Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5191
Property subject to distraint
Official textlegislature.vermont.gov
At the expiration of the time for payment of tax as given in the notice required by section 4772 of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.
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In this chapter (40 sections)
- 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
- 133-5142 · Delinquent taxes; interest and collection fees
- 133-5161 · Repealed
- 133-5162 · List of delinquent taxpayers
- 133-5163 · Certification
- 133-5164 · Penalties
- 133-5165 · 133-5165
- 133-5191 · Property subject to distraint
- 133-5192 · Distraint by copy
- 133-5193 · Sale on distraint
- 133-5194 · Repealed. 1979, No. 21
- 133-5221 · Commencement of action; disqualifications
- 133-5222 · Taxes collectible by action
- 133-5223 · Recognizance requirement
- 133-5224 · Trustee process
- 133-5225 · Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29,…
- 133-5226 · Presumption of lawful assessment
- 133-5227 · Judge not disqualified
- 133-5251 · Definitions
- 133-5252 · Levy and notice of sale; securing property
- 133-5253 · Form of advertisement and notice of sale
- 133-5254 · Sale of realty
- 133-5255 · Report of sale; form
- 133-5256 · Sale of lands subject to lease
- 133-5257 · Sale of realty to satisfy personal property taxes
- 133-5258 · Fees and costs allowed after warrant and levy recorded
- 133-5259 · Municipality may acquire land on tax sale