reglab/housing_qa huggingface dataset:
32 V.S.A. § 4913
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4913. Warrant to be issued by treasurer of a town for collection of town and other taxes

§ 4913. Warrant to be issued by treasurer of a town for collection of town and other taxes| STATE OF VERMONT,}                                                  To A. B., collector of the town of _____________ County, ss.                                            ____________, in the county of                                                                                                                                      Greeting:      By the authority of the State of Vermont, you are hereby commanded to levy and  collect of the several persons named in the foregoing list herewith committed  to you the sum of money annexed to the name of each person respectively, with  your own fees, and pay the same to the treasurer of the town of ______________, on or before 60 days from the date hereof; and if any person neglects or refuses to pay such sums with your fees, you are hereby commanded, etc., (here insert as in § 4912 of this title).    Dated at _________, in the county of _______________, the ______ day of _______________ A.D. 20___._____________________________, Treasurer  (Amended 1983, No. 131 (Adj. Sess.), § 2.)
32 V.S.A. § 4914
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4914. Judge's order for the assessment of a county tax

§ 4914. Judge's order for the assessment of a county tax| To A.B., treasurer of the county of:_______________________. You are hereby ordered and directed, on or before the first day of March A.D. 20_____, to issue warrants to the collectors of taxes of the several towns in the county of ______________, for the collection of a tax of ____ cents (or mills) on the list of the taxable estate of the several towns in such county for the year A.D. 20___ for the purpose of paying the debts and expenses of such county. Dated at ______ in the county of ______________, the ____________ day of _________ A.D. 20______._______________________ Assistant Judges of  _______ the Superior Court.   (Amended 1973, No. 193 (Adj. Sess.), § 3.)
32 V.S.A. § 4961
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4961. Assessment of tax

§ 4961. Assessment of tax|(a) A State tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden County and upon the grand list of the Town of Glastenbury in the County of Bennington and of the unorganized Town of Somerset in the County of Windham.(b) Annually, on or before August 1, the Supervisor of Buel's Gore shall call a meeting of the residents of the Gore for the purpose of presenting the proposed budget and tax rate for the Gore for the ensuing year and inviting discussion thereon. Notice of the meeting shall be sent by first class mail to all residents of the Gore at least 14 days before the meeting. The meeting shall be held at a place within the Gore or within a town that adjoins the Gore. Included with the notice shall be an itemized proposed budget which shall, in the judgment of the Supervisor, cover the education, road maintenance, and general government costs within the Gore. Also included with the notice shall be proposed tax rates consistent with the budget. Annually, on or before September 10, the Supervisor shall adopt a budget and tax rate and notify the residents and appraisers for the Gore.(c) Annually, on or before August 1, the Supervisors of Glastenbury and Somerset shall each present the proposed budget and tax rate for the town for the ensuing year. Upon a finding by the Commissioner of Taxes before September 10 that the budget and tax rate are reasonable and show no obvious irregularities, the Commissioner shall approve the budget and tax rate, and the Supervisor shall then adopt the budget and tax rate and notify the residents of the town. If the Commissioner does not approve the budget and tax rate by September 10, the budget shall remain the same as the budget for the prior year, and the Supervisor shall so notify the residents of the town. (Amended 1977, No. 118 (Adj. Sess.), § 4, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1987, No. 58, § 1, eff. May 16, 1987; 1995, No. 63, § 48f; 1997, No. 60, § 57; 1999, No. 49, § 17, eff. June 2, 1999; 2003, No. 1, § 1, eff. Feb. 21, 2003; 2009, No. 50, § 91; 2011, No. 45, § 10, eff. May 24, 2011.)
32 V.S.A. § 4962
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4962. Tax bills delivered to the Director of Taxes; contents

§ 4962. Tax bills delivered to the Director of Taxes; contents|Annually, on or before July 15, the appraisers for unorganized towns and gores shall make out and deliver to the Director tax bills for the State tax so assessed upon the taxable property in such unorganized places, respectively, based upon the lists annually completed by June 15 next prior thereto. Such tax bills shall contain the name of each person taxed, with his or her residence, if known, and the amount of his or her tax. If a corporation is so taxed, such tax bill shall state its principal place of business. The Director shall issue a receipt for such tax bills. (Amended 1997, No. 50, § 11, eff. June 26, 1997.)
32 V.S.A. § 4963
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4963. Warrants for collection of tax

