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2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4821. Procedure

§ 4821. Procedure
When jurisdiction over property, real or personal, for purposes of taxation is claimed by more than one municipality or is claimed by a municipality in this State and a municipality in another state, a person or corporation whose property is subject to such conflicting claims may pay the tax thereon to any municipality in this State claiming jurisdiction, under protest, or with notice of the other claim of jurisdiction. When it shall be finally determined by any court of last resort having jurisdiction that such property, real or personal, was improperly or unlawfully taxed by the municipality to which such tax had been paid, or if any compromise or adjustment is made that shall place the property in question in a jurisdiction other than that in which it is so taxed, the person or corporation paying the same under protest, or with notice as herein provided, may recover the same from the municipality to which the same was so paid in a civil action under this section.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4822. Limitation on action to recover tax paid under protest

§ 4822. Limitation on action to recover tax paid under protest
A cause of action for the recovery of money under the provisions of section 4821 of this title shall be deemed to have accrued at the time final judgment is rendered or compromise or adjustment completed, determining the question of jurisdiction of the property in question for purposes of taxation.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4841. Collection delegated

§ 4841. Collection delegated
A collector having an unpaid tax against a person who has removed from or resides outside the town in which such collector resides may make an abstract containing the person’s name, his or her grand list, and the tax against him or her, and append thereto a copy of his or her warrant certified by him or her, and deliver it to the collector of any town in which such person is or resides. Such collector may collect the tax as the original collector might have done; and his or her powers, liabilities, and fees therein shall be the same as if the tax and warrant had been originally committed to him or her. Such collector shall be paid only for actual travel. If he or she arrests such person, he or she shall commit him or her to the jail of the county in which the collector making the arrest resides.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4842. Notice to taxpayer

§ 4842. Notice to taxpayer
When a collector has a tax for collection against a person residing outside the town in which the collector resides, he or she may notify such person thereof by a letter containing a statement of the amount of such tax and of the time and place when and where the collector will receive payment thereof. The time appointed for payment shall not be less than 20 nor more than 40 days from the time when the letter is deposited in the post office.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4843. Collection fees

§ 4843. Collection fees
When the person so notified fails to pay such tax pursuant to notice, the collector may collect the same of such person and shall be entitled to $0.10 per mile for necessary travel to be collected with such tax and computed as in the service of process by sheriffs.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4872. Installment dates; discounts

§ 4872. Installment dates; discounts
In a town so voting to collect taxes on real and personal property in installments, all such taxes assessed on the grand list shall be due and payable in such installments as the town may vote, not to exceed four in number, payable to the town treasurer or collector. A taxpayer who pays each installment in full on or before the due date thereof shall be entitled to such rate of discount as the town may vote for the payment of each installment. No discount on any installment shall be allowed unless such installment shall be paid on or before the due date thereof. A taxpayer may anticipate subsequent installments and pay the same and shall be entitled to the proper rate of discount applicable at the time of payment. However, in towns where the annual settlement with the auditors is had on January 1, the fourth installment payment shall be due on December 31 preceding. (Amended 1959, No. 22, eff. March 6, 1959; 1973, No. 203 (Adj. Sess.), eff. April 3, 1974; 1993, No. 68, § 6.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4873. Interest on installments

§ 4873. Interest on installments
All taxes payable in installments may bear interest if the town so votes at a rate not to exceed one percent per month or fraction thereof for the first three months and thereafter one and one-half percent per month or fraction thereof, either from the due date of the last installment or from the due date of each installment. When a town so votes, such vote shall remain in effect until such time as the town rescinds the same by a majority vote of the legal voters present and voting at an annual or special meeting duly warned for such purpose. (Amended 1963, No. 49, eff. April 19, 1963; 1973, No. 162 (Adj. Sess.), § 1, eff. March 20, 1974 for tax year beginning April 1, 1974; 1981, No. 133 (Adj. Sess.), § 3, eff. April 2, 1982 for the tax year beginning April 1, 1982, and thereafter.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4874. Delivery to collector of list of delinquents

