reglab/housing_qa huggingface dataset:
24 V.S.A. § 1532
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1532. Settlement; disqualification for neglect

§ 1532. Settlement; disqualification for neglect|Annually, on or before February 1, the collector shall pay over all monies collected by him or her to the treasuries to which they belong and settle his or her account with the treasurers. When he or she refuses or neglects so to do, he or she shall be ineligible to reelection for the ensuing year.
24 V.S.A. § 1533
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1533. Town board for the abatement of taxes

§ 1533. Town board for the abatement of taxes|(a) The board of civil authority, with the listers and the town treasurer, shall constitute a board for the abatement of town and property taxes and water and sewer charges.(b) The act of a majority of a quorum at a meeting shall be treated as the act of the board. This quorum requirement need not be met if the town treasurer, a majority of the listers, and a majority of the selectboard are present at the meeting. (Amended 1999, No. 49, § 82, eff. June 2, 1999; 2017, No. 74, § 82; 2017, No. 130 (Adj. Sess.), § 13.)
24 V.S.A. § 1534
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1534. Meetings; how notified

§ 1534. Meetings; how notified|Meetings of such board shall be notified like meetings of the board of civil authority, except that at least one of the listers shall have personal notice of such meetings.
24 V.S.A. § 1536
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1536. Abatement; record; discharge

§ 1536. Abatement; record; discharge|The board for the abatement of taxes shall make a record of taxes, interest, and fees so abated, which shall be recorded in the office of the town clerk and a certified copy shall be forwarded forthwith to the collector of taxes and the town treasurer. The collector shall mark in the tax bill the taxes, interest, and fees abated and the persons against whom they were assessed shall be discharged from their payment. An abatement of a use change tax shall be separately recorded in the land records of the municipality in which the property subject to the abatement is located and shall effect a release of the land use lien on the portion of the property abated. (Amended 1989, No. 149 (Adj. Sess.), § 2, eff. April 24, 1990; 1999, No. 49, § 84, eff. June 2, 1999; 2017, No. 74, § 83.)
24 V.S.A. § 1537
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1537. City or village board of tax abatement

§ 1537. City or village board of tax abatement|The board for the abatement of taxes of a city shall consist of the mayor, city clerk, and aldermen thereof and the justices of the peace and assessors residing therein; of a village, of the trustees and clerk thereof and the justices of the peace and listers residing therein. Such board may abate taxes, interest, and fees accruing to such municipality in all cases where a different provision is not made by the charter, acts of incorporation, or amendments thereto, of such municipality. (Amended 1989, No. 149 (Adj. Sess.), § 3, eff. April 24, 1990.)
24 V.S.A. § 1538
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1538. Assessment of tax to pay execution

§ 1538. Assessment of tax to pay execution|When a demand is made upon a city, town, town school district, or incorporated village for payment of an execution issued against it, and funds are not available in its treasury to pay the same, the mayor and board of aldermen, selectboard, or trustees shall forthwith assess a tax upon the grand list of the city, town, town school district, or incorporated village, sufficient to pay such execution with the charges and 12 percent interest thereon, and cause the same to be collected within 60 days.
24 V.S.A. § 1571
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1571. Accounts; reports

§ 1571. Accounts; reports|(a) The town treasurer shall keep an account of monies, bonds, notes, and evidences of debt paid or delivered to him or her, and of monies paid out by him or her for the town and the town school district, which accounts shall at all times be open to the inspection of persons interested.(b) Monies received by the town treasurer on behalf of the town may be invested and reinvested by the treasurer with the approval of the legislative body.(c) The town treasurer shall file quarterly reports with the legislative body regarding his or her actions set forth in subsections (a) and (b) of this section.(d) The town treasurer shall annually, on or before June 30, complete and provide to the selectboard a copy of the document made available by the Auditor of Accounts pursuant to 32 V.S.A. § 163(11) regarding internal financial controls. (Amended 1981, No. 239 (Adj. Sess.), § 5; 2011, No. 155 (Adj. Sess.), § 27.)
24 V.S.A. § 1572
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1572. City accounts

§ 1572. City accounts|The accounting officers of the several cities within the State shall keep uniform accounts in a manner prescribed by the Auditor of Accounts.
24 V.S.A. § 1573
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1573. Assistant treasurer

