Vermont § 5142 - Delinquent taxes; interest and collection fees
Full text of Vermont Vermont Statutes Online § 5142 — Delinquent taxes; interest and collection fees, with citation guidance and answers to common questions.
§ 5142. Delinquent taxes; interest and collection fees
- (a) The acceptance of full or partial payment of overdue taxes by a town official shall
not preclude the town from collecting any unpaid balance of taxes and any interest
and collection fees accruing to the town, whether relating to the collected or uncollected
portion of taxes. (b) Notwithstanding the provisions of subsection (a) of this section, the treasurer shall
accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes
tendered after the due date fixed in the notice sent pursuant to section 4792 of this title but before the warrant is issued, provided such payment is accompanied by the collection
fee and any interest. Taxes, fees, and interest collected under this subsection shall
be turned over to the collector of delinquent taxes when the warrant is issued. (c) Notwithstanding the provisions of subsection (a) of this section, if taxes are not
collected by the treasurer and the collector of delinquent taxes and the collector
of current taxes are not the same person, the collector of current taxes shall accept,
on behalf of the collector of delinquent taxes, full payment of overdue taxes tendered
after the due date fixed in the notice sent pursuant to section 4772 of this title but before the list of delinquent taxpayers is delivered to the collector of delinquent
taxes, provided such payment is accompanied by the collection fee and any interest.
Taxes, fees, and interest collected under this subsection shall be turned over to
the collector of delinquent taxes when the list of delinquent taxpayers is delivered. (Added 1985, No. 91; amended 1989, No. 149 (Adj. Sess.), § 4, eff. April 24, 1990; 1997, No. 26, § 4.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5142
What does Vermont Statutes Online § 5142 cover?
Section 5142 ("Delinquent taxes; interest and collection fees") 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 § 5142?
A common citation format is "Vermont Statutes Online § 5142" (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 § 5142 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.