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
004
:
TAXATION
(Cite as: 24 App. V.S.A. ch. 3, § 104)
-
§ 104. Taxes to be paid in installments
Except when otherwise provided, whenever any tax shall be assessed on the property
grand list by the City Council, the tax bill shall be delivered to the Chief Administrative
Officer, to whom the taxes so assessed shall be paid, one-quarter of such tax shall
be paid to said Chief Administrative Officer within 15 days from the time the tax
bill for the same is delivered to him or her; one-quarter of such tax shall be paid
to said Treasurer within three months and 15 days from the date when said tax bill
is delivered to him or her; and one-quarter of such tax shall be paid to the Chief
Administrative Officer within seven months and 15 days from the date when said tax
bill is delivered to him or her; and one-quarter of such tax shall be paid to the
Chief Administrative Officer within 10 months and 15 days from the date when said
tax bill is delivered to said Chief Administrative Officer. All installments of said
taxes as received by said Chief Administrative Officer shall be applied by him or
her first to payment of any personal property tax and next to payment of any real
estate tax. Notwithstanding the foregoing, the Board of Finance may establish and
amend from time to time a discount that shall be available to a taxpayer who pays
the entirety of the real estate taxes due on a particular piece of property on or
before the payment due date for the first installment of such real estate taxes; provided,
however, that any such discount shall not affect the City’s liability to the State
for education property taxes.