Collection of Town and Other Taxes

V.S.A. tit. 32, ch. 133, subch. 4

in effect

32 V.S.A. § 4771 Warrant for collection of taxes

4771. Warrant for collection of taxes A District judge may issue a warrant for the collection of taxes other than State and county taxes, although he or she is liable to pay a part of such tax. Collectors shall have the same powers in the collection of such taxes as town collectors have in the collection of State taxes. Amended 1973, No. 249 (Adj. Sess.), § 99, eff. April 9, 1974.

32 V.S.A. § 4772 Notice to taxpayers

4772. Notice to taxpayers The tax collector shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer. Amended 1993, No. 68, § 2.

32 V.S.A. § 4773 Date and method of payment; discount

4773. Date and method of payment; discount (a) A municipality that has not previously voted to establish the time and method of tax payment for the municipality may by majority vote of its members present and voting at a regular or special town meeting fix a date or dates, time of acceptance, and method of delivery, including acceptance of postmarked mail, for the payment of the tax and may direct its collector or treasurer, as receiver of taxes, to deduct a percent, to be fixed by such vote, not to exceed four percent from the tax of a person who pays his or her taxes on or before such date or dates. (b) A municipality that does not vote to fix a date, time, or method of delivery for the payment of a tax shall accept payment of a tax delivered or postmarked before midnight on the day established in the notice required by section 4772 of this title. Amended 2003, No. 100 (Adj. Sess.), § 2.

32 V.S.A. § 4774 Discount allowed

4774. Discount allowed (a) When a municipality votes that its taxes be paid to its treasurer or collector on or before a date or dates fixed, with a discount according to law, then the treasurer or collector may receive taxes in advance at any time after the municipality has so voted. Such treasurer or collector may allow a discount upon taxes paid in advance of the date or dates fixed at the rate fixed by such vote. (b)(1) The treasurer or collector shall deposit to the General Fund any tax overpayment by a taxpayer who has paid by mail or electronic fund transfer, provided that: (A) the payment made was equal to the taxes due without regard to the discount under section 4773 of this title; and (B) the overpayment amount is $10.00 or less. (2) If the taxpayer requests refund of such an overpayment within one year of payment, the treasurer or collector shall refund it. Amended 1987, No. 13; 2007, No. 121 (Adj. Sess.), § 30.

32 V.S.A. § 4791 Tax bills delivered to treasurer

4791. Tax bills delivered to treasurer When a town or municipality within it votes to collect its taxes by its treasurer, the proper officers, unless otherwise voted, shall make and deliver all tax bills to the treasurer of the municipality so voting, and such treasurer shall keep separate accounts of all monies received as highway or school taxes and pay out the same upon orders of the proper officers.

32 V.S.A. § 4792 Notice to taxpayers

4792. Notice to taxpayers The treasurer shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her, and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer. Amended 1987, No. 53, eff. May 15, 1987; 1993, No. 68, § 3.

32 V.S.A. § 4793 Warrant against delinquents

4793. Warrant against delinquents (a) Within 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes, the treasurer shall issue a warrant against the delinquent taxpayers for the amount of taxes remaining unpaid. Such warrants shall remain in full force until all the taxes thereon have been fully paid or otherwise discharged. The treasurer shall deliver such warrant, together with a rate bill of such delinquent taxes, to the collector of the town or municipality within it, who shall proceed forthwith to collect such taxes. (b) Notwithstanding the provisions of subsection (a) of this section, a municipality may elect, at a special or annual meeting called for that purpose, to have the treasurer issue a warrant within less than 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes. A vote under this subsection shall specify the number of days within which the treasurer shall issue the warrant. A vote to shorten the period of time for issuance of a warrant shall remain in effect until rescinded or amended by the voters. For purposes of computing time under this section, “days” means calendar days. Amended 1997, No. 26, § 2.

32 V.S.A. § 4794 Omissions

4794. Omissions When the names of one or more delinquent taxpayers and the amount of delinquent taxes due therefrom, or either, are omitted from a tax warrant issued under the provisions of section 4793 of this title, the treasurer so issuing such warrant, from time to time, may issue one or more additional warrants for the collection of such taxes, provided the same are issued within one year from the date whereon such taxes became delinquent. Warrants so issued and collectors receiving the same shall be subject to the provisions of section 4793 of this title.

32 V.S.A. § 4795 Repealed. 1993, No. 68, § 5.

32 V.S.A. § 4796 Absconding taxpayers

4796. Absconding taxpayers When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the State, the treasurer may thereupon issue a warrant against such taxpayer for the amount of his or her tax, although such 30 days, as provided in section 4792 of this title, have not expired, and the collector shall execute the warrant. The collector shall be entitled to the same fees for collecting the taxes upon such warrants as he or she is allowed by law in the case of distraint of property in the collection of taxes, and such sum shall be taxed against the delinquent taxpayer. Amended 1993, No. 68, § 4.

