32 V.S.A. § 5295 — Construction of limitation period

For the purpose of determining when the statutory period of one year has begun to
run, the following provisions shall apply:
(1) If the taxpayer is arrested on a tax collector’s warrant, within one year from the
date of his or her arrest.
(2) If collection is sought to be enforced by distraint of personal property on the tax
collector’s warrant, within one year from the date of the distraint.
(3) If collection is sought to be enforced by sale of real estate, within one year from
the date of the levy thereon by the tax collector.
(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she
shall commence action for the recovery of the tax thus paid within one year from the
time of such payment. (Amended 1959, No. 218, § 4.)