Release 81 of the Official Code of Vermont Annotated released 2021.07. Transformed and posted by Public.Resource.Org using cic-beautify-state-codes.py version 2.3 on 2022-09-15. This document is not subject to copyright and is in the public domain.
Subtitle 1. FINANCE.
Chapter
Subtitle 2. TAXATION.
PART 1
GENERAL PROVISIONS
PART 2
PROPERTY TAXATION
PART 3
INCOME AND FRANCHISE TAXES
PART 4
INHERITANCE, TRANSFER, AND ESTATE TAXES
PART 5
SPECIAL TAXES
2007. Throughout the Title 32 volume gender-neutral references have been included to conform to V.S.A. style.
Tax amnesty. 2009, No. 1 (Sp. Sess.), § H.3 provides: "(a) Notwithstanding any law to the contrary, the commissioner of taxes shall establish a tax amnesty program during which all penalties that could be assessed by the commissioner may be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect if the taxpayer, prior to the expiration of the amnesty period, files proper returns for any tax types and any period for which the taxpayer has or had a filing obligation and pays the full amount of tax shown on such return together with all interest due thereon. The amnesty program shall be established for a period of six consecutive weeks to be determined by the commissioner, to expire not later than October 2, 2009.
"(b) The amnesty program shall apply to a tax liability of any tax type for any periods for which the due date of the return was before January 26, 2009 but shall not apply to those penalties which the commissioner would not have the sole authority to waive, including fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes.
"(c)(1) The commissioner shall maintain records of the amnesty provided under this section, including:
"(A) the number of taxpayers provided with amnesty;
"(B) the types of tax liability for which amnesty was provided and, for each type of liability:
"(i) the amount of tax liability collected by the commissioner; and
"(ii) the amount of penalties forgone by virtue of the amnesty; and
"(iii) the total outstanding tax liability due to the state, for the period through June 30, 2009, after the collection of all funds under this section.
"(2) The commissioner shall file a report detailing the information required by subdivision (1) of this subsection with the clerk of the house of representatives and the secretary of the senate, the joint fiscal committee, the house committee on ways and means, and the senate committee on finance not later than December 15, 2009; provided, however, that the report shall not contain information sufficient to identify an individual taxpayer or the amnesty an individual taxpayer was provided under this section."
Statement of purpose; legislative findings. 2009, No. 67 (Adj. Sess.), § 78 provides: "(a) The general assembly finds:
"(1) There was an estimated $150.5 million in accounts receivable under the jurisdiction of the tax department as of December 31, 2009.
"(2) Unpaid taxes negatively affect all taxpaying Vermonters and negatively affect the revenues of the state.
"(3) According to information from the department of taxes, there is a positive net revenue impact from hiring additional compliance personnel.
"(4) There is a net gain to the state and to taxpaying Vermonters when the efforts of the tax department result in increased compliance.
"(5) In 2009, the general assembly appropriated money to the department of taxes for the purpose of augmenting the department's compliance efforts by increasing the number of compliance staff. The general assembly reaffirms its commitment to that effort."
Sec.
The fiscal year shall commence on July 1 and end on June 30, but the accounts of the June terms of court shall be carried forward to the succeeding fiscal year. Each two consecutive fiscal years shall constitute a biennial period.
Source. V.S. 1947, § 535. P.L. § 480. 1933, No. 157 , § 421. G.L. § 539. 1917, No. 29 . P.S. § 371. R. 1906, § 333. V.S. §§ 265, 5430. 1894, No. 160 , § 7. 1888, No. 152 , §§ 2, 6. R.L. §§ 183, 4564. 1880, No. 139 , § 9. 1878, No. 126 , § 8. 1876, No. 29 , § 9. 1870, No. 4 , § 1. 1867, No. 61 , § 5. G.S. 9, § 1. 1842, No. 2 , § 1.
Cross References
Cross references. Fiscal year for municipalities, see 24 V.S.A. § 1683.
Fiscal year for state colleges, see 16 V.S.A. § 2176.
Wherever collateral must or may be furnished by any depository in the State of Vermont as security for the deposit of any funds whatsoever, or wherever collateral must or may be deposited with any official of the State of Vermont pursuant to any statute of this State, mortgage notes and bonds insured and debentures issued by the Federal Housing Administrator shall be considered eligible collateral for such purposes.
Source. V.S. 1947, § 557. 1937, No. 179 , § 1.
Whenever by law an officer, whether State, county, or municipal and whether executive or judicial, is required to pay or turn over money or make a report to the State Treasurer or any other State official, department, institution, or agency on a quarterly basis, the Governor may by executive order require that the money be paid or turned over or the return or report be filed on such dates as the Governor shall designate, which dates shall be three months apart, any other provision of law notwithstanding. Before making the change, he or she shall give at least three months notice thereof by sending a copy of the executive order by personal delivery or certified mail to each officer required to make the payment, return, or report.
Added 1959, No. 328 (Adj. Sess.), § 20.
Former § 4. Former § 4, relating to filing of copies of applications for state participation in certain federal programs, was derived from 1967, No. 225 (Adj. Sess.), § 1.
Executive Branch approval.
(1) Approval required. A State agency shall not accept the original of any grant, gift, loan, or any sum of money, or thing of value except as follows:
(2) Governor review. The Governor shall review each grant, gift, loan, or any sum of money, or thing of value and shall send a copy of the approval or rejection to the Joint Fiscal Committee through the Joint Fiscal Office together with the following information with respect to these items:
(A) the source and value;
(B) the legal and referenced title, in the case of a grant;
Legislative and Judicial Branch approval.
(1) Approval required. The Legislative and Judicial Branches shall not accept the original of any grant, gift, loan, or any sum of money, or thing of value except as follows:
(A) approval is granted pursuant to the process set forth in subdivision (b)(3) of this section if the item received has a value of more than $15,000; and
(B) notification is sent to the Joint Fiscal Committee and the Secretary of Administration of the source, value, and purpose of the item received if the item has a value of $1,500.00 or more.
(2) Exceptions. The review process set forth in subdivision (b)(2) of this section shall not apply to the approval of any grant, gift, loan, or any sum of money, or thing of value received by the Legislative or Judicial Branches.
(d) Limited service position.
(1) The Joint Fiscal Committee is authorized to approve a limited service position request in conjunction with a grant if the position is explicitly stated for a specific purpose in the grant. A limited service position request shall also include a certification from the appointing authority to the Joint Fiscal Committee that there exists equipment and housing for the position or that funds are available to purchase equipment and housing for the position.
(2) For the Executive Branch, the position request is approved pursuant to the process set forth in subsection (b) of this section. For the Legislative and Judicial Branches, the position request is approved pursuant to the process set forth in subsection (c) of this section.
(3) The position shall terminate with the expiration of the grant funding unless otherwise funded by an act of the General Assembly.
(e) Policies. The Joint Fiscal Committee is authorized to adopt policies to implement this section, including a policy on expedited review by the Joint Fiscal Committee when the General Assembly is not in session.
Added 1971, No. 260 (Adj. Sess.), § 29(a); amended 1977, No. 247 (Adj. Sess.), § 186, eff. April 17, 1978; 1983, No. 253 (Adj. Sess.), § 248; 1995, No. 46 , § 52; 1995, No. 63 , § 277, eff. May 4, 1995; 1995, No. 178 (Adj. Sess.), § 416, eff. May 22, 1996; 1997, No. 2 , § 72, eff. Feb. 12, 1997; 1997, No. 66 (Adj. Sess.), § 60, eff. Feb. 20, 1998; 2007, No. 65 , § 394; 2009, No. 146 (Adj. Sess.), § B15; 2009, No. 156 (Adj. Sess.), § E.127.2, eff. June 3, 2010; 2013, No. 142 (Adj. Sess.), § 54; 2013, No. 167 (Adj. Sess.), § 17; 2013, No. 179 (Adj. Sess.), § E.342.7; 2017, No. 85 , § E.700; 2019, No. 72 , § E.127.2; 2019, No. 88 (Adj. Sess.), § 68, eff. March 4, 2020.
Revision note. Subdiv. (3), as added by 1995, No. 46 , was redesignated as subdiv. (a)(3) for purposes of conformity with the text of the section as amended by 1995, No. 63 .
