Vermont § 73 - Penalty for delinquent installments and personal property or inventory taxation
Full text of Vermont Vermont Statutes Online § 73 — Penalty for delinquent installments and personal property or inventory taxation, with citation guidance and answers to common questions.
§ 73. Penalty for delinquent installments and personal property or inventory taxation
- (a) If the Town of Berlin adopts the installment system of taxes, the Town may vote to
collect a penalty for delinquent installment payments of property taxes. The vote
shall be by Australian ballot and once enacted shall remain in effect until rescinded
by a similar vote. Penalties shall not exceed those allowed by law. (b) When the collection of a delinquent property tax, sewer or water use charge, interest
and penalty, or any combination thereof would create an undue expense for the Town,
the Treasurer may, after approval of the Selectboard, forgive any delinquent amounts
due when the amount is less than $5.00. (c) When the total assessed value of personal property or inventory is equal to or less
than $1,650.00, the Town Treasurer may, upon approval of the Selectboard, waive the
personal property or inventory taxation. (Amended 2017, No. M-8, § 2; 2023, No. M-12, § 2, eff. June 8, 2023.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 73
What does Vermont Statutes Online § 73 cover?
Section 73 ("Penalty for delinquent installments and personal property or inventory taxation") 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 § 73?
A common citation format is "Vermont Statutes Online § 73" (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 § 73 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.