reglab/housing_qa huggingface dataset:
32 V.S.A. § 5078
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5078. Fees for recording liens and discharge thereof

§ 5078. Fees for recording liens and discharge thereof|The tax collector and town clerk shall each be paid a fee of $6.00 for making and recording the notice herein provided, including the discharge thereof. Such fees shall be paid by the town upon order of the selectboard or board of aldermen. (Amended 1971, No. 84, § 16, eff. July 1, 1971; 1993, No. 170 (Adj. Sess.), § 15.)
32 V.S.A. § 5079
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5079. Sale or transfer of mobile homes; collection of taxes

§ 5079. Sale or transfer of mobile homes; collection of taxes|(a) A transfer of ownership of a mobile home shall be made pursuant to the requirements set forth in 9 V.S.A. chapter 72.(b), (c) [Repealed.](d) A mobile home removed from a town without a mobile home uniform bill of sale endorsed by the clerk of the municipality where the mobile home was located as required by 9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police officer, or by the treasurer or tax collector of the town in which the mobile home was last listed if known, or by the Commissioner of Taxes if that town is unknown. A mobile home taken into possession under this section shall be in the constructive custody of the official, who shall control the use and movement of the mobile home. In taking possession, the authorized officer may proceed without judicial process only in the event that the taking of possession can be done without breach of the peace. Proceedings for collection of the taxes assessed against and due with respect to the mobile home shall then be conducted in accordance with subchapter 9 of chapter 133 of this title.(e) Taxes assessed against a mobile home shall be considered due for purposes of this section as of the date of removal of the mobile home from the town in which the mobile home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.(f) The treasurer or tax collector of any town from which a mobile home is removed without an endorsed mobile home uniform bill of sale as required by 9 V.S.A. § 2602(b) may notify the Director of Property Valuation and Review of the removal giving a description of the mobile home by serial or other number if known. If the Director is notified of the seizure of a mobile home as provided in subsection (d) of this section, he or she shall immediately notify the treasurer or tax collector of the town, if known, in which the mobile home was last listed on the grand list.(g) Taxes lawfully assessed upon a mobile home shall attach as a lien on the mobile home as provided in section 5061 of this title. (Added 1971, No. 41, § 1, eff. April 7, 1971; amended 1977, No. 105, § 14(a); 1977, No. 141 (Adj. Sess.), § 1, eff. date March 27, 1978; 1983, No. 237 (Adj. Sess.), § 3; 1993, No. 141 (Adj. Sess.), § 15, eff. May 6, 1994; 1997, No. 71 (Adj. Sess.), § 35a, eff. March 11, 1998; 1999, No. 159 (Adj. Sess.), § 22, eff. May 29, 2000; 2001, No. 101 (Adj. Sess.), § 3, eff. May 12, 2002; 2009, No. 140 (Adj. Sess.), § 2, eff. Sept. 1, 2010.)
32 V.S.A. § 5131
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5131. Supervision by Director

§ 5131. Supervision by Director|The Director shall supervise the collection of delinquent taxes by officials of towns and other municipal corporations. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 5132
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5132. Conferences; bulletins; forms

§ 5132. Conferences; bulletins; forms|The Director may examine a tax list in the hands of a collector; shall confer from time to time with collectors and advise them concerning their official duties, and furnish them printed instructions and directions relating thereto; shall issue such bulletins as in his or her judgment will aid in enforcing the law, and shall formulate and furnish the necessary forms for the use of officials required to make returns to him or her. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 5133
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5133. Meetings of tax collectors

§ 5133. Meetings of tax collectors|The Director shall call meetings of collectors of taxes to be held at such places and at such times as he or she shall designate for the purpose of instruction as to the law governing their official duties and concerning the collection of delinquent taxes. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 5134
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5134. Failure to attend meetings; compensation

§ 5134. Failure to attend meetings; compensation|Collectors shall attend all meetings for instruction to which they are summoned in writing by the Director. When a collector is unable to attend, he or she shall notify forthwith the Director stating the cause of such inability and, in his or her discretion, the Director may summon such collector to attend such other meeting as he or she may designate. Collectors attending such meetings shall receive therefor from the treasury of their municipality not less than $10.00 per day and their necessary expenses. (Amended 1959, No. 8, eff. Feb. 26, 1959; 1977, No. 105, § 14(a).)
32 V.S.A. § 5135
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5135. Returns to Director

