Collection of State and County Taxes

V.S.A. tit. 32, ch. 133, subch. 3

in effect

32 V.S.A. § 4731 Collection of State and county taxes

4731. Collection of State and county taxes When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the selectboard who, within the time required by the warrant, shall draw an order on the town treasurer for the amount of such tax, and such treasurer shall forthwith pay the State or county treasurer, as the case may be, the amount of such order.

32 V.S.A. § 4732 Instructions on tax warrants

4732. Instructions on tax warrants The State Treasurer shall cause to be printed upon the back of each collector’s warrant for the collection of State taxes the time when the same is to be paid and the other duties to be performed by the collector as to such payment.

32 V.S.A. § 4733 Repealed. 2003, No. 122 (Adj. Sess.), § 294c.

32 V.S.A. § 4734 County treasurer’s powers

4734. County treasurer’s powers The county treasurer in collecting county taxes shall have the same powers as the State Treasurer in collecting State taxes.

32 V.S.A. § 4735 Extent against town

4735. Extent against town When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring him or her to levy such tax or the amount remaining due on the goods and chattels of the inhabitants of the town from which such tax is unpaid, and such sheriff shall levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.

32 V.S.A. § 4736 Owner of property taken may recover over

4736. Owner of property taken may recover over The owner of goods or chattels so taken and sold may recover of such town payment therefor and 12 percent interest thereon in a civil action under this section.

32 V.S.A. § 4737 Extent against sheriff

4737. Extent against sheriff When a sheriff does not execute or return an extent nor account to the Treasurer for the sum due thereon within 60 days from the time he or she receives it, the Treasurer shall issue his or her extent against such sheriff directed to the high bailiff of the county where such sheriff resides and the high bailiff shall levy and collect the same of the goods, chattels, or estate of the sheriff as collectors serve their warrants, giving 14 days’ notice of the sale of such goods and chattels. If real estate is taken, he or she shall advertise and sell it in the same manner, and the same time for redemption shall be allowed, as in case of the sale of lands by collectors for the payment of taxes. The high bailiff shall commit such sheriff to jail for want of sufficient goods, chattels, or estate.

32 V.S.A. § 4738 High bailiff’s liability

4738. High bailiff’s liability When a high bailiff does not discharge his or her duty in thus collecting an extent, the Treasurer may recover against such bailiff and his or her sureties double the sum contained in such extent, with costs.

32 V.S.A. § 4739 Tax to satisfy extent

4739. Tax to satisfy extent When a collector is delinquent and an extent is issued against the town, the selectboard shall immediately make a tax bill sufficient to pay the sum due with the costs and deliver the same to another collector of the town to collect. If there is no such collector, the selectboard shall deliver the same to such person as they appoint. Such collector or person so appointed shall have the same power and be accountable in the same manner as collectors of town taxes.

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