Vermont § 104 - Taxes to be paid in installments Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative
Full text of Vermont Vermont Statutes Online § 104 — Taxes to be paid in installments Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative, with citation guidance and answers to common questions.
§ 104. Taxes to be paid in installments Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative
- Officer, to whom the taxes so assessed shall be paid, one-quarter of such tax shall
be paid to said Chief Administrative Officer within 15 days from the time the tax
bill for the same is delivered to him or her; one-quarter of such tax shall be paid
to said Treasurer within three months and 15 days from the date when said tax bill
is delivered to him or her; and one-quarter of such tax shall be paid to the Chief
Administrative Officer within seven months and 15 days from the date when said tax
bill is delivered to him or her; and one-quarter of such tax shall be paid to the
Chief Administrative Officer within 10 months and 15 days from the date when said
tax bill is delivered to said Chief Administrative Officer. All installments of said
taxes as received by said Chief Administrative Officer shall be applied by him or
her first to payment of any personal property tax and next to payment of any real
estate tax. Notwithstanding the foregoing, the Board of Finance may establish and
amend from time to time a discount that shall be available to a taxpayer who pays
the entirety of the real estate taxes due on a particular piece of property on or
before the payment due date for the first installment of such real estate taxes; provided,
however, that any such discount shall not affect the City’s liability to the State
for education property taxes.
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 104
What does Vermont Statutes Online § 104 cover?
Section 104 ("Taxes to be paid in installments Except when otherwise provided, whenever any tax shall be assessed on the property grand list by the City Council, the tax bill shall be delivered to the Chief Administrative") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 104?
A common citation format is "Vermont Statutes Online § 104" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.