Vermont Statutes Title 32 Sec. 5295
Terms Used In Vermont Statutes Title 32 Sec. 5295
- Arrest: Taking physical custody of a person by lawful authority.
- following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
- Personal property: All property that is not real property.
- real estate: shall include lands, tenements, and hereditaments and all rights thereto and interests therein, and pews or slips in places of public worship shall be treated as real estate. 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
§ 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.)