§ 83 - Penalty for delinquent installments - Vermont Statutes

§ 3-83. Preparation; contents

(a) Assessors shall set all taxable real estate in the property grand list only to the last owner thereof, of record, on the first day of April in each year, as shown by an instrument of conveyance recorded in the land records of the city or left and filed for record in the office of the chief administrative officer, as the actual owner of such real estate, and where there is more than one such owner of record, such real estate may be so set in the list to any one or more of them. Any tax assessed on said grand list against such real estate shall be a legal and valid tax against such real estate and shall constitute a good and valid tax lien against the same underlying all other liens and may be enforced as such lien against the property itself by sale on the constable's warrant of so much of said property as may be necessary to satisfy the tax with all legal charges, additions and expenses or, in a proper case, by a proceeding in equity, by giving notice, as required in tax sales of real estate under the provisions of the laws of the state to all parties owning any interest in such real estate. In case the assessors find that real estate standing in the name of such last owner of record has been omitted from any grand list because exempt from taxation in the hands of such owner, but on the first day of April in the year of such grand list was last actually owned by one in whose hands said property was not exempt, they may amend and correct the grand list at any time while the warrant for the collection of taxes assessed thereon is outstanding and in force, by setting such real estate in said grand list to such owner of record as taxable at the valuation of said property in the city wide reappraisal next preceding such omission and thereupon all taxes therefore assessed on said grand list shall apply to such additional item and a tax bill shall be made up and issued thereon and collection of the same enforced under said warrant as such tax lien against said property in the same manner and to the same extent as though no such omission had been made. The provisions of 32 V.S.A. §§ 3652, 3653 and 3654, as the same may be amended from time to time, shall not apply to the City of Burlington.

(b) The property grand list in said city, when completed, shall contain the following:

(1) The name of each such last owner of record, of taxable real estate, with residence or business address, if known, as the actual owner, and the name of each person, partnership or corporation taxable for personal estate with residence or business address, if known.

(2) A description of all real estate appearing in the land records of the city or by instrument of conveyance so left and filed for record, to be owned by such last owners of record; but such real estate need not be classified as provided in the general laws of the state.

(3) The value of each separate piece or parcel of real estate in said city not exempt from taxation.

(4) The total value of all such real estate not exempt from taxation.

(5) The value of taxable personal estate of each person, partnership or corporation, in said city, taxable for the same, after making deductions for debts owing and other exemptions allowed by law.

(6) The sum obtained by taking one percent of the value of the taxable real and personal estate set to each person, partnership or corporation.