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


The charter of the Town of Barre is amended as provided in this act. Proposals of amendment were approved by the voters on May 14, 1996.

Sec. 2. Section 32 of the Charter is amended to read:

Section 32. Tax Rate.

(a) *[As]* If the municipal and school budgets have been adopted by July 1, then as soon as practicable after the final adoption of *[the town and school district budgets]* the last budget and the filing by the listers of the grand list, the *[selectmen]* selectboard shall annually vote a uniform rate of tax sufficient to raise the amount of revenue voted by the town and town school district for the support of the town and town school district government for the ensuing fiscal year. In setting the rate, the board shall consider all other sources of revenue available to the town and town school district, including any surplus carried over from the previous year, and shall also make such allowance for delinquent taxes as they may think proper.

*[(b) Each year on or before May 15 the selectmen shall set the poll tax for inhabitants of the town as of the preceding April 1. The poll tax shall be 1.5 times the annual tax rate of that fiscal year and be computed from the then established grand list of the town. to that sum shall be added all other municipal, county or state assessments mandated by law. The total tax shall be due and payable on or before July 10 of the ensuing fiscal year but in no event shall a taxpayer have less than thirty (30) days from the date of giving the notice as required by law in which to make payment.]*

(b) If the final municipal and school budgets have not been adopted by July 1, then as soon as practicable thereafter the selectboard shall set an interim rate of tax. The interim tax rate shall be sufficient to raise the amount of tax revenue in any budget which has been adopted, plus an amount sufficient to raise 100% of the last adopted budget of the same type as that budget which has not yet been adopted. Once the final budgets have been adopted, the selectboard shall proceed to set a rate of tax as set forth in subsection (a) ofthis section.

Sec. 3. Section 33(a) of the Charter is amended to read:

(a) Real and personal property taxes and any other taxes, assessments, charges or levies by the town shall be due either in one (1) payment or in not more than four (4) equal installments on dates specified by the voters at the annual town election. If an interim tax rate has been set, the installments shall be calculated as though it were not an interim rate. However, once the budgets have been passed, revised tax bills shall be sent to the taxpayers and the remaining installments shall be calculated to offset equally the over-or-underpayment caused by the interim rate. Any installment not paid when due shall be delinquent and there shall immediately be added to the amount due a charge for late payment equivalent to five (5) percent of the delinquent installment. For a period of thirty (30) days immediately following the due date, delinquent accounts shall be retained by the treasurer and shall be payable to his or her office.


This act shall take effect upon passage.

Approved: May 5, 1997