§ 1573. Assistant treasurer|A town or city treasurer may appoint an assistant town or city treasurer and may revoke any such appointment at any time. The town or city treasurer shall be responsible for the acts and omissions of any assistant appointed by him or her. If after written request from the selectboard to appoint an assistant treasurer, the town or city treasurer fails for ten days to do so, the selectboard may appoint an assistant treasurer and may revoke such appointment at any time. An assistant treasurer, during the temporary absence or disability of the treasurer, shall perform the duties of treasurer. The appointment and revocation of assistant treasurer shall be recorded in the office of the town or city clerk. (Amended 1959, No. 183, § 1)
24 V.S.A. § 1574
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1574. Record of taxes voted

§ 1574. Record of taxes voted|The treasurer shall keep a record showing the amount of taxes voted for the support of highways, schools, special departments, if any, and for general town purposes. Such record shall be based upon an inspection of the town and town district tax bills, when placed with the treasurer by the selectboard under the provisions of 32 V.S.A. § 4791. When such taxes are collected by a tax collector, such record may be based upon the collector's tax receipt.
24 V.S.A. § 1576
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1576. Town treasurer; record of orders

§ 1576. Town treasurer; record of orders|The treasurer shall pay orders drawn on him or her by officials authorized by law to draw such orders. If he or she does not pay such orders, on demand, the holder thereof may recover the amount from the town, with interest from the time of such demand. The treasurer shall keep a record of such orders not paid on demand in a book kept for that purpose. In the event, however, where there are insufficient funds on hand for the payment of any such order, the treasurer shall forthwith notify the selectboard and the officer drawing the same.
24 V.S.A. § 1578
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1578. Settlement with auditors and successor

§ 1578. Settlement with auditors and successor|The treasurer shall settle with the auditors five days previous to each annual town meeting, and at such other times as the selectboard may require and whenever he or she retires from office. At the close of his or her term of office he or she shall immediately pay over to his or her successor the funds in his or her hands belonging to the town and the town school district and at the same time deliver to his or her successor all official books and papers in his or her possession.
24 V.S.A. § 1579
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1579. Collector's receipt

§ 1579. Collector's receipt|The town and town school district treasurer shall endorse upon the receipt given by the collector of taxes and lodged with such treasurer all payments thereon made by such collector and such abatements thereof as may be made by the board for the abatement of taxes.
24 V.S.A. § 1580
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1580. Account with collector

§ 1580. Account with collector|The town and town school district treasurer shall keep with the collector of taxes a separate account of each annual tax bill by endorsing thereon his or her payments and the abatement allowed by the board for abatement of taxes with the date of each endorsement.
24 V.S.A. § 1581
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1581. Balance due treasurer

§ 1581. Balance due treasurer|When a balance is due a treasurer, the auditors shall draw and deliver to him or her an order therefor on the town treasury.
24 V.S.A. § 1582
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1582. Outstanding orders; notice to stop interest

§ 1582. Outstanding orders; notice to stop interest|When a municipality has outstanding interest bearing orders due and payable, the treasurer may give notice that such orders will be paid on presentation at his or her office on or before a day certain named in such notice, and that after such day such orders shall cease to draw interest.
24 V.S.A. § 1583
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1583. Outstanding orders; publication of notice

§ 1583. Outstanding orders; publication of notice|Such notice shall be given personally or by publication in a newspaper published in the county, or if none is published in the county, in a newspaper published in an adjoining county, at least three weeks successively, the last publication to be at least 15 days before the day named in such notice. (Amended 2017, No. 74, § 84.)
24 V.S.A. § 1584
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1584. Outstanding orders; no interest after day of notice

§ 1584. Outstanding orders; no interest after day of notice|When such notice has been given, by publication as set forth in section 1583 of this subchapter or by written notice signed by the treasurer and delivered to the holder of any such order, such order shall not draw interest after the day named in the notice, unless the treasurer fails to pay such order on presentation according to the terms of the notice. (Amended 2017, No. 74, § 85.)
24 V.S.A. § 1621
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1621. Orders for land damages or damages for injuries

§ 1621. Orders for land damages or damages for injuries|The selectboard may draw orders on the town treasurer for damages for lands or property taken or improved for a highway or other public use, or for damages settled by agreement or awarded for injuries sustained from the insufficiency of a highway.
24 V.S.A. § 1622
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1622. Town orders; record

§ 1622. Town orders; record|(a)(1) The chair of the selectboard shall keep or cause to be kept a single record of all orders drawn by the board showing the number, date, to whom payable, for what purpose, and the amount of each order.  (2) All other officers authorized by law to draw orders upon the town treasurer shall keep or cause to be kept a like record.   (b) Such records shall be submitted to the town auditors annually on or before February 1.(c) If the records of orders named in this section are made by an assistant clerk, the assistant clerk shall not be the town treasurer or the spouse of the town treasurer or any person acting in the capacity of clerk for the town treasurer. (Amended 2017, No. 130 (Adj. Sess.), § 13.)
24 V.S.A. § 1623
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1623. Signing orders

