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Searching 2019-2020 Session

The Vermont Statutes Online

The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32 : Taxation and Finance

Chapter 133 : ASSESSMENT AND COLLECTION OF TAXES

Subchapter 009 : DELINQUENT TAXES

(Cite as: 32 V.S.A. § 5191)
  • § 5191. Property subject to distraint

    At the expiration of the time for payment of tax as given in the notice required by subsection 4772(a) of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.