§ 5079. Sale or transfer of mobile homes; collection of taxes
(a) A transfer of ownership of a mobile home shall be made pursuant to the requirements set forth in 9 V.S.A. chapter 72.
(b), (c) [Repealed.]
(d) A mobile home removed from a town without a mobile home uniform bill of sale endorsed by the clerk of the municipality where the mobile home was located as required by 9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police officer, or by the treasurer or tax collector of the town in which the mobile home was last listed if known, or by the Commissioner of Taxes if that town is unknown. A mobile home taken into possession under this section shall be in the constructive custody of the official, who shall control the use and movement of the mobile home. In taking possession, the authorized officer may proceed without judicial process only in the event that the taking of possession can be done without breach of the peace. Proceedings for collection of the taxes assessed against and due with respect to the mobile home shall then be conducted in accordance with subchapter 9 of chapter 133 of this title.
(e) Taxes assessed against a mobile home shall be considered due for purposes of this section as of the date of removal of the mobile home from the town in which the mobile home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.
(f) The treasurer or tax collector of any town from which a mobile home is removed without an endorsed mobile home uniform bill of sale as required by 9 V.S.A. § 2602(b) may notify the Director of Property Valuation and Review of the removal giving a description of the mobile home by serial or other number if known. If the Director is notified of the seizure of a mobile home as provided in subsection (d) of this section, he or she shall immediately notify the treasurer or tax collector of the town, if known, in which the mobile home was last listed on the grand list.
(g) Taxes lawfully assessed upon a mobile home shall attach as a lien on the mobile home as provided in section 5061 of this title. (Added 1971, No. 41, § 1, eff. April 7, 1971; amended 1977, No. 105, § 14(a); 1977, No. 141 (Adj. Sess.), § 1, eff. date March 27, 1978; 1983, No. 237 (Adj. Sess.), § 3; 1993, No. 141 (Adj. Sess.), § 15, eff. May 6, 1994; 1997, No. 71 (Adj. Sess.), § 35a, eff. March 11, 1998; 1999, No. 159 (Adj. Sess.), § 22, eff. May 29, 2000; 2001, No. 101 (Adj. Sess.), § 3, eff. May 12, 2002; 2009, No. 140 (Adj. Sess.), § 2, eff. Sept. 1, 2010.)
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