Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5294
Time limitations on actions or suits by taxpayer
Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of:
# (1)
an act required to be done by a treasurer of a town relating to a tax assessed;
# (2)
notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof;
# (3)
acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection;
# (4)
acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent. (Amended 1959, No. 218, § 1.)
Source: view the official text
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- 133-5161 · Repealed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- 133-5194 · Repealed. 1979, No. 21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- 133-5225 · Repealed. 1971, No. 185 (Adj.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