§ 1623. Signing orders|(a) The selectboard may do either of the following:  (1) Authorize one or more members of the board to examine and allow claims against the town for town expenses and draw orders for such claims to the party entitled to payment.  (A) Orders shall state definitely the purpose for which each is drawn and shall serve as full authority to the treasurer to make the payments. (B) The selectboard shall be provided with a record of orders drawn under this subdivision (1) whenever orders are signed by less than a majority of the board.  (2) Submit to the town treasurer a certified copy of those portions of the selectboard minutes, properly signed by the clerk and chair or by a majority of the board, showing to whom and for what purpose each payment is to be made by the treasurer. The certified copy of the minutes shall serve as full authority to the treasurer to make the approved payments.   (b) This section shall apply to all municipal public bodies authorized by law to draw orders on the municipal treasurer. (Added 1995, No. 110 (Adj. Sess.), § 1; amended 2017, No. 130 (Adj. Sess.), § 13.)
24 V.S.A. § 1652
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1652. Records of overseers of the poor

§ 1652. Records of overseers of the poor|Effective October 1, 1968, the office of overseer of the poor is abolished. On that day or as soon thereafter as possible the overseer of the poor shall turn all records of the office over to the town clerk of his or her town, who shall thereafter keep them until authorized by law to dispose of them. (Added 1967, No. 147, § 37, eff. Oct. 1, 1968.)
24 V.S.A. § 1681
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1681. Auditors; duties; meeting

§ 1681. Auditors; duties; meeting|(a)(1) Town auditors shall meet at least 25 days before each annual town meeting to examine and adjust the accounts of all town officers and all other persons authorized by law to draw orders on the town treasurer.  (2) Such auditing shall include the account that the treasurer is required to keep with the collector, the tax accounts of the collector, trust accounts where the town or any town officer, as such officer, is trustee or where the town is sole beneficiary, accounts relating to the town indebtedness, and accounts of any special funds in the care of any town official.   (b) Notice of such meeting shall be given by posting or publication ten days in advance of such meeting. (Amended 1991, No. 176 (Adj. Sess.), § 1; 1997, No. 83 (Adj. Sess.), § 4.; 2011, No. 129 (Adj. Sess.), § 29, eff. July 1, 2013.)
24 V.S.A. § 1682
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1682. Report; distribution

§ 1682. Report; distribution|(a)(1) The auditors shall report their findings in writing and cause the same to be mailed or otherwise distributed to the voters of the town at least ten days before the annual meeting.  (2) At a duly warned annual or special meeting, the voters of the town may vote to provide notice of the availability of the auditors' report to the voters of the town in lieu of mailing or otherwise distributing the report itself. If the voters of the town vote to provide notice of availability, they must specify how notice of availability shall be given, and such notice of availability shall be provided to the voters of the town at least 30 days before the annual meeting. (3) Upon request, the auditors shall mail or distribute a copy of the full report to a voter or resident of the town. (4) When the auditors mail or distribute the report or provide notice of the availability of the report to the voters of the town, they shall at the same time deliver to the town clerk the copies required by section 1173 of this title and shall place all surplus copies in the custody of the town clerk before the first Tuesday in March. (5) As used in this subsection, the term "resident" shall be defined as the term is defined in 17 V.S.A. § 2122(b).   (b) If a town has voted to eliminate the office of auditor, the findings of the public accountant employed in accordance with 17 V.S.A. § 2651b shall be mailed or otherwise distributed by the selectboard in the same manner that findings are required to be distributed by auditors. (Amended 1979, No. 200 (Adj. Sess.), § 119; 1997, No. 83 (Adj. Sess.), § 5; 2003, No. 126 (Adj. Sess.), § 2, eff. July 1, 2005; 2015, No. 30, § 38, eff. May 26, 2015.)
24 V.S.A. § 1683
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1683. Contents of report; municipal fiscal years

