reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4405. Oath

§ 4405. Oath
The members of the board of civil authority shall each take, subscribe, and file in the town clerk’s office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as subscribed shall be recorded in such clerk’s office:
“I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and listers submitted for my decision. So help me God.” (or, “under the pains and penalties of perjury.”)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4407. Appeal from proceedings to correct abstracts

§ 4407. Appeal from proceedings to correct abstracts
Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of sections 4112-4116 and 4222-4224 of this title may appeal therefrom and shall file his or her objections in writing with the town or city clerk, who shall call a meeting of the board of civil authority at a time and place to be determined by the clerk, but such time shall not be later than 14 days after the last date allowed for notice of appeal. Notices in writing of such appeal and of the time and place of such hearing shall be delivered in person or mailed, postage prepaid, to the appellant and one or more of the listers. (Amended 1983, No. 85, § 11; 1991, No. 129 (Adj. Sess.), § 1; 1993, No. 49, § 7, eff. May 28, 1993.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4408. Hearing by board

§ 4408. Hearing by board
(a) On the date so fixed by the town clerk and from day to day thereafter, the board of civil authority shall hear such appellants as appear in person or by agents or attorneys until all such objections have been heard and considered. All objections filed in writing with the board of civil authority at or prior to the time fixed for hearing appeals shall be determined by the board, notwithstanding that the person filing the objections fails to appear in person or by agent or attorney.
(b), (c) [Repealed.] (Amended 1971, No. 73, § 9, eff. April 16, 1971; 2009, No. 1 (Sp. Sess.), § H.22; 2011, No. 4, § 1, eff. Feb. 23, 2011; 2011, No. 155 (Adj. Sess.), § 20.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4409. Certification of changes

§ 4409. Certification of changes
The board of civil authority may increase, reduce, or sustain an appraisal made by listers. The action taken in such appeal proceedings shall be certified in writing by the board of civil authority to the town clerk, who shall record the same in such abstract and make proper notations therein opposite the name of each taxpayer whose appeal is thus determined and shall forthwith notify the appellant in writing of the action of such board, sent by certified mail. (Amended 1971, No. 73, § 10, eff. April 16, 1971; 1973, No. 104, § 3, eff. April 25, 1973.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4410. When no appeal taken

§ 4410. When no appeal taken
When all section 4407 appeals so taken have been determined as aforesaid, the listers shall amend or correct the grand list to conform to such abstracts, shall complete the grand list in the town clerk’s office, shall subscribe and append thereto the oath prescribed in section 4151 of this title, and shall affix thereto a certificate setting forth their doings in respect thereof and the date whereon such grand list was so amended.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4411. Modifying grand list to conform with results of an appeal

§ 4411. Modifying grand list to conform with results of an appeal
If, at the time when the listers are required to complete the grand list and to lodge the same with the town clerk by section 4151 of this title, an appeal from the listers is pending and undetermined, such appeal shall be determined as soon as may be thereafter, and the board deciding such appeal shall file with the town clerk a certificate setting forth its decision in the premises, and he or she shall record the same in the grand list book, and thereupon the grand list shall be modified or amended to conform thereto.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4452. Valuations

§ 4452. Valuations
(a) On or before May 1 of each year, the Division of Property Valuation and Review of the Department of Taxes shall furnish the listers in each town or city with the valuation of all taxable property of any public utility situated therein as reported by such utility to the Division.
(b) Each public utility shall furnish to the Division not later than March 31 in each year a sworn inventory of all its taxable property in such form as will show the valuation of its property in each town, city, or other municipality.
(c) The Division shall prescribe the form of such report and the officer or officers who shall make oath thereto.
(d) The valuations so furnished shall be considered along with any other information as may reasonably be required by such listers in determining and fixing the valuations of such property for the purposes of local taxation. (Added 1975, No. 184 (Adj. Sess.); amended 1983, No. 152 (Adj. Sess.); 1999, No. 49, § 29, eff. June 2, 1999.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4463. Objections to appeal

