§ 73. Penalty for delinquent installments
(a) If the Town of Berlin adopts the installment system of taxes, the Town may vote to collect a penalty for delinquent installment payments of property taxes. The vote shall be by Australian ballot and once enacted shall remain in effect until rescinded by a similar vote. Penalties shall not exceed those allowed by law.
(b) When the collection of a delinquent property tax, sewer or water use charge, interest and penalty, or any combination thereof would create an undue expense for the Town, the Treasurer may, after approval of the Selectboard, forgive any delinquent amounts due when the amount is less than $5.00. (Amended 2017, No. M-8, § 2.)
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
App § 31. General law; application
App § 33. Reservation of powers to the Town
App § 43. Incompatible officers
App § 45. Alternate Town officers
App § 46. Relationship between and among Town officers
App § 61. Notice of vacancy during unexpired term
App § 71. Public meetings; agendas