§ 4963. Warrants for collection of tax|Annually, on or before August 1, the Director shall transmit to the supervisors for unorganized towns and gores warrants for the collection of the tax hereinbefore provided for, in their respective places, together with the tax bills received by him or her from the appraisers. Such warrants shall be returnable to the Director on or before August 1 in the year next following the date of issue. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 4964
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4964. List on which county tax assessed

§ 4964. List on which county tax assessed|County taxes assessed on or after March 1 in any year and before March 1 following shall be assessed in unorganized towns and gores upon the list returned to the county clerk's office on July 5 in such year.
32 V.S.A. § 4965
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4965. County tax transmitted

§ 4965. County tax transmitted|When a county tax is assessed, the county treasurer shall transmit to the Commissioner of Finance and Management a certified statement of the amount of such tax based on the equalized grand list of such unorganized towns and gores as shown by the list filed annually under the provisions of section 4303 of this title. The Commissioner of Finance and Management shall thereupon issue his or her warrant in favor of such county for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4961 of this title. (Amended 1959, No. 238 (Adj. Sess.), § 8(a), (b); 1971, No. 73, § 11, eff. April 16, 1971; 1983, No. 195 (Adj. Sess.), § 5(b).)
32 V.S.A. § 4966
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4966. Supervisor's duties and powers

§ 4966. Supervisor's duties and powers|A supervisor shall collect and pay over the tax pursuant to the tax bills and warrants committed to him or her. He or she shall have the same powers and be subject to the same duties and liabilities in respect thereto as town collectors in respect to taxes in towns and may, in like manner, sell property of delinquent taxpayers and give conveyances thereof. Such sales shall be subject to the same right of redemption as if made by a town collector.
32 V.S.A. § 4967
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4967. Transmission of taxes and credit to special fund

§ 4967. Transmission of taxes and credit to special fund|(a) All moneys received by supervisors in the collection of taxes or otherwise in the performance of their official duties shall be paid by them to the Department of Finance and Management to be credited to special fund accounts, which are hereby established.(b) Revenues collected pursuant to this section shall be disbursed based on warrants authorized by the Commissioner of Finance and Management under the authority granted by section 461 of this title, and shall be expended consistent with the budgets adopted pursuant to subsections 4961(b) and (c) of this title. (Amended 1977, No. 105, § 14(a); 2011, No. 162 (Adj. Sess.), § E.142.1.)
32 V.S.A. § 4968
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4968. Recording sale of real estate

§ 4968. Recording sale of real estate|When the supervisor sells real estate of nonresidents, he or she shall leave the list, tax bill, warrant, and advertisement or copies thereof in the office of the clerk of the county in which the lands lie, who shall record the same. In general, such clerk shall have the powers and be subject to the liabilities of town clerks in the sale of lands of nonresidents and his or her  certificate shall have like effect.
32 V.S.A. § 4969
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4969. Tax stabilization contracts

§ 4969. Tax stabilization contracts|The supervisor, appraisers, Director of Property Valuation and Review, and the Commissioner of Taxes may negotiate tax stabilization contracts with owners of farmland or forestland located in the unorganized towns and gores in all counties of the State except Essex County. The definitions of "farmland" and "forestland" set forth in subsection 3846(a) of this title shall be applicable to such contracts. (Added 1977, No. 150 (Adj. Sess.), § 2.)
32 V.S.A. § 4981
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4981. Assessment of tax

