2013 Vermont Statutes
Title 24 Appendix Municipal Charters
Chapter 101 TOWN OF BARRE
§ 34 Board of Abatement

101-34. Board of Abatement

(a) The Board of Civil Authority, together with the listers, shall constitute the Board of Abatement. The Chairman and Clerk of the Board of Civil Authority shall serve as the Chairman and Clerk, respectively, of the Board of Abatement.

(b) The Board shall meet at least one time each year, at the call of the Clerk, to consider all requests for abatement of any tax, including any special assessment, charge, or other levy made by the Town.

(c) Public notice of every meeting of the Board of Abatement shall be given by posting in at least five public places within the Town and by publishing the notice two times in a newspaper having general circulation within the Town within at least two and not more than 10 days prior to the meeting.

(d) Any taxpayer may request abatement of any tax for which he or she is or may become liable. The Tax Collector may also submit to the Board for its consideration such taxes as he or she may see fit and may also offer his or her recommendations to the Board. If the Board finds:

(1) that there is no reasonable probability that the tax can be collected, or

(2) that the tax was not properly assessed, or

(3) that all persons liable for tax have died or removed from the State, or

(4) that the persons liable for the tax are financially unable to pay same, or

(5) that collection of the tax would work an injustice, or

(6) that collection of the tax would create an undue expense for the Town, then the Board may abate the tax in whole or in part. If wholly abated, all accrued penalties, interest, and other delinquent charges shall also abate in full. If partly abated, such penalties, interest, and charges shall abate pro rata.