32 V.S.A. § 4797 Taxes based on an amended or corrected grand list

4797. Taxes based on an amended or corrected grand list The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore assessed but not paid. Such unpaid taxes shall become due and payable within the time prescribed by statute provided that time has not theretofore elapsed, otherwise within 30 days from the date of such last named tax bill.

32 V.S.A. § 4798 Warrants

4798. Warrants Warrants against one or more persons for the collection of the aforesaid unpaid taxes may be from time to time issued as other tax warrants are issued. Nothing in sections 4262-4264, 4603, and 4797 of this title shall be so construed as to require that all taxes so assessed and unpaid on such amended or corrected grand list shall be contained in one warrant.

32 V.S.A. § 4799 Hiring tax collector

4799. Hiring tax collector When a town is without a tax collector, the selectboard may hire any qualified person to act as tax collector for the town. The person hired need not be a resident of the town and shall have the same power and be subject to the same duties and penalties as a duly elected collector of taxes for the town. Added 1977, No. 30.

32 V.S.A. § 4821 Procedure

4821. Procedure When jurisdiction over property, real or personal, for purposes of taxation is claimed by more than one municipality or is claimed by a municipality in this State and a municipality in another state, a person or corporation whose property is subject to such conflicting claims may pay the tax thereon to any municipality in this State claiming jurisdiction, under protest, or with notice of the other claim of jurisdiction. When it shall be finally determined by any court of last resort having jurisdiction that such property, real or personal, was improperly or unlawfully taxed by the municipality to which such tax had been paid, or if any compromise or adjustment is made that shall place the property in question in a jurisdiction other than that in which it is so taxed, the person or corporation paying the same under protest, or with notice as herein provided, may recover the same from the municipality to which the same was so paid in a civil action under this section.

32 V.S.A. § 4822 Limitation on action to recover tax paid under protest

4822. Limitation on action to recover tax paid under protest A cause of action for the recovery of money under the provisions of section 4821 of this title shall be deemed to have accrued at the time final judgment is rendered or compromise or adjustment completed, determining the question of jurisdiction of the property in question for purposes of taxation.

32 V.S.A. § 4841 Collection delegated

4841. Collection delegated A collector having an unpaid tax against a person who has removed from or resides outside the town in which such collector resides may make an abstract containing the person’s name, his or her grand list, and the tax against him or her, and append thereto a copy of his or her warrant certified by him or her, and deliver it to the collector of any town in which such person is or resides. Such collector may collect the tax as the original collector might have done; and his or her powers, liabilities, and fees therein shall be the same as if the tax and warrant had been originally committed to him or her. Such collector shall be paid only for actual travel. If he or she arrests such person, he or she shall commit him or her to the jail of the county in which the collector making the arrest resides.

32 V.S.A. § 4842 Notice to taxpayer

4842. Notice to taxpayer When a collector has a tax for collection against a person residing outside the town in which the collector resides, he or she may notify such person thereof by a letter containing a statement of the amount of such tax and of the time and place when and where the collector will receive payment thereof. The time appointed for payment shall not be less than 20 nor more than 40 days from the time when the letter is deposited in the post office.

32 V.S.A. § 4843 Collection fees

4843. Collection fees When the person so notified fails to pay such tax pursuant to notice, the collector may collect the same of such person and shall be entitled to $0.10 per mile for necessary travel to be collected with such tax and computed as in the service of process by sheriffs.

32 V.S.A. § 4871 Article in warning

4871. Article in warning The warning for each annual town or other municipal meeting may contain an article in substance as follows: “Will the town (or other municipality) vote to collect taxes on real and personal property in installments?”

32 V.S.A. § 4872 Installment dates; discounts

4872. Installment dates; discounts In a town so voting to collect taxes on real and personal property in installments, all such taxes assessed on the grand list shall be due and payable in such installments as the town may vote, not to exceed four in number, payable to the town treasurer or collector. A taxpayer who pays each installment in full on or before the due date thereof shall be entitled to such rate of discount as the town may vote for the payment of each installment. No discount on any installment shall be allowed unless such installment shall be paid on or before the due date thereof. A taxpayer may anticipate subsequent installments and pay the same and shall be entitled to the proper rate of discount applicable at the time of payment. However, in towns where the annual settlement with the auditors is had on January 1, the fourth installment payment shall be due on December 31 preceding. Amended 1959, No. 22, eff. March 6, 1959; 1973, No. 203 (Adj. Sess.), eff. April 3, 1974; 1993, No. 68, § 6.

32 V.S.A. § 4873 Interest on installments

4873. Interest on installments All taxes payable in installments may bear interest if the town so votes at a rate not to exceed one percent per month or fraction thereof for the first three months and thereafter one and one-half percent per month or fraction thereof, either from the due date of the last installment or from the due date of each installment. When a town so votes, such vote shall remain in effect until such time as the town rescinds the same by a majority vote of the legal voters present and voting at an annual or special meeting duly warned for such purpose. Amended 1963, No. 49, eff. April 19, 1963; 1973, No. 162 (Adj. Sess.), § 1, eff. March 20, 1974 for tax year beginning April 1, 1974; 1981, No. 133 (Adj. Sess.), § 3, eff. April 2, 1982 for the tax year beginning April 1, 1982, and thereafter.

