reglab/housing_qa huggingface dataset:
32 V.S.A. § 5252
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5252. Levy and notice of sale; securing property

§ 5252. Levy and notice of sale; securing property|(a) When the collector of taxes of a town or of a municipality within it has for collection a tax assessed against real estate in the town and the taxpayer is delinquent, the collector may extend a warrant on such land. If a collector receives notice from a mobile home park owner pursuant to 10 V.S.A. § 6248(c), the collector shall, within 15 days after the notice, commence tax sale proceedings to hold a tax sale within 60 days after the notice. If the collector fails to initiate such proceedings, the town may initiate tax sale proceedings only after complying with 10 V.S.A. § 6249(f). If the tax collector extends the warrant, the collector shall:  (1) File in the office of the town clerk for record a true and attested copy of the warrant and so much of the tax bill committed to the collector for collection as relates to the tax against the delinquent taxpayer, a sufficient description of the land so levied upon, and a statement in writing that by virtue of the original tax warrant and tax bill committed to the collector for collection, the collector has levied upon the described land. (2) Advertise forthwith such land for sale at public auction in the town where it lies three weeks successively in a newspaper circulating in the vicinity, the last publication to be at least 10 days before such sale. (3) Give the delinquent taxpayer written notice by certified mail requiring a return receipt directed to the last known address of the delinquent of the date and place of such sale at least 10 days prior thereto if the delinquent is a resident of the town, and 20 days prior thereto if the delinquent is a nonresident of the town. If the notice by certified mail is returned unclaimed, notice shall be provided to the taxpayer by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure. (4) Give to the mortgagee or lien holder of record written notice of such sale at least 10 days prior thereto if a resident of the town, and if a nonresident, 20 days' notice to the mortgagee or lien holder of record or his or her agent or attorney by certified mail requiring a return receipt directed to the last known address of such person. If the notice by certified mail is returned unclaimed, notice shall be provided by resending the notice by first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules of Civil Procedure. (5) Post a notice of such sale in some public place in the town.   (b) If the warrant and levy for delinquent taxes has been recorded pursuant to subsection (a) of this section, the municipality in which the real estate lies may secure the property against illegal activity and potential fire hazards after giving the mortgagee or lien holder of record written notice at least 10 days prior to such action. (Amended 1993, No. 141 (Adj. Sess.), § 16, eff. May 6, 1994; 2017, No. 7, § 2; 2017, No. 117 (Adj. Sess.), § 3.)
32 V.S.A. § 5253
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5253. Form of advertisement and notice of sale

§ 5253. Form of advertisement and notice of sale|The form of advertisement and notice of sale provided for in section 5252 of this title shall be substantially in the following form:      The resident and nonresident owners, lien holders and mortgagees of lands in the town of __________________ in the county of __________________ are hereby notified that the taxes assessed by such town for the years ____________ (insert years the taxes are unpaid) ____________ remain, either in whole or in  part, unpaid on the following described lands in such town, to wit, __________________________________________________________________________________________________________________                                                      (insert description of lands) and so much of such lands will be sold at public auction at ____________ a public place in such town, on the __________ day of ____________ (month), ____________ (year) at ____________ o'clock ________ (a.m./p.m), as shall be requisite to discharge such taxes with costs and fees, unless previously paid.      Dated at __________________, Vermont, this ______________ day of _____________ (month), ________ (year).                                                                                                    ________________________Collector of Town Taxes  (Amended 1995, No. 106 (Adj. Sess.), § 1.)
32 V.S.A. § 5254
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5254. Sale of realty

§ 5254. Sale of realty|(a) When the tax with costs and fees is not paid before the day of sale, the real property on which the taxes are due shall be sold to pay such taxes, costs and fees.(b) Notwithstanding the provisions of subsection (a) of this section, the owner of the property being sold for taxes may request in writing, not less than 24 hours prior to the tax sale, that a portion of the property be sold. Such request must clearly identify the portion of the property to be sold, and must be accompanied by a certification from the District Environmental Commission and the town zoning administrative officer that the portion identified may be subdivided and meets minimum lot size requirements. In the event that the portion identified by the taxpayer cannot be sold for the tax and costs, then the entire property may be sold to pay such tax and costs. (Amended 1995, No. 106 (Adj. Sess.), § 2; 1995, No. 169 (Adj. Sess.), § 13, eff. May 15, 1996; 1999, No. 49, § 70, eff. June 2, 1999.)
32 V.S.A. § 5256
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5256. Sale of lands subject to lease

§ 5256. Sale of lands subject to lease|The reversionary interest of the owner of property subject to lease may be distrained by a collector of taxes, by delivering to the lessor and lessee of such property a copy of his or her warrant with his or her return thereon, giving a description of the taxes and of the property and the lessor's interest. The collector may sell such interest in the same manner as is required by law for the sale of the property for taxes when it is not under a lease.
32 V.S.A. § 5257
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5257. Sale of realty to satisfy personal property taxes