§ 4981. Assessment of tax|(a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County.(b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed municipal services budget and establish a proposed tax rate for the unified towns and gores in Essex County for the ensuing year. Annually, on the second Saturday in September, the Board of Governors shall call a meeting of the residents and property owners of the unified towns and gores in Essex County for the purpose of presenting the proposed budget and tax rate based upon the current grand list.(c) Notice of the meeting and a copy of the proposed budget shall be sent by first class mail to all residents and property owners of the unified towns and gores at their last known address at least 30 days before the meeting. The meeting shall be held in Essex County. The notice shall include the itemized proposed budget and the proposed tax rate.(d) Annually, on or before September 30, the Board of Governors shall adopt a budget and tax rate, and notify the residents and property owners of the unified towns and gores, the Supervisor, and the appraisers. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58, § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.)
32 V.S.A. § 4982
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4982. Salary and expenses of Supervisor and Board of Governors

§ 4982. Salary and expenses of Supervisor and Board of Governors|The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses which the Supervisor and the members of the Board incur in the performance of their duties, shall be met from the revenues from the taxes assessed under section 4981 of this title. Notwithstanding the provisions of section 1761 of this title, the Supervisor shall receive a salary to be established annually by the Board of Governors. The members of the Board of Governors shall receive compensation for performance of their official duties in an amount to be established annually in the budget and approved by the residents and property owners of the unified towns and gores in Essex County. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1971, No. 49, eff. April 7, 1971; 1999, No. 139 (Adj. Sess.), § 2, eff. May 18, 2000.)
32 V.S.A. § 4984
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4984. County tax transmitted to supervisor

§ 4984. County tax transmitted to supervisor|When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such unified towns and gores as shown by the list filed annually under the provisions of section 4301 of this title. The Supervisor shall thereupon issue his or her warrant in favor of Essex County for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4981 of this title. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 2017, No. 98 (Adj. Sess.), § 3, eff. April 11, 2018.)
32 V.S.A. § 4985
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 4985. Tax stabilization contracts

§ 4985. Tax stabilization contracts|The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of "farmland" and "forestland" set forth in subsection 3846(a) of this title shall be applicable to such contracts. (Added 1977, No. 150 (Adj. Sess.), § 1; amended 2005, No. 105 (Adj. Sess.), § 1.)
32 V.S.A. § 5061
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5061. Force and effect of lien

§ 5061. Force and effect of lien|(a) Commencing with the date of the filing by the listers of the grand list in the office of the town clerk of the town, taxes lawfully assessed upon real estate shall be a first lien thereon, underlying all mortgages, attachments, liens, or other encumbrances thereon, and all estates for the term of a natural life or lives, for a term of years or for any other duration. Such lien shall remain in full force and effect for a period of 15 years and it may be enforced separately against each parcel of real estate upon which a tax has been voted or assessed. Notice to all parties having an interest in such land shall be given as provided by law or as directed by the Court. Courts at law may issue such execution as the facts warrant, to impress such lien on such real estate.(b) When the taxes secured by a lien in accordance with this section remain unpaid more than two years after the creation of such lien, such lien may be foreclosed in the same manner as provided by law for the foreclosure of mortgages on real estate. In such case, the parties having an interest in the land on record in the town clerk's office shall be given notice as directed by the presiding judge of the Superior Court. The judge in his or her final decree shall appoint a commissioner who shall be bonded before entering upon his or her duties in an amount set by the judge to sell with the approval of the judge the real estate after time for redemption has expired, which period of redemption shall run for one full year from the date of the decree. The commissioner shall be empowered to execute a conveyance to the purchaser, apply the proceeds of the sale to the amount found due the town, including costs, in the decree, the expense of the sale, which shall include the commissioner's compensation and expenses, and a reasonable fee for the town's solicitor. The commissioner shall first pay out of the proceeds, the expense of sale, the town solicitor's fee and the amount due the town with costs, in order named. The residue, if any, shall be disposed of by the commissioner, with the approval of the judge, in the same manner as proceeds from foreclosure of chattel mortgages. As directed by the judge, the Commissioner shall report his or her doings to the judge, and such report shall be accepted by the judge and judgment rendered thereon before the commissioner is discharged from his or her duties.(c) [Repealed.]  (Amended 1961, No. 125; 1971, No. 185 (Adj. Sess.), § 236(a); 1973, No. 193 (Adj. Sess.), § 3; 1997, No. 71 (Adj. Sess.), § 69, eff. March 11, 1998; 1999, No. 1, § 60g(c), eff. Mar. 31, 1999.)
32 V.S.A. § 5071
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5071. Filing and notice of lien

