 5133 Meetings of tax collectors
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§ 5134 Failure to attend meetings; compensation
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§ 5135 Returns to Director
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§ 5136 Interest on overdue taxes
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§ 5137 Recording delinquent payments
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§ 5138 Power of collector as to delinquent taxes
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§ 5139 Collection of taxes by sheriff
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§ 5140 Collection from estate of deceased
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§ 5141 Collection from earnings of municipal employees
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§ 5142 Delinquent taxes; interest and collection fees
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§ 5161 Omitted.
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§ 5162 List of delinquent taxpayers
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§ 5163 Certification
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§ 5164 Penalties
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§§ 5165-5167 Repealed. 2013, No. 73, Sections 35-37, eff. June 5, 2013.
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§ 5191 Property subject to distraint
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§ 5192 Distraint by copy
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§ 5193 Sale on distraint
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§ 5194 Repealed. 1979, No. 21.
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§ 5221 Commencement of action; disqualifications
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§ 5222 Taxes collectible by action
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§ 5223 Recognizance requirement
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§ 5224 Trustee process
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§ 5225 Repealed. 1971, No. 185 (Adj. Sess.), { 237, eff. March 29, 1972.
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§ 5226 Presumption of lawful assessment
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§ 5227 Judge not disqualified
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§ 5251 Definitions
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§ 5252 Levy and notice of sale; securing property
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§ 5253 Form of advertisement and notice of sale
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§ 5254 Sale of realty
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§ 5255 Report of sale; form
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§ 5256 Sale of lands subject to lease
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§ 5257 Sale of realty to satisfy personal property taxes
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§ 5258 Fees and costs allowed after warrant and levy recorded
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§ 5259 Municipality may acquire land on tax sale
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§ 5260 Redemption
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§ 5261 Deed by collector
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§ 5262 Recording lands not redeemed
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§ 5263 Limitation of actions against grantee in possession
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§ 5291 Disputing validity of tax
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§ 5292 Filing of taxpayer's objections
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§ 5293 Time limitation on assertion of defenses by taxpayer
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§ 5294 Time limitations on actions or suits by taxpayer
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§ 5295 Construction of limitation period