Vermont Statutes
Chapter 101 - Town of Barre
App § 33. Collection of taxes

§ 33. Collection of taxes
(a) Real and personal property taxes and other taxes, assessments, charges, or levies by the Town shall be due either in one payment or in not more than four installments, as equal as possible, 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 passed, revised tax bills shall be sent to the taxpayers and the remaining installments shall be calculated to offset equally, or as equal as possible, 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 30 days immediately following the due date, delinquent accounts shall be retained by the Treasurer and shall be payable to his or her office.
(b) As soon as practicable after the expiration of 30 days from the due date of each installment, the Treasurer shall forward all accounts then remaining unpaid to the Tax Collector, together with a warrant for the collection of such accounts, in the form prescribed by law. Thereafter, all such accounts shall be payable only to the Tax Collector. Accounts forwarded to the Tax Collector shall bear simple interest at the rate of one percent per month, which is an annual rate of 12 percent, on the original amount of the tax due. In addition, a collection fee of eight percent of the original tax due shall be charged together with any reasonable attorney fees and court costs incurred in the collection of any delinquent account. All such charges, fees, interest, and other added amounts shall be cumulative and shall accrue at the times and in the manner herein specified.
(c) The Tax Collector shall have all the powers that tax collectors of towns have under the general law of the State, including the power to levy on personal property, bring actions at law, conduct tax sales, and bring petitions for foreclosure of tax liens. Such acts shall be done in the name of the Town of Barre and in the manner provided by such general law, except as modified by any provision of this charter. (Amended 2015, No. M-2, § 2, eff. Feb. 25, 2015.)

Structure Vermont Statutes

Vermont Statutes

Title 24 Appendix - Municipal Charters

Chapter 101 - Town of Barre

App § 1. Authority of citizens

App § 2. Meetings and elections

App § 3. Warnings

App § 4. Conduct

App § 5. Reconsideration of actions taken

App § 6. Board of Civil Authority

App § 7. Nomination of candidates

App § 8. General powers

App § 9. Intergovernmental relations

App § 10. Elected officers; general

App § 11. Selectboard

App § 12. Auditors

App § 13. Board of Listers

App § 14. Moderator

App § 15. Constable

App § 16. Clerk

App § 17. Town manager; appointment; term

App § 18. Removal of the Town Manager

App § 19. Oath and bond

App § 20. Responsibilities of the Town Manager in general

App § 21. Powers and duties in particular

App § 22. Noninterference with administration

App § 23. Filling of a vacancy

App § 24. Compensation of the Town Manager

App § 25. Administrative Code

App § 26. Fiscal year

App § 27. Committee of Five

App § 28. Budget preparation

App § 29. Appropriation

App § 30. Budget control

App § 31. Purchasing policy

App § 32. Tax rate

App § 33. Collection of taxes

App § 34. Board of Abatement

App § 35. Bonded indebtedness

App § 35a. Bonding; Aldrich Public Library

App § 36. Meetings; open government

App § 37. Ordinances

App § 38. Appointed officers

App § 39. Compensation and fees

App § 40. Conflict of interest

App § 41. Public lands

App § 42. Mergers and consolidation of municipalities

App § 43. Application of general law

App § 44. Definitions

App § 45. Offices abolished

App § 46. Separability

App § 47. Construction

App § 49. Amendment or repeal