Vermont Statutes Title 32 Sec. 4609
Terms Used In Vermont Statutes Title 32 Sec. 4609
- Municipality: shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units. 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
§ 4609. Military personnel penalty and interest exemption
(a) Notwithstanding any other provision of law, the legislative body of a municipality or the voters at a town meeting may exempt from the payment of any penalty, fee, or interest relative to the failure to make timely payment of taxes upon the principal residences of military personnel, individuals who have been called to full-time active duty by the President of the United States as the result of a military conflict in an area designated a combat zone by the President of the United States, for the time such member is on active duty and for 180 days thereafter.
(b) Persons exempted under subsection (a) of this section shall provide a copy of their military orders or other appropriate documentation to the municipal clerk in order to secure such benefits. (Added 1991, No. 110, § 3, eff. June 28, 1991.)