(a) When the tax with costs and fees is not paid before the day of sale, the real property
on which the taxes are due shall be sold to pay such taxes, costs, and fees.
(b) Notwithstanding the provisions of subsection (a) of this section, the owner of the
property being sold for taxes may request in writing, not less than 24 hours prior
to the tax sale, that a portion of the property be sold. Such request must clearly
identify the portion of the property to be sold and must be accompanied by a certification
from the District Environmental Commission and the town zoning administrative officer
that the portion identified may be subdivided and meets minimum lot size requirements.
In the event that the portion identified by the taxpayer cannot be sold for the tax
and costs, then the entire property may be sold to pay such tax and costs. (Amended 1995, No. 106 (Adj. Sess.), § 2; 1995, No. 169 (Adj. Sess.), § 13, eff. May 15, 1996; 1999, No. 49, § 70, eff. June 2, 1999.)
Ran-Mar, Inc. v. Town of Berlin, 2006 VT 117 (Vt. 2006). · cites it 3דTaxpayers challenged the Town’s actions, claiming that the Town exceeded its statutory taxing authority under 32 V.S.A. § 5254(a) by collecting “interest” and “penalties” through the tax sales and by retaining the excess proceeds from the tax sales during the redemption period.”
Price v. Leland, 546 A.2d 793 (Vt. 1988). “When property is sold to satisfy delinquent taxes owed to a town, the tax collector is required to sell only so much of the property as is necessary to pay the delinquent taxes plus the costs of the tax sale.”
Hogaboom v. Jenkins v. Town of Milton, 2014 VT 11 (Vt. 2014). “See 32 V.S.A. § 5254(b). We need not determine what other property rights of the taxpayer are impacted by the tax sale, prior to redemption or expiration of the redemption period, because we conclude that the assessment of increased costs to the taxpayer seeking to keep the…”
Bogie v. Town of Barnet, 270 A.2d 898 (Vt. 1970). · cites it 2דSimilarly, if the statutory injunction in 32 V.S.A. § 5254 is obeyed, and only so much of the land is sold as is necessary to pay the tax and costs, there should be no excess to dispose of.”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). · cites it 4דTOWN OF BERLIN ENTRY Plaintiff-Taxpayers, related corporate entities, seek to set aside the tax sales of several of their properties, arguing that the Town of Berlin improperly determined the amounts collectible by 32 V.S.A. § 5254 tax sales (by recovering interest on the…”
— Vt. Stat. Ann. tit. 32, § 5254(a) — 2 cases
Ran-Mar, Inc. v. Town of Berlin, 2006 VT 117 (Vt. 2006). “Taxpayers challenged the Town’s actions, claiming that the Town exceeded its statutory taxing authority under 32 V.S.A. § 5254(a) by collecting “interest” and “penalties” through the tax sales and by retaining the excess proceeds from the tax sales during the redemption period.”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). “TOWN OF BERLIN ENTRY Plaintiff-Taxpayers, related corporate entities, seek to set aside the tax sales of several of their properties, arguing that the Town of Berlin improperly determined the amounts collectible by 32 V.S.A. § 5254 tax sales (by recovering interest on the…”
— Vt. Stat. Ann. tit. 32, § 5254(b) — 2 cases
Hogaboom v. Jenkins v. Town of Milton, 2014 VT 11 (Vt. 2014). “See 32 V.S.A. § 5254(b). We need not determine what other property rights of the taxpayer are impacted by the tax sale, prior to redemption or expiration of the redemption period, because we conclude that the assessment of increased costs to the taxpayer seeking to keep the…”
Ran-Mar, Inc. v. Town of Berlin (Vt. Super. Ct. 2005). “TOWN OF BERLIN ENTRY Plaintiff-Taxpayers, related corporate entities, seek to set aside the tax sales of several of their properties, arguing that the Town of Berlin improperly determined the amounts collectible by 32 V.S.A. § 5254 tax sales (by recovering interest on the…”
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