2014. The text of subdiv. (a)(3) is based on the harmonization of two amendments. During the 2013 Adjourned Session, this subdivision was amended twice, by Act Nos. 142 and 179, resulting in two versions of the subdivision. In order to reflect all of the changes enacted by the Legislature during the 2013 Adjourned Session, the text of Act Nos. 142 and 179 was merged to arrive at a single version of the subdivision. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 (Adj. Sess.) Subsec. (d): Amended generally.
Amendments--2019. Section amended generally.
Amendments--2017. Subdiv. (a)(3)(A)(ii): Inserted "and the Department of Fish and Wildlife" following "Recreation".
Amendments--2013 (Adj. Sess.). Subdiv. (a)(3): Act No. 179 amended generally.
Subdiv. (a)(3)(B): Act 142 added the third sentence reflected in the merged version.
Subdiv. (a)(4): Added by Act No. 167.
Amendments--2009 (Adj. Sess.) Subdiv. (a)(2): Act No. 156 added the third sentence.
Subdiv. (a)(3): Act No. 146 inserted "or to the acceptance by the department of forests, parks and recreation of grants, gifts, donations, loans, or other things of value with a value of $15,000.00 or less" in the first sentence.
Amendments--2007. Subdiv. (a)(3): Substituted "things" for "thing"; deleted "by the division for historic preservation for use in establishing and maintaining displays and exhibits at any historic site or restoring any historic site maintained and developed under section 723 of Title 22; nor to grants, gifts, donations, loans, or other things of value" following "value"; substituted "$5,000.00" for "$1,000.00" preceding "or less" and added the third sentence.
Amendments--1997 (Adj. Sess.). Subdiv. (a)(3): Added the language beginning "nor to grants".
Amendments--1997. Subdiv. (a)(2): Added "or, when the general assembly is in session, be held for legislative approval" following "fiscal committee" at the end of the first sentence, and added the third sentence.
Amendments--1995 (Adj. Sess.) Subsec. (b): Deleted "the Joint Fiscal Committee may" preceding "in conjunction with a grant" and "authorize" thereafter and inserted "may be authorized" in the first sentence.
Amendments--1995 Section amended generally.
Act No. 46 added subdiv. (3).
Amendments--1983 (Adj. Sess.) Subdiv. (1): Substituted "joint fiscal office" for "fiscal analyst of the joint fiscal committee" in the introductory clause and added subdiv. (H).
Amendments--1977 (Adj. Sess.) Subdiv. (1): Provided for "submission" to governor.
Subdiv. (2): Substituted "Joint Fiscal Committee" for "emergency board" wherever it appeared.
Acceptance of funds by state buildings department for renovation of governor's office. 1985, No. 73 , § 4, provided: "Notwithstanding section 5 of Title 32, the state buildings department is authorized to accept funds and other contributions from the Friends of the State House and others, for the purpose of renovating the Governor's Office in the State House."
Federal grants. 1997, No. 148 (Adj. Sess.), § 27, authorized the acceptance, notwithstanding this section, of federal grants for specified uses relating to the military department, corrections, environmental conservation, veterans, and orthophotographic mapping.
Acceptance of grants through federal Clean Water Act and Drinking Water Act. 2001, No. 61 , § 28, eff. June 16, 2001, provided:
"(a) Notwithstanding section 5 of Title 32 (acceptance of grants):
"(1) The commissioner of environmental conservation, with the approval of the secretary of natural resources, may accept federal grants made available through the federal Clean Water Act and the federal Drinking Water Act in accordance with chapter 120 of Title 24. Acceptance of this grant money is hereby approved, provided that all notifications are made under subsection 4760(a) of Title 24.
"(2) The commissioner of corrections, with the approval of the secretary of human services, may accept federal grants made available through federal crime bill legislation.
"(b) Each receipt of a grant or gift as authorized by this section shall be reported to the chairs of the house and senate committees on institutions and to the Joint Fiscal Committee."
Acceptance of funds by defender general to identify, assess and accommodate developmental disabilities. 1999, No 62, § 57a, eff. June 2, 1999, provided that: "Notwithstanding section 5 of Title 32 pertaining to acceptance of grants, the defender general may accept up to $150,000.00 in federal grant funds from the Bureau of Justice Assistance of the United States Department of Justice to identify, assess and accommodate developmental disabilities of persons who are assigned the services of the office of the defender general."
Sunset of subdiv. (a)(3). 2007, No. 65 , § 406(c) provides: "Sec. 394 [which amended this section] shall sunset on June 30, 2009 and revert to prior legislative language, unless otherwise recommended by Joint Fiscal Committee vote and subsequent legislative action."
Repeal of sunset of subdiv. (a)(3). 2009, No. 4 , § 92(a), provides: "Sec. 406(c) of No. 65 of the Acts of 2007 (sunset on $5,000 grant review threshold) [which provided for the sunset of subdiv. (a)(3) on June 30, 2009] is repealed."
American Rescue Plan Act of 2021: Acceptance of specific federal grants. 2021, No. 9 , § 1a, effective April 17, 2021 provides: "(a) Notwithstanding 32 V.S.A. § 5, funds from the American Rescue Plan Act of 2021 (ARPA), the Coronavirus State Fiscal Recovery Fund, and the Coronavirus Capital Projects Fund shall be deposited into the State Treasury and are hereby accepted and shall be spent subject to appropriation.
"(b) Notwithstanding 32 V.S.A. § 5, any funds received through Section 2001 of the Elementary and Secondary School Emergency Relief Fund and not required to be made as subgrants to local educational agencies in ARPA shall be spent subject to appropriation."
Added 1979, No. 205 (Adj. Sess.), § 137, eff. May 9, 1980; amended 1999, No. 1 , § 92, eff. March 31, 1999; 2011, No. 162 (Adj. Sess.), § E.102.
Amendments--2011 (Adj. Sess.). Subsec. (b): Added the present third sentence.
Amendments--1999. Inserted "except statewide indirect costs will be deposited into the transportation fund for costs recovered by the agency of transportation" at the end of the second paragraph.
1999, No. 1 , § 108, provided in part that the amendment to this section by section 92 of the act shall be retroactive to July 1, 1998.
SUBCHAPTER 1. TREASURER
SUBCHAPTER 2. EMERGENCY BOARD
SUBCHAPTER 3. AUDITOR OF ACCOUNTS
SUBCHAPTER 4. FINANCE AND MANAGEMENT DEPARTMENT
SUBCHAPTER 5. [RESERVED.]
SUBCHAPTER 6. CONTRACTS FOR GOODS AND SERVICES
Cross references. Deputy Treasurer, see 3 V.S.A. § 253.
The Treasurer shall prepare an annual financial report and shall submit to the Governor and either house of the General Assembly: abstracts; copies of accounts or official documents of any kind; and information relating to revenue, official transactions, and the Department of the Treasury.
Amended 1965, No. 158 , § 2; 1971, No. 13 , § 1, eff. Feb. 25, 1971; 2017, No. 74 , § 131.
Source. V.S. 1947, § 549. P.L. § 494. G.L. § 555. P.S. § 387. V.S. § 280. R.L. § 198. G.S. 8, § 15. R.S. 8, § 12. R. 1797, p. 484, § 14.
Amendments--2017. Section amended generally.
Amendments--1971. Deleted requirement that report be combined with that of the director of finance.
Amendments--1965. Made treasurer's report mandatory instead of on request and added reference to an annual financial report.
Cross references. Financial reports of Commissioner of Finance and Management, see § 182 of this title.
If the Treasurer diverts, misapplies, or conceals the public treasure, he or she shall be fined double the amount so diverted, misapplied, or concealed and shall be imprisoned not more than 10 years nor less than two years.
Source. V.S. 1947, § 546. P.L. § 491. G.L. § 552. P.S. § 384. V.S. § 277. R.L. § 195. G.S. 8, § 12. 1860, No. 53 , § 4. R.S. 8, § 8. R. 1797, p. 484, § 14.
Cross references. Embezzlement generally, see 13 V.S.A. § 2531.
