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, § 1207)
§ 5-1207. Application of payment on delinquent taxes
Payments made on the account of a delinquent taxpayer shall be applied: first, to all outstanding personal property taxes for which said delinquent taxpayer is responsible; second, to real estate taxes for which said delinquent taxpayer is responsible. However, the holder of a mortgage or other lien upon real or personal property of a taxpayer may make payment on said taxpayer's account and may specify that such payments be applied on the tax assessed against the property covered by such mortgage or lien. Any taxes paid shall be applied to penalty, interest, and oldest outstanding delinquency in that order first. (Amended 2013, No. M-19 (Adj. Sess.), § 2, eff. May 20, 2014.)