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. § 5162)
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§ 5162. List of delinquent taxpayers
Annually, on or before January 15, the collector for a town or a municipality within
it, shall make a list of the taxpayers of such municipality whose real and personal
property taxes are unpaid as of December 31 next preceding, showing the amounts due
and the years in which such taxes were due, certify under oath that such list is correct
and deliver the same to the treasurer of such municipality. (Amended 1977, No. 118 (Adj. Sess.), § 9, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.)