If the Treasurer goes out of office, he or she shall exhibit to his or her successor a true and particular account of the money received and paid out since the last examination of his or her books and accounts as provided in section 801 of this title, and, within 10 days after his or her successor is declared elected or is appointed, with such successor and the Auditor, he or she shall adjust and strike the balance found against him or her within such time as is prescribed by the Auditor, or be liable therefor to the State in a civil action.
Source. V.S. 1947, § 552. P.L. § 497. 1933, No. 157 , § 438. G.L. § 561. P.S. § 389. V.S. § 282. R.L. § 200. G.S. 8, §§ 17, 18. R.S. 8, §§ 13, 14. R. 1797, p. 487, 488, §§ 16, 17.
Revision note. Reference to "an action of contract" changed to "a civil action" pursuant to V.R.C.P. 2 and 81(c); and 1971, No. 185 (Adj. Sess.), § 236(d), set out under § 219 of Title 4.
Upon such adjustment, if it appears that a balance is due to the retiring Treasurer, it shall be reported to the General Assembly and discharged as it directs.
Source. V.S. 1947, § 553. P.L. § 498. G.L. § 562. P.S. § 390. V.S. § 283. R.L. § 201. G.S. 8, § 19. R.S. 8, § 15.
If a person dies while holding such office, the settlement provided for in sections 103 and 104 of this title shall be made with his or her executor or administrator.
Source. V.S. 1947, § 554. P.L. § 499. G.L. § 563. P.S. § 391. V.S. § 284. R.L. § 202. G.S. 8, § 22. R.S. 8, § 18.
After demand made by the Auditor, if such retiring Treasurer refuses to exhibit and settle his or her account, he or she shall be fined $2,000.00 for each month's refusal.
Source. V.S. 1947, § 555. P.L. § 500. G.L. § 564. P.S. § 392. V.S. § 285. R.L. § 203. G.S. 8, § 20. R.S. 8, § 16. R. 1797, p. 488, § 17.
At the time of adjusting his or her account or within 10 days after his or her term of office expires, such retiring Treasurer shall deliver to his or her successor the books of account, memorandum or registry, the bonds, bills, notes, obligations, contracts, securities, and other instruments or papers belonging to the State Treasury and, for each month's default thereof, shall be fined $2,000.00.
Source. V.S. 1947, § 556. P.L. § 501. G.L. § 565. P.S. § 393. V.S. § 286. R.L. § 204. G.S. 8, § 21. R.S. 8, § 17. R. 1797, p. 488, § 17.
Former § 108. Former § 108, relating to municipal indebtedness, was derived from 1977, No. 155 (Adj. Sess.), § 1.
Added 1997, No. 64 , § 26.
Added 2003, No. 122 (Adj. Sess.), § 294b; amended 2009, No. 33 , § 83(m)(1); 2011, No. 139 (Adj. Sess.), § 31, eff. May 14, 2012.
Amendments--2011 (Adj. Sess.). Subdivs. (a)(2) and (a)(4): Repealed.
Amendments--2009. Subdiv. (a)(5): Repealed.
Added 2007, No. 192 (Adj. Sess.), § 6.009.
There shall be an Emergency Board to consist of the Governor, the Chair of the Senate Committee on Finance, the Chair of the Senate Committee on Appropriations, the Chair of the House Committee on Ways and Means, and the Chair of the House Committee on Appropriations; but the Chair of any one of such committees may designate a member of his or her committee who shall be a member of such Board in lieu of the Chair. The Board shall meet at the call of the Governor or a majority of the legislative members of the Board.
Amended 2017, No. 85 , § C.116, eff. June 28, 2017.
Source. V.S. 1947, § 618. P.L. § 564. 1923, No. 7 , § 38.
Amendments--2017. Added the second sentence.
Cross references. Emergency Board attached to Governor's office for administrative purposes, see 3 V.S.A. § 2.
The Governor shall be Chair, and the Secretary of Civil and Military Affairs shall be Secretary of the Board. The Secretary shall keep the minutes of each meeting of the Board in a book kept for that purpose, and such minutes shall be a public record, and certified copies of such record shall be furnished the Auditor and the Treasurer.
Source. V.S. 1947, § 619. 1939, No. 9 , § 17. P.L. § 565. 1923, No. 7 , § 38.
Amended 2007, No. 65 , § 287.
Source. V.S. 1947, § 620. P.L. § 566. 1925, No. 19 , § 75. 1923, No. 7 , § 39.
Amendments--2007. Subsec. (a): Added the subsection designation; deleted "any" preceding "expenditures"; substituted "draw" for "borrow" and "state's general fund for that purpose" for "credit of the state for the same".
Subsecs. (b) and (c): Added.
Analysis
The power of the emergency board under this section to make expenditures is limited by § 138 of this title. 1966-68 Op. Atty. Gen. 46.
Action of emergency board in attempting by resolution to appropriate and set apart from funds appropriated for its use by legislature, certain sums for current and next succeeding fiscal years, for use of secretary of state in automobile department, and to add such sums previously appropriated by legislature for use by secretary of state in such department, was outside powers of board, as power to appropriate money is legislative in character and under the constitution (ch. II, section 27), was and is exclusively with general assembly. Grout v. Gates, 97 Vt. 434, 124 A. 76 (1924).
Under this section, "expenditure" is the "act of expending, a laying out of money, disbursement," and is different from "appropriation," which means "to set apart for, or to assign to, a particular person or use, in exclusion of all others." Grout v. Gates, 97 Vt. 434, 124 A. 76 (1924).
An appropriation for the contingency fund "for unforeseen but desirable purposes" is another way of saying for "unforeseen emergencies" and as such there would be no objection to an appropriation made in such terms. 1966-68 Op. Atty. Gen. 94.
The board does not have authority to allocate, or "appropriate" money to the Vermont student assistance corporation from the emergency fund, but assuming an "unforeseen emergency" exists in fact, it does have the authority to make expenditures from this fund under its own supervision, and in so doing, may enlist the Vermont student assistance corporation to act as its agent for such purpose. 1966-68 Op. Atty. Gen. 46.
Whether the inadequacy of an appropriation constitutes an "unforeseen emergency" within the meaning of this section so that the emergency fund may be used by the board under its own supervision is primarily a question of fact. 1966-68 Op. Atty. Gen. 46.
Board could properly allocate emergency funds for purpose of carrying out duties of state under federal school lunch program. 1946-48 Op. Atty. Gen. 95.
Failure of legislature, having given attention to matter, to make sufficient appropriation for old age assistance, was deliberate and, therefore, shortage cannot be described as an unforeseen emergency. 1944-46 Op. Atty. Gen. 153.
Board had authority to make expenditures for completion of work left upon closing of several CCC camps. 1940-42 Op. Atty. Gen. 204.
Necessity for building Missisquoi Bay Bridge was not an unforeseen emergency, and emergency board was not authorized to use any of its appropriation for construction of such project. 1934-36 Op. Atty. Gen. 254.
Large and unforeseen increase in registration of motor vehicles, in violations of motor vehicle law and in accidents to motor vehicles and deaths and injuries therefrom, rendering appropriation made by legislature for use by secretary of state in automobile department inadequate properly to carry on the additional work occasioned that department thereby, constituted an "unforeseen emergency." Grout v. Gates, 97 Vt. 434, 124 A. 76 (1924).
Emergency board cannot delegate authority granted it "to make any expenditures necessitated by unforeseen emergencies," and so is not authorized to appropriate or set apart money to some department or officer of the state to be so expended, although it may select a person to make the expenditures under its direction. Grout v. Gates, 97 Vt. 434, 124 A. 76 (1924).
While provisions of section do not necessarily contemplate that members of emergency board, when an unforeseen emergency exists, shall themselves perform detailed work in making emergency expenditures thereby authorized and work may be done through its agent or agents, statute does contemplate that, in interest of state economy and governmental efficiency, board shall take administration of such work, and that moneys and appropriations shall be used under its general direction and control and in its official designation. Grout v. Gates, 97 Vt. 434, 124 A. 76 (1924).
There is nothing in the law requiring an "unforeseen emergency" to exist before the contingent fund becomes operative; this requirement relates solely to the emergency fund. 1966-68 Op. Atty. Gen. 46.
All that need be determined in the use of the contingent fund is an inadequacy or insufficiency of an original appropriation and to make a judgment as to the funds needed if a transfer of such funds is deemed to be in the best interests of the state and those affected by the insufficiency. 1966-68 Op. Atty. Gen. 46.
