§ 51. Taxation and collection
(a) [Repealed.]
(b) Responsibility for taxation and collection.
(1) The Town Treasurer shall be responsible for tax collection.
(2) [Repealed.]
(3) The Collector of Taxes or Delinquent Taxes may charge and collect such fees and interest as may be fixed by the Selectboard and shall deposit them into the General Fund. Fees and interest established shall not exceed those provided by statute.
(c) Manner of collection.
(1) The timetable of tax collection in terms of due dates and installments shall be fixed by the Town Treasurer, subject to the approval of the Selectboard.
(2) [Repealed.]
(d) [Repealed.]
(e) Tax stabilization.
(1) The authority to negotiate and grant tax stabilization agreements shall be granted and revoked by the voters.
(2) The Selectboard shall negotiate all stabilization agreements when so authorized by the voters.
(3) Under this section, the Selectboard shall maintain uniform guidelines outlining the scope and nature of tax stabilization agreements.
(4) The Selectboard shall retain final authority on stabilization agreements.
(f) Special assessments.
(1) The Selectboard shall have the authority to negotiate or impose by ordinance reasonable special assessments or special use charges.
(2) The procedures for each special assessment must be outlined and authorized by an ordinance explaining the reason for the assessment, the amounts and basis for the amounts, the collection of the assessments, and all other matters related to the assessment.
(g) [Repealed.] (Amended 2021, No. M-13 (Adj. Sess.), § 2, eff. May 16, 2022.)
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 149 - Town of Springfield
App § 2. Application of general law; proposed charter
App § 4. Intergovernmental relations
App § 7. Potential or actual conflict of interest; personal financial interest
App § 8. Licenses; fees; charges; user fees; fees for service
App § 9. Acquisition and disposition of town property
App § 11. Procedures for charter revision and amendment
App § 13. Use of streets by public utilities and private interests
App § 21. Governmental authority
App § 22. Town meeting; elections
App § 23. Local elected officials
App § 24. Appointed nonadministrative officials
App § 32. Administrative departments
App § 34. Administrative and policy functions prescribed by charter
App § 41. Fiscal year of the Town government
App § 42. Town Manager’s proposed budget timetable and preparation
App § 43. Capital expenditure program
App § 45. Board review and final action
App § 46. Special appropriations
App § 47. Budget Advisory Committee; budget process
App § 48. Appropriation; budget
App § 49. Financial administration and Town budget