2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 103 DEPARTMENT OF TAXES; COMMISSIONER OF TAXES
§ 3262 Lien fees; service of process costs; electronic filing of liens
3262. Lien fees; service of process costs; electronic filing of liens
(a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title and any related service of process costs awarded to the Department and paid by the Commissioner. Fees and costs collected under this section shall be credited to a special Fund established and managed pursuant to subchapter 5 of chapter 7 of this title, and shall be available as payment for the fees of the clerk of the municipality and the costs of service.
(b) The Commissioner may file notice of any lien arising in favor of the State due to nonpayment of taxes with the clerk of a municipality in which the property subject to lien is located in electronic format, and such lien shall have the same force and effect as a lien filed in paper form. (Added 1991, No. 234 (Adj. Sess.), 3; amended 1997, No. 59, 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), 1, eff. June 6, 2008; 2013, No. 73, 7.)
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