§ 5135. Returns to Director|Collectors and other officials named in this chapter shall render such assistance, furnish such information and make such returns to the Director in relation to the subject of delinquent taxes and the administration of the law in reference thereto as he or she may require. (Amended 1977, No. 105, § 14(a).)
32 V.S.A. § 5136
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5136. Interest on overdue taxes

§ 5136. Interest on overdue taxes|(a) When a municipality votes under an article in the warning to collect interest on overdue taxes, such taxes, however collected, shall be due and payable not later than December 1, and shall bear interest at the rate of not more than one percent per month, or fraction thereof, for the first three months and thereafter one and one-half percent per month or fraction thereof, from the due date of such tax. Such interest shall be imposed on a fraction of a month as if it were an entire month. A municipality having so voted to collect interest as hereinbefore provided, and the amount thereof, shall thereafter collect such interest each year until the municipality shall vote otherwise at a meeting duly warned for the purpose of voting on such question.(b) Whenever a municipality votes to collect interest on overdue taxes pursuant to this section, interest in like amount shall be paid by the municipality to any person making any overpayment of taxes occurring as a result of a redetermination of the grand list of the taxpayer on appeal provided by chapter 131 of this title. (Amended 1973, No. 86, § 3, eff. for the tax year beginning April 1, 1974, and thereafter; 1981, No. 133 (Adj. Sess.), § 4, eff. April 2, 1982 for tax year beginning April 1, 1982, and thereafter; 1997, No. 50, § 12, eff. June 26, 1997.)
32 V.S.A. § 5137
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5137. Recording delinquent payments

§ 5137. Recording delinquent payments|A collector of taxes for a town or municipality within it shall receipt for every payment made to the collector on account of delinquent taxes. Such receipt shall be written in triplicate in a bound book or other permanent record purchased at the expense of the municipality and shall indicate the date of the payment, the name of the person making the payment, the name of the person against whom was assessed the tax on which the payment is to be applied, the year in which such tax was assessed and if a partial payment on an annual tax bill, whether applied on personal property or real estate taxes. Such collector shall deliver the original receipt forthwith to the person making the payment and one copy thereof within 30 days to the town clerk who shall keep such copy on file. Annually, on or before February 5, the collector shall deliver to the auditors of each municipality for which the collector is acting all such bound volumes in which entries pertaining to such municipality have been made during the year ending January 31 next preceding, and the auditors shall audit the books forthwith and after the completion of audit shall return such books to such collector. (Amended 1977, No. 118 (Adj. Sess.), § 8, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 2003, No. 100 (Adj. Sess.), § 4; 2007, No. 121 (Adj. Sess.), § 31.)
32 V.S.A. § 5138
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5138. Power of collector as to delinquent taxes

§ 5138. Power of collector as to delinquent taxes|Within 10 years from the time of receiving a tax bill, the collector may collect a tax in any place in the State and execute his or her warrant wherever he or she finds the property or person of a delinquent. When a person against whom the collector has a tax is absent from the State when the tax bill is received or removes therefrom within two years thereafter and has no property in the State which can be distrained for taxes, the collector may collect the tax within six years from the time he or she returns to the State or has known property therein liable to distress.
32 V.S.A. § 5139
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5139. Collection of taxes by sheriff

§ 5139. Collection of taxes by sheriff|A collector having an unpaid tax against a person may make an abstract containing the person's name, his or her grand list and the tax against him or her and append it to a copy of his or her warrant certified by him or her and deliver it to any sheriff or constable. Such sheriff or constable may collect the tax as such collector might have done. The powers, liabilities, and fees therein of such sheriff or constable shall be the same as such collector's in the collection of such delinquent tax.
32 V.S.A. § 5140
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5140. Collection from estate of deceased

§ 5140. Collection from estate of deceased|When the property of a deceased person is set in the list to such person's estate without naming the executor or administrator, if the executor or administrator does not pay the taxes assessed on such estate, any personal property of the estate may be taken and sold for the payment of such taxes, with costs, upon the same notice and demand upon such executor or administrator, and in the same manner as provided by law for the collection of taxes. Real estate belonging to such estate shall be holden as provided in section 5061 of this title and may be sold as provided in sections 5252-5255 of this title.
32 V.S.A. § 5141
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5141. Collection from earnings of municipal employees

