32 V.S.A. § 5137 — Recording delinquent payments

A collector of taxes for a town or municipality within it shall receipt for every
payment made to the collector on account of delinquent taxes. Such receipt shall be
written in triplicate in a bound book or other permanent record purchased at the expense
of the municipality and shall indicate the date of the payment, the name of the person
making the payment, the name of the person against whom was assessed the tax on which
the payment is to be applied, the year in which such tax was assessed, and if a partial
payment on an annual tax bill, whether applied on personal property or real estate
taxes. Such collector shall deliver the original receipt forthwith to the person making
the payment and one copy thereof within 30 days to the town clerk who shall keep such
copy on file. Annually, on or before February 5, the collector shall deliver to the
auditors of each municipality for which the collector is acting all such bound volumes
in which entries pertaining to such municipality have been made during the year ending
January 31 next preceding, and the auditors shall audit the books forthwith and after
the completion of audit shall return such books to such collector. (Amended 1977, No. 118 (Adj. Sess.), § 8, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 2003, No. 100 (Adj. Sess.), § 4; 2007, No. 121 (Adj. Sess.), § 31.)