When the treasurer, collector of taxes, or other proper officer has a delinquent tax
in his or her hands for collection, he or she may notify the agent or other proper
officer whose duty it is to prosecute and defend suits wherein such municipality is
interested of the amount of such tax and of all fees accrued thereon, who, in his
or her discretion, may institute suit therefor under the provisions of sections 5222-5226 and 5291 of this title, and a tax collector may institute suits as tax collector in his or her own name
and join in one action to recover all taxes in his or her hands for collection against
one taxpayer. A constable or sheriff shall not be disqualified to serve and return
mesne, final, or other process in such suit, by reason of being a taxpayer in such
municipality, by reason of being collector of taxes therein, or by reason of any act
done or fees in his or her behalf accrued on account of such unpaid taxes.
Ran-Mar, Inc. v. Town of Berlin, 2006 VT 117 (Vt. 2006). “Second, a post-Ciace statutory amendment raises doubt about Clace’s continued validity and further supports our conclusion that the Legislature intended to allow collection of interest by tax sale or other collection means. Under current law, “[t]he acceptance of full or partial…”
City of Winooski v. Matte, 218 A.2d 458 (Vt. 1966). · cites it 4דThe City of Winooski is suing these defendants as authorized under 32 V.S.A. § 5221 and 5225, to recover real estate taxes assessed.”
Bogie v. Town of Barnet, 270 A.2d 898 (Vt. 1970). “There is no such provision with respect to the collection of taxes by the institution of a suit for that purpose under 32 V.S.A. § 5221. This is because the measure of recovery is determined by the extent of the tax obligation, and there is no excess to dispose of.”
Vill. of Morrisville Water & Light Dep't v. Town of Hyde Park, 270 A.2d 584 (Vt. 1970). · cites it 2ד2d 458 (1966), the filing with the town clerk of objection to the validity of the assessment-of taxes assessed on a grand list is a prerequisite to the raising of any defense in any suit for the recovery of the tax under 32 V.S.A. § 5221. The cause before us is not an action…”
Clase v. Fair, 285 A.2d 705 (Vt. 1971). “” 32 V.S.A. § 5221. 32 V.S.A. § 5222 is of similar import.”
Bieling v. Malloy, 346 A.2d 204 (Vt. 1975). “32 V.S.A. § 5221. The statutory authority then moves on to more severe remedies such as distraint and sale of personalty, 32 V.”
Ran-Mar, Inc. v. Town of Berlin, 181 Vt. 26 (Vt. 2006). “Second, a post-Clace statutory amendment raises doubt about Clace's continued validity and further supports our conclusion that the Legislature intended to allow collection of interest by tax sale or other collection means. Under current law, "[t]he acceptance of full or partial…”
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