County Treasurer

V.S.A. tit. 24, ch. 5, subch. 3

in effect

24 V.S.A. § 211 Appointment; vacancy

211. Appointment; vacancy Biennially, on February 1, the assistant judges shall appoint a treasurer for the county who shall hold office for two years and until his or her successor is appointed and qualified. If the treasurer dies or in the opinion of the assistant judges becomes disqualified, they may appoint a treasurer for the unexpired term. If the treasurer has his or her duties suspended as a condition of release pending trial for violating 13 V.S.A. § 2537, the assistant judges of the county shall appoint a person to perform the duties of the treasurer until the charge of violating 13 V.S.A. § 2537 is resolved. If the assistant judges cannot agree upon whom to appoint, the Auditor of Accounts shall make the appointment. Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2007, No. 169 (Adj. Sess.), § 4; 2009, No. 154 (Adj. Sess.), § 174.

24 V.S.A. § 212 Bond

212. Bond Before entering upon the duties of his or her office, a county treasurer shall become bound to the county in the sum of $5,000.00, with sufficient sureties, by way of recognizance, before the assistant judges, or give a bond to the county executed by principal and sureties in like sum to be approved by the assistant judges, conditioned for the faithful performance of his or her duties. The recognizance or bond shall be lodged with and recorded by the county clerk and renewed annually in the month of February. Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 175.

24 V.S.A. § 213 Accounts; disbursements

213. Accounts; disbursements The treasurer shall keep proper entries of monies received and paid out, under appropriate accounts, so that the revenue of the county and the disbursements shall appear in detail. No money shall be paid out of the county treasury except upon the order of the county clerk.

24 V.S.A. § 214 Care of lands in unorganized towns and gores; lease lands

214. Care of lands in unorganized towns and gores; lease lands The treasurer shall have the care of the lands in unorganized towns and gores in the county, granted as glebes, lands granted to the use of the ministry or the social worship of God, lands granted to the first settled minister, and lands granted or reserved for the use or support of schools, until such towns or gores are organized, but this section shall not affect a lease or contract respecting such lands made under previous law. Amended 2017, No. 74, § 64.

24 V.S.A. § 215 Lands in unorganized towns and gores; power to sue and defend actions

215. Lands in unorganized towns and gores; power to sue and defend actions During the time the towns or gores described in section 214 of this subchapter remain unorganized, the treasurer may commence and prosecute or defend in the name of the county any action necessary to recover or protect the possession of such lands or to recover damages for trespass committed thereon. Amended 2017, No. 74, § 65.

24 V.S.A. § 216 Lands in unorganized towns and gores; rents

216. Lands in unorganized towns and gores; rents (a) The treasurer may lease the lands described in section 214 of this subchapter in such manner as he or she judges beneficial, reserving rents for the same, which shall annually be paid into the treasury of the county, until the town or gore in which the lands lie is organized. Thereafter the rents shall be paid into the treasury of the town in which the lands lie. (b) Lands granted to the first settled minister shall not be leased at any one time for a longer period than five years, or until a minister is settled who is entitled to the same. Amended 2017, No. 74, § 66.

24 V.S.A. § 217 Disposal of rents of lands in unorganized towns and gores

217. Disposal of rents of lands in unorganized towns and gores When paid into the county treasury, the rents described in section 216 of this subchapter shall be disposed of as other funds in the treasury. Amended 2017, No. 74, § 67.

24 V.S.A. § 218 Rents for county property

218. Rents for county property The county treasurer shall collect rents due from persons holding county property by lease or otherwise.

24 V.S.A. § 219 Treasurer to levy tax to meet execution

219. Treasurer to levy tax to meet execution When demand is made of a county treasurer for the payment of an execution against the county and there are not funds in the treasury sufficient to satisfy such execution, such treasurer shall forthwith issue the certified statement required by 32 V.S.A. § 4965 and shall issue warrants to the several treasurers of the towns for the collection of a tax sufficient to pay such execution, the charges thereon, 12 percent interest, and other incidental expenses, returnable within 60 days from the date of such warrants.

24 V.S.A. § 220 Tax warrant; payment by town

220. Tax warrant; payment by town Each town treasurer shall present the warrant described in section 219 of this subchapter to the selectboard, which shall, within the time required by the warrant, draw an order on the town treasury for the amount of such warrant and that treasurer shall forthwith pay the county treasurer the amount of such order, which amount shall be assessed by the selectboard as a tax upon the grand list of the town unless otherwise provided for. Amended 2017, No. 74, § 68.

24 V.S.A. § 221 Annual statement; penalty

221. Annual statement; penalty (a) Annually, on or before February 5, a county treasurer shall make settlement with the county auditor and deliver to the assistant judges of the county a statement of his or her accounts for the year ending on January 31 preceding, exhibiting the orders accepted by him or her, giving the number, date, amount, and payee of each, the amount and source of revenue of the county and each item thereof, the orders paid by him or her, giving the number, date, and amount of each, to whom made payable and for what purpose drawn, the amount of interest paid thereon, the amount of indebtedness of the county, with a copy of the abstract of orders outstanding and unpaid at the commencement of such year, and the orders accepted by him or her during such year. (b) A county treasurer who fails to comply with a provision of this section, or who knowingly makes a false return, shall be fined not more than $500.00.

24 V.S.A. § 222 Neglect to settle; penalty

222. Neglect to settle; penalty A treasurer who refuses or neglects to settle with the auditor, after being notified, shall be fined $20.00, and a like sum for each month’s refusal or neglect thereafter.

24 V.S.A. § 223 Statement compared, corrected, and filed

223. Statement compared, corrected, and filed The assistant judges shall compare such statement with the record of the county clerk of orders drawn upon the treasurer for such year, and after correcting errors therein shall cause the same to be recorded in the office of the county clerk.

24 V.S.A. § 224 Annual reports; publication; penalty

224. Annual reports; publication; penalty (a) Within 14 days after the receipt of such statement, the assistant judges shall publish annually such a summary as will show the source and amount of the income of the county, the items and amount of expenditures by the treasurer for the year, together with the indebtedness of the county, and such other facts as to the financial condition of the county as they deem important. Such publication shall be made in not more than three newspapers in the county, or if a newspaper is not published in the county, in some newspaper having general circulation therein. (b) An assistant judge who fails to comply with a provision of this section shall be fined not more than $500.00. Amended 1991, No. 186 (Adj. Sess.), § 35, eff. May 7, 1992.

Source: Vermont General Assembly (legislature.vermont.gov)URL: https://legislature.vermont.gov/statutes/chapter/24/005Fetched: 10/21/2026