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NO. 26. AN ACT RELATING TO TREASURERS’ WARRANTS AGAINST DELINQUENT PROPERTY TAXPAYERS.

(H.6)

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1. 32 V.S.A. 1674(2) is amended to read:

(2) On all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, *[and on all taxes collected on a treasurer's warrant,]* the collector shall be allowed to *[tax]* charge and collect from the taxpayer a commission of eight per cent on the amount of the tax;

Sec. 2. 32 V.S.A. 4793 is amended to read:

4793. WARRANT AGAINST DELINQUENTS

(a) Within *[twenty]* 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes, the treasurer shall issue *[his]* a warrant against the delinquent taxpayers for the amount of taxes remaining unpaid. Such warrants shall remain in full force until all the taxes thereon have been fully paid or otherwise discharged. The treasurer shall deliver such warrant, together with a rate bill of such delinquent taxes, to the collector of the town or municipality within it, who shall proceed forthwith to collect such taxes.

(b) Notwithstanding the provisions of subsection (a) of this section, a municipality may elect, at a special or annual meeting called for that purpose, to have the treasurer issue a warrant within less than 15 days after the expiration of the date or dates, fixed under the provisions of section 4792 of this title for the payment of taxes. A vote under this subsection shall specify the number of days within which the treasurer shall issue the warrant. A vote to shorten the period of time for issuance of a warrant shall remain in effect until rescinded or amended by the voters. For purposes of computing time under this section, "days" means calendar days.

Sec. 3. 32 V.S.A. 4874 is amended to read:

4874. DELIVERY TO COLLECTOR OF LIST OF DELINQUENTS

Within *[twenty]* 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the name of each delinquent. After givingten days' notice in writing of the time and place of payment to each delinquent of the amount of *[his]* the unpaid taxes and the legal fees thereon, the collector may immediately proceed to collect the same by proper process.

Sec. 4. 32 V.S.A. 5142 is amended to read:

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.

Approved: May 15, 1997