Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5071 (2026)

✓ current as of May 2026

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Subchapter 008 : TAX LIENS

(Cite as: 32 V.S.A. § 5071)

§ 5071. Filing and notice of lien

The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal property records written notice that a tax lien is claimed by such town upon part or all of the personal property of a taxpayer in such town to secure the payment of the taxes voted by such town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523, and levied or to be levied on such personal property of such taxpayer. Like notice shall be given forthwith to the taxpayer or if he or she is not the owner of such personal property, to the owner thereof, and to all persons having a duly recorded lien on such personal property by sending such notice to the last known post office address of each by registered mail with return receipt. If the taxpayer or owner or lien holder is a partnership, such notice shall be given as aforesaid to one of the partners and if a corporation, such notice shall be given as aforesaid to the president or treasurer thereof.

Notes of Decisions

Cited in 4 cases, 1970–1991 · leading case: In Re New England Carpet Co., Inc., 26 B.R. 934 (Bankr. D. Vt. 1983).

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In Re New England Carpet Co., Inc., 26 B.R. 934 (Bankr. D. Vt. 1983). “The complaint alleges (Paragraph 10) that the tax collector of Bristol “filed a tax lien covering personal property” here involved on *940 October 1,1969, but it does not allege, nor is there any evidence before the Court or representation made by the Town that it complied with…”

Town of Bristol v. United States ex rel. Small Bus. Admin., 315 F. Supp. 908 (D. Vt. 1970). · cites it 2× “Both parties agree that on or about October 1, 1969, the Town of Bristol filed a tax lien under 32 V.”

In Re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991). “By contrast, personal property tax liens arise only when the tax collector, with the prior approval of the town’s selectmen or aldermen, exercises discretionary authority to act with respect to a particular taxpayer, and files a notice of tax lien, 32 V.S.A. § 5071. It is the…”

Bieling v. Malloy, 346 A.2d 204 (Vt. 1975). “32 V.S.A. § 5071. A civil suit to directly collect the overdue tax is available.”

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