§ 4463. Objections to appeal
When a taxpayer, an agent designated by the legislative body of the town, or selectboard claims that an appeal to the Director is in any manner defective or was not lawfully taken, on or before 14 days after mailing of the notice of appeal by the clerk under Rule 74(b) of the Vermont Rules of Civil Procedure, the taxpayer, agent, or selectboard shall file objections in writing with the Director and furnish the appellant or appellant’s attorney with a copy of the objections. When the taxpayer, agent, or selectboard so requests, the Director shall thereupon fix a time and place for hearing the objections and shall notify all parties thereof, by mail or otherwise. Upon hearing or otherwise, the Director shall pass upon the objections and make such order in relation thereto as is required by law. The order shall be recorded or attached in the town clerk’s office in the book wherein the appeal is recorded. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 219, eff. March 29, 1972; 1977, No. 105, § 14(a); 1999, No. 49, § 47, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 38, eff. March 1, 2004; 2017, No. 11, § 59; 2019, No. 84 (Adj. Sess.), § 5.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4464. Withdrawal of appeal

§ 4464. Withdrawal of appeal
On application to the Director, an appellant may request leave to withdraw his or her appeal at any time before it is heard. When an appeal is withdrawn, the Director shall so certify to the clerk of the town from the action of whose listers or board of civil authority the appeal was taken, and the clerk shall record the certificate of withdrawal of the appeal. The appraisal from which the appeal was taken shall then become a part of the appraisal or grand list of the taxpayer. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 220, eff. March 29, 1972; 1977, No. 105, § 14(a).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4465. Appointment of property valuation hearing officer; oath; pay

§ 4465. Appointment of property valuation hearing officer; oath; pay
When an appeal to the Director is not withdrawn or forwarded by the Director to Superior Court pursuant to subsection 4461(a) of this title, the Director shall refer the appeal in writing to a person not employed by the Director, appointed by the Director as hearing officer. The Director shall have the right to remove a hearing officer for inefficiency, malfeasance in office, or other cause. In like manner, the Director shall appoint a hearing officer to fill any vacancy created by resignation, removal, or other cause. Before entering into their duties, persons appointed as hearing officers shall take and subscribe the oath of the office prescribed in the Constitution, which oath shall be filed with the Director. The Director shall pay each hearing officer a sum not to exceed $150.00 per diem for each day wherein hearings are held, together with reasonable expenses as the Director may determine. A hearing officer may subpoena witnesses, records, and documents in the manner provided by law for serving subpoenas in civil actions and may administer oaths to witnesses. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1977, No. 105, § 14(a); 1995, No. 178 (Adj. Sess.), § 293; 1997, No. 59, § 13, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 279; 2013, No. 73, § 32; 2015, No. 134 (Adj. Sess.), § 7, eff. May 25, 2016; 2019, No. 175 (Adj. Sess.), § 6, eff. Oct. 8, 2020; 2021, No. 163 (Adj. Sess.), § 6, eff. June 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4466. Conduct of appeal before hearing officer

§ 4466. Conduct of appeal before hearing officer
Unless expressly waived by all parties to the appeal, the provisions of 3 V.S.A. chapter 25 shall govern all proceedings before a hearing officer except where inconsistent with this subchapter. A hearing officer shall promptly notify in writing the clerk of the town and all other parties to the appeal of the place within the town wherein the appeal is taken, of the place within such town and the time at which the parties shall be heard, such notice to be delivered in person or by mail, postage prepaid. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1995, No. 178 (Adj. Sess.), § 294; 2013, No. 73, § 33.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4467. Determination of appeal

§ 4467. Determination of appeal
(a) Upon appeal to the Director or the court, the hearing officer or court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead and a housesite value if a homestead has been declared with respect to the property for the year in which the appeal is taken. The hearing officer or court shall take into account the requirements of law as to valuation, and the provisions of Chapter I, Article 9 of the Constitution of Vermont and the 14th Amendment to the Constitution of the United States.
(b) If the hearing officer or court finds that the listed value of the property subject to appeal does not correspond to the listed value of comparable properties within the town, the hearing officer or court shall set the property in the list at a corresponding value. The findings and determinations of the hearing officer shall be made in writing and shall be available to the appellant.
(c)(1) If the appeal is taken to the Director, the hearing officer may inspect the property prior to making a determination, unless one of the parties requests an inspection, in which case the hearing officer shall inspect the property prior to making a determination. Within 10 days of the appeal being filed with the Director, the Director shall notify the property owner in writing of the Director’s option to request an inspection under this section.
(2) During a declared state of emergency under 20 V.S.A. chapter 1, a hearing officer shall not be required to physically inspect any property that is the subject of an appeal. If the appellant requests in writing that the property be inspected for purposes of the appeal, the hearing officer shall conduct the inspection through electronic means. If the appellant does not facilitate the inspection through electronic means, then the appeal shall be deemed withdrawn.
(3) As used in this subsection, “electronic means” means the transmittal of video or photographic evidence by the appellant at the direction of the hearing officer conducting the inspection. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1973, No. 104, § 4, eff. April 25, 1973, operative only with respect to appeals brought after that date; 1983, No. 215 (Adj. Sess.), § 1, eff. May 10, 1984; 1995, No. 178 (Adj. Sess.), § 295; 1999, No. 49, § 16, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 12, eff. Feb. 17, 2004; 2013, No. 73, § 34; 2015, No. 134 (Adj. Sess.), § 8, eff. May 25, 2016; 2021, No. 157 (Adj. Sess.), § 10, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4468. Transmission and record of determination