32 V.S.A. § 4874 Delivery to collector of list of delinquents

4874. Delivery to collector of list of delinquents Within 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the name of each delinquent. After giving 10 days’ notice in writing of the time and place of payment to each delinquent of the amount of the unpaid taxes and the legal fees thereon, the collector may immediately proceed to collect the same by proper process. Amended 1983, No. 131 (Adj. Sess.), § 1; 1997, No. 26, § 3.

32 V.S.A. § 4875 Absconding taxpayers

4875. Absconding taxpayers When the town treasurer or collector is informed and believes that a taxpayer whose taxes are unpaid is about to abscond or remove from the town, he or she shall at once institute in the name of the town a civil action to collect the same under sections 5222-5224 of this title, or the town treasurer may proceed under a warrant issued by him or her as provided by section 4796 of this title.

32 V.S.A. § 4876 Manner of collection

4876. Manner of collection When a town has voted to collect its taxes under the provisions of sections 4872-4875 of this title, such taxes, including State and county taxes based on the grand list, shall be collected thereunder. Amended 1977, No. 118 (Adj. Sess.), § 3, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.

32 V.S.A. § 4877 Lien on real estate

4877. Lien on real estate The provisions of section 5061 of this title relating to tax liens on real estate shall apply to all taxes legally assessed and to be collected under the foregoing provisions of this article.

32 V.S.A. § 4878 Effect on powers of tax collectors

4878. Effect on powers of tax collectors The provisions of this article shall in no way abridge or enlarge the powers of the collectors as to any method or proceeding provided by existing law as to the collection of delinquent taxes.

32 V.S.A. § 4911 Forms of writs

4911. Forms of writs The forms of writs contained in this article, in the several courts of this State and other proceedings, shall, as near as circumstances will admit, be adopted and used, and shall be sufficient in law, but alterations may be made and allowed by the courts when necessary to adapt them to changes in the law.

32 V.S.A. § 4912 Warrant to be issued by a district judge for the collection of town and other taxes

4912. Warrant to be issued by a district judge for the collection of town and other taxes STATE OF VERMONT, To A. B., collector of the town of _______ County, ss. } ______ , in the county of _____ , (or to the collector of ______ school district, or other taxes,) (as the case may be) Greeting: By the authority of the State of Vermont, you are hereby commanded to levy and collect of the several persons named in the list herewith committed to you, the sum of money annexed to the name of each person, respectively, and pay the same to the Treasurer of the town of ________ , (or to such other person appointed to receive the same) on or before the _______ day of _______ ; and if any person neglects or refuses to pay the sum in which he or she is assessed in such list, you are hereby commanded to distrain the goods and chattels of such delinquent person, and the same dispose of according to law, for the satisfying of such sum, with your own fees; and, for want thereof, you are hereby commanded either to extend this warrant for the collection of such sum so assessed against such delinquent person, with costs, upon any land in this State belonging to such delinquent, according to law, or to take the body of such delinquent person, and him or her commit to the keeper of the jail, in the county of ________ (or such other jail as the law directs) within such jail, who is hereby commanded to receive such person, and him or her safely keep until he or she pays such sum so assessed with legal costs, together with your own fees, or is released according to law. Dated at _______ in the county of _______ , the _______ day of _____________ A.D. 20_____ . _________ , District Judge.

32 V.S.A. § 4913 Warrant to be issued by treasurer of a town for collection of town and other taxes

4913. Warrant to be issued by treasurer of a town for collection of town and other taxes STATE OF VERMONT, To A. B., collector of the town of _______ County, ss. } ______ , in the county of Greeting: By the authority of the State of Vermont, you are hereby commanded to levy and collect of the several persons named in the foregoing list herewith committed to you the sum of money annexed to the name of each person respectively, with your own fees, and pay the same to the treasurer of the town of __________ , on or before 60 days from the date hereof; and if any person neglects or refuses to pay such sums with your fees, you are hereby commanded, etc., (here insert as in § 4912 of this title). Dated at _______ in the county of _______ , the _____ day of _______________ A.D. 20___ . __________ , Treasurer Amended 1983, No. 131 (Adj. Sess.), § 2.

32 V.S.A. § 4914 Judge’s order for the assessment of a county tax

4914. Judge’s order for the assessment of a county tax To A.B., treasurer of the county of _________________________________________ : You are hereby ordered and directed, on or before the first day of March A.D. 20___ , to issue warrants to the collectors of taxes of the several towns in the county of __________ , for the collection of a tax of ____ cents (or mills) on the list of the taxable estate of the several towns in such county for the year A.D. 20___ for the purpose of paying the debts and expenses of such county. Dated at _______ in the county of _______ , the _______ day of _______ A.D. 20___ . Dated at _______ in the county of _______ , the _______ day of _______ A.D. 20___ . _______ Assistant Judges of _______ } the Superior Court. Amended 1973, No. 193 (Adj. Sess.), § 3.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/32/133Fetched: 10/21/2026