reglab/housing_qa huggingface dataset:
32 V.S.A. § 4603
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4603. Taxes assessed on defective list

§ 4603. Taxes assessed on defective list|All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title, that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand list, and not paid as aforesaid, shall be assessed on such grand list so amended and corrected.
32 V.S.A. § 4604
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4604. Assessment on corrected or amended list

§ 4604. Assessment on corrected or amended list|Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill; and the warrant in such original tax bill shall be sufficient authority therefor.
32 V.S.A. § 4605
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4605. Assessment when appraisal on other than April 1

§ 4605. Assessment when appraisal on other than April 1|(a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the treasurer shall forthwith assess the tax on the amended list described in section 4047 of this title and mail to the taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her and when the same are payable. The same shall be payable to the tax collector not less than five nor more than 15 days after such assessment. Unless otherwise provided, collection of such taxes shall be in accordance with the provisions of this chapter.(b) Taxes voted and not assessed shall be assessed on such amended list. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill; and the warrant in such original tax bill shall be sufficient authority therefor.
32 V.S.A. § 4606
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4606. Apportionment of assessment on transfer

§ 4606. Apportionment of assessment on transfer|When a part of a piece of real estate has been transferred in any year, the listers shall make such apportionment of the assessments thereon as they deem just.
32 V.S.A. § 4607
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4607. Effect of irregularities

§ 4607. Effect of irregularities|The assessment of a tax upon a list made up in part of property not taxable to the person assessed or of real estate carried from an irregular or void appraisal into an annual grand list or of property erroneously set in the list, shall not invalidate the whole tax but only such part thereof as is assessed upon the invalid part of the list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
32 V.S.A. § 4608
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4608. Resident ownership ratio

§ 4608. Resident ownership ratio|(a) The board of listers of each town or city shall report annually to the director:  (1) The value as appears in the grand list of all taxable real property in the town or city, and (2) The value as appears in the grand list of all such taxable property in the town or city, classified according to the use of the property and, within each use category, further classified as owned by one of the following:  (A) resident of the town or city; (B) resident of the State but not of the town or city; (C) individual domiciled outside the State; or (D) corporation, partnership or other entity.    (b) The reports shall be made on forms provided by the Director, and annually on October 1 or as soon thereafter as may be practical the Director shall on the basis of available data compute the percentage at fair market value of all taxable property in the State and in each town or city, and the percentage of each use category of taxable property in the State and in each town or city, that is owned by residents of the town or city, other residents of the State, individuals domiciled outside the State, and corporations, partnerships, and other entities.(c) All such reports and computations shall be classified as public information, except that the Director is authorized and directed to make reasonable charges for any documentation of such information to persons requesting the same, other than agencies of government, State or local.(d) The Director shall consult with local listers and establish the date or dates, in any or all cases, when such reports shall be made to him or her by local officials in each year, having regard to resources of manpower and personnel available to him or her and to local officials, and he or she shall have power to alter or extend such due dates if such is reasonably necessary.(e) "Resident" means those individuals who, to the best knowledge of the listers, are legal residents of the town, city, or State, as the case may be, on April 1. (Added 1975, No. 92, § 1, eff. April 30, 1975; amended 1977, No. 105, § 14(a), eff. July 1, 1977; 1991, No. 3, § 1, eff. March 6, 1991; 1991, No. 186 (Adj. Sess.), § 36, eff. May 7, 1992.)
32 V.S.A. § 4609
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4609. Military personnel penalty and interest exemption

§ 4609. Military personnel penalty and interest exemption|(a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely payment of taxes upon the principal residences of military personnel, individuals who have been called to full-time active duty by the President of the United States as the result of a military conflict in an area designated a combat zone by the President of the United States, for the time such member is on active duty and for 180 days thereafter.(b) Persons exempted under subsection (a) of this section shall provide a copy of their military orders or other appropriate documentation to the municipal clerk in order to secure such benefits. (Added 1991, No. 110, § 3, eff. June 28, 1991.)
32 V.S.A. § 4641
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4641. Liability for mistakes in the tax bill

§ 4641. Liability for mistakes in the tax bill|A collector shall not be liable to an action which may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.
32 V.S.A. § 4642
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4642. Indemnification

§ 4642. Indemnification|A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage which he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality in the tax bill, warrant, or other precept furnished him or her for the collection of such tax. Such damage may be recovered by him or her of such town, village, or municipality.
32 V.S.A. § 4643
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4643. Vacation of office upon failure to post additional bond

§ 4643. Vacation of office upon failure to post additional bond|When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the municipality to which such bond was given, they may require in writing an additional bond in such sum and with such sureties as they deem necessary. If the collector or the treasurer does not give such additional bond within 10 days after such notice, his or her office shall be vacant.
32 V.S.A. § 4644
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4644. Collector's duty on vacancy

§ 4644. Collector's duty on vacancy|On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list of the names of all persons included in such tax bills against whom there are unpaid taxes and the amount due from each. When such collector willfully fails to comply with any of the provisions of this section, he or she shall be imprisoned not more than five years or fined not more than $1,000.00, or both. (Amended 1971, No. 199 (Adj. Sess.), § 17.)
32 V.S.A. § 4645
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4645. Successor's powers

§ 4645. Successor's powers|The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under the preceding section and complete the collection as though the same had been originally committed to him or her.
32 V.S.A. § 4646
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4646. Duty to pay over collections

