The Vermont Statutes Online
The Statutes below include the actions of the 2024 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. § 5075)-
§ 5075. Foreclosure of lien
Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenced thereafter such tax lien shall not attach. Notice that such action has been instituted shall be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient if the tax collector sends an attested copy of the original distraint warrant or writ of attachment. Such collector may add to the taxes as costs of collection a fee of $0.50 and postage for each copy so sent.