There is nothing inherent in the emergency board, as such, or its emergency powers applicable to the contingent fund; the legislature simply designated the emergency board as the agency to make certain determinations of inadequacy and insufficiency and need in relation to this fund. 1966-68 Op. Atty. Gen. 46.
Cited. Libercent v. Aldrich, 149 Vt. 76, 539 A.2d 981 (1987).
The Insurance Reserve Fund is hereby created. All funds paid to the State under property insurance policies for the benefit of the State for losses to real and personal property shall be paid into the Insurance Reserve Fund.
Amended 1961, No. 64 , § 1, eff. April 7, 1961; 1995, No. 178 (Adj. Sess.), § 422, eff. May 22, 1996.
Source. V.S. 1947, § 8624. 1937, No. 14 , § 1.
Amendments--1995 (Adj. Sess.) Deleted the former second sentence, inserted "property" preceding "insurance policies" and substituted "to real and personal property" for "suffered by the state" in the present second sentence.
Amendments--1961. Substituted "insurance reserve fund" for "insurance sinking fund", and "created" for "re-created"; provided for transfer of funds to insurance reserve fund; and provided for payment into insurance reserve fund of all funds paid to state under insurance policies for benefit of state for losses suffered.
Insurance sinking fund renamed insurance reserve fund. 1961, No. 64 , § 4, eff. April 7, 1961, provided: "Each section of law where the words 'insurance sinking fund' appear is hereby amended by striking out the word 'sinking' and inserting instead the word 'reserve'."
Cross references. State insurance, see 29 V.S.A. chapter 55.
This section and § 135 of this title are not applicable to Vermont state colleges. 1962-64 Op. Atty. Gen. 292.
When any building or property of the State is damaged by fire or other hazard, notwithstanding subdivision 588(4) of this title, the Board, or for amounts under $10,000.00, the Secretary of Administration, may at their discretion transfer from the Insurance Reserve Fund amounts for the purpose of replacing, repairing, or rebuilding the same, and for related losses.
Amended 1961, No. 64 , § 2, eff. April 7, 1961; 1995, No. 178 (Adj. Sess.), § 423, eff. May 22, 1996.
Source. V.S. 1947, § 621. 1937, No. 14 , § 3. P.L. § 567. 1927 S., No. 1, § 7. 1925, No. 19 , § 75. 1923, No. 7 , § 39. 1919, No. 10 , §§ 4, 5.
Amendments--1995 (Adj. Sess.) Section amended generally.
Amendments--1961 Substituted "insurance reserve fund" for "insurance sinking fund"; inserted "or other hazard" after "fire" in first sentence; and, also, in first sentence, omitted provision empowering board to "use any moneys received from insurance on such buildings or property" for the purposes stated. For payment into insurance reserve fund of funds received by state for insurance losses, see § 134 of this title.
Appropriation. V.S. 1947, § 622, derived from P.L. § 568; 1927 S., No. 1, § 7; 1925, No. 19 , § 75; 1923, No. 7 , § 39; provided: "All sums of money used under the provisions of the preceding section ( § 135 of this title) are hereby appropriated for the purposes therein mentioned. Such moneys and appropriations shall be used as the board may direct."
Former §§ 136-138. Former § 136, relating to administration of the insurance reserve fund, was derived from V.S. 1947, § 623; 1937, No. 14 , § 2.
Former § 137, relating to the boards duty to render an itemized statement of expenditures to the general assembly, was derived from V.S. 1947, § 624; P.L. § 569; 1927 S., No. 1, § 7; 1925, No. 19 , § 75; 1923, No. 7 , § 39; 1919, No. 10 , § 6.
Former § 138, relating to limitations on board appropriations and expenditures, was derived from V.S. 1947, § 625; P.L. § 570; 1925, No. 19 , § 75; 1923, No. 8 , § 16; and amended by 1961, No. 64 , § 3.
The Auditor shall take the oath of office prescribed by law.
Source. V.S. 1947, § 558. P.L. § 502. 1933, No. 157 , § 443. G.L. § 572. P.S. § 405. V.S. § 299. 1894, No. 162 , § 292.
Cross references. Appointment of Deputy to Auditor of Accounts, see 3 V.S.A. § 253.
Auditor of accounts is without authority to control administration of federal, or state appropriated, funds by governor or designated and authorized department. 1956-58 Op. Atty. Gen. 182.
Former § 162. Former § 162 relating to additional duties of auditor was derived from V.S. 1947, § 582; 1939, No. 9 , § 2.
Duties of auditor of accounts now covered by § 163 of this title.
In addition to any other duties prescribed by law, the Auditor of Accounts shall:
(11) (A) Make available to all counties, municipalities, and supervisory unions as defined in 16 V.S.A. § 11(23) and supervisory districts as defined in 16 V.S.A. § 11(24) a document designed to determine the internal financial controls in place to ensure proper use of all public funds.
(i) The Auditor shall consult with the Vermont School Boards Association, the Vermont Association of School Business Officials, and the Vermont League of Cities and Towns in the development of the document.
(ii) The Auditor shall strive to limit the document to one letter-size page.
(B) The Auditor shall also make available to public officials charged with completing the document instructions to assist in its completion.
(12) Make available to county, municipal, and school district officials with fiduciary responsibilities an education program related to those responsibilities, as resources permit.
Added 1959, No. 328 (Adj. Sess.), § 17; amended 1967, No. 91 , § 1; 1969, No. 219 (Adj. Sess.), §§ 2, 4, eff. March 27, 1970; 1971, No. 32 , eff. July 1, 1971; 1977, No. 146 (Adj. Sess.), § 4; 1983, No. 195 (Adj. Sess.), § 5(b); 1985, No. 122 (Adj. Sess.), § 1, eff. April 17, 1986; 1999, No. 159 (Adj. Sess.), § 15; 2003, No. 67 , § 13c; 2005, No. 184 (Adj. Sess.), § 15; 2007, No. 121 (Adj. Sess.), §§ 23, 32; 2011, No. 155 (Adj. Sess.), § 23; 2013, No. 108 (Adj. Sess.), § 2, eff. April 22, 2014; 2019, No. 104 (Adj. Sess.), § 1.
Revision note. Reference to "finance director" changed to "commissioner of finance" in subdiv. (2) and "budget director" changed to "commissioner of budget and management" in subdiv. (4) to conform references to new titles and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Reference to "commissioner of finance and information support" in subdiv. (2) and to "commissioner of budget and management" in subdivs. (4) and (5) changed to "commissioner of finance and management" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support, and further provided for the abolition of the department of budget and management, and the transfer of the duties, responsibilities and authority of the commissioner of finance and information support to the commissioner of the department of finance and management as established by the order. However, the order further provided for the equipment and classified position of administrative secretary in the department of budget and management prior to the abolition of that entity to be transferred to the office of the secretary of administration, and the commissioner of former department to become the deputy secretary of administration. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87 see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "commissioner of administration" changed to "secretary of administration" and reference to "budget director" changed to "commissioner of budget and management" in subdiv. (5) to conform references to new titles and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--2019 (Adj. Sess.). Section amended generally.
Amendments--2013 (Adj. Sess.). Subdiv. (3): Added.
Subdiv. (4): Substituted "a copy" for "10 copies" following "public records and" and added the last two sentences.
Amendments--2011 (Adj. Sess.). Subdiv. (6): Repealed.
Subdivs. (11) and (12): Added.
Amendments--2007 (Adj. Sess.) Section amended generally.
Amendments--2005 (Adj. Sess.). Subdiv. (12): Added the subdiv. (A) designation and added subdiv. (12)(B).
Amendments--2003. Subdiv. (12): Added third sentence.
Amendments--1999 (Adj. Sess.) Subdiv. (12): Added.
Amendments--1985 (Adj. Sess.) Subdiv. (11): Added.
Amendments--1983 (Adj. Sess.) Subdiv. (2): Added "and information support" following "commissioner of".
Amendments--1977 (Adj. Sess.) Subdiv. (9): Amended first sentence generally.
Amendments--1971 Subdivs. (9), (10): Added.
