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
:
COLLECTION OF TOWN AND OTHER TAXES
(Cite as: 32 V.S.A. § 4793)
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§ 4793. Warrant against delinquents
(a) Within 15 days after the expiration of the date or dates, fixed under the provisions
of section 4792 of this title for the payment of taxes, the treasurer shall issue a warrant against the delinquent
taxpayers for the amount of taxes remaining unpaid. Such warrants shall remain in
full force until all the taxes thereon have been fully paid or otherwise discharged.
The treasurer shall deliver such warrant, together with a rate bill of such delinquent
taxes, to the collector of the town or municipality within it, who shall proceed forthwith
to collect such taxes.
(b) Notwithstanding the provisions of subsection (a) of this section, a municipality may
elect, at a special or annual meeting called for that purpose, to have the treasurer
issue a warrant within less than 15 days after the expiration of the date or dates,
fixed under the provisions of section 4792 of this title for the payment of taxes. A vote under this subsection shall specify the number of
days within which the treasurer shall issue the warrant. A vote to shorten the period
of time for issuance of a warrant shall remain in effect until rescinded or amended
by the voters. For purposes of computing time under this section, “days” means calendar
days. (Amended 1997, No. 26, § 2.)