§ 5141. Collection from earnings of municipal employees|(a) If an employee of a municipality is a delinquent taxpayer thereof, a treasurer or tax collector thereof may, after judicial hearing, collect the delinquent tax by causing to be deducted from the disposable earnings of the employee for any workweek an amount not exceeding:  (1) 20 percent of the disposable earnings for that week; or (2) the amount by which the disposable earnings for that week exceed 30 times the federal minimum hourly wage prescribed by 29 U.S.C. § 206(a)(1) in effect at the time the earnings are payable, whichever amount is less. (b) The deductions may be made from time to time until the taxes, including costs, penalties and interest, if any, are fully paid. This section shall not affect any other means or remedies for the collection of taxes. (Amended 1971, No. 185 (Adj. Sess.), § 223, eff. March 29, 1972.)
32 V.S.A. § 5142
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5142. Delinquent taxes; interest and collection fees

§ 5142. Delinquent taxes; interest and collection fees|(a) The acceptance of full or partial payment of overdue taxes by a town official shall not preclude the town from collecting any unpaid balance of taxes and any interest and collection fees accruing to the town, whether relating to the collected or uncollected portion of taxes.(b) Notwithstanding the provisions of subsection (a) of this section, the treasurer shall accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes tendered after the due date fixed in the notice sent pursuant to section 4792 of this title but before the warrant is issued, provided such payment is accompanied by the collection fee and any interest. Taxes, fees, and interest collected under this subsection shall be turned over to the collector of delinquent taxes when the warrant is issued.(c) Notwithstanding the provisions of subsection (a) of this section, if taxes are not collected by the treasurer and the collector of delinquent taxes and the collector of current taxes are not the same person, the collector of current taxes shall accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes tendered after the due date fixed in the notice sent pursuant to section 4772 of this title but before the list of delinquent taxpayers is delivered to the collector of delinquent taxes, provided such payment is accompanied by the collection fee and any interest. Taxes, fees, and interest collected under this subsection shall be turned over to the collector of delinquent taxes when the list of delinquent taxpayers is delivered. (Added 1985, No. 91; amended 1989, No. 149 (Adj. Sess.), § 4, eff. April 24, 1990; 1997, No. 26, § 4.)
32 V.S.A. § 5162
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5162. List of delinquent taxpayers

§ 5162. List of delinquent taxpayers|Annually, on or before January 15, the collector for a town or a municipality within it, shall make a list of the taxpayers of such municipality whose real and personal property taxes are unpaid as of December 31 next preceding, showing the amounts due and the years in which such taxes were due, certify under oath that such list is correct and deliver the same to the treasurer of such municipality. (Amended 1977, No. 118 (Adj. Sess.), § 9, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.)
32 V.S.A. § 5163
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5163. Certification

§ 5163. Certification|The lists described in section 5162 of this title shall be submitted by the collector of taxes to the auditors of such municipality for verification and if correct shall be so certified by the auditors. The lists described in sections 4646 and 5162 of this title shall be open to public inspection.
32 V.S.A. § 5164
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5164. Penalties

§ 5164. Penalties|A collector of taxes for a town or municipality within it who fails for 10 days to report as required by sections 4646 and 5162 of this title may be fined not more than $100.00.
32 V.S.A. § 5191
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5191. Property subject to distraint

§ 5191. Property subject to distraint|At the expiration of the time for payment of tax as given in the notice required by subsection 4772(a) of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.
32 V.S.A. § 5192
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5192. Distraint by copy

§ 5192. Distraint by copy|Personal estate which may be attached on a writ by leaving a copy in the town clerk's office or by leaving a copy with the clerk or other officer of a corporation, may be distrained for taxes by leaving in such town clerk's office, or with the clerk or other officer of such corporation, a copy of the warrant with the collector's return thereon, giving a description of the property distrained and the character and amount of the tax; if stock in a corporation is sold by a collector to satisfy a tax, the clerk or other officer whose duty it is to make transfers of stock on the books of the corporation shall transfer the stock so sold to the purchaser on the books of the corporation, and give the purchaser a certificate of stock.
32 V.S.A. § 5193
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5193. Sale on distraint