§ 4874. Delivery to collector of list of delinquents
Within 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the name of each delinquent. After giving 10 days’ notice in writing of the time and place of payment to each delinquent of the amount of the unpaid taxes and the legal fees thereon, the collector may immediately proceed to collect the same by proper process. (Amended 1983, No. 131 (Adj. Sess.), § 1; 1997, No. 26, § 3.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4875. Absconding taxpayers

§ 4875. Absconding taxpayers
When the town treasurer or collector is informed and believes that a taxpayer whose taxes are unpaid is about to abscond or remove from the town, he or she shall at once institute in the name of the town a civil action to collect the same under sections 5222-5224 of this title, or the town treasurer may proceed under a warrant issued by him or her as provided by section 4796 of this title.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4876. Manner of collection

§ 4876. Manner of collection
When a town has voted to collect its taxes under the provisions of sections 4872-4875 of this title, such taxes, including State and county taxes based on the grand list, shall be collected thereunder. (Amended 1977, No. 118 (Adj. Sess.), § 3, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4911. Forms of writs

§ 4911. Forms of writs
The forms of writs contained in this article, in the several courts of this State and other proceedings, shall, as near as circumstances will admit, be adopted and used, and shall be sufficient in law, but alterations may be made and allowed by the courts when necessary to adapt them to changes in the law.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4912. Warrant to be issued by a district judge for the collection of town and other taxes

§ 4912. Warrant to be issued by a district judge for the collection of town and other taxes
_______ County, ss. } ______ , in the county of
_____ , (or to the collector of ______ school district, or other taxes,) (as the case may be)
_________ , District Judge.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4961. Assessment of tax

§ 4961. Assessment of tax
(a) A State tax determined pursuant to this section is hereby annually assessed upon the grand list of the gore in Chittenden County and upon the grand list of the Town of Glastenbury in the County of Bennington and of the unorganized Town of Somerset in the County of Windham.
(b) Annually, on or before August 1, the Supervisor of Buel’s Gore shall call a meeting of the residents of the Gore for the purpose of presenting the proposed budget and tax rate for the Gore for the ensuing year and inviting discussion thereon. Notice of the meeting shall be sent by first-class mail to all residents of the Gore at least 14 days before the meeting. The meeting shall be held at a place within the Gore or within a town that adjoins the Gore. Included with the notice shall be an itemized proposed budget that shall, in the judgment of the Supervisor, cover the education, road maintenance, and general government costs within the Gore. Also included with the notice shall be proposed tax rates consistent with the budget. Annually, on or before September 10, the Supervisor shall adopt a budget and tax rate and notify the residents and appraisers for the Gore.
(c) Annually, on or before August 1, the Supervisors of Glastenbury and Somerset shall each present the proposed budget and tax rate for the town for the ensuing year. Upon a finding by the Commissioner of Taxes before September 10 that the budget and tax rate are reasonable and show no obvious irregularities, the Commissioner shall approve the budget and tax rate, and the Supervisor shall then adopt the budget and tax rate and notify the residents of the town. If the Commissioner does not approve the budget and tax rate by September 10, the budget shall remain the same as the budget for the prior year, and the Supervisor shall so notify the residents of the town. (Amended 1977, No. 118 (Adj. Sess.), § 4, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1987, No. 58, § 1, eff. May 16, 1987; 1995, No. 63, § 48f; 1997, No. 60, § 57; 1999, No. 49, § 17, eff. June 2, 1999; 2003, No. 1, § 1, eff. Feb. 21, 2003; 2009, No. 50, § 91; 2011, No. 45, § 10, eff. May 24, 2011.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4962. Tax bills delivered to the Director of Taxes; contents