Amendments--1969 (Adj. Sess.) Subdiv. (3): Repealed. This subsection was derived from 1959, No. 328 (Adj. Sess.), § 17; 1967, No. 91 , § 1, and related to auditing of payroll and related records of municipalities whose employees were covered by federal social security act.
Subdiv. (5): Provided for report first to speaker of house and president of the senate.
Amendments--1967 Rephrased section generally; omitted reference to auditing town funds.
Prospective repeal of subdiv. (10). 2007, No. 121 (Adj. Sess.), § 32(b) provides that subdiv. (10), relating to biennial audit of employment growth incentive program, shall be repealed on December 31, 2012.
Auditor website; audit findings. 2011, No. 155 (Adj. Sess.), § 24, effective May 16, 2012 provides: "(a) By July 1, 2012, the auditor of accounts shall prominently post on his or her official state website the following information:
"(1) a summary of all embezzlements and false claims, as that term is described in 13 V.S.A. § 3016, against any agency or department of the state committed within the last five years, whether committed by a state employee, contractor, or other person. The summary shall include the names of all persons or entities convicted of those offenses; and
"(2)(A) all reports with findings that result from audits conducted under 32 V.S.A. § 163(1); and
"(B) a summary of significant recommendations arising out of the audits that are contained in audit reports conducted under 32 V.S.A. § 163(1) and issued since January 1, 2012, and the dates on which corrective actions were taken related to those recommendations. Recommendation follow-up shall be conducted at least biennially and for at least four years from the date of the audit report.
"(b) The auditor of accounts shall notify the general assembly of the initial posting made on his or her website pursuant to subsection (a) of this section by electronic or other means."
Cross references. Annual examination of the Central Garage Revolving Fund, see 19 V.S.A. § 13(f).
Lottery accounts and transactions of the lottery commission subject to annual post audits, see 31 V.S.A. § 660.
The Governor, State Treasurer and Auditor of Accounts have discretionary power to purchase insurance protecting state employees from claims tested in subpar. (6) of § 5602 of Title 12 and that section was not intended to take away their discretionary power. 1962-64 Op. Atty. Gen. 291.
The Auditor of Accounts under this section has the right to employ auditors for his or her office and fix their compensation, subject to the provisions of the classification scale laid down in § 305(a) of Title 3, with the result that he or she may fix a newly hired auditor's compensation within a particular scale, provided he or she has sufficient funds in his or her appropriation for such expenditure. 1962-64 Op. Atty. Gen. 275.
The authority given to the auditor of accounts under subdiv. (8) of this section, whereby he may hire a person within a scale of the classification law, other than at the lowest or minimum rate, as provided for under rules and regulations of the personnel board, takes precedence and prevails over a rule of such board. 1962-64 Op. Atty. Gen. 275.
Under subdiv. (8) of this section while auditor of accounts may hire a new employee from eligibles and set the salary within a grade, the auditor does not have the power to increase the salary of permanent employees previously set. 1962-64 Op. Atty. Gen. 280.
The auditor of accounts has no right to bypass the classification system relating to the certification of eligibles. 1962-64 Op. Atty. Gen. 280.
Subdivision (8) of this section does not give the auditor of accounts the power to change the job classification of permanent positions in his or her department as such classification is determined by the personnel board. 1962-64 Op. Atty. Gen. 280.
The public is not entitled to examine the financial records and documents of the Vermont State Colleges and the University of Vermont, but is entitled to examine detailed reports on the audits of the records. 1970-72 Op. Atty. Gen. 73.
The Auditor shall be a certifying officer, and a certified copy of a record or paper belonging to his or her Department or which is lodged there by law shall be admitted as evidence by the courts in any cause, civil or criminal. He or she shall furnish copies of records or papers upon being paid the legal fees therefor by the person requesting the same.
Source. V.S. 1947, § 569. P.L. § 516. G.L. § 588. P.S. § 413. 1904, No. 24 , § 1.
Former § 165. Former § 165, formerly § 164, relating to payments to towns, was derived from V.S. 1947, § 559; P.L. § 503; 1933, No. 157 , § 444; 1919, No. 20 , § 1, and is now covered by § 166 of this title.
On or before January 10 of each year, the Commissioner of Finance and Management shall transmit to the auditors of each town a statement showing the amount of money paid by the State to the town and the purpose for which paid during the year ending December 31 preceding the date of such statement, the date of such payments and purpose for which made, unless the Commissioner of Finance and Management is requested to send such statement at some other date to conform to the fiscal year of such municipality.
Added 1961, No. 40 , § 1; amended 1969, No. 301 (Adj. Sess.), § 2, eff. April 9, 1970; 1983, No. 195 (Adj. Sess.), § 5(b); 2013, No. 142 (Adj. Sess.), § 55; 2015, No. 131 (Adj. Sess.), § 31.
Revision note. In the section heading and in two places in the text of the section, reference to "commissioner of finance and information support" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87 see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--2015 (Adj. Sess.). Deleted the final sentence, which read, "The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subsection.".
Amendments--2013 (Adj. Sess.). Added the second sentence.
Amendments--1983 (Adj. Sess.). Inserted "and information support" following "commissioner of finance" in the section heading and in the text.
Amendments--1969 (Adj. Sess.). Section amended generally.
Added 1959, No. 328 (Adj. Sess.), § 19; amended 1969, No. 219 (Adj. Sess.), § 3, eff. March 27, 1970; 1971, No. 149 (Adj. Sess.); 2007, No. 121 (Adj. Sess.), § 24; 2007, No. 169 (Adj. Sess.), § 6.
Amendments--2007 (Adj. Sess.) Subsec. (a): Act No. 121 inserted "in all formats" following "returns" and "municipal, school supervisory union, school district, and" preceding "county officers" in the first sentence, and "municipality, school supervisory union, school district, or" preceding "county to provide" in the second sentence, and made minor changes in punctuation throughout.
Subsec. (b): Act No. 169 added the second and third sentences.
Amendments--1971 (Adj. Sess.). Subsec. (a): Added reference to "other explanatory information".
Amendments--1969 (Adj. Sess.). Subsec. (a): Omitted provisions relating to payroll records of municipalities.
The public is not entitled to examine the financial records and documents of the Vermont State Colleges and the University of Vermont, but is entitled to examine detailed reports on and audits of the records. 1970-72 Op. Atty. Gen. 73.
All monies received from charges made for audit services under the provisions of subsection (b) of this section and sums that may be appropriated to the Fund shall be deposited in the Fund.
Any balance remaining in the Fund at the end of any fiscal year shall be carried forward and remain a part of the Fund.
Added 1985, No. 122 (Adj. Sess.), § 2, eff. April 17, 1986; amended 2005, No. 215 (Adj. Sess.), § 288; 2019, No. 104 (Adj. Sess.), § 2; 2019, No. 154 (Adj. Sess.), § E.130, eff. Oct. 2, 2020.
2009. Substituted "163(9)" for "163(11)" to correct a statutory cross reference.
Amendments--2019 (Adj. Sess.). Amended generally by Act No. 104.
Subdiv. (a)(1): Act No. 154 substituted "subdivisions 163(1) and (2) of this subchapter and 24 V.S.A. § 290b" for "subdivision 163(1) of this subchapter".
Subdiv. (b)(1): Act No. 154 inserted "instrumentality, political subdivision," following "commission," and substituted "subdivisions 163(1) and (2) of this subchapter and 24 V.S.A. § 290b" for "subdivision 163(1) of this subchapter".
Subdiv. (b)(2): Act No. 154 inserted "costs associated with subdivisions 163(1) and (2) of this subchapter shall be" preceding "approved".
Amendments--2005 (Adj. Sess.). Subsecs. (a) and (b): Substituted "subdivs. 163(1) and (11)" for "section 163(11)" in the first sentence.
Revision note. In the heading for subchapter 4, substituted "Finance and Management Department" for "Finance and Information Support Department" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of that entity to the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87 see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1987 (Adj. Sess.) 1987, No. 243 (Adj. Sess.), § 54, eff. June 13, 1987, deleted the heading and designation of former subchapter 5 of this chapter, comprising sections 201-203 of this title, and transferred in former subchapter 5 to this subchapter.
