Vermont § 51 - Taxation and collection
Full text of Vermont Vermont Statutes Online § 51 — Taxation and collection, with citation guidance and answers to common questions.
§ 51. Taxation and collection
- (a) [Repealed.] (b) Responsibility for taxation and collection. (1) The Town Treasurer shall be responsible for tax collection. (2) [Repealed.] (3) The Collector of Taxes or Delinquent Taxes may charge and collect such fees and interest
as may be fixed by the Selectboard and shall deposit them into the General Fund. Fees
and interest established shall not exceed those provided by statute. (c) Manner of collection. (1) The timetable of tax collection in terms of due dates and installments shall be fixed
by the Town Treasurer, subject to the approval of the Selectboard. (2) [Repealed.] (d) [Repealed.] (e) Tax stabilization. (1) The authority to negotiate and grant tax stabilization agreements shall be granted
and revoked by the voters. (2) The Selectboard shall negotiate all stabilization agreements when so authorized by
the voters. (3) Under this section, the Selectboard shall maintain uniform guidelines outlining the
scope and nature of tax stabilization agreements. (4) The Selectboard shall retain final authority on stabilization agreements. (f) Special assessments. (1) The Selectboard shall have the authority to negotiate or impose by ordinance reasonable
special assessments or special use charges. (2) The procedures for each special assessment must be outlined and authorized by an ordinance
explaining the reason for the assessment, the amounts and basis for the amounts, the
collection of the assessments, and all other matters related to the assessment. (g) [Repealed.] (Amended 2021, No. M-13 (Adj. Sess.), § 2, eff. May 16, 2022.)
Frequently Asked Questions About Vermont § 51
What does Vermont Statutes Online § 51 cover?
Section 51 ("Taxation and collection") 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 § 51?
A common citation format is "Vermont Statutes Online § 51" (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 § 51 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.