PocketLaw | Vermont Statutes | Assessment And Collection Of Taxes

Assessment And Collection Of Taxes

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Taxes to be uniformly assessed

List upon which taxes are assessed

Taxes assessed on defective list

Assessment on corrected or amended list

Assessment when appraisal on other than April 1

Apportionment of assessment on transfer

Effect of irregularities

Resident ownership ratio

Military personnel penalty and interest exemption

Liability for mistakes in the tax bill

Indemnification

Vacation of office upon failure to post additional bond

Collector's duty on vacancy

Successor's powers

Duty to pay over collections

Collector to direct application

Delivery of tax bill to successor

Liability of collector upon removal

Successor's powers

Disability of collector

Death of delinquent collector

Collector's liability generally

Extent against delinquent collector

Appeal-Procedure

Bond by collector

Superior Court's jurisdiction

Distraint of collector's property

Distraint by copy

Excess realized on extent

Discharge of imprisoned collector

Sections
4700, 4701 Omitted

4700, 4701 Omitted.

Collection enjoined, time not reckoned

Collection of State and county taxes

Instructions on tax warrants

Repealed. 2003, No. 122 (Adj. Sess.), § 294c.

County treasurer's powers

Extent against town

Owner of property taken may recover over

Extent against sheriff

High bailiff's liability

Tax to satisfy extent

Warrant for collection of taxes

Notice to taxpayers

Date and method of payment; discount

Discount allowed

Tax bills delivered to treasurer

Notice to taxpayers

Warrant against delinquents

Omissions

Repealed. 1993, No. 68, § 5.

Absconding taxpayers

Taxes based on an amended or corrected grand list

Warrants

Hiring tax collector

Procedure

Limitation on action to recover tax paid under protest

Collection delegated

Notice to taxpayer

Collection fees

Article in warning

Installment dates; discounts

Interest on installments

Delivery to collector of list of delinquents

Absconding taxpayers

Manner of collection

Lien on real estate

Effect on powers of tax collectors

Forms of writs

Warrant to be issued by a district judge for the collection of town and other taxes

Warrant to be issued by treasurer of a town for collection of town and other taxes

Judge's order for the assessment of a county tax

Assessment of tax

Tax bills delivered to the Director of Taxes; contents

Warrants for collection of tax

List on which county tax assessed

County tax transmitted

Supervisor's duties and powers

Transmission of taxes and credit to special fund

Recording sale of real estate

Tax stabilization contracts

Assessment of tax

Salary and expenses of Supervisor and Board of Governors

Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.

County tax transmitted to supervisor

Tax stabilization contracts

Omitted.

Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.

Sections
5013-5023 Omitted

5013-5023 Omitted.

Force and effect of lien

Filing and notice of lien

Nature and effect of lien

Form of lien

Sales in fraud of lien

Foreclosure of lien

Sale and discharge of lien

Duly recorded liens

Fees for recording liens and discharge thereof

Sale or transfer of mobile homes; collection of taxes

Sections
5091-5093 Omitted

5091-5093 Omitted.

Supervision by Director

Conferences; bulletins; forms

Meetings of tax collectors

Failure to attend meetings; compensation

Returns to Director

Interest on overdue taxes

Recording delinquent payments

Power of collector as to delinquent taxes

Collection of taxes by sheriff

Collection from estate of deceased

Collection from earnings of municipal employees

Delinquent taxes; interest and collection fees

Omitted.

List of delinquent taxpayers

Certification

Penalties

Sections
5165-5167 Repealed

2013, No. 73, Sections 35-37, eff. June 5, 2013.

Property subject to distraint

Distraint by copy

Sale on distraint

Repealed. 1979, No. 21.

Commencement of action; disqualifications

Taxes collectible by action

Recognizance requirement

Trustee process

Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972.

Presumption of lawful assessment

Judge not disqualified

Definitions

Levy and notice of sale; securing property

Form of advertisement and notice of sale

Sale of realty

Report of sale; form

Sale of lands subject to lease

Sale of realty to satisfy personal property taxes

Fees and costs allowed after warrant and levy recorded

Municipality may acquire land on tax sale

Redemption

Deed by collector

Recording lands not redeemed

Limitation of actions against grantee in possession

Disputing validity of tax

Filing of taxpayer's objections

Time limitation on assertion of defenses by taxpayer

Time limitations on actions or suits by taxpayer

Construction of limitation period