Vermont Statutes Title 32 Sec. 4821
Terms Used In Vermont Statutes Title 32 Sec. 4821
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Municipality: shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units. See
- 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
§ 4821. Procedure
When jurisdiction over property, real or personal, for purposes of taxation is claimed by more than one municipality or is claimed by a municipality in this State and a municipality in another state, a person or corporation whose property is subject to such conflicting claims may pay the tax thereon to any municipality in this State claiming jurisdiction, under protest, or with notice of the other claim of jurisdiction. When it shall be finally determined by any court of last resort having jurisdiction that such property, real or personal, was improperly or unlawfully taxed by the municipality to which such tax had been paid, or if any compromise or adjustment is made that shall place the property in question in a jurisdiction other than that in which it is so taxed, the person or corporation paying the same under protest, or with notice as herein provided, may recover the same from the municipality to which the same was so paid in a civil action under this section.