Vermont § 32 - Tax rate
Full text of Vermont Vermont Statutes Online § 32 — Tax rate, with citation guidance and answers to common questions.
§ 32. Tax rate
- (a) If the municipal and school budgets have been adopted by July 1, then as soon as practicable
after the final adoption of the last budget and the filing by the listers of the grand
list, the Selectboard shall annually vote a uniform rate of tax sufficient to raise
the amount of revenue voted by the Town and Town School District for the support of
the Town and Town School District government for the ensuing fiscal year. In setting
the rate, the Board shall consider all other sources of revenue available to the Town
and Town School District, including any surplus carried over from the previous year,
and shall also make such allowance for delinquent taxes as they may think proper. (b) If the final municipal and school budgets have not been adopted by July 1, then as
soon as practicable thereafter the Selectboard shall set an interim rate of tax. The
interim tax rate shall be sufficient to raise the amount of tax revenue in any budget
that has been adopted, plus an amount sufficient to raise 100 percent of the last
adopted budget of the same type as that budget that has not yet been adopted. Once
the final budgets have been adopted, the Selectboard shall proceed to set a rate of
tax as set forth in subsection (a) of this section.
Frequently Asked Questions About Vermont § 32
What does Vermont Statutes Online § 32 cover?
Section 32 ("Tax rate") 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 § 32?
A common citation format is "Vermont Statutes Online § 32" (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 § 32 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.