Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5258
Fees and costs allowed after warrant and levy recorded
# (a)
The fees and costs allowed after the warrant and levy for delinquent taxes have been recorded shall be as follows:
# (1)
levy and extending of warrant, $10.00;
# (2)
recording levy and extending of warrant in the town clerk’s office, $15.00, to be paid to the town clerk;
# (3)
notices and publication of notices, actual costs incurred, including the costs of service pursuant to subdivisions 5252(a)(3) and (4) of this title;
# (4)
expenses actually and reasonably incurred by the town in securing a property for which property taxes are delinquent against illegal activity and fire hazards, to be paid to the town clerk, provided that the expenses shall not exceed 20 percent of the uncollected tax;
# (5)
when authorized by the selectboard, expenses actually and reasonably incurred by the tax collector for legal assistance in the preparation for or conduct of a tax sale, provided that the expenses shall not exceed 15 percent of the uncollected tax;
# (6)
travel reimbursement at the rate established by the contract governing State employees;
# (7)
attending and holding the sale, $10.00;
# (8)
making return and recording the return in the town clerk’s office, $15.00 per page, to be paid to the town clerk; and
# (9)
collector’s deed, $15.00 per page.
# (b)
The fees and costs allowed in subsection (a) of this section, together with a collector’s fee of up to eight percent, shall be in lieu of all other fees and costs. (Amended 1963, No. 124; 1983, No. 116 (Adj. Sess.); 1985, No. 264 (Adj. Sess.), § 4; 1995, No. 106 (Adj. Sess.), § 3; 2017, No. 7, § 1; 2017, No. 117 (Adj. Sess.), § 4; 2021, No. 73, § 12.)
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In this chapter (40 sections)
- 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- 133-5161 · Repealed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- 133-5194 · Repealed. 1979, No. 21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
- 133-5260 · Redemption
- 133-5261 · Deed by collector
- 133-5262 · Recording lands not redeemed
- 133-5263 · Limitation of actions against grantee in possession
- 133-5291 · Disputing validity of tax
- 133-5292 · Filing of taxpayer’s objections
- 133-5293 · Time limitation on assertion of defenses by taxpayer
- 133-5294 · Time limitations on actions or suits by taxpayer
- 133-5295 · Construction of limitation period