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. § 4821)
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§ 4821. Procedure
When jurisdiction over property, real or personal, for purposes of taxation is claimed
by more than one municipality or is claimed by a municipality in this State and a
municipality in another state, a person or corporation whose property is subject to
such conflicting claims may pay the tax thereon to any municipality in this State
claiming jurisdiction, under protest, or with notice of the other claim of jurisdiction.
When it shall be finally determined by any court of last resort having jurisdiction
that such property, real or personal, was improperly or unlawfully taxed by the municipality
to which such tax had been paid, or if any compromise or adjustment is made that shall
place the property in question in a jurisdiction other than that in which it is so
taxed, the person or corporation paying the same under protest, or with notice as
herein provided, may recover the same from the municipality to which the same was
so paid in a civil action under this section.