Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 5295 (2026)

✓ current as of May 2026

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Subchapter 009 : DELINQUENT TAXES

(Cite as: 32 V.S.A. § 5295)

§ 5295. Construction of limitation period

For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply:

(1) If the taxpayer is arrested on a tax collector’s warrant, within one year from the date of his or her arrest.

(2) If collection is sought to be enforced by distraint of personal property on the tax collector’s warrant, within one year from the date of the distraint.

(3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector.

(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment. (Amended 1959, No. 218, § 4.)

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 1978–2023 · leading case: Johnathan J. Billewicz v. Town of Fair Haven, 2021 VT 20 (Vt. 2021).

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Johnathan J. Billewicz v. Town of Fair Haven, 2021 VT 20 (Vt. 2021). “32 V.S.A. § 5295(3). Although this may present a problem in some cases whereby the statute of limitations could run 12 before certain actions giving rise to a claim occurred, that is not this case.”

Univ. of Vermont v. Town of Colchester, 392 A.2d 413 (Vt. 1978). “” Concluding that the exemption is applicable because “[t]he key fact here is that the property is being used to foster the education of students,” the trial court gave judgment for payments made to the Town under protest over a three year period, despite the Town’s insistence…”

Emanuel G. Contos v. Town of Londonderry & Sandra Superchi (Vt. 2023). “” 32 V.S.A. § 5295(3). Sections 5294 and 5295 apply to any challenge alleging defects in “the tax collector’s procedural steps in collecting the tax.”

— Vt. Stat. Ann. tit. 32, § 5295(3) — 2 cases

Johnathan J. Billewicz v. Town of Fair Haven, 2021 VT 20 (Vt. 2021). “32 V.S.A. § 5295(3). Although this may present a problem in some cases whereby the statute of limitations could run 12 before certain actions giving rise to a claim occurred, that is not this case.”

Emanuel G. Contos v. Town of Londonderry & Sandra Superchi (Vt. 2023). “” 32 V.S.A. § 5295(3). Sections 5294 and 5295 apply to any challenge alleging defects in “the tax collector’s procedural steps in collecting the tax.”

— Vt. Stat. Ann. tit. 32, § 5295(4) — 1 case

Univ. of Vermont v. Town of Colchester, 392 A.2d 413 (Vt. 1978). “” Concluding that the exemption is applicable because “[t]he key fact here is that the property is being used to foster the education of students,” the trial court gave judgment for payments made to the Town under protest over a three year period, despite the Town’s insistence…”

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