Vermont § 5895 - Tax liability as property lien

§ 5895. Tax liability as property lien

• (a)(1) If any corporation, partnership, individual, trust, or estate required to pay or remit
  any tax liability under this chapter neglects or refuses to pay it in accordance with
  this chapter after notification or assessment thereof under sections 3202 and 3203 of this title, the aggregate amount of the tax liability then due and owing, together with any
  costs that may accrue in addition thereto, shall be a lien in favor of this State
  upon all property and rights to property, whether real or personal, belonging to the
  corporation, partnership, individual, trust, or estate. (2) The lien shall arise at the time the notification or assessment is made by the Commissioner
  and shall continue until the aggregate tax liability with costs is satisfied in full
  or becomes unenforceable by reason of lapse of time. The lien shall be valid as against
  any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of
  the lien and the sum due has been filed by the Commissioner with the clerk of the
  town or city in which the property subject to lien is situated or, in the case of
  an unorganized town, gore, or grant, in the office of the clerk of the county wherein
  the property is situated. The lien shall be deemed filed when the clerk of the town
  or city indorses a certificate on the lien pursuant to 24 V.S.A. § 1159. (3) In the case of a motor vehicle, the lien shall also be valid when a notation of the
  lien is made on the certificate of title and shall only be valid as against any subsequent
  mortgagee, pledgee, bona fide purchaser, or judgment creditor when such notation is
  made. (4) In the case of any prior mortgage on any real or personal property so written as to
  secure a present debt and also future advances by the mortgagee to the mortgagor,
  the lien established pursuant to this section, when notice thereof has been filed
  in the proper clerk’s office, shall be subject to the prior mortgage unless the Commissioner
  also notifies the mortgagee of the recording of the lien in writing, in which case
  any indebtedness thereafter created from the mortgagor to the mortgagee shall be junior
  to the lien established pursuant to this section.