The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
GENERAL PROVISIONS
(Cite as: 24 V.S.A. § 3255)
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§ 3255. Collection of assessments; liens
(a) Special assessments under this chapter shall constitute a lien on the property against
which the assessment is made in the same manner and to the same extent as taxes assessed
on the grand list of a municipality, and all procedures and remedies for the collection
of taxes shall apply to special assessments.
(b) Notwithstanding subsection (a) of this section, a lien for an assessment under subchapter
2 of this chapter shall be subordinate to all liens on the property in existence at
the time the lien for the assessment is filed on the land records, shall be subordinate
to a first mortgage on the property recorded after such filing, and shall be superior
to any other lien on the property recorded after such filing. In no way shall this
subsection affect the status or priority of any municipal lien other than a lien for
an assessment under subchapter 2 of this chapter. (Added 1969, No. 170 (Adj. Sess.), § 10, eff. March 2, 1970; amended 2011, No. 47, § 18a, eff. July 1, 2012.)