Collector of Taxes

V.S.A. tit. 32, ch. 133, subch. 2

in effect

32 V.S.A. § 4641 Liability for mistakes in the tax bill

4641. Liability for mistakes in the tax bill A collector shall not be liable to an action that may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.

32 V.S.A. § 4642 Indemnification

4642. Indemnification A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage that he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality in the tax bill, warrant, or other precept furnished him or her for the collection of such tax. Such damage may be recovered by him or her of such town, village, or municipality.

32 V.S.A. § 4643 Vacation of office upon failure to post additional bond

4643. Vacation of office upon failure to post additional bond When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the municipality to which such bond was given, they may require in writing an additional bond in such sum and with such sureties as they deem necessary. If the collector or the treasurer does not give such additional bond within 10 days after such notice, his or her office shall be vacant.

32 V.S.A. § 4644 Collector’s duty on vacancy

4644. Collector’s duty on vacancy On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list of the names of all persons included in such tax bills against whom there are unpaid taxes and the amount due from each. When such collector willfully fails to comply with any of the provisions of this section, he or she shall be imprisoned not more than five years or fined not more than $1,000.00, or both. Amended 1971, No. 199 (Adj. Sess.), § 17.

32 V.S.A. § 4645 Successor’s powers

4645. Successor’s powers The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under section 4644 of this title and complete the collection as though the same had been originally committed to him or her.

32 V.S.A. § 4646 Duty to pay over collections

4646. Duty to pay over collections The collector of a town or of a municipality within it, whether or not such municipality has voted to collect its taxes by its treasurer, at the end of every two months and also when demanded in writing by the selectboard or other proper officers of such municipality, shall pay all taxes collected during such two months or since such last preceding payment into the treasury of such municipality. Such collector shall file with the treasurer thereof a list of the taxpayers from whom such taxes have been collected, showing the amounts collected and the years in which such taxes were due.

32 V.S.A. § 4647 Collector to direct application

4647. Collector to direct application When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.

32 V.S.A. § 4671 Delivery of tax bill to successor

4671. Delivery of tax bill to successor At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the monies collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes, who shall receive the same and give his or her receipt therefor.

32 V.S.A. § 4672 Liability of collector upon removal

4672. Liability of collector upon removal A collector so removing, or the executor, administrator, or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality and shall not have authority to collect such unpaid taxes.

32 V.S.A. § 4673 Successor’s powers

4673. Successor’s powers If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.

32 V.S.A. § 4674 Disability of collector

4674. Disability of collector When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed. Amended 1963, No. 24.

32 V.S.A. § 4675 Death of delinquent collector

4675. Death of delinquent collector When a collector who is delinquent in the collection and payment of State taxes dies, the State Treasurer may give notice to one of the selectboard of the amount of such taxes in arrears and request payment thereof. If such taxes are not paid within 30 days thereafter, such Treasurer may issue an extent against the goods and chattels of the inhabitants of such town, and the same shall be collected as hereinafter provided in this chapter in case of an extent against the inhabitants of a town.

32 V.S.A. § 4691 Collector’s liability generally

4691. Collector’s liability generally A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the Director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him or her, shall cite him or her to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him or her for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same. Amended 1977, No. 105, § 14(a).

32 V.S.A. § 4692 Extent against delinquent collector

4692. Extent against delinquent collector When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant to his or her warrant, unless such collector appeals from his or her decision, he or she shall issue an extent, directed as writs of attachment are directed, commanding the officer serving such extent to collect such arrearages and costs of the goods, chattels, or estate of such collector.

32 V.S.A. § 4693 Appeal—Procedure

4693. Appeal—Procedure The collector or the person citing him or her before such justice may appeal from the judgment of the justice to the Superior Court if the appeal is claimed within two hours after the rendition of such judgment. The party appealing shall give security by way of recognizance to the opposite party at the time of taking such appeal that the appellant will prosecute his or her appeal to effect and pay the costs of prosecution. Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.

32 V.S.A. § 4694 Bond by collector

4694. Bond by collector When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are payable, with sureties to be approved by such clerk, in a sum double the amount of arrearages of taxes as adjudged by such justice, conditioned for the payment of such sum of arrearages of taxes and costs as such Superior Court may finally adjudge to be paid by such collector. When such collector fails to give and file such bond, the justice shall issue an extent as though an appeal had not been taken. Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.

32 V.S.A. § 4695 Superior Court’s jurisdiction

4695. Superior Court’s jurisdiction The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same. Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.

32 V.S.A. § 4696 Distraint of collector’s property

4696. Distraint of collector’s property When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.

32 V.S.A. § 4697 Distraint by copy

4697. Distraint by copy When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes distrains any class of property that may by law be attached on mesne process by lodging a copy in the town clerk’s office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk’s office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk’s office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.

32 V.S.A. § 4698 Excess realized on extent

4698. Excess realized on extent When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of the just balance due such municipality from such collector.

32 V.S.A. § 4699 Discharge of imprisoned collector

4699. Discharge of imprisoned collector When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be discharged from such imprisonment by the order of a Superior judge upon proof of the foregoing facts, on notice to the treasurer of such municipality.

32 V.S.A. §§ 4700, 4701 Repealed.

32 V.S.A. § 4702 Collection enjoined, time not reckoned

4702. Collection enjoined, time not reckoned When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.

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