Amendments--1983 (Adj. Sess.) 1983, No. 195 (Adj. Sess.), § 5, inserted "and Information Support" following "Finance" in the subchapter heading.
Abolition of the department of budget and management; transfer of positions and equipment. Executive Order No. 35-87, dated Aug. 6, 1987, provided for the abolition of the department of budget and management and the transfer of authorized positions and equipment to the department of finance and management as established by the order. However, the order further provided for the equipment and classified position of administrative secretary in the department of budget and management prior to the abolition of that entity to be transferred to the office of the secretary of administration, and the commissioner of former department to become the deputy secretary of administration. By its own terms, Executive Order No. 35-87 took effect July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Cross references. Department of Finance and Management within Agency of Administration, see 3 V.S.A. § 2281.
Former § 181. Former § 181, relating to the appointment of the Commissioner of Finance, was derived from 1959, No. 328 (Adj. Sess.), § 7; 1965, No. 125 , § 6; 1983, No. 195 (Adj. Sess.), § 2.
Added 1959, No. 328 (Adj. Sess.), § 7; amended 1965, No. 158 , § 3; 1971, No. 13 , § 2, eff. Feb. 25, 1971; 1975, No. 118 , § 86, eff. April 30, 1975; 1977, No. 113 , § 351; 1983, No. 195 (Adj. Sess.), § 3; 1987, No. 243 (Adj. Sess.), §§ 52(2), 53, eff. June 13, 1988; 1989, No. 210 (Adj. Sess.), § 8a; 1991, No. 226 (Adj. Sess.), § 1, eff. May 28, 1992; 1995, No. 123 (Adj. Sess.), § 4, eff. June 6, 1996; 1997, No. 66 (Adj. Sess.), § 64, eff. Feb. 20, 1998; 2001, No. 149 (Adj. Sess.), § 92, eff. June 21, 2002; 2003, No. 156 (Adj. Sess.), § 15; 2007, No. 7 , § 3; 2007, No. 65 , § 391; 2015, No. 131 (Adj. Sess.), § 6.
Revision note. Substituted "encumbrances" for "encumberances" in subdiv. (a)(5) to correct a typographical error.
In the introductory clause of subsec. (a), substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of the Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "director" in the section heading and to "finance director" in text changed to "commissioner" and "commissioner of finance" respectively, and reference to "commissioner of administration" changed to "secretary of administration" in subdiv. (8) to conform reference to new titles and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--2015 (Adj. Sess.). Subdiv. (a)(8): Added the second sentence.
Amendments--2007. Subdiv. (a)(6): Act No. 7 deleted "by the commissioner of human resources" from the end of the subdivision.
Subdiv. (a)(8): Act No. 65 substituted "revenue" and "financial" preceding "reports" and "a comprehensive" for "an" preceding "annual".
Subdiv. (a)(9): Act No. 65 substituted "Make available" for "Prepare" preceding "monthly".
Subdiv. (a)(10): Act No. 65 inserted "a" preceding "standard"; substituted "chart of accounts structure" for "accounting classifications" preceding "pertaining" and "revenue, and expenditure codes" for "accounts, object code, and receipts" following "appropriation".
Subdiv. (a)(11): Deleted by Act No. 65.
Amendments--2003 (Adj. Sess.). Subdiv. (a)(6): Substituted "commissioner of human resources" for "commissioner of personnel".
2001 (Adj. Sess.) - Subdiv. (a)(8): Inserted the language beginning "which shall be distributed" and ending "and on institutions".
Amendments--1997 (Adj. Sess.). Subsec. (b): Substituted "except in accordance with the provisions of § 462 of this title" for "unless the same is appropriated by the general assembly".
Amendments--1995 (Adj. Sess.) Subdiv. (a)(6): Amended generally.
Amendments--1991 (Adj. Sess.). Subdiv. (a)(14): Added.
Amendments--1989 (Adj. Sess.). Subdiv. (a)(5): Inserted "in the commissioner's discretion" preceding "pre-audit".
Amendments--1987 (Adj. Sess.) Subdiv. (8): Inserted "in accordance with generally accepted accounting principles" following "financial report".
Subdiv. (14): Repealed.
Amendments--1983 (Adj. Sess.) Designated existing provisions of section as subsec. (a) and inserted "and information support" preceding "shall" in that subsection, deleted "of finance" following "commissioner" wherever it appeared in subdiv. (a)(1), and added subdiv. (a)(14) and subsec. (b).
Amendments--1977. Subdiv. (8): Added "on or before December 31 of each year".
Amendments--1975. Subdiv. (1): Amended generally to provide for appropriate systems of accounting.
Amendments--1971. Subdiv. (8): Deleted requirement that report be combined with that of the state treasurer.
Amendments--1965. Combined director's annual report with treasurer's annual report.
Transfer of positions and appropriations of the department of finance and management. 1995, No. 123 (Adj. Sess.), § 7, eff. June 6, 1996, provided:
"(a) The rules of the department of finance and management relating to payroll in effect on the effective date of this act [June 6, 1996] shall be the rules of the department of personnel, until amended or repealed by that department. All references in those rules to the 'commissioner' and the 'department of finance and management,' shall be deemed to refer to the 'commissioner of personnel' and the 'department of personnel.'
"(b) All employees, professional and support staff, consultants, positions and equipment and the remaining balances of all appropriation amounts for personal services and operating expenses for the payroll division are transferred from the department of finance and management to the department of personnel."
Report deadline. - 1997, No. 66 (Adj. Sess.), § 61, provides: "Notwithstanding 32 V.S.A. § 182(a)(8), until such time as the Commissioner of Finance and Management can utilize data generated by the new financial management system to prepare the Comprehensive Annual Financial Report, the Commissioner of Finance and Management shall annually prepare the report on or before March 31."
It is the duty of the finance director to maintain encumbrance accounting within the provisions of this section. 1962-64 Op. Atty. Gen. 167.
Added 2001, No. 142 (Adj. Sess.), § 309; amended 2003, No. 156 (Adj. Sess.), § 15; 2009, No. 1 (Sp. Sess.), § E.100.3; 2011, No. 63 , § E.103; 2019, No. 49 , § 11, eff. June 10, 2019.
Amendments--2019. Subsec. (a): Substituted "Agency of Digital Services" for "Department of Information and Innovation" following "provided by the".
Amendments--2011. Subsec. (a): Deleted the former last sentence.
Subsec. (b): Deleted the former third and fourth sentences.
Amendments--2009 (Sp. Sess.). Subsec. (a): Substituted "and services provided by the department of information and innovation for the statewide central accounting and encumbrance, budget development, and" for "for the" and "systems" for "system in the department of human resources" following "resource management".
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "department of human resources" for "department of personnel" in the first sentence.
Former § 201. Former § 201, relating to the appointment of the Commissioner of Budget and Management, was derived from 1959, No. 328 (Adj. Sess.), § 3; 1965, No. 125 , § 7.
In addition to the duties expressly set forth elsewhere by law, the Commissioner of Finance and Management through his or her Department shall:
Added 1959, No. 328 (Adj. Sess.), § 3; amended 1969, No. 75 , § 1; 1973, No. 144 (Adj. Sess.), § 1; 1979, No. 205 (Adj. Sess.), § 127, eff. May 9, 1980; 1985, No. 74 , § 306, eff. May 28, 1985; 1987, No. 243 (Adj. Sess.), § 56, eff. June 13, 1988.
Revision note. Reference to "director" in the section heading and to "budget director through his division" in text changed to "commissioner" and "commissioner of budget and management through his department" respectively to conform references to new titles and reorganization of state government. See § 2201 et seq. of Title 3.
Reference to "commissioner of budget and management" changed to "commissioner of finance and management" in introductory paragraph in light of Executive Order No. 35-87, dated Aug 6, 1987, which provided for the abolition of the department of budget and management and the transfer of authorized positions and equipment to the department of finance and management as established by the order. However, the order further provided for the equipment and classified position of administrative secretary in the department of budget and management prior to the abolition of that entity to be transferred to the office of the secretary of administration, and the commissioner of former department to become the deputy secretary of administration. By its own terms, Executive Order No. 35-87 took effect July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87 see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "commissioner of administration" changed to "secretary of administration" in subdiv. (1)(F) to conform reference to new title and reorganization of state government. See § 2201 et seq. of Title 3.
