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
009
:
DELINQUENT TAXES
(Cite as: 32 V.S.A. § 5138)
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§ 5138. Power of collector as to delinquent taxes
Within 10 years from the time of receiving a tax bill, the collector may collect a
tax in any place in the State and execute his or her warrant wherever he or she finds
the property or person of a delinquent. When a person against whom the collector
has a tax is absent from the State when the tax bill is received or removes therefrom
within two years thereafter and has no property in the State that can be distrained
for taxes, the collector may collect the tax within six years from the time he or
she returns to the State or has known property therein liable to distress.