§ 4468. Transmission and record of determination
The Director or clerk of the court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record the same in the book in which the appeal was recorded under section 4461 of this title. The appraisal so fixed by the Director or court shall become the basis for the grand list of the taxpayer for the year in which the appeal is taken and, if the appraisal relates to real property, for the two next ensuing years, except that if the real property is enrolled in use value appraisal under chapter 124 of this title, the value of enrolled land, prior to its being equalized, shall be the per acre value set annually by the Current Use Advisory Board multiplied by the number of acres enrolled. The appraisal, however, may be changed in the ensuing two years if the taxpayer’s property is materially altered, changed, damaged, or if the municipality, city, or town in which it is located has undergone a complete revaluation of all taxable real estate. (Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 221, eff. March 29, 1972; 1973, No. 86, § 2, eff. for the tax year beginning April 1, 1974, and thereafter; 1973, No. 106, § 12, eff. 30 days from April 25, 1973; 1977, No. 105, § 14(a); 1999, No. 49, § 48, eff. June 2, 1999; 2001, No. 63, § 279a, eff. June 16, 2001.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 131 - Appeals › § 4469. Tax credit upon successful appeal

§ 4469. Tax credit upon successful appeal
Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid the tax due upon the original appraisal that he or she appealed, the taxpayer shall be entitled to a credit against the tax for the next ensuing tax year, and for succeeding years if required to use up the amount of the credit, for the amount of tax paid in excess of that due upon the reduced appraisal. (Added 1975, No. 158 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4602. List upon which taxes are assessed

§ 4602. List upon which taxes are assessed
Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, State and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and before March 1 following, and fire district taxes assessed or voted on or after January 1 in any year and before January 1 following, shall be assessed on the grand list returned to the town clerk’s office in May of such year. In case of incorporated villages that have their annual meetings before March 1, taxes so voted at such annual meetings, subject to such provisions, shall be assessed on the grand list returned to the town clerk’s office in May of the year when such taxes are voted.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4603. Taxes assessed on defective list

§ 4603. Taxes assessed on defective list
All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand list and not paid as aforesaid shall be assessed on such grand list so amended and corrected.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4604. Assessment on corrected or amended list

§ 4604. Assessment on corrected or amended list
Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill, and the warrant in such original tax bill shall be sufficient authority therefor.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4605. Assessment when appraisal on other than April 1

§ 4605. Assessment when appraisal on other than April 1
(a) If no appeal is taken within the time allowed in section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the treasurer shall forthwith assess the tax on the amended list described in section 4047 of this title and mail to the taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. The same shall be payable to the tax collector not less than five nor more than 15 days after such assessment. Unless otherwise provided, collection of such taxes shall be in accordance with the provisions of this chapter.
(b) Taxes voted and not assessed shall be assessed on such amended list. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill, and the warrant in such original tax bill shall be sufficient authority therefor.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4607. Effect of irregularities

§ 4607. Effect of irregularities
The assessment of a tax upon a list made up in part of property not taxable to the person assessed, or of real estate carried from an irregular or void appraisal into an annual grand list, or of property erroneously set in the list, shall not invalidate the whole tax but only such part thereof as is assessed upon the invalid part of the list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4608. Resident ownership ratio

