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BILL AS INTRODUCED 2007-2008

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S.153

Introduced by Senator Lyons of Chittenden District (by request)

Referred to Committee on

Date:

Subject:  Taxation; property tax; delinquent tax penalty; repeal

Statement of purpose:  This bill proposes to repeal the delinquent property tax penalty.

AN ACT RELATING TO REPEAL OF DELINQUENT PROPERTY TAX PENALTY

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

Sec. 1.  24 V.S.A. § 1530 is amended to read:

§ 1530.  COMPENSATION

If a municipality votes to A municipality shall pay a salary or other compensation for collecting taxes in lieu of fees and, and shall not allow assessment of delinquent property tax commissions, the latter shall be turned in to the municipal treasurer at least once a month.

Sec. 2.  32 V.S.A. § 1674 is amended to read:

§ 1674.  DELINQUENT TAX COMMISSION AND COLLECTION COSTS

  FEES

The fees and penalties collected by collectors of taxes shall be as follows:

(1)  Where a municipality does not vote to collect its taxes by its treasurer, the municipality shall pay a salary or other compensation to the collector; and the collector shall not tax or collect of the taxpayer any commission or fees on taxes paid within the time established in the notice required by section 4772 of this title.

(2)  On all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, the collector may charge and collect from the taxpayer a commission of eight percent on the amount of the tax, unless a municipality votes otherwise pursuant to subdivision (3) of this section.

(3)  For all taxes collected after the expiration of the time established in the notice required by section 4772 or 4792 of this title, voters of a municipality may adopt by a majority vote of the municipality's members present and voting at an annual or special meeting:

(A)  The percent of the amount of the tax collected that shall be charged as a commission, provided that the adopted percent does not exceed eight percent.

(B)  A grace period or graduated commission schedule for taxes paid within a defined time frame after the established time of payment.

(4)  Whenever it is necessary to levy on persons or personal estate, the collector shall be allowed to tax and collect from the taxpayer, as further compensation, such fees as sheriffs are allowed for levying executions.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us