§ 4962. Tax bills delivered to the Director of Taxes; contents
Annually, on or before July 15, the appraisers for unorganized towns and gores shall make out and deliver to the Director tax bills for the State tax so assessed upon the taxable property in such unorganized places, respectively, based upon the lists annually completed by June 15 next prior thereto. Such tax bills shall contain the name of each person taxed, with his or her residence, if known, and the amount of his or her tax. If a corporation is so taxed, such tax bill shall state its principal place of business. The Director shall issue a receipt for such tax bills. (Amended 1997, No. 50, § 11, eff. June 26, 1997.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4963. Warrants for collection of tax

§ 4963. Warrants for collection of tax
Annually, on or before August 1, the Director shall transmit to the supervisors for unorganized towns and gores warrants for the collection of the tax hereinbefore provided for, in their respective places, together with the tax bills received by him or her from the appraisers. Such warrants shall be returnable to the Director on or before August 1 in the year next following the date of issue. (Amended 1977, No. 105, § 14(a).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4964. List on which county tax assessed

§ 4964. List on which county tax assessed
County taxes assessed on or after March 1 in any year and before March 1 following shall be assessed in unorganized towns and gores upon the list returned to the county clerk’s office on July 5 in such year.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4965. County tax transmitted

§ 4965. County tax transmitted
When a county tax is assessed, the county treasurer shall transmit to the Commissioner of Finance and Management a certified statement of the amount of such tax based on the equalized grand list of such unorganized towns and gores as shown by the list filed annually under the provisions of section 4303 of this title. The Commissioner of Finance and Management shall thereupon issue his or her warrant in favor of such county for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4961 of this title. (Amended 1959, No. 238 (Adj. Sess.), § 8(a), (b); 1971, No. 73, § 11, eff. April 16, 1971; 1983, No. 195 (Adj. Sess.), § 5(b).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4966. Supervisor’s duties and powers

§ 4966. Supervisor’s duties and powers
A supervisor shall collect and pay over the tax pursuant to the tax bills and warrants committed to him or her. He or she shall have the same powers and be subject to the same duties and liabilities in respect thereto as town collectors in respect to taxes in towns and may, in like manner, sell property of delinquent taxpayers and give conveyances thereof. Such sales shall be subject to the same right of redemption as if made by a town collector.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4967. Transmission of taxes and credit to special fund

§ 4967. Transmission of taxes and credit to special fund
(a) All monies received by supervisors in the collection of taxes or otherwise in the performance of their official duties shall be paid by them to the Department of Finance and Management to be credited to special fund accounts, which are hereby established.
(b) Revenues collected pursuant to this section shall be disbursed based on warrants authorized by the Commissioner of Finance and Management under the authority granted by section 461 of this title and shall be expended consistent with the budgets adopted pursuant to subsections 4961(b) and (c) of this title. (Amended 1977, No. 105, § 14(a); 2011, No. 162 (Adj. Sess.), § E.142.1.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4968. Recording sale of real estate

§ 4968. Recording sale of real estate
When the supervisor sells real estate of nonresidents, he or she shall leave the list, tax bill, warrant, and advertisement or copies thereof in the office of the clerk of the county in which the lands lie, who shall record the same. In general, such clerk shall have the powers and be subject to the liabilities of town clerks in the sale of lands of nonresidents, and his or her certificate shall have like effect.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4969. Tax stabilization contracts

§ 4969. Tax stabilization contracts
The supervisor, appraisers, Director of Property Valuation and Review, and the Commissioner of Taxes may negotiate tax stabilization contracts with owners of farmland or forestland located in the unorganized towns and gores in all counties of the State except Essex County. The definitions of “farmland” and “forestland” set forth in subsection 3846(a) of this title shall be applicable to such contracts. (Added 1977, No. 150 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4981. Assessment of tax

