Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5072
Nature and effect of lien
The filing of such notice shall thereby create and constitute a tax lien on such personal property therein described and shall have priority in law over any other lien having priority in time. Such underlying tax lien shall remain a valid and subsisting lien upon such personal property until such taxes are fully paid or otherwise discharged, but not longer than two years from the date such notice is filed as aforesaid. Such lien shall not be enforceable against a bona fide owner who has purchased such property for value without actual notice of such lien from any person other than the taxpayer to whom such property is listed. A person against whom such lien is enforceable shall not sell, mortgage, exchange, or pledge the property covered thereby, or any part thereof, without procuring the discharge of such lien. A person who sells, mortgages, exchanges, or pledges the property or any part thereof covered by such lien, shall be fined not more than double the amount of the lien on the property so sold, mortgaged, exchanged, or pledged, and one-half of such fine shall be paid to the town claiming such lien.
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In this chapter (40 sections)
- 133-4914 · Judge’s order for the assessment of a county tax
- 133-4961 · Assessment of tax
- 133-4962 · Tax bills delivered to the Director of Taxes; contents
- 133-4963 · Warrants for collection of tax
- 133-4964 · List on which county tax assessed
- 133-4965 · County tax transmitted
- 133-4966 · Supervisor’s duties and powers
- 133-4967 · Transmission of taxes and credit to special fund
- 133-4968 · Recording sale of real estate
- 133-4969 · Tax stabilization contracts
- 133-4981 · Assessment of tax
- 133-4982 · Salary and expenses of Supervisor and Board of Governors
- 133-4983 · Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000
- 133-4984 · County tax transmitted to supervisor
- 133-4985 · Tax stabilization contracts
- 133-5011 · Repealed
- 133-5012 · Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3,…
- 133-5013 · 133-5013
- 133-5061 · Force and effect of lien
- 133-5071 · Filing and notice of lien
- 133-5072 · Nature and effect of lien
- 133-5073 · Form of lien
- 133-5074 · Sales in fraud of lien
- 133-5075 · Foreclosure of lien
- 133-5076 · Sale and discharge of lien
- 133-5077 · Duly recorded liens
- 133-5078 · Fees for recording liens and discharge thereof
- 133-5079 · Sale or transfer of mobile homes; collection of taxes
- 133-5091 · 133-5091
- 133-5131 · Supervision by Director
- 133-5132 · Conferences; bulletins; forms
- 133-5133 · Meetings of tax collectors
- 133-5134 · Failure to attend meetings; compensation
- 133-5135 · Returns to Director
- 133-5136 · Interest on overdue taxes
- 133-5137 · Recording delinquent payments
- 133-5138 · Power of collector as to delinquent taxes
- 133-5139 · Collection of taxes by sheriff
- 133-5140 · Collection from estate of deceased
- 133-5141 · Collection from earnings of municipal employees