24 App. V.S.A. ch. 155, § 21 Property taxes
21. Property taxes
Real and personal property taxes shall be paid in four installments to the Town Treasurer for each tax year on dates and months set by the Selectboard.
Taxation
V.S.A. tit. 24 Appendix, ch. 155, subch. 2
in effect24 App. V.S.A. ch. 155, § 22 Tax collections
22. Tax collections
The Town Treasurer shall collect real and personal property taxes and penalty and interest charges. The Town shall not elect other collectors of current or delinquent taxes. The Town Treasurer shall deposit all taxes, penalties, and interest charges in the Town accounts for the benefit of the Town of Underhill.
24 App. V.S.A. ch. 155, § 23 Penalty
23. Penalty
All taxes due or payable and not paid within the time specified in section 21 of this charter shall be deemed delinquent and shall bear interest at the maximum rate allowable by State statute on the amount delinquent. In addition, a collection fee of the maximum amount allowable by State statutes on the amount delinquent shall be charged.
Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/24APPENDIX/155Fetched: 10/21/2026