§ 5193. Sale on distraint|When a tax with costs and charges is not paid within four days after distress is made, the collector may sell the property at public auction. At least six days before such sale, he or she shall post notice thereof in a public place in the town where the property was taken. After deducting the tax and his or her charges, he or she shall return the balance realized from the sale to the taxpayer, on demand, with an account of the tax and his or her charges.
32 V.S.A. § 5221
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5221. Commencement of action; disqualifications

§ 5221. Commencement of action; disqualifications|When the treasurer, collector of taxes, or other proper officer has a delinquent tax in his or her hands for collection, he or she may notify the agent or other proper officer whose duty it is to prosecute and defend suits wherein such municipality is interested, of the amount of such tax and of all fees accrued thereon, who, in his or her discretion, may institute suit therefor under the provisions of sections 5222-5226 and 5291 of this title, and a tax collector may institute suits as tax collector in his or her own name and join in one action to recover all taxes in his or her hands for collection against one taxpayer. A constable or sheriff shall not be disqualified to serve and return mesne, final or other process in such suit, by reason of being a taxpayer in such municipality, by reason of being collector of taxes therein, or by reason of any act done or fees in his or her behalf accrued on account of such unpaid taxes.
32 V.S.A. § 5222
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5222. Taxes collectible by action

§ 5222. Taxes collectible by action|Taxes imposed or assessed under the provisions of this chapter and of chapters 127 and 129 of this title and all fees accruing or accrued against the taxpayer on account of delinquency may be recovered with costs in an action brought in the name of the town or municipality within it to which such taxes are due.
32 V.S.A. § 5223
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5223. Recognizance requirement

§ 5223. Recognizance requirement|A town or municipality within it shall not be required to furnish recognizance or other security for costs in any proceeding instituted under the provisions of sections 5222-5224 of this title; but, unless otherwise provided, upon final judgment, the Court may make such order relating to the payment of costs by the plaintiff for defendant as it shall deem just and reasonable.
32 V.S.A. § 5224
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5224. Trustee process

§ 5224. Trustee process|(a) A person or corporation may be summoned as trustee of the defendant and the goods, effects, and credits of such defendant in the hands of such trustee at the time of service of the writ thereon or that shall thereafter come into the hands or possession thereof before disclosure, shall thereby be attached and held to respond to final judgment in such cause, notwithstanding the tax or taxes whereon action is so brought are less than the sum of $10.00. A person or corporation so summoned as trustee may be adjudged liable as such notwithstanding the value of the goods, effects, or credits in the hands or possession thereof belonging to such defendant is less than $10.00.(b) In suits for the collection of taxes by trustee process, when the defendant contests the validity of the tax and does not prevail, judgment shall be rendered against him or her for all taxable costs and execution issue accordingly, notwithstanding such costs are greater than the amount of the judgment against the trustee.
32 V.S.A. § 5226
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5226. Presumption of lawful assessment

§ 5226. Presumption of lawful assessment|Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face which has been theretofore placed for collection in the hands of the treasurer, collector of taxes, or other officer designated by law to collect the same, in a town or municipality within it so bringing suit, shall be prima facie evidence that the taxes therein standing against the name of the defendant were lawfully assessed against him or her.
32 V.S.A. § 5227
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5227. Judge not disqualified

§ 5227. Judge not disqualified|A judge shall not be disqualified to try an action for the collection of taxes by reason of being a taxpayer in the municipality where the tax is voted. (Amended 1973, No. 249 (Adj. Sess.), § 102, eff. April 9, 1974.)
32 V.S.A. § 5251
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 133 - Assessment and Collection of Taxes|§ 5251. Definitions

§ 5251. Definitions|As used in sections 5251-5258 and 5292-5295 of this title:  (1) The assessment of a tax shall be defined to mean all acts required by law to be done in respect to such tax by the officials of the town designated by law for that purpose, from the time of the making of a warning for an annual town meeting, up to and including the time that a tax bill is placed in the hands of the town treasurer for collection, in cases where the town votes to collect by its treasurer, or when the town does not so vote, up to and including the time that a tax bill with a warrant annexed thereto for collection has been placed in the hands of the town tax collector for collection. (2) The collection of a tax shall be defined to mean all acts required by law to be done or permitted by law to be done in respect to such tax, by either the town treasurer or the town tax collector, from the time specified in the preceding section as marking the end of the assessment of the tax, up to and including the last act required or permitted by law to be done by the town tax collector in the enforcement of the collection of the tax.