STATE STATUTES & CODES

VERMONT STATUTES AND CODES

Chapter 133 - ASSESSMENT AND COLLECTION OF TAXES (Contains: §§ 4601 – 5295)

• § 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 -   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• § 4733 -   Repealed. 2003, No. 122 (Adj.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• § 4795 -   Repealed. 1993, No. 68, § 5.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 to director
• § 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 -   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 -   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 -   Report of delinquent taxes to director
• § 5166 -   Report of payments to director
• § 5167 -   Reporting method of collection to director
• § 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
• § 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