§ 4981. Assessment of tax
(a) A tax determined pursuant to this section is hereby annually assessed upon the grand list of the unified towns and gores in Essex County.
(b) Annually, the Board of Governors of the unified towns and gores in Essex County shall prepare a proposed municipal services budget and establish a proposed tax rate for the unified towns and gores in Essex County for the ensuing year. Annually, on the second Saturday in September, the Board of Governors shall call a meeting of the residents and property owners of the unified towns and gores in Essex County for the purpose of presenting the proposed budget and tax rate based upon the current grand list.
(c) Notice of the meeting and a copy of the proposed budget shall be sent by first-class mail to all residents and property owners of the unified towns and gores at their last known address at least 30 days before the meeting. The meeting shall be held in Essex County. The notice shall include the itemized proposed budget and the proposed tax rate.
(d) Annually, on or before September 30, the Board of Governors shall adopt a budget and tax rate and notify the residents and property owners of the unified towns and gores, the Supervisor, and the appraisers. (Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58, § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 133 - Assessment and Collection of Taxes
§ 4601. Taxes to be uniformly assessed
§ 4602. List upon which taxes are assessed
§ 4603. Taxes assessed on defective list
§ 4604. Assessment on corrected or amended list
§ 4605. Assessment when appraisal on other than April 1
§ 4606. Apportionment of assessment on transfer
§ 4607. Effect of irregularities
§ 4608. Resident ownership ratio
§ 4609. Military personnel penalty and interest exemption
§ 4641. Liability for mistakes in the tax bill
§ 4643. Vacation of office upon failure to post additional bond
§ 4644. Collector’s duty on vacancy
§ 4646. Duty to pay over collections
§ 4647. Collector to direct application
§ 4671. Delivery of tax bill to successor
§ 4672. Liability of collector upon removal
§ 4674. Disability of collector
§ 4675. Death of delinquent collector
§ 4691. Collector’s liability generally
§ 4692. Extent against delinquent collector
§ 4695. Superior Court’s jurisdiction
§ 4696. Distraint of collector’s property
§ 4698. Excess realized on extent
§ 4699. Discharge of imprisoned collector
§ 4702. Collection enjoined, time not reckoned
§ 4731. Collection of State and county taxes
§ 4732. Instructions on tax warrants
§ 4734. County treasurer’s powers
§ 4736. Owner of property taken may recover over
§ 4737. Extent against sheriff
§ 4738. High bailiff’s liability
§ 4771. Warrant for collection of taxes
§ 4773. Date and method of payment; discount
§ 4791. Tax bills delivered to treasurer
§ 4793. Warrant against delinquents
§ 4797. Taxes based on an amended or corrected grand list
§ 4822. Limitation on action to recover tax paid under protest
§ 4872. Installment dates; discounts
§ 4873. Interest on installments
§ 4874. Delivery to collector of list of delinquents
§ 4878. Effect on powers of tax collectors
§ 4912. Warrant to be issued by a district judge for the collection of town and other taxes
§ 4913. Warrant to be issued by treasurer of a town for collection of town and other taxes
§ 4914. Judge’s order for the assessment of a county tax
§ 4962. Tax bills delivered to the Director of Taxes; contents
§ 4963. Warrants for collection of tax
§ 4964. List on which county tax assessed
§ 4965. County tax transmitted
§ 4966. Supervisor’s duties and powers
§ 4967. Transmission of taxes and credit to special fund
§ 4968. Recording sale of real estate
§ 4969. Tax stabilization contracts
§ 4982. Salary and expenses of Supervisor and Board of Governors
§ 4984. County tax transmitted to supervisor
§ 4985. Tax stabilization contracts
§ 5061. Force and effect of lien
§ 5071. Filing and notice of lien
§ 5072. Nature and effect of lien
§ 5074. Sales in fraud of lien
§ 5076. Sale and discharge of lien
§ 5078. Fees for recording liens and discharge thereof
§ 5079. Sale or transfer of mobile homes; collection of taxes
§ 5131. Supervision by Director
§ 5132. Conferences; bulletins; forms
§ 5133. Meetings of tax collectors
§ 5134. Failure to attend meetings; compensation
§ 5136. Interest on overdue taxes
§ 5137. Recording delinquent payments
§ 5138. Power of collector as to delinquent taxes
§ 5139. Collection of taxes by sheriff
§ 5140. Collection from estate of deceased
§ 5141. Collection from earnings of municipal employees
§ 5142. Delinquent taxes; interest and collection fees
§ 5162. List of delinquent taxpayers
§ 5191. Property subject to distraint
§ 5221. Commencement of action; disqualifications
§ 5222. Taxes collectible by action
§ 5223. Recognizance requirement
§ 5226. Presumption of lawful assessment
§ 5227. Judge not disqualified
§ 5252. Levy and notice of sale; securing property
§ 5253. Form of advertisement and notice of sale
§ 5256. Sale of lands subject to lease
§ 5257. Sale of realty to satisfy personal property taxes
§ 5258. Fees and costs allowed after warrant and levy recorded
§ 5259. Municipality may acquire land on tax sale
§ 5262. Recording lands not redeemed
§ 5263. Limitation of actions against grantee in possession
§ 5291. Disputing validity of tax
§ 5292. Filing of taxpayer’s objections
§ 5293. Time limitation on assertion of defenses by taxpayer