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Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 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.

Title 32 : Taxation and Finance

Chapter 133 : Assessment and Collection of Taxes

Subchapter 008 : Tax Liens

(Cite as: 32 V.S.A. § 5061)
  • § 5061. Force and effect of lien

    (a) Commencing with the date of the filing by the listers of the grand list in the office of the town clerk of the town, taxes lawfully assessed upon real estate shall be a first lien thereon, underlying all mortgages, attachments, liens, or other encumbrances thereon, and all estates for the term of a natural life or lives, for a term of years or for any other duration. Such lien shall remain in full force and effect for a period of 15 years and it may be enforced separately against each parcel of real estate upon which a tax has been voted or assessed. Notice to all parties having an interest in such land shall be given as provided by law or as directed by the court. Courts at law may issue such execution as the facts warrant, to impress such lien on such real estate.

    (b) When the taxes secured by a lien in accordance with this section remain unpaid more than two years after the creation of such lien, such lien may be foreclosed in the same manner as provided by law for the foreclosure of mortgages on real estate. In such case, the parties having an interest in the land on record in the town clerk’s office shall be given notice as directed by the presiding judge of the Superior Court. The judge in his or her final decree shall appoint a commissioner who shall be bonded before entering upon his or her duties in an amount set by the judge to sell with the approval of the judge the real estate after time for redemption has expired, which period of redemption shall run for one full year from the date of the decree. The commissioner shall be empowered to execute a conveyance to the purchaser, apply the proceeds of the sale to the amount found due the town, including costs, in the decree, the expense of the sale, which shall include the commissioner’s compensation and expenses, and a reasonable fee for the town’s solicitor. The commissioner shall first pay out of the proceeds, the expense of sale, the town solicitor’s fee and the amount due the town with costs, in order named. The residue, if any, shall be disposed of by the commissioner, with the approval of the judge, in the same manner as proceeds from foreclosure of chattel mortgages. As directed by the judge, the Commissioner shall report his or her doings to the judge, and such report shall be accepted by the judge and judgment rendered thereon before the commissioner is discharged from his or her duties.

    (c) [Repealed.] (Amended 1961, No. 125; 1971, No. 185 (Adj. Sess.), § 236(a); 1973, No. 193 (Adj. Sess.), § 3; 1997, No. 71 (Adj. Sess.), § 69, eff. March 11, 1998; 1999, No. 1, § 60g(c), eff. Mar. 31, 1999.)