Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5191 (2026)

Property subject to distraint

✓ current as of May 2026

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Subchapter 009 : DELINQUENT TAXES

(Cite as: 32 V.S.A. § 5191)

§ 5191. Property subject to distraint

At the expiration of the time for payment of tax as given in the notice required by section 4772 of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.

Notes of Decisions

Cited in 1 case, 1970–1970 · leading case: Bogie v. Town of Barnet, 270 A.2d 898 (Vt. 1970).

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Bogie v. Town of Barnet, 270 A.2d 898 (Vt. 1970). “Where the remedy of distraint is used under 32 V.S.A. § 5191, the balance from the sale is to be returned to the taxpayer.”

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