Vt. Stat. Ann. » Title 32 Chapter 133
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5061 (2026)

✓ current as of May 2026
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Subchapter 008 : TAX LIENS

(Cite as: 32 V.S.A. § 5061)
Notes of Decisions
Cited in 9 cases, 1970–2019 · leading case: In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
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In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991). · cites it 6× “” The Town’s claim for real property taxes is thus secured by a first lien, as provided by 32 V.S.A. § 5061. The Town must pursue its remedies as a secured creditor, because its claim for 1990 taxes is not an administrative expense under 503(b), and thus is not entitled to…”
West v. Vill. of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983). · cites it 4× “The only reasonable interpretation of the emphasized language is that the form and scope of the lien shall be determined by reference to the tax lien provisions of the Vermont Statutes, Vt.Stat.Ann. tit. 32, § 5061 (1981). This procedure is also indicated by Vt.”
Brown v. City of Barre, 878 F. Supp. 2d 469 (D. Vt. 2012). · cites it 2× “” 32 V.S.A. § 5061(b). Second, Vermont’s Disconnect Statute authorizes municipalities to disconnect water service “as a delinquency collection procedure.”
City of St. Albans v. Goodrich, 373 A.2d 549 (Vt. 1977). · cites it 3× “The defendants introduced testimony on the issue of the level of reasonableness of fees in such cases, and the trial court found $150.00 to be reasonable in this litigation.”
Brookside Memorials, Inc. v. Barre City, 702 A.2d 47 (Vt. 1997). “§ 3612 provide that unpaid sewage disposal charges shall be a lien upon real estate in the same manner as taxes under 32 VS.A. § 5061, and that the municipality may enforce such a lien in the same manner as in the collection of taxes under subchapter 9 of chapter 133 of Title…”
Bogie v. Town of Barnet, 270 A.2d 898 (Vt. 1970). “32 V.S.A. § 5061. That excess goes to the taxpayer.”
Bennington Realty, LLC v. Jard Co., Inc., 726 A.2d 56 (Vt. 1999). “In its answer, the Town asserted as an affirmative defense that under 32 VS.A. § 5061 its lien was superior to any interest asserted by either plaintiff or any other defendant.”
Bieling v. Malloy, 346 A.2d 204 (Vt. 1975). “32 V.S.A. § 5061. For those who own taxable personalty, a similar provision applies.”
HARR, LLC v. Town of Northfield (D. Vt. 2019). “NED’s operations are governed by Subchapter 4 of Defendant’s Town Charter (the “Town Charter”), which provides in relevant part: The charges and rates for electric service shall be a lien upon real estate, wherever located, furnished with such service in the same manner and to…”
— Vt. Stat. Ann. tit. 32, § 5061(a) — 2 cases
In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991). “” The Town’s claim for real property taxes is thus secured by a first lien, as provided by 32 V.S.A. § 5061. The Town must pursue its remedies as a secured creditor, because its claim for 1990 taxes is not an administrative expense under 503(b), and thus is not entitled to…”
West v. Vill. of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983). “The only reasonable interpretation of the emphasized language is that the form and scope of the lien shall be determined by reference to the tax lien provisions of the Vermont Statutes, Vt.Stat.Ann. tit. 32, § 5061 (1981). This procedure is also indicated by Vt.”
— Vt. Stat. Ann. tit. 32, § 5061(b) — 2 cases
Brown v. City of Barre, 878 F. Supp. 2d 469 (D. Vt. 2012). “” 32 V.S.A. § 5061(b). Second, Vermont’s Disconnect Statute authorizes municipalities to disconnect water service “as a delinquency collection procedure.”
City of St. Albans v. Goodrich, 373 A.2d 549 (Vt. 1977). “The defendants introduced testimony on the issue of the level of reasonableness of fees in such cases, and the trial court found $150.00 to be reasonable in this litigation.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.