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
009
:
FINANCIAL
(Cite as: 24 App. V.S.A. ch. 225, § 93)
-
§ 93. Taxes
(a) All real and personal property taxes shall be paid to the Village Treasurer in full
or in not more than four equal installments as set forth by specific article in the
Village warning.
(b) The tax rate shall be annually set by the trustees as soon as practicable after final
adoption of the Village budget and filing by the listers of the grand list for the
Village. In setting the rate, the Board shall consider only that amount that is necessary
to offset the difference between revenues and expenses, including any surplus carried
over from the previous year.
(c) Taxes shall become delinquent on the first business day following the due date of
the final installment. The Treasurer, within 10 days, shall turn all unpaid tax accounts
over to the Tax Collector together with a warrant for the collection of such accounts.
Accounts forwarded to the Tax Collector shall include interest accrued to that date,
and simple interest shall continue to accrue at a rate as set forth by a specific
article in the Village meeting warning and approved by the voters. A delinquency
fee as determined by the Village meeting warning and approved by the voters shall
be added to the amount of tax due. The Tax Collector shall be empowered under general
law of the State to levy on personal property, bring actions at law, conduct tax sales
of real estate, and bring petitions for foreclosures on tax liens in accord with State
law. Such acts shall be done in the name of the Village of Hyde Park.
(d) The grand list of rateable estate within said Village, as made out by the listers
of the Town of Hyde Park, shall be the grand list of said Village, and the trustees
shall cause a copy of said list to be made out and filed in the office of the Clerk
of said Village at the same time it is completed in the Town Clerk’s office. In case
a parcel of real estate is situated partially within and partially without the limits
of said Village, said listers shall designate in said list the appraised value of
said real estate that lies within said limits. (Added 1999, No. M-11 (Adj. Sess.), § 2, eff. May 9, 2000.)