Amendments--1987 (Adj. Sess.). Substituted "commissioner of finance" for "commissioner of budget" preceding "and management through his" and inserted "or her" thereafter in the introductory paragraph and substituted "an" for "a biennial" preceding "operating" and inserted "or governor" preceding "as provided" in subdiv. (1)(A).
Amendments--1985. Subdiv. (4): Substituted "office" for "officer" preceding "on or before" and inserted "November 1 of the first fiscal year of each biennium" thereafter and "of the second fiscal year of each biennium" following "December 1".
Amendments--1979 (Adj. Sess.). Subdiv. (4): Added.
Amendments--1973 (Adj. Sess.). Subdiv. (1)(A): Substituted "biennial operating budget" for "annual operating budget".
Amendments--1969. Subdiv. (1)(A): Substituted "annual operating budget" for "biennial operating budget".
Former § 203. Former § 203, relating to the committee on coordination, was derived from 1959, No. 328 (Adj. Sess.), § 3.
Former § 215. Former § 215 which comprised subchapter 6, relating to the state contracts for goods and services, was derived from 1991, No. 195 (Adj. Sess.), § 1, and expired on July 1, 1997, pursuant to 1991, No. 195 (Adj. Sess.), § 2.
Cross references. Continuing review of state budget by Joint Fiscal Committee, see 2 V.S.A. § 503.
Exceeding budget, see § 702 of this title.
Amended 1959, No. 328 (Adj. Sess.), § 4(a); 1965, No. 108 ; 1969, No. 14 , No. 75, § 2; 1973, No. 144 (Adj. Sess.), § 2, eff. July 1, 1974; 1987, No. 243 (Adj. Sess.), § 57, eff. June 13, 1988.
Source. Subsec. (a): V.S. 1947, § 606. 1939, No. 9 , § 12. P.L. § 552. 1923, No. 7 , § 22.
Subsec. (b): V.S. 1947, § 608. P.L. § 555. 1923, No. 7 , § 23.
Revision note. Reference to "department of administration" changed to "agency of administration" in subsec. (c) to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--1987 (Adj. Sess.). Subsec. (a): Substituted "commissioner of finance and management" for "commissioner of budget and management" in two places in the first sentence.
Amendments--1973 (Adj. Sess.). Subsec. (a): Amended generally by providing for biennial fiscal reports and substituting "commissioner of budget and management" for "budget director".
Subsec. (b): Provided for fiscal estimates for the ensuing two fiscal years.
Amendments--1969. No. 75 omitted references to "biennial" fiscal year.
Subsec. (c): Added by No. 14.
Amendments--1965. Subsec. (a): The date "October 1" was changed to "September 1".
Amendments--1959 (Adj. Sess.). In subsec. (a), provided for filing statements with budget director instead of auditor and treasurer; for preparation of forms under direction of budget director instead of governor; for request on items not previously authorized by legislation to be made on separate forms; and deleted reference to chairman of boards and commissions.
Biennial or annual budget. 1979, No. 205 (Adj. Sess.), § 125, eff. May 9, 1980, provided in part: "Notwithstanding any other provisions of law, the Governor may require from department heads, and may submit to the Legislature, either a biennial or an annual budget."
On or before November 15 preceding each biennium, the Commissioner of Finance and Management and the Secretary of Administration shall deliver to the Governor and to the Governor-elect if they so request statements of state accounts setting forth in tabulated form all appropriations and expenditures for the current fiscal year; all appropriations and expenditures for all State purposes for the last four preceding fiscal years; estimates of all claims against the State and all expenditures from the State Treasury authorized by law, together with the estimates filed with them for the ensuing two fiscal years, under the provisions of subsection 301(a) of this title.
Amended 1959, No. 328 (Adj. Sess.), § 4(b); 1969, No. 75 , § 3; 1971, No. 24 ; 1973, No. 144 (Adj. Sess.), § 3, eff. July 1, 1974.
Source. V.S. 1947, § 607, 1939, No. 9 , § 13. P.L. § 554. 1923, No. 7 , § 23.
Revision note. Reference to "commissioner of budget and management" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of budget and management and the transfer of authorized positions and equipment to the department of finance and management as established by the order. However, the order further provided for the equipment and classified position of administrative secretary in the department of budget and management prior to the abolition of that entity to be transferred to the office of the secretary of administration, and the commissioner of former department to become the deputy secretary of administration. By its own terms, Executive Order No. 35-87 took effect July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1973 (Adj. Sess.). Provided for biennial tabulated statements; estimates covering ensuing two fiscal years and for delivery of statements by commissioner of budget and management and the secretary of administration instead of preparation of statement by budget director and their delivery by commissioner.
Amendments--1971. Provided for delivery of statements only on request of governor governor-elect.
Amendments--1969. Omitted references to "biennial" fiscal year.
Amendments--1959 (Adj. Sess.). Provided for preparation of statements by budget director and their delivery by commissioner, instead of by auditor and treasurer.
In the event of no election of Governor by the voters at the November election, the Secretary of Administration shall deliver the statements and estimates herein provided for to the person elected Governor by the General Assembly.
Amended 1959, No. 328 (Adj. Sess.), § 4(c).
Source. V.S. 1947, § 609. 1939, No. 9 , § 14. P.L. § 556. 1923, No. 7 , § 23.
Revision note. Reference to "commissioner of administration" changed to "secretary of administration" to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--1959 (Adj. Sess.). Substituted "commissioner of administration" for "auditor and the treasurer."
Amended 1959, No. 328 (Adj. Sess.), § 4(d).
Source. Subsec. (a): V.S. 1947, § 610. 1939, No. 9 , § 15. P.L. § 557. 1923, No. 7 , § 24.
Subsec. (b): V.S. 1947, § 611. 1939, No. 9 , § 16. P.L. § 558. 1923, No. 7 , § 24.
Revision note. Reference to "commissioner of administration" changed to "secretary of administration" in subsecs. (a) and (b) to conform reference to new title and reorganization of state government pursuant to 1971. See § 2201 et seq. of Title 3.
Amendments--1959 (Adj. Sess.). Subsec. (a): Substituted "commissioner of administration" for "auditor and the treasurer."
Subsec. (b): Substituted "commissioner of administration" for "auditor and the treasurer" and deleted provisions relating to employment of assistants by governor-elect and the supplying of information and data by persons submitting estimates.
In making up the budget, the Governor-elect shall have the power to revise, increase, decrease, or eliminate the sum estimated to be needed for or by each activity hereinbefore referred to and shall include in his or her message dealing with the budget, as provided in section 306 of this title, the reasons for his or her action thereon.
Source. V.S. 1947, § 612. P.L. § 559. 1923, No. 7 , § 24.
For VPharm, the January estimates shall include estimated caseloads and estimated per-member per-month expenditures for the current and next succeeding fiscal years by income category.
The January estimates shall include the expenditures for the current and next succeeding fiscal years for the Medicare Part D phased-down State contribution payment and for the disproportionate share hospital payments.
Added 1995, No. 178 (Adj. Sess.), § 282; amended 1997, No. 60 , § 19, eff. July 1, 1998; 2001, No. 142 (Adj. Sess.), § 148c; 2005, No. 6 , § 87, eff. March 26, 2005; 2005, No. 191 (Adj. Sess.), § 46; 2005, No. 215 (Adj. Sess.), § 315; 2007, No. 65 , § 268; 2007, No. 192 (Adj. Sess.), § 6.010; 2009, No. 4 , § 93, eff. April 29, 2009; 2009, No. 67 (Adj. Sess.), § 106, eff. February 25, 2010; 2011, No. 3 , § 88, eff. Feb. 17, 2011; 2011, No. 75 (Adj. Sess.), § 108; 2013, No. 50 , §§ E.106, E.306; 2017, No. 154 (Adj. Sess.), § 31, eff. May 21, 2018; 2017, No. 167 (Adj. Sess.), § 15, eff. May 22, 2018; 2019, No. 6 , § 69, eff. April 22, 2019.
