Vermont § 1674 - Delinquent tax commission and collection costs The fees and penalties collected by collectors of taxes shall be as follows:
Full text of Vermont Vermont Statutes Online § 1674 — Delinquent tax commission and collection costs The fees and penalties collected by collectors of taxes shall be as follows:, with citation guidance and answers to common questions.
§ 1674. Delinquent tax commission and collection costs The fees and penalties collected by collectors of taxes shall be as follows:
- (1) Where a municipality does not vote to collect its taxes by its treasurer, the collector
shall not tax or collect of the taxpayer any commission or fees on taxes paid within
the time established in the notice required by section 4772 of this title. (2) On all taxes collected after the expiration of the time established in the notice
required by section 4772 or 4792 of this title, the collector may charge and collect from the taxpayer a commission of eight percent
on the amount of the tax, unless a municipality votes otherwise pursuant to subdivision
(3) of this section. (3) For all taxes collected after the expiration of the time established in the notice
required by section 4772 or 4792 of this title, voters of a municipality may adopt by a majority vote of the municipality’s members
present and voting at an annual or special meeting: (A) The percent of the amount of the tax collected that shall be charged as a commission,
provided that the adopted percent does not exceed eight percent. (B) A grace period or graduated commission schedule for taxes paid within a defined time
frame after the established time of payment. (4) Whenever it is necessary to levy on persons or personal estate, the collector shall
be allowed to tax and collect from the taxpayer, as further compensation, such fees
as sheriffs are allowed for levying executions. (Amended 1993, No. 68, § 1; 1997, No. 26, § 1; 2003, No. 100 (Adj
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 1674
What does Vermont Statutes Online § 1674 cover?
Section 1674 ("Delinquent tax commission and collection costs The fees and penalties collected by collectors of taxes shall be as follows:") 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 § 1674?
A common citation format is "Vermont Statutes Online § 1674" (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 § 1674 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.