§ 5257. Sale of realty to satisfy personal property taxes|Real estate of a taxpayer may be levied upon and sold in the manner prescribed in sections 5252-5255 of this title, for the collection of a delinquent personal property tax, but the sale thereof shall be subject to homestead rights and all existing liens and encumbrances of record on such property and all taxes validly assessed on such real estate. (Amended 1959, No. 218, § 2; 1977, No. 118 (Adj. Sess.), § 10, eff. Feb. 3, 1978, for tax years beginning Jan. 1, 1978.)
32 V.S.A. § 5258
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5258. Fees and costs allowed after warrant and levy recorded

§ 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.)
32 V.S.A. § 5259
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5259. Municipality may acquire land on tax sale

§ 5259. Municipality may acquire land on tax sale|By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale. When a tax warrant is extended on a mobile home located in a mobile home park in proceedings initiated after notice pursuant to 10 V.S.A. § 6248(c), the municipality may purchase the mobile home or may sell the mobile home to the highest bidder at the sale, although the bid is less than the taxes and costs due the municipality. If there is a release or a potential release of a hazardous substance, as defined in 10 V.S.A. § 6602(16), upon land that a municipality purchases at tax sale, the municipality shall have the right, prior to the expiration of the redemption period, to enter onto the land for the purpose of assessing and remediation on the land. (Amended 1993, No. 141 (Adj. Sess.), § 17, eff. May 6, 1994; 2005, No. 81, § 1.)
32 V.S.A. § 5260
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5260. Redemption

§ 5260. Redemption|When the owner or mortgagee of lands sold for taxes, his or her representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of his or her death or removal from the town where the land lies, to the town clerk of such town, the sum for which the land was sold with interest thereon calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment, a deed of the land shall not be made to the purchaser, but the money paid or tendered by the owner or mortgagee or his or her representatives or assigns to the collector or town clerk shall be paid over to such purchaser on demand. In the event that a municipality purchases contaminated land pursuant to section 5259 of this title, the cost to redeem shall include all costs expended for assessment and remediation, including expenses incurred or authorized by any local, State, or federal government authority. (Amended 1989, No. 119, § 21, eff. June 22, 1989; 2005, No. 81, § 2.)
32 V.S.A. § 5261
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5261. Deed by collector

§ 5261. Deed by collector|When the time for redemption has passed and the land is not redeemed, the collector or his or her successor shall execute to the purchaser a deed, which shall convey to him or her a title against the person for whose tax it was sold and those claiming under him or her.
32 V.S.A. § 5262
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5262. Recording lands not redeemed

§ 5262. Recording lands not redeemed|Within 30 days from the expiration of the time for redemption, the collector shall deposit with the town clerk for record a list of the lands which have not been redeemed, but a failure to comply with this provision shall not affect the title of the purchaser.
32 V.S.A. § 5263
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5263. Limitation of actions against grantee in possession

§ 5263. Limitation of actions against grantee in possession|An action for the recovery of lands, or the possession thereof, shall not be maintained against the grantee of such lands in a tax collector's deed, duly recorded, or his or her heirs or assigns, when the grantee, his or her heirs or assigns have been in continuous and open possession of the land conveyed in such deed and have paid the taxes thereon, unless commenced within one year after the cause of action first accrues to the plaintiff or those under whom he or she claims. (Amended 1959, No. 218, § 5; 2017, No. 117 (Adj. Sess.), § 2.)
32 V.S.A. § 5291
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5291. Disputing validity of tax

§ 5291. Disputing validity of tax|In case the defendant disputes the validity of some part or all of a tax for the recovery of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the foreclosure of a tax lien, he or she shall not avail himself of such defense unless, by appropriate answer or notice in writing, he or she shall set forth therein a certified copy of his or her objections to the validity of the assessment of the tax as provided in sections 5292-5294 of this title, obtained from the town clerk of the town wherein the tax is assessed, which certified copy shall show upon its face that the original thereof was filed with the town clerk within the period of limitations prescribed in section 5292 of this title and unless also by appropriate answer or notice in writing, he or she shall set forth all other particular grounds whereon he or she claims such tax is invalid or unlawful. When such grounds are so set forth, the burden of proof shall be upon the plaintiff in so far as the validity of such tax is thus put in issue.
32 V.S.A. § 5292
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5292. Filing of taxpayer's objections

§ 5292. Filing of taxpayer's objections|(a) A taxpayer shall not contest the validity of any tax assessed against his or her person, personal property or real estate nor the validity of the action of the listers or selectboard in assessing such tax nor the validity of any grand list unless the taxpayer filed his or her objections to the validity thereof, in the office of the town clerk wherein the tax is assessed, within a period of two months from November 15 of each year in which the tax is assessed.(b) If the taxpayer desires to object upon the ground that the notice he or she received, although given in the manner prescribed by law, is based upon invalid or defective proceedings in making up of the appraisal, grand list, or in the assessment thereof, he or she shall file at the place and within the time prescribed by subsection (a) of this section his or her specific objection that the notice received was so based. (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1959, No. 218 § 3.)
32 V.S.A. § 5293
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5293. Time limitation on assertion of defenses by taxpayer