§ 4981. Assessment of tax
(a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County.
(b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed municipal services budget and establish a proposed tax rate for the unified towns and gores in Essex County for the ensuing year. Annually, on the second Saturday in September, the Board of Governors shall call a meeting of the residents and property owners of the unified towns and gores in Essex County for the purpose of presenting the proposed budget and tax rate based upon the current grand list.
(c) Notice of the meeting and a copy of the proposed budget shall be sent by first-class mail to all residents and property owners of the unified towns and gores at their last known address at least 30 days before the meeting. The meeting shall be held in Essex County. The notice shall include the itemized proposed budget and the proposed tax rate.
(d) Annually, on or before September 30, the Board of Governors shall adopt a budget and tax rate and notify the residents and property owners of the unified towns and gores, the Supervisor, and the appraisers. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58, § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4982. Salary and expenses of Supervisor and Board of Governors

§ 4982. Salary and expenses of Supervisor and Board of Governors
The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses that the Supervisor and the members of the Board incur in the performance of their duties, shall be met from the revenues from the taxes assessed under section 4981 of this title. Notwithstanding the provisions of section 1761 of this title, the Supervisor shall receive a salary to be established annually by the Board of Governors. The members of the Board of Governors shall receive compensation for performance of their official duties in an amount to be established annually in the budget and approved by the residents and property owners of the unified towns and gores in Essex County. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1971, No. 49, eff. April 7, 1971; 1999, No. 139 (Adj. Sess.), § 2, eff. May 18, 2000.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4984. County tax transmitted to supervisor

§ 4984. County tax transmitted to supervisor
When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such unified towns and gores as shown by the list filed annually under the provisions of section 4301 of this title. The Supervisor shall thereupon issue his or her warrant in favor of Essex County for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4981 of this title. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 2017, No. 98 (Adj. Sess.), § 3, eff. April 11, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 4985. Tax stabilization contracts

§ 4985. Tax stabilization contracts
The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of “farmland” and “forestland” set forth in subsection 3846(a) of this title shall be applicable to such contracts. (Added 1977, No. 150 (Adj. Sess.), § 1; amended 2005, No. 105 (Adj. Sess.), § 1.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5061. Force and effect of lien

§ 5061. Force and effect of lien
(a) Commencing with the date of the filing by the listers of the grand list in the office of the town clerk of the town, taxes lawfully assessed upon real estate shall be a first lien thereon, underlying all mortgages, attachments, liens, or other encumbrances thereon, and all estates for the term of a natural life or lives, for a term of years or for any other duration. Such lien shall remain in full force and effect for a period of 15 years and it may be enforced separately against each parcel of real estate upon which a tax has been voted or assessed. Notice to all parties having an interest in such land shall be given as provided by law or as directed by the court. Courts at law may issue such execution as the facts warrant, to impress such lien on such real estate.
(b) When the taxes secured by a lien in accordance with this section remain unpaid more than two years after the creation of such lien, such lien may be foreclosed in the same manner as provided by law for the foreclosure of mortgages on real estate. In such case, the parties having an interest in the land on record in the town clerk’s office shall be given notice as directed by the presiding judge of the Superior Court. The judge in his or her final decree shall appoint a commissioner who shall be bonded before entering upon his or her duties in an amount set by the judge to sell with the approval of the judge the real estate after time for redemption has expired, which period of redemption shall run for one full year from the date of the decree. The commissioner shall be empowered to execute a conveyance to the purchaser, apply the proceeds of the sale to the amount found due the town, including costs, in the decree, the expense of the sale, which shall include the commissioner’s compensation and expenses, and a reasonable fee for the town’s solicitor. The commissioner shall first pay out of the proceeds, the expense of sale, the town solicitor’s fee and the amount due the town with costs, in order named. The residue, if any, shall be disposed of by the commissioner, with the approval of the judge, in the same manner as proceeds from foreclosure of chattel mortgages. As directed by the judge, the Commissioner shall report his or her doings to the judge, and such report shall be accepted by the judge and judgment rendered thereon before the commissioner is discharged from his or her duties.
(c) [Repealed.] (Amended 1961, No. 125; 1971, No. 185 (Adj. Sess.), § 236(a); 1973, No. 193 (Adj. Sess.), § 3; 1997, No. 71 (Adj. Sess.), § 69, eff. March 11, 1998; 1999, No. 1, § 60g(c), eff. Mar. 31, 1999.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5071. Filing and notice of lien

