Vermont Statutes Title 24 Sec. 1521
Terms Used In Vermont Statutes Title 24 Sec. 1521
- Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
- Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
§ 1521. Tax bills and warrants
The selectboard shall seasonably make out and deliver to the proper collector, or to the town treasurer, if the town has voted to collect its taxes by that officer, tax bills for State, county, town, town school district, and highway taxes, with the name of each person taxed and the amount of the tax. They shall annex proper warrants thereto for collection and may include all of such taxes or a part thereof in one tax bill; provided, however, that a tax bill that includes an assessment of tax on a homestead shall separately state the amount of tax imposed on the housesite for municipal services and the amount of tax imposed on the housesite for education property tax. One warrant only shall be required for the collection of taxes on such tax bill. The selectboard shall certify on a tax bill, so made out what taxes are included therein and the rate percent of each tax so included. (Amended 1997, No. 60, § 28, eff. July 1, 1998; 2003, No. 76 (Adj. Sess.), § 19, eff. Feb. 17, 2004.)