Vermont § 33 - Collection of taxes

§ 33. Collection of taxes

• (a) Real and personal property taxes and other taxes, assessments, charges, or levies
  by the Town shall be due either in one payment or in not more than four installments,
  as equal as possible, on dates specified by the voters at the annual Town election.
  If an interim tax rate has been set, the installments shall be calculated as though
  it were not an interim rate. However, once the budgets have passed, revised tax bills
  shall be sent to the taxpayers and the remaining installments shall be calculated
  to offset equally, or as equal as possible, the over- or underpayment caused by the
  interim rate. Any installment not paid when due shall be delinquent and there shall
  immediately be added to the amount due a charge for late payment equivalent to five
  (5) percent of the delinquent installment. For a period of 30 days immediately following
  the due date, delinquent accounts shall be retained by the Treasurer and shall be
  payable to his or her office. (b) As soon as practicable after the expiration of 30 days from the due date of each installment,
  the Treasurer shall forward all accounts then remaining unpaid to the Tax Collector,
  together with a warrant for the collection of such accounts, in the form prescribed
  by law. Thereafter, all such accounts shall be payable only to the Tax Collector.
  Accounts forwarded to the Tax Collector shall bear simple interest at the rate of
  one percent per month, which is an annual rate of 12 percent, on the original amount
  of the tax due. In addition, a collection fee of eight percent of the original tax
  due shall be charged together with any reasonable attorney fees and court costs incurred
  in the collection of any delinquent account. All such charges, fees, interest, and
  other added amounts shall be cumulative and shall accrue at the times and in the manner
  herein specified. (c) The Tax Collector shall have all the powers that tax collectors of towns have under
  the general law of the State, including the power to levy on personal property, bring
  actions at law, conduct tax sales, and bring petitions for foreclosure of tax liens.
  Such acts shall be done in the name of the Town of Barre and in the manner provided
  by such general law, except as modified by any provision of this charter. (Amended 2015, No. M-2, § 2, eff. Feb. 25, 2015.)