As used in sections 5251-5258 and 5292-5295 of this title:
(1) The assessment of a tax shall be defined to mean all acts required by law to be done
in respect to such tax by the officials of the town designated by law for that purpose,
from the time of the making of a warning for an annual town meeting, up to and including
the time that a tax bill is placed in the hands of the town treasurer for collection,
in cases where the town votes to collect by its treasurer, or when the town does not
so vote, up to and including the time that a tax bill with a warrant annexed thereto
for collection has been placed in the hands of the town tax collector for collection.
(2) The collection of a tax shall be defined to mean all acts required by law to be done
or permitted by law to be done in respect to such tax, by either the town treasurer
or the town tax collector, from the time specified in subdivision (1) of this section
as marking the end of the assessment of the tax, up to and including the last act
required or permitted by law to be done by the town tax collector in the enforcement
of the collection of the tax.
Notes of Decisions
Cited in 3
cases (2 in the last 5 years), 2014–2023 · leading case: Larry Carr (Bankr. D. Vt. 2023).
Larry Carr (Bankr. D. Vt. 2023). · cites it 2דThe Vermont statutes governing the sale of real estate for delinquent taxes are located at 32 V.S.A. § 5251, et seq. Section 5251 specifically states: For the purposes of sections 5251-5258 and 5292-5295 of this title: (1) The assessment of a tax shall be defined to mean all…”
Emanuel G. Contos v. Town of Londonderry & Sandra Superchi (Vt. 2023). “” Billewicz, 2021 VT 20, ¶ 23 ; 32 V.S.A. § 5251 (defining “collection of a tax” to mean all acts required or permitted to be done by tax collector, from end of assessment “up to and including the last act required or permitted by law to be done by the town tax collector in the…”
Moore v. Town of Brighton (Vt. Super. Ct. 2014). “The events giving rise to Plaintiff’s claim commenced with the tax sale of a parcel of real property by the Town of Brighton to Plaintiff, pursuant to 32 V.S.A. §§ 5251, et seq., for the purposes of satisfying the property owner’s delinquent taxes.”
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