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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5079

Sale or transfer of mobile homes; collection of taxes

Official textlegislature.vermont.gov

# (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, (c) [Repealed.]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. (

Last amended: 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.)

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In this chapter (40 sections)
  1. 133-4967 · Transmission of taxes and credit to special fund
  2. 133-4968 · Recording sale of real estate
  3. 133-4969 · Tax stabilization contracts
  4. 133-4981 · Assessment of tax
  5. 133-4982 · Salary and expenses of Supervisor and Board of Governors
  6. 133-4983 · Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000
  7. 133-4984 · County tax transmitted to supervisor
  8. 133-4985 · Tax stabilization contracts
  9. 133-5011 · Repealed
  10. 133-5012 · Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3,…
  11. 133-5013 · 133-5013
  12. 133-5061 · Force and effect of lien
  13. 133-5071 · Filing and notice of lien
  14. 133-5072 · Nature and effect of lien
  15. 133-5073 · Form of lien
  16. 133-5074 · Sales in fraud of lien
  17. 133-5075 · Foreclosure of lien
  18. 133-5076 · Sale and discharge of lien
  19. 133-5077 · Duly recorded liens
  20. 133-5078 · Fees for recording liens and discharge thereof
  21. 133-5079 · Sale or transfer of mobile homes; collection of taxes
  22. 133-5091 · 133-5091
  23. 133-5131 · Supervision by Director
  24. 133-5132 · Conferences; bulletins; forms
  25. 133-5133 · Meetings of tax collectors
  26. 133-5134 · Failure to attend meetings; compensation
  27. 133-5135 · Returns to Director
  28. 133-5136 · Interest on overdue taxes
  29. 133-5137 · Recording delinquent payments
  30. 133-5138 · Power of collector as to delinquent taxes
  31. 133-5139 · Collection of taxes by sheriff
  32. 133-5140 · Collection from estate of deceased
  33. 133-5141 · Collection from earnings of municipal employees
  34. 133-5142 · Delinquent taxes; interest and collection fees
  35. 133-5161 · Repealed
  36. 133-5162 · List of delinquent taxpayers
  37. 133-5163 · Certification
  38. 133-5164 · Penalties
  39. 133-5165 · 133-5165
  40. 133-5191 · Property subject to distraint
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