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2017 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 133 - Assessment And Collection Of Taxes
Subchapter 1: ASSESSMENT GENERALLY
- § 4601 Taxes to be uniformly assessed
- § 4602 List upon which taxes are assessed
- § 4603 Taxes assessed on defective list
- § 4604 Assessment on corrected or amended list
- § 4605 Assessment when appraisal on other than April 1
- § 4606 Apportionment of assessment on transfer
- § 4607 Effect of irregularities
- § 4608 Resident ownership ratio
- § 4609 Military personnel penalty and interest exemption
- § 4641 Liability for mistakes in the tax bill
- § 4642 Indemnification
- § 4643 Vacation of office upon failure to post additional bond
- § 4644 Collector's duty on vacancy
- § 4645 Successor's powers
- § 4646 Duty to pay over collections
- § 4647 Collector to direct application
- § 4671 Delivery of tax bill to successor
- § 4672 Liability of collector upon removal
- § 4673 Successor's powers
- § 4674 Disability of collector
- § 4675 Death of delinquent collector
- § 4691 Collector's liability generally
- § 4692 Extent against delinquent collector
- § 4693 Appeal-Procedure
- § 4694 Bond by collector
- § 4695 Superior Court's jurisdiction
- § 4696 Distraint of collector's property
- § 4697 Distraint by copy
- § 4698 Excess realized on extent
- § 4699 Discharge of imprisoned collector
- §§ 4700, 4701 Omitted.
- § 4702 Collection enjoined, time not reckoned
- § 4731 Collection of State and county taxes
- § 4732 Instructions on tax warrants
- § 4733 Repealed. 2003, No. 122 (Adj. Sess.), § 294c.
- § 4734 County treasurer's powers
- § 4735 Extent against town
- § 4736 Owner of property taken may recover over
- § 4737 Extent against sheriff
- § 4738 High bailiff's liability
- § 4739 Tax to satisfy extent
- § 4771 Warrant for collection of taxes
- § 4772 Notice to taxpayers
- § 4773 Date and method of payment; discount
- § 4774 Discount allowed
- § 4791 Tax bills delivered to treasurer
- § 4792 Notice to taxpayers
- § 4793 Warrant against delinquents
- § 4794 Omissions
- § 4795 Repealed. 1993, No. 68, § 5.
- § 4796 Absconding taxpayers
- § 4797 Taxes based on an amended or corrected grand list
- § 4798 Warrants
- § 4799 Hiring tax collector
- § 4821 Procedure
- § 4822 Limitation on action to recover tax paid under protest
- § 4841 Collection delegated
- § 4842 Notice to taxpayer
- § 4843 Collection fees
- § 4871 Article in warning
- § 4872 Installment dates; discounts
- § 4873 Interest on installments
- § 4874 Delivery to collector of list of delinquents
- § 4875 Absconding taxpayers
- § 4876 Manner of collection
- § 4877 Lien on real estate
- § 4878 Effect on powers of tax collectors
- § 4911 Forms of writs
- § 4912 Warrant to be issued by a district judge for the collection of town and other taxes
- § 4913 Warrant to be issued by treasurer of a town for collection of town and other taxes
- § 4914 Judge's order for the assessment of a county tax
- § 4961 Assessment of tax
- § 4962 Tax bills delivered to the Director of Taxes; contents
- § 4963 Warrants for collection of tax
- § 4964 List on which county tax assessed
- § 4965 County tax transmitted
- § 4966 Supervisor's duties and powers
- § 4967 Transmission of taxes and credit to special fund
- § 4968 Recording sale of real estate
- § 4969 Tax stabilization contracts
- § 4981 Assessment of tax
- § 4982 Salary and expenses of Supervisor and Board of Governors
- § 4983 Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.
- § 4984 County tax transmitted to Supervisor
- § 4985 Tax stabilization contracts
- § 5011 Omitted.
- § 5012 Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
- §§ 5013-5023 Omitted.
- § 5061 Force and effect of lien
- § 5071 Filing and notice of lien
- § 5072 Nature and effect of lien
- § 5073 Form of lien
- § 5074 Sales in fraud of lien
- § 5075 Foreclosure of lien
- § 5076 Sale and discharge of lien
- § 5077 Duly recorded liens
- § 5078 Fees for recording liens and discharge thereof
- § 5079 Sale or transfer of mobile homes; collection of taxes
- §§ 5091-5093 Omitted.
- § 5131 Supervision by Director
- § 5132 Conferences; bulletins; forms
- § 5133 Meetings of tax collectors
- § 5134 Failure to attend meetings; compensation
- § 5135 Returns to Director
- § 5136 Interest on overdue taxes
- § 5137 Recording delinquent payments
- § 5138 Power of collector as to delinquent taxes
- § 5139 Collection of taxes by sheriff
- § 5140 Collection from estate of deceased
- § 5141 Collection from earnings of municipal employees
- § 5142 Delinquent taxes; interest and collection fees
- § 5161 Omitted.
- § 5162 List of delinquent taxpayers
- § 5163 Certification
- § 5164 Penalties
- §§ 5165-5167 Repealed. 2013, No. 73, Section§ 35-37, eff. June 5, 2013.
- § 5191 Property subject to distraint
- § 5192 Distraint by copy
- § 5193 Sale on distraint
- § 5194 Repealed. 1979, No. 21.
- § 5221 Commencement of action; disqualifications
- § 5222 Taxes collectible by action
- § 5223 Recognizance requirement
- § 5224 Trustee process
- § 5225 Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972.
- § 5226 Presumption of lawful assessment
- § 5227 Judge not disqualified
- § 5251 Definitions
- § 5252 Levy and notice of sale; securing property
- § 5253 Form of advertisement and notice of sale
- § 5254 Sale of realty
- § 5255 Report of sale; form
- § 5256 Sale of lands subject to lease
- § 5257 Sale of realty to satisfy personal property taxes
- § 5258 Fees and costs allowed after warrant and levy recorded
- § 5259 Municipality may acquire land on tax sale
- § 5260 Redemption
- § 5261 Deed by collector
- § 5262 Recording lands not redeemed
- § 5263 Limitation of actions against grantee in possession
- § 5291 Disputing validity of tax
- § 5292 Filing of taxpayer's objections
- § 5293 Time limitation on assertion of defenses by taxpayer
- § 5294 Time limitations on actions or suits by taxpayer
- § 5295 Construction of limitation period
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