§ 1683. Contents of report; municipal fiscal years|(a) The report shall show a detailed statement of the financial condition of such town for its fiscal year, a classified summary of receipts and expenditures, a list of all outstanding orders and payables more than 30 days past due, and show deficit, if any, pursuant to section 1523 of this title and such other information as the municipality shall direct. Individuals who are exempt from penalty, fees, and interest by virtue of 32 V.S.A. § 4609 shall not be listed or identified in any such report, provided that they notify or cause to be notified in writing the municipal or district treasurer that they should not be so listed or identified.(b) The fiscal year of all school districts, charter provisions notwithstanding, shall end on June 30.(c) The fiscal year of other municipalities shall end on December 31, unless the municipality votes at an annual or special meeting duly warned for that purpose to have a different fiscal year, in which case the fiscal year so voted shall remain in effect until amended.(d) [Repealed.]  (Amended 1961, No. 219, § 2, eff. July 13, 1961; 1965, No. 23, § 2; 1969, No. 301 (Adj. Sess.), § 1, subsec. (a), eff. July 1, 1971, subsec. (c), eff. April 9, 1970; 1971, No. 8, § 1, eff. Feb. 25, 1971; 1989, No. 202 (Adj. Sess.), § 2; 1991, No. 110, § 4, eff. June 28, 1991; 1997, No. 83 (Adj. Sess.), § 6; 2011, No. 129 (Adj. Sess.), § 30, eff. July 1, 2013; 2015, No. 30, § 39, eff. May 26, 2015.)
24 V.S.A. § 1684
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1684. Trust assets; indebtedness

§ 1684. Trust assets; indebtedness|The auditors shall make a detailed statement showing:  (1) the condition of all trust funds in which the town is interested and a list of the assets of such funds, including the account of receipts and disbursements for the preceding year; (2) what bonds of the town are outstanding and the rate of interest and the amount thereof; and (3) what interest-bearing notes or orders of the town are outstanding and the serial number, date, amount, payee, and rate of interest of each and the total amount thereof. (Amended 2017, No. 130 (Adj. Sess.), § 13.)
24 V.S.A. § 1685
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1685. Subchapter application to villages

§ 1685. Subchapter application to villages|Sections 1681-1684 of this subchapter shall apply to all incorporated villages. (Amended 2017, No. 74, § 86.)
24 V.S.A. § 1686
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1686. Penalty

§ 1686. Penalty|(a) At any time in their discretion, town auditors may, and if requested by the selectboard, shall, examine and adjust the accounts of any town officer authorized by law to receive or disburse money belonging to the town.(b) If the town has voted to eliminate the office of auditor, the public accountant employed by the selectboard shall perform the duties of the town auditors under subsection (a) of this section upon request of the selectboard.(c)(1) If, after at least five business days following his or her receipt by certified mail of a written request by the auditors or public accountant that is approved and signed by the legislative body, a town officer willfully refuses or neglects to submit his or her books, accounts, vouchers, or tax bills to the auditors or the public accountant, or to furnish all necessary information in relation thereto, that town officer shall be ineligible to reelection for the year ensuing and be subject to the penalties otherwise prescribed by law.  (2) A town officer who violates subdivision (1) of this subsection (c) shall be personally liable to the town for a civil penalty in the amount of $100.00 per day until he or she submits or furnishes the requested materials or information. A town may bring an action in the Civil Division of the Superior Court to enforce this subdivision.   (d) As used in this section, the term "town officer" shall not include an officer subject to the provisions of 16 V.S.A. § 323. (Amended 1997, No. 83 (Adj. Sess.), § 7; 2011, No. 129 (Adj. Sess.), § 31, eff. July 1, 2013; 2011, No. 155 (Adj. Sess.), § 28; 2017, No. 27, § 4, eff. May 10, 2017.)
24 V.S.A. § 1687
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1687. Notice of orders

§ 1687. Notice of orders|A bank, trust company, or individual in this State holding orders or other evidences of indebtedness of a municipal corporation shall annually, on or before January 5, send written notice to the chair of the board of auditors of such corporation, stating the amount of such orders or other evidences of indebtedness and the balance due thereon as of December 31 next preceding, unless the holder of any such indebtedness is requested by such auditor to send such notice at some other date to conform to the fiscal year of such municipality.
24 V.S.A. § 1688
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1688. Notice of deposits

§ 1688. Notice of deposits|A bank or trust company in this State having on deposit funds of a municipal corporation shall annually, on or before January 5, send written notice to the chair of the board of auditors of such corporation, stating the balance on deposit to the credit of such corporation on December 31 next preceding, unless the holder of such funds is requested by such auditor to send such notice at some other date to conform to the fiscal year of such municipality.
24 V.S.A. § 1689
2021 Vermont Statutes|Title 24 - Municipal and County Government|Chapter 51 - Finances; Accounts and Audits|§ 1689. Penalty for failure to send notice

§ 1689. Penalty for failure to send notice|A bank, trust company, or individual who violates a provision of section 1687 or 1688 of this subchapter shall be fined not less than $10.00 nor more than $25.00. (Amended 2017, No. 74, § 87.)