§ 5071. Filing and notice of lien|The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal property records written notice that a tax lien is claimed by such town upon part or all of the personal property of a taxpayer in such town to secure the payment of the taxes voted by such town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523, and levied or to be levied on such personal property of such taxpayer. Like notice shall be given forthwith to the taxpayer or if he or she is not the owner of such personal property, to the owner thereof, and to all persons having a duly recorded lien on such personal property by sending such notice to the last known post office address of each by registered mail with return receipt. If the taxpayer or owner or lien holder is a partnership, such notice shall be given as aforesaid to one of the partners and if a corporation, such notice shall be given as aforesaid to the president or treasurer thereof.
32 V.S.A. § 5072
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5072. Nature and effect of lien

§ 5072. Nature and effect of lien|The filing of such notice shall thereby create and constitute a tax lien on such personal property therein described and shall have priority in law over any other lien having priority in time. Such underlying tax lien shall remain a valid and subsisting lien upon such personal property until such taxes are fully paid or otherwise discharged, but not longer than two years from the date such notice is filed as aforesaid. Such lien shall not be enforceable against a bona fide owner who has purchased such property for value without actual notice of such lien from any person other than the taxpayer to whom such property is listed. A person against whom such lien is enforceable shall not sell, mortgage, exchange, or pledge the property covered thereby, or any part thereof, without procuring the discharge of such lien. A person who sells, mortgages, exchanges, or pledges the property or any part thereof covered by such lien, shall be fined not more than double the amount of the lien on the property so sold, mortgaged, exchanged, or pledged, and one-half of such fine shall be paid to the town claiming such lien.
32 V.S.A. § 5073
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5073. Form of lien

§ 5073. Form of lien|The tax lien notices shall contain a description of each article of personal property upon which a lien is claimed, give the name and address of the taxpayer or owner of the property and of all other persons having an interest as aforesaid in such property and shall be substantially in the form following:.Notice of Personal Property Tax LienTo (here insert name and address of all persons required to be notified):    You and each of you are hereby notified that the town (or city) of _______ in the  county of ______________ asserts and claims a tax lien upon certain personal property owned by or in the possession of ____________ (taxpayer) __________ of said ________ (town or city) ________ at _______ described as follows: ___________; said lien to secure the payment  of the taxes levied or to be levied upon the grand list of said property by the said town (or city) for the year ____     Dated at ____________, Vermont, this ______ day of _______, 20__. Approved                                                                                     __________________        Collector of Taxes         _______________________________________________________________    Selectboard    Aldermen
32 V.S.A. § 5074
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5074. Sales in fraud of lien

§ 5074. Sales in fraud of lien|A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shall be fined not more than $100.00. Such fine shall be paid to the town to which such tax is owed.
32 V.S.A. § 5075
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5075. Foreclosure of lien

§ 5075. Foreclosure of lien|Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenced thereafter such tax lien shall not attach. Notice that such action has been instituted shall be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient if the tax collector sends an attested copy of the original distraint warrant or writ of attachment. Such collector may add to the taxes as costs of collection a fee of $0.50 and postage for each copy so sent.
32 V.S.A. § 5076
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5076. Sale and discharge of lien

§ 5076. Sale and discharge of lien|If a person other than the owner of such personal property shall pay the taxes assessed on such property or shall redeem the same from the action brought to enforce such lien, by paying the taxes due thereon and all costs, the amount so paid including costs, if any, shall thereupon be added to and become a part of the debt or obligation secured by such lien. The tax collector in office shall discharge of record a tax lien created hereunder upon payment of the taxes due thereon.
32 V.S.A. § 5077
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5077. Duly recorded liens

§ 5077. Duly recorded liens|The term "duly recorded lien" shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien which has been recorded in accordance with the provisions of law whether in the town clerk's office in the town wherein such taxpayer is then a resident or in the town where he or she has previously been a resident.