§ 4608. Resident ownership ratio
(a) The board of listers of each town or city shall report annually to the Director:
(1) the value as appears in the grand list of all taxable real property in the town or city; and
(2) the value as appears in the grand list of all such taxable property in the town or city, classified according to the use of the property and, within each use category, further classified as owned by one of the following:
(A) resident of the town or city;
(B) resident of the State but not of the town or city;
(C) individual domiciled outside the State; or
(D) corporation, partnership, or other entity.
(b) The reports shall be made on forms provided by the Director, and annually on October 1 or as soon thereafter as may be practical, the Director shall on the basis of available data compute the percentage at fair market value of all taxable property in the State and in each town or city, and the percentage of each use category of taxable property in the State and in each town or city, that is owned by residents of the town or city, other residents of the State, individuals domiciled outside the State, and corporations, partnerships, and other entities.
(c) All such reports and computations shall be classified as public information, except that the Director is authorized and directed to make reasonable charges for any documentation of such information to persons requesting the same, other than agencies of government, State or local.
(d) The Director shall consult with local listers and establish the date or dates, in any or all cases, when such reports shall be made to him or her by local officials in each year, having regard to resources of manpower and personnel available to him or her and to local officials, and he or she shall have power to alter or extend such due dates if such is reasonably necessary.
(e) “Resident” means those individuals who, to the best knowledge of the listers, are legal residents of the town, city, or State, as the case may be, on April 1. (Added 1975, No. 92, § 1, eff. April 30, 1975; amended 1977, No. 105, § 14(a), eff. July 1, 1977; 1991, No. 3, § 1, eff. March 6, 1991; 1991, No. 186 (Adj. Sess.), § 36, eff. May 7, 1992.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4609. Military personnel penalty and interest exemption

§ 4609. Military personnel penalty and interest exemption
(a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely payment of taxes upon the principal residences of military personnel, individuals who have been called to full-time active duty by the President of the United States as the result of a military conflict in an area designated a combat zone by the President of the United States, for the time such member is on active duty and for 180 days thereafter.
(b) Persons exempted under subsection (a) of this section shall provide a copy of their military orders or other appropriate documentation to the municipal clerk in order to secure such benefits. (Added 1991, No. 110, § 3, eff. June 28, 1991.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4642. Indemnification

§ 4642. Indemnification
A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage that he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality in the tax bill, warrant, or other precept furnished him or her for the collection of such tax. Such damage may be recovered by him or her of such town, village, or municipality.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4643. Vacation of office upon failure to post additional bond

§ 4643. Vacation of office upon failure to post additional bond
When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the municipality to which such bond was given, they may require in writing an additional bond in such sum and with such sureties as they deem necessary. If the collector or the treasurer does not give such additional bond within 10 days after such notice, his or her office shall be vacant.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4644. Collector’s duty on vacancy

§ 4644. Collector’s duty on vacancy
On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list of the names of all persons included in such tax bills against whom there are unpaid taxes and the amount due from each. When such collector willfully fails to comply with any of the provisions of this section, he or she shall be imprisoned not more than five years or fined not more than $1,000.00, or both. (Amended 1971, No. 199 (Adj. Sess.), § 17.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4645. Successor’s powers

§ 4645. Successor’s powers
The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under section 4644 of this title and complete the collection as though the same had been originally committed to him or her.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4646. Duty to pay over collections

§ 4646. Duty to pay over collections
The collector of a town or of a municipality within it, whether or not such municipality has voted to collect its taxes by its treasurer, at the end of every two months and also when demanded in writing by the selectboard or other proper officers of such municipality, shall pay all taxes collected during such two months or since such last preceding payment into the treasury of such municipality. Such collector shall file with the treasurer thereof a list of the taxpayers from whom such taxes have been collected, showing the amounts collected and the years in which such taxes were due.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4647. Collector to direct application

§ 4647. Collector to direct application
When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4671. Delivery of tax bill to successor

§ 4671. Delivery of tax bill to successor
At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the monies collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes, who shall receive the same and give his or her receipt therefor.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4672. Liability of collector upon removal

§ 4672. Liability of collector upon removal
A collector so removing, or the executor, administrator, or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality and shall not have authority to collect such unpaid taxes.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4673. Successor’s powers

§ 4673. Successor’s powers
If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4674. Disability of collector

§ 4674. Disability of collector
When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed. (Amended 1963, No. 24.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4675. Death of delinquent collector

§ 4675. Death of delinquent collector
When a collector who is delinquent in the collection and payment of State taxes dies, the State Treasurer may give notice to one of the selectboard of the amount of such taxes in arrears and request payment thereof. If such taxes are not paid within 30 days thereafter, such Treasurer may issue an extent against the goods and chattels of the inhabitants of such town, and the same shall be collected as hereinafter provided in this chapter in case of an extent against the inhabitants of a town.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4691. Collector’s liability generally

§ 4691. Collector’s liability generally
A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the Director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him or her, shall cite him or her to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him or her for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same. (Amended 1977, No. 105, § 14(a).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4692. Extent against delinquent collector