§ 4646. Duty to pay over collections|The collector of a town or of a municipality within it, whether or not such municipality has voted to collect its taxes by its treasurer, at the end of every two months and also when demanded in writing by the selectboard or other proper officers of such municipality, shall pay all taxes collected during such two months or since such last preceding payment into the treasury of such municipality. Such collector shall file with the treasurer thereof a list of the taxpayers from whom such taxes have been collected, showing the amounts collected and the years in which such taxes were due.
32 V.S.A. § 4647
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4647. Collector to direct application

§ 4647. Collector to direct application|When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.
32 V.S.A. § 4671
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4671. Delivery of tax bill to successor

§ 4671. Delivery of tax bill to successor|At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she  was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the moneys collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes who shall receive the same and give his or her receipt therefor.
32 V.S.A. § 4672
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4672. Liability of collector upon removal

§ 4672. Liability of collector upon removal|A collector so removing, or the executor, administrator or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality, and shall not have authority to collect such unpaid taxes.
32 V.S.A. § 4673
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4673. Successor's powers

§ 4673. Successor's powers|If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.
32 V.S.A. § 4674
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4674. Disability of collector

§ 4674. Disability of collector|When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed. (Amended 1963, No. 24.)
32 V.S.A. § 4675
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4675. Death of delinquent collector

§ 4675. Death of delinquent collector|When a collector who is delinquent in the collection and payment of State taxes dies, the State Treasurer may give notice to one of the selectboard of the amount of such taxes in arrears and request payment thereof. If such taxes are not paid within 30 days thereafter, such Treasurer may issue an extent against the goods and chattels of the inhabitants of such town, and the same shall be collected as hereinafter provided in this chapter in case of an extent against the inhabitants of a town.
32 V.S.A. § 4691
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4691. Collector's liability generally

§ 4691. Collector's liability generally|A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the Director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him or her, shall cite him or her to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him or her for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 4692
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4692. Extent against delinquent collector

§ 4692. Extent against delinquent collector|When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant to his or her warrant, unless such collector appeals from his or her decision, he or she shall issue an extent, directed as writs of attachment are directed, commanding the officer serving such extent to collect such arrearages and costs of the goods, chattels, or estate of such collector.
32 V.S.A. § 4693
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4693. Appeal- Procedure

§ 4693. Appeal- Procedure|The collector or the person citing him or her before such justice may appeal from the judgment of the justice to the Superior Court, if the appeal is claimed within two hours after the rendition of such judgment. The party appealing shall give security by way of recognizance to the opposite party at the time of taking such appeal that the appellant will prosecute his or her appeal to effect and pay the costs of prosecution. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
32 V.S.A. § 4694
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4694. Bond by collector

§ 4694. Bond by collector|When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are payable, with sureties to be approved by such clerk, in a sum double the amount of arrearages of taxes as adjudged by such justice, conditioned for the payment of such sum of arrearages of taxes and costs as such Superior Court may finally adjudge to be paid by such collector. When such collector fails to give and file such bond, the justice shall issue an extent as though an appeal had not been taken. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
32 V.S.A. § 4695
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4695. Superior Court's jurisdiction

§ 4695. Superior Court's jurisdiction|The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
32 V.S.A. § 4696
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4696. Distraint of collector's property

§ 4696. Distraint of collector's property|When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.
32 V.S.A. § 4697
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4697. Distraint by copy

§ 4697. Distraint by copy|When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes, distrains any class of property which may by law be attached on mesne process by lodging a copy in the town clerk's office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk's office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk's office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.
32 V.S.A. § 4698
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4698. Excess realized on extent

§ 4698. Excess realized on extent|When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of the just balance due such municipality from such collector.
32 V.S.A. § 4699
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4699. Discharge of imprisoned collector

§ 4699. Discharge of imprisoned collector|When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be discharged from such imprisonment by the order of a Superior judge upon proof of the foregoing facts, on notice to the treasurer of such municipality.
32 V.S.A. § 4702
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4702. Collection enjoined, time not reckoned

§ 4702. Collection enjoined, time not reckoned|When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.
32 V.S.A. § 4731
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4731. Collection of State and county taxes

§ 4731. Collection of State and county taxes|When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the selectboard who, within the time required by the warrant, shall draw an order on the town treasurer for the amount of such tax and such treasurer shall forthwith pay the State or county treasurer, as the case may be, the amount of such order.
32 V.S.A. § 4732
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4732. Instructions on tax warrants

§ 4732. Instructions on tax warrants|The State Treasurer shall cause to be printed upon the back of each collector's warrant for the collection of State taxes the time when the same is to be paid and the other duties to be performed by the collector as to such payment.
32 V.S.A. § 4734
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4734. County treasurer's powers

§ 4734. County treasurer's powers|The county treasurer in collecting county taxes shall have the same powers as the State Treasurer in collecting State taxes.
32 V.S.A. § 4735
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4735. Extent against town

§ 4735. Extent against town|When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring him or her to levy such tax or the amount remaining due on the goods and chattels of the inhabitants of the town from which such tax is unpaid, and such sheriff shall levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.
32 V.S.A. § 4736
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4736. Owner of property taken may recover over

§ 4736. Owner of property taken may recover over|The owner of goods or chattels so taken and sold may recover of such town payment therefor and 12 percent interest thereon, in a civil action under this section.