§ 5131 Supervision by Director
§ 5132 Conferences; bulletins; forms
§ 5133 Meetings of tax collectors
§ 5134 Failure to attend meetings; compensation
§ 5135 Returns to Director
§ 5136 Interest on overdue taxes
§ 5137 Recording delinquent payments
§ 5138 Power of collector as to delinquent taxes
§ 5139 Collection of taxes by sheriff
§ 5140 Collection from estate of deceased
§ 5141 Collection from earnings of municipal employees
§ 5142 Delinquent taxes; interest and collection fees
§ 5162 List of delinquent taxpayers
§ 5163 Certification
§ 5164 Penalties
§ 5191 Property subject to distraint
§ 5192 Distraint by copy
§ 5193 Sale on distraint
§ 5221 Commencement of action; disqualifications
§ 5222 Taxes collectible by action
§ 5223 Recognizance requirement
§ 5224 Trustee process
§ 5226 Presumption of lawful assessment
§ 5227 Judge not disqualified
§ 5251 Definitions
§ 5252 Levy and notice of sale; securing property
§ 5253 Form of advertisement and notice of sale
§ 5254 Sale of realty
§ 5255 Report of sale; form
§ 5256 Sale of lands subject to lease
§ 5257 Sale of realty to satisfy personal property taxes
§ 5258 Fees and costs allowed after warrant and levy recorded
§ 5259 Municipality may acquire land on tax sale
§ 5260 Redemption
§ 5261 Deed by collector
§ 5262 Recording lands not redeemed
§ 5263 Limitation of actions against grantee in possession
§ 5291 Disputing validity of tax
§ 5292 Filing of taxpayer’s objections
§ 5293 Time limitation on assertion of defenses by taxpayer
§ 5294 Time limitations on actions or suits by taxpayer
§ 5295 Construction of limitation period
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Terms Used In Vermont Statutes > Title 32 > Chapter 133 > Subchapter 9 - Delinquent Taxes

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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
  • Personal estate: shall include all property other than real estate. See
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • said: when used by way of reference to a person or thing shall apply to the same person or thing last mentioned. 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
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.