Vermont § 34 - Board of Abatement

§ 34. Board of Abatement

• (a) The Board of Civil Authority, together with the Treasurer and the Assessor, shall
  constitute the Board of Abatement. The Chair and Clerk of the Board of Civil Authority
  shall serve as the Chair and Clerk, respectively, of the Board of Abatement. (b) The Board shall meet at least one time each year, at the call of the Clerk, to consider
  all requests for abatement of any tax, assessment, charge, or other levy made by the
  Town, or of any penalties, interest, and other delinquent charges. (c) Public notice of every meeting of the Board of Abatement shall be given by posting
  at the municipal building, on the official Town website, and at least three other
  public places within the Town, as designated by the Selectboard, and by publishing
  the notice two times in a newspaper having general circulation within the Town within
  at least two and not more than 10 days prior to the meeting. (d) Any taxpayer may request abatement of any tax, assessment, charge, or other levy,
  or any other penalties, interest, and other delinquent charges for which that individual
  is or may become liable. The Tax Collector may also submit to the Board for its consideration
  such taxes, assessment charges, or other levies, or penalties, interest, and other
  delinquent charges as the Tax Collector may see fit and may also offer recommendations
  to the Board. If the Board finds: (1) that there is no reasonable probability of collection; or (2) that the tax, assessment, charge, or other levy was not properly assessed; or (3) that all persons liable for tax, assessment, charge, or other levy have died or removed
  from the State; or (4) that the persons liable for the tax, assessment, charge, or other levy are financially
  unable to pay same; or (5) that collection of the tax, assessment, charge, or other levy would work an injustice;
  or (6) that collection of the tax, assessment, charge, or other levy would create an undue
  expense for the Town, then the Board may abate the tax, assessment, charge, or other
  levy, or the accrued penalties, interest, and other delinquent charges in whole or
  in part. If wholly abated, all accrued penalties, interests, and other delinquent
  charges shall also abate in full. If partly abated, such penalties, interests, and
  charges shall abate pro rata. (Amended 2015, No. M-2, § 2, eff. Feb. 25, 2015; 2021, No. M-1, § 2, eff. April 13, 2021.)