The Vermont Statutes Online

Title 32 : Taxation and Finance

Chapter 133 : Assessment and Collection of Taxes

Subchapter 009 : DELINQUENT TAXES

• § 5258. Fees and costs allowed after warrant and levy recorded

  (a) The fees and costs allowed after the warrant and levy for delinquent taxes have been recorded shall be as follows:

  (1) levy and extending of warrant, $10.00;

  (2) recording levy and extending of warrant in the town clerk’s office, $15.00, to be paid to the town clerk;

  (3) notices and publication of notices, actual costs incurred, including the costs of service pursuant to subdivisions 5252(a)(3) and (4) of this title;

  (4) expenses actually and reasonably incurred by the town in securing a property for which property taxes are delinquent against illegal activity and fire hazards, to be paid to the town clerk, provided that the expenses shall not exceed 20 percent of the uncollected tax;

  (5) when authorized by the selectboard, expenses actually and reasonably incurred by the tax collector for legal assistance in the preparation for or conduct of a tax sale, provided that the expenses shall not exceed 15 percent of the uncollected tax;

  (6) travel reimbursement at the rate established by the contract governing State employees;

  (7) attending and holding the sale, $10.00;

  (8) making return and recording the return in the town clerk’s office, $15.00 per page, to be paid to the town clerk; and

  (9) collector’s deed, $15.00 per page.

  (b) The fees and costs allowed in subsection (a) of this section, together with a collector’s fee of up to eight percent, shall be in lieu of all other fees and costs. (Amended 1963, No. 124; 1983, No. 116 (Adj. Sess.); 1985, No. 264 (Adj. Sess.), § 4; 1995, No. 106 (Adj. Sess.), § 3; 2017, No. 7, § 1; 2017, No. 117 (Adj. Sess.), § 4; 2021, No. 73, § 12.)