The Vermont Statutes Online
The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.
Subchapter 012 : ASSESSMENT AND COLLECTION OF TAXES; ESTABLISHMENT OF WATER AND HEAT RATES(Cite as: 24 App. V.S.A. ch. 5, § 1206)
§ 5-1206. Lien upon real estate
All taxes lawfully assessed upon real estate in the City as well as charges for water, sewer services, heat, and any special assessments shall constitute an underlying lien on such real estate, and shall enjoy priority in law over all other liens regardless of whether such other liens have priority in time. (Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.)