Vermont § 5294 - Time limitations on actions or suits by taxpayer

§ 5294. Time limitations on actions or suits by taxpayer

• Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of: (1) an act required to be done by a treasurer of a town relating to a tax assessed; (2) notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof; (3) acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection; (4) acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent. (Amended 1959, No. 218, § 1.)