Vermont Statutes Title 32 Sec. 5294
Terms Used In Vermont Statutes Title 32 Sec. 5294
- Arrest: Taking physical custody of a person by lawful authority.
- 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
§ 5294. Time limitations on actions or suits by taxpayer
Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of:
(1) an act required to be done by a treasurer of a town relating to a tax assessed;
(2) notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof;
(3) acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection;
(4) acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent. (Amended 1959, No. 218, § 1.)