(a) When a municipality votes under an article in the warning to collect interest on overdue
taxes, such taxes, however collected, shall be due and payable not later than December
1 and shall bear interest at the rate of not more than one percent per month or fraction
thereof, for the first three months and thereafter one and one-half percent per month
or fraction thereof, from the due date of such tax. Such interest shall be imposed
on a fraction of a month as if it were an entire month. A municipality having so voted
to collect interest as hereinbefore provided, and the amount thereof, shall thereafter
collect such interest each year until the municipality shall vote otherwise at a meeting
duly warned for the purpose of voting on such question.
(b) Whenever a municipality votes to collect interest on overdue taxes pursuant to this
section, interest in like amount shall be paid by the municipality to any person making
any overpayment of taxes occurring as a result of a redetermination of the grand list
of the taxpayer on appeal provided by chapter 131 of this title. (Amended 1973, No. 86, § 3, eff. for the tax year beginning April 1, 1974, and thereafter; 1981, No. 133 (Adj. Sess.), § 4, eff. April 2, 1982 for tax year beginning April 1, 1982, and thereafter; 1997, No. 50, § 12, eff. June 26, 1997.)
Ran-Mar, Inc. v. Town of Berlin, 2006 VT 117 (Vt. 2006). “Section 5136 does not specify a method by which the interest shall be collected, and no express mention of tax interest is made in most of the sections governing property tax collection.”
Brown v. City of Barre, 878 F. Supp. 2d 469 (D. Vt. 2012). “50 Interest according to 32 V.S.A. § 5136(a) If payment has already been sent, we recommend that you contact our office to make certain that payment is recorded on your account by the indicated date as such payment may have become delayed or lost in the mail.”
Villeneuve v. Town of Underhill, 296 A.2d 192 (Vt. 1972). “Provision is made for the town to collect interest on past due taxes at 32 V.S.A. § 5136 which states: “When a town or municipality within it votes under an article in the warning to collect interest on over-due taxes, such taxes, however collected, shall be due and payable not…”
Ran-Mar, Inc. v. Town of Berlin, 181 Vt. 26 (Vt. 2006). “Section 5136 does not specify a method by which the interest shall be collected, and no express mention of tax interest is made in most of the sections governing property tax collection.”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). · cites it 2דWe will not presume that the Legislature would 2 authorize—by vote, no less, 32 V.S.A. § 5136—the imposition of interest and then impliedly bar its collection by the usual enforcement routes.”
— Vt. Stat. Ann. tit. 32, § 5136(a) — 2 cases
Brown v. City of Barre, 878 F. Supp. 2d 469 (D. Vt. 2012). “50 Interest according to 32 V.S.A. § 5136(a) If payment has already been sent, we recommend that you contact our office to make certain that payment is recorded on your account by the indicated date as such payment may have become delayed or lost in the mail.”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). “We will not presume that the Legislature would 2 authorize—by vote, no less, 32 V.S.A. § 5136—the imposition of interest and then impliedly bar its collection by the usual enforcement routes.”
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