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
005
:
FINANCIAL
(Cite as: 24 App. V.S.A. ch. 101, § 33)
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§ 33. Collection of taxes
(a) Real and personal property taxes and other taxes, assessments, charges, or levies
by the Town shall be due either in one payment or in not more than four installments,
as equal as possible, on dates specified by the voters at the annual Town election.
If an interim tax rate has been set, the installments shall be calculated as though
it were not an interim rate. However, once the budgets have passed, revised tax bills
shall be sent to the taxpayers and the remaining installments shall be calculated
to offset equally, or as equal as possible, the over- or underpayment caused by the
interim rate. Any installment not paid when due shall be delinquent and there shall
immediately be added to the amount due a charge for late payment equivalent to five
(5) percent of the delinquent installment. For a period of 30 days immediately following
the due date, delinquent accounts shall be retained by the Treasurer and shall be
payable to his or her office.
(b) As soon as practicable after the expiration of 30 days from the due date of each installment,
the Treasurer shall forward all accounts then remaining unpaid to the Tax Collector,
together with a warrant for the collection of such accounts, in the form prescribed
by law. Thereafter, all such accounts shall be payable only to the Tax Collector.
Accounts forwarded to the Tax Collector shall bear simple interest at the rate of
one percent per month, which is an annual rate of 12 percent, on the original amount
of the tax due. In addition, a collection fee of eight percent of the original tax
due shall be charged together with any reasonable attorney fees and court costs incurred
in the collection of any delinquent account. All such charges, fees, interest, and
other added amounts shall be cumulative and shall accrue at the times and in the manner
herein specified.
(c) The Tax Collector shall have all the powers that tax collectors of towns have under
the general law of the State, including the power to levy on personal property, bring
actions at law, conduct tax sales, and bring petitions for foreclosure of tax liens.
Such acts shall be done in the name of the Town of Barre and in the manner provided
by such general law, except as modified by any provision of this charter. (Amended 2015, No. M-2, § 2, eff. Feb. 25, 2015.)