§ 5071. Filing and notice of lien
The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal property records written notice that a tax lien is claimed by such town upon part or all of the personal property of a taxpayer in such town to secure the payment of the taxes voted by such town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523, and levied or to be levied on such personal property of such taxpayer. Like notice shall be given forthwith to the taxpayer or if he or she is not the owner of such personal property, to the owner thereof, and to all persons having a duly recorded lien on such personal property by sending such notice to the last known post office address of each by registered mail with return receipt. If the taxpayer or owner or lien holder is a partnership, such notice shall be given as aforesaid to one of the partners and if a corporation, such notice shall be given as aforesaid to the president or treasurer thereof.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5072. Nature and effect of lien

§ 5072. Nature and effect of lien
The filing of such notice shall thereby create and constitute a tax lien on such personal property therein described and shall have priority in law over any other lien having priority in time. Such underlying tax lien shall remain a valid and subsisting lien upon such personal property until such taxes are fully paid or otherwise discharged, but not longer than two years from the date such notice is filed as aforesaid. Such lien shall not be enforceable against a bona fide owner who has purchased such property for value without actual notice of such lien from any person other than the taxpayer to whom such property is listed. A person against whom such lien is enforceable shall not sell, mortgage, exchange, or pledge the property covered thereby, or any part thereof, without procuring the discharge of such lien. A person who sells, mortgages, exchanges, or pledges the property or any part thereof covered by such lien, shall be fined not more than double the amount of the lien on the property so sold, mortgaged, exchanged, or pledged, and one-half of such fine shall be paid to the town claiming such lien.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5073. Form of lien

§ 5073. Form of lien
The tax lien notices shall contain a description of each article of personal property upon which a lien is claimed, give the name and address of the taxpayer or owner of the property and of all other persons having an interest as aforesaid in such property and shall be substantially in the form following:
Notice of Personal Property Tax Lien
To (here insert name and address of all persons required to be notified):
_________________________________________
Collector of Taxes
__________
__________
__________
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5074. Sales in fraud of lien

§ 5074. Sales in fraud of lien
A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shall be fined not more than $100.00. Such fine shall be paid to the town to which such tax is owed.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5075. Foreclosure of lien

§ 5075. Foreclosure of lien
Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenced thereafter such tax lien shall not attach. Notice that such action has been instituted shall be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient if the tax collector sends an attested copy of the original distraint warrant or writ of attachment. Such collector may add to the taxes as costs of collection a fee of $0.50 and postage for each copy so sent.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5076. Sale and discharge of lien

§ 5076. Sale and discharge of lien
If a person other than the owner of such personal property shall pay the taxes assessed on such property or shall redeem the same from the action brought to enforce such lien, by paying the taxes due thereon and all costs, the amount so paid including costs, if any, shall thereupon be added to and become a part of the debt or obligation secured by such lien. The tax collector in office shall discharge of record a tax lien created hereunder upon payment of the taxes due thereon.
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 133 - Assessment and Collection of Taxes › § 5077. Duly recorded liens

§ 5077. Duly recorded liens
The term “duly recorded lien” shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien that has been recorded in accordance with the provisions of law, whether in the town clerk’s office in the town wherein such taxpayer is then a resident or in the town where he or she has previously been a resident.
2023 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.)
2023 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.)
2023 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, advise them concerning their official duties, and furnish them printed instructions and directions relating thereto; shall issue such bulletins as in the Director’s 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 the Director. (Amended 1977, No. 105, § 14(a); 2021, No. 105 (Adj. Sess.), § 526, eff. July 1, 2022.)
2023 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).)
2023 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).)
2023 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).)
2023 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.)
2023 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.)
2023 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 that 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.
2023 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.
2023 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.
2023 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.)
2023 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.)
2023 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.)
2023 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.
2023 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 section 4772 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.