§ 5293. Time limitation on assertion of defenses by taxpayer|If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
32 V.S.A. § 5294
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5294. Time limitations on actions or suits by taxpayer

§ 5294. Time limitations on actions or suits by taxpayer|Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint or levy, an action shall not lie wherein a taxpayer may question the validity of:  (1) An act required to be done by a treasurer of a town relating to a tax assessed; (2) Notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof; (3) Acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection; (4) Acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent. (Amended 1959, No. 218, § 1.)
32 V.S.A. § 5295
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5295. Construction of limitation period

§ 5295. Construction of limitation period|For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply.  (1) If the taxpayer is arrested on a tax collector's warrant, within one year from the date of his or her arrest. (2) If collection is sought to be enforced by distraint of personal property on the tax collector's warrant, within one year from the date of the distraint. (3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector. (4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment. (Amended 1959, No. 218, § 4.)
32 V.S.A. § 5400
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 135 - Education Property Tax|§ 5400. Statutory purposes

§ 5400. Statutory purposes|(a) The statutory purpose of the exemption for whey processing fixtures in subdivision 5401(10)(G) of this title is to support industries using whey processing facilities to convert waste into value-added products.(b) The statutory purpose of the exemption for municipalities hosting large power plants in subsection 5402(d) of this title is to compensate businesses and residents of the community hosting a nuclear power facility.(c) The statutory purpose of the exemption for qualified housing in subdivision 5404a(a)(6) of this title is to ensure that taxes on this rent restricted housing provided to low- and moderate-income Vermonters are more equivalent to property taxed using the State homestead rate and to adjust the costs of investment in rent restricted housing to reflect more accurately the revenue potential of such property.(d) The statutory purpose of the tax increment financing districts in subsection 5404a(f) of this title is to allow communities to encourage investment and improvements that would not otherwise occur and to use locally the additional property tax revenue attributable to those investments to pay off the debt incurred to construct the improvements.(e) The statutory purpose of the Vermont Economic Progress Council approved stabilization agreements in section 5404a of this title is to provide exemptions on a case-by-case basis in conjunction with other economic development efforts in order to facilitate economic development that would not otherwise occur.(f) The statutory purpose of the large power plants alternative tax method in subdivision 5401(10)(B) of this title is to provide an alternative to the traditional valuation method for a unique property.(g) The statutory purpose of the wind-powered electric generating facilities alternative tax scheme in subdivision 5401(10)(J)(i) of this title is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.(h) The statutory purpose of the renewable energy plant generating electricity from solar power alternative tax structure in subdivision 5401(10)(J)(ii) is to provide an alternative to the traditional valuation method in order to achieve consistent valuation across municipalities.(i) The statutory purpose of subdivision 5401(10)(D) of this title is to support Vermont's ski industry and to encourage personal property investments and improvements at ski resorts. (Added 2013, No. 200 (Adj. Sess.), § 16; amended 2017, No. 73, § 10, eff. June 13, 2017.)
32 V.S.A. § 5402b
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 135 - Education Property Tax|§ 5402b. Statewide education tax yields; recommendation of the Commissioner

§ 5402b. Statewide education tax yields; recommendation of the Commissioner|(a) Annually, no later than December 1, the Commissioner of Taxes, after consultation with the Secretary of Education, the Secretary of Administration, and the Joint Fiscal Office, shall calculate and recommend a property dollar equivalent yield, an income dollar equivalent yield, and a nonhomestead property tax rate for the following fiscal year. In making these calculations, the Commissioner shall assume:  (1) the homestead base tax rate in subdivision 5402(a)(2) of this title is $1.00 per $100.00 of equalized education property value; (2) the applicable percentage in subdivision 6066(a)(2) of this title is 2.0; (3) the statutory reserves under 16 V.S.A. § 4026 and this section were maintained at five percent; and (4) the percentage change in the average education tax bill applied to nonhomestead property and the percentage change in the average education tax bill of homestead property and the percentage change in the average education tax bill for taxpayers who claim a credit under subsection 6066(a) of this title are equal.   (b) For each fiscal year, the property dollar equivalent yield and the income dollar equivalent yield shall be the same as in the prior fiscal year, unless set otherwise by the General Assembly.(c) Annually, on or before December 1, the Joint Fiscal Office shall prepare and publish an official, annotated copy of the Education Fund Outlook. The Emergency Board shall review the Outlook at its meetings. As used in this section, "Education Fund Outlook" means the projected revenues and expenses associated with the Education Fund for the following fiscal year, including projections of different categories of educational expenses and costs. (Added 2003, No. 68, § 5, eff. June 18, 2003; amended 2005, No. 185 (Adj. Sess.), § 10; 2009, No. 160 (Adj. Sess.), §§ 50, 51, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 285, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 52; 2015, No. 46, § 32; 2015, No. 132 (Adj. Sess.), § 4; 2018, No. 11 (Sp. Sess.), §§ H.10a, H.29.)