§ 4692. Extent against delinquent collector
When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant to his or her warrant, unless such collector appeals from his or her decision, he or she shall issue an extent, directed as writs of attachment are directed, commanding the officer serving such extent to collect such arrearages and costs of the goods, chattels, or estate of such collector.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4693. Appeal—Procedure

§ 4693. Appeal—Procedure
The collector or the person citing him or her before such justice may appeal from the judgment of the justice to the Superior Court if the appeal is claimed within two hours after the rendition of such judgment. The party appealing shall give security by way of recognizance to the opposite party at the time of taking such appeal that the appellant will prosecute his or her appeal to effect and pay the costs of prosecution. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4694. Bond by collector

§ 4694. Bond by collector
When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are payable, with sureties to be approved by such clerk, in a sum double the amount of arrearages of taxes as adjudged by such justice, conditioned for the payment of such sum of arrearages of taxes and costs as such Superior Court may finally adjudge to be paid by such collector. When such collector fails to give and file such bond, the justice shall issue an extent as though an appeal had not been taken. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4695. Superior Court’s jurisdiction

§ 4695. Superior Court’s jurisdiction
The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4696. Distraint of collector’s property

§ 4696. Distraint of collector’s property
When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4697. Distraint by copy

§ 4697. Distraint by copy
When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes distrains any class of property that may by law be attached on mesne process by lodging a copy in the town clerk’s office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk’s office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk’s office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4698. Excess realized on extent

§ 4698. Excess realized on extent
When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of the just balance due such municipality from such collector.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4699. Discharge of imprisoned collector

§ 4699. Discharge of imprisoned collector
When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be discharged from such imprisonment by the order of a Superior judge upon proof of the foregoing facts, on notice to the treasurer of such municipality.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4702. Collection enjoined, time not reckoned

§ 4702. Collection enjoined, time not reckoned
When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4731. Collection of State and county taxes

§ 4731. Collection of State and county taxes
When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the selectboard who, within the time required by the warrant, shall draw an order on the town treasurer for the amount of such tax, and such treasurer shall forthwith pay the State or county treasurer, as the case may be, the amount of such order.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4735. Extent against town

§ 4735. Extent against town
When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring him or her to levy such tax or the amount remaining due on the goods and chattels of the inhabitants of the town from which such tax is unpaid, and such sheriff shall levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4737. Extent against sheriff

§ 4737. Extent against sheriff
When a sheriff does not execute or return an extent nor account to the Treasurer for the sum due thereon within 60 days from the time he or she receives it, the Treasurer shall issue his or her extent against such sheriff directed to the high bailiff of the county where such sheriff resides and the high bailiff shall levy and collect the same of the goods, chattels, or estate of the sheriff as collectors serve their warrants, giving 14 days’ notice of the sale of such goods and chattels. If real estate is taken, he or she shall advertise and sell it in the same manner, and the same time for redemption shall be allowed, as in case of the sale of lands by collectors for the payment of taxes. The high bailiff shall commit such sheriff to jail for want of sufficient goods, chattels, or estate.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4739. Tax to satisfy extent

§ 4739. Tax to satisfy extent
When a collector is delinquent and an extent is issued against the town, the selectboard shall immediately make a tax bill sufficient to pay the sum due with the costs and deliver the same to another collector of the town to collect. If there is no such collector, the selectboard shall deliver the same to such person as they appoint. Such collector or person so appointed shall have the same power and be accountable in the same manner as collectors of town taxes.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4771. Warrant for collection of taxes

§ 4771. Warrant for collection of taxes
A District judge may issue a warrant for the collection of taxes other than State and county taxes, although he or she is liable to pay a part of such tax. Collectors shall have the same powers in the collection of such taxes as town collectors have in the collection of State taxes. (Amended 1973, No. 249 (Adj. Sess.), § 99, eff. April 9, 1974.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4772. Notice to taxpayers

§ 4772. Notice to taxpayers
The tax collector shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer. (Amended 1993, No. 68, § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4773. Date and method of payment; discount

§ 4773. Date and method of payment; discount
(a) A municipality that has not previously voted to establish the time and method of tax payment for the municipality may by majority vote of its members present and voting at a regular or special town meeting fix a date or dates, time of acceptance, and method of delivery, including acceptance of postmarked mail, for the payment of the tax and may direct its collector or treasurer, as receiver of taxes, to deduct a percent, to be fixed by such vote, not to exceed four percent from the tax of a person who pays his or her taxes on or before such date or dates.
(b) A municipality that does not vote to fix a date, time, or method of delivery for the payment of a tax shall accept payment of a tax delivered or postmarked before midnight on the day established in the notice required by section 4772 of this title. (Amended 2003, No. 100 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4774. Discount allowed

§ 4774. Discount allowed
(a) When a municipality votes that its taxes be paid to its treasurer or collector on or before a date or dates fixed, with a discount according to law, then the treasurer or collector may receive taxes in advance at any time after the municipality has so voted. Such treasurer or collector may allow a discount upon taxes paid in advance of the date or dates fixed at the rate fixed by such vote.
(b)(1) The treasurer or collector shall deposit to the General Fund any tax overpayment by a taxpayer who has paid by mail or electronic fund transfer, provided that:
(A) the payment made was equal to the taxes due without regard to the discount under section 4773 of this title; and
(B) the overpayment amount is $10.00 or less.
(2) If the taxpayer requests refund of such an overpayment within one year of payment, the treasurer or collector shall refund it. (Amended 1987, No. 13; 2007, No. 121 (Adj. Sess.), § 30.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4791. Tax bills delivered to treasurer

§ 4791. Tax bills delivered to treasurer
When a town or municipality within it votes to collect its taxes by its treasurer, the proper officers, unless otherwise voted, shall make and deliver all tax bills to the treasurer of the municipality so voting, and such treasurer shall keep separate accounts of all monies received as highway or school taxes and pay out the same upon orders of the proper officers.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4792. Notice to taxpayers

§ 4792. Notice to taxpayers
The treasurer shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer. (Amended 1987, No. 53, eff. May 15, 1987; 1993, No. 68, § 3.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4793. Warrant against delinquents

§ 4793. Warrant against delinquents
(a) Within 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes, the treasurer shall issue a warrant against the delinquent taxpayers for the amount of taxes remaining unpaid. Such warrants shall remain in full force until all the taxes thereon have been fully paid or otherwise discharged. The treasurer shall deliver such warrant, together with a rate bill of such delinquent taxes, to the collector of the town or municipality within it, who shall proceed forthwith to collect such taxes.
(b) Notwithstanding the provisions of subsection (a) of this section, a municipality may elect, at a special or annual meeting called for that purpose, to have the treasurer issue a warrant within less than 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes. A vote under this subsection shall specify the number of days within which the treasurer shall issue the warrant. A vote to shorten the period of time for issuance of a warrant shall remain in effect until rescinded or amended by the voters. For purposes of computing time under this section, “days” means calendar days. (Amended 1997, No. 26, § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4794. Omissions

§ 4794. Omissions
When the names of one or more delinquent taxpayers and the amount of delinquent taxes due therefrom, or either, are omitted from a tax warrant issued under the provisions of section 4793 of this title, the treasurer so issuing such warrant, from time to time, may issue one or more additional warrants for the collection of such taxes, provided the same are issued within one year from the date whereon such taxes became delinquent. Warrants so issued and collectors receiving the same shall be subject to the provisions of section 4793 of this title.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4796. Absconding taxpayers

§ 4796. Absconding taxpayers
When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the State, the treasurer may thereupon issue a warrant against such taxpayer for the amount of his or her tax, although such 30 days, as provided in section 4792 of this title, have not expired, and the collector shall execute the warrant. The collector shall be entitled to the same fees for collecting the taxes upon such warrants as he or she is allowed by law in the case of distraint of property in the collection of taxes, and such sum shall be taxed against the delinquent taxpayer. (Amended 1993, No. 68, § 4.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4797. Taxes based on an amended or corrected grand list

§ 4797. Taxes based on an amended or corrected grand list
The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore assessed but not paid. Such unpaid taxes shall become due and payable within the time prescribed by statute provided that time has not theretofore elapsed, otherwise within 30 days from the date of such last named tax bill.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4798. Warrants

§ 4798. Warrants
Warrants against one or more persons for the collection of the aforesaid unpaid taxes may be from time to time issued as other tax warrants are issued. Nothing in sections 4262-4264, 4603, and 4797 of this title shall be so construed as to require that all taxes so assessed and unpaid on such amended or corrected grand list shall be contained in one warrant.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4799. Hiring tax collector

§ 4799. Hiring tax collector
When a town is without a tax collector, the selectboard may hire any qualified person to act as tax collector for the town. The person hired need not be a resident of the town and shall have the same power and be subject to the same duties and penalties as a duly elected collector of taxes for the town. (Added 1977, No. 30.)