2018. The text of subsec. (c) is based on the harmonization of two amendments. During the 2017 adjourned session, subsec. (c) was amended twice, by Act Nos. 154 and 167, resulting in two versions of subsec. (c). In order to reflect all of the changes enacted by the Legislature during the 2017 adjourned session, the text of Act Nos. 154 and 167 was merged to arrive at a single version of this subsection. The changes that each of the amendments made are described in the amendment notes set out below.
2006. The text of this section is based on the harmonization of two amendments. During the 2005 adjourned session, this section was amended twice, by Act Nos. 191 and 215, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 2005 adjourned session, the text of Act Nos. 191 and 215 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 Subsec. (a): Inserted "and" following "Infrastructure Bond,", deleted ", and State Health Care Resources" following "Education", and deleted the last sentence.
Subdiv. (c)(1)(A): Deleted "State Health Care Resources and" preceding "Global", and substituted "Fund" for "Funds".
Amendments--2017 (Adj. Sess.) Subsec. (c): Act 154 added the last sentence.
Subsec. (c): Amended generally by Act 167.
Amendments--2013 Subsec. (a): Deleted "and revenues from the gross receipts tax under 33 V.S.A. § 2503" at the end of the first sentence.
Subsec. (c): Deleted "for VermontRx" following "funds" and substituted "any" for "the Choices for Care" in the first sentence; and added the second sentence.
Amendments--2011 (Adj. Sess.) Subsec. (a): Deleted "Catamount," preceding "and state health care resources funds" in the first sentence.
Amendments--2011. Subsec. (a): Inserted "transportation infrastructure bond," preceding "education" and "and" following "Catamount,"; deleted "and Global Commitment" preceding "funds" and added the present fourth sentence.
Amendments--2009 (Adj. Sess.). Subsec. (c): Deleted "and next succeeding" preceding "fiscal year" and inserted "and estimates for the next succeeding fiscal year" thereafter in the final sentence.
Amendments--2009. Subsec. (c): Inserted "January" preceding "estimates" throughout the subsection and added the fourth and fifth sentences.
Amendments--2007 (Adj. Sess.). Subsec. (a): Inserted "and revenues from the gross receipts tax under 33 V.S.A. § 2503" following "Global Commitment funds" in the first sentence.
Amendments--2007. Subsec. (a): Substituted "again by July 31" for "on or about July 15" in the first sentence.
Amendments--2005 (Adj. Sess.). Act No. 191 designated the existing provisions of the section as subsecs. (a), (b) and (c), and in subsec. (a), substituted "Catamount, state health care resources, and Global Commitment" for "and health access trust" in the first sentence; in subsec. (c), substituted "estimates" for "health access trust fund estimate", "Medicaid enrollment group as defined by the agency and the joint fiscal office" for "population category eligible", inserted "programs or premium assistance programs" preceding "supported" and substituted "state health care resources and Global Commitment funds, for VermontRx, and for the programs under the Choices for Care Medicaid Section 1115 waiver" for "fund" in the first sentence, and added the second and third sentences.
Act No. 215 designated the existing provisions of the section as subsecs. (a), (b) and (c), and in subsec. (a), substituted "state health care resources, and Global Commitment" for "and health access trust" in the first sentence; in subsec. (c), substituted "estimates" for "health access trust fund estimate", "Medicaid enrollment group as required by the Centers for Medicare and Medicaid Services" for "population category eligible", inserted "programs" preceding "supported" and substituted "state health care resources and Global Commitment funds, for VermontRx, and for the programs under the Choices for Care Medicaid Section 1115 waiver" for "fund" in the first sentence, and added the second and third sentences.
Amendments--2005. Inserted "or about" preceding "January 15" and "July 15" and "and" preceding "health access"; deleted "for the current and next succeeding fiscal years" in the first sentence; added the present sentence; and substituted "respective funds for the years covered by the estimates" for "general fund, the transportation fund, education fund, health access trust fund, and federal funds for the current and next succeeding fiscal years" at the end of the present third sentence.
Amendments--2001 (Adj. Sess.) Inserted "health access trust," following "education" in the first sentence, inserted "health access trust fund," following "education fund," in the second sentence, and added the last sentence.
Amendments--1997 Inserted "education" following "transportation" in the first sentence and "education fund" following "transportation fund" in the second sentence.
Retroactive effective date of amendments 2019, No. 6 , § 105(a), provides "Notwithstanding 1 V.S.A. § 214 or any other act or provision, Secs. 64-72 (State Health Care Resources Fund), 74 (32 V.S.A. § 10503), 75 (33 V.S.A. § 1951), and 76 (33 V.S.A. § 1956) and Sec. 85 amending 16 V.S.A. § 2857 shall take effect on passage and apply retroactively to July 1, 2018."
Purpose of 2005, No. 215 (Adj. Sess.) amendment. 2005, No. 215 (Adj. Sess.), § 320(a), provided: "The purpose of Secs. 308-319 of this act [which amended this section and section 7823 of this title, and sections 1901, 1901a, 1901b, 1951, 1956, and 1971 of Title 33], is to make amendments to conform the Vermont Statutes Annotated with the changes to the Medicaid program pursuant to No. 93 of the Acts of 2006. Nothing in these sections of this act is intended to undo or supersede any other act of the 2006 general assembly. Likewise, any act of the general assembly which fails to amend a section of the Vermont Statutes Annotated which is amended by these sections of this act shall not be intended to supersede this act."
Repeal of 2005, No. 215 (Adj. Sess.) amendment. 2007, No. 65 , § 404, eff. June 4, 2007, repealed 2005, No. 215 (Adj. Sess.), § 315, which amended this section. 2007, No. 70 , § 31, also repealed 2005, No. 215 (Adj. Sess.), § 315, but did not repeal the amendment to this section by 2005, No. 191 (Adj. Sess.).
Annually, at the January meeting of the Emergency Board held pursuant to section 305a of this title, the Joint Fiscal Office and the Secretary of Administration shall provide to the Emergency Board a consensus estimate of the impact on the Education Fund resulting from tax increment financing districts authorized pursuant to 24 V.S.A. chapter 53 and section 5404a of this title. The estimate shall be for the succeeding fiscal year. The Emergency Board shall adopt an official estimate of the impact on the Education Fund at the January meeting.
Added 2017, No. 73 , § 11a, eff. June 13, 2017.
Amended 1969, No. 75 , § 4; 1973, No. 144 (Adj. Sess.), § 4; 1974; 1987, No. 243 (Adj. Sess.), § 58, eff. June 13, 1988; 2009, No. 1 (Sp. Sess.), § H.16, eff. June 2, 2009; 2011, No. 45 , § 36j, eff. May 24, 2011; 2013, No. 142 (Adj. Sess.), § 56; 2015 No. 172 (Adj. Sess.), § E.100.7; 2017, No. 85 , § C.117, eff. June 28, 2017; 2019, No. 72 , § E.124.
Source. V.S. 1947, § 613. P.L. § 560. 1923, No. 7 , § 25.
Amendments--2019. Subdiv. (a)(1): Added subdiv. (a)(1)(A) designation, and amended generally.
Subdivs. (a)(1)(B) and (a)(1)(C): Added.
Amendments--2017. Subsec. (a): Added the fourth sentence.
Amendments--2015 (Adj. Sess.). Subsec. (a): Amended generally.
Subsec. (d): Added.
Amendments--2013 (Adj. Sess.). Subsec. (a): Added the fourth sentence.
Subsec. (b): Added the second sentence.
Amendments--2011. Section amended generally.
Amendments--2009 (Sp. Sess.). Subsec. (a): Added the subsection designation.
Subsec. (b): Added.
Amendments--1987 (Adj. Sess.) Substituted "annual" for "regular" preceding "session", inserted "or her" preceding "estimates" and deleted "for the next two fiscal years" following "state treasury" in the first sentence and added the second and third sentences.
Amendments--1973 (Adj. Sess.) Omitted reference to adjourned session and inserted requirement for budget to cover next two fiscal years.
Amendments--1969 Added reference to adjourned sessions and omitted reference to "biennial" fiscal year.
Legislative intent for tax expenditures. 2011, No. 45 , § 36(i) provides: "It is the intent of the general assembly in reviewing the tax expenditure budgets recommended by the governor to ensure that any changes to Vermont's tax expenditures are done openly and equitably and are subject to public review. Vermont tax expenditures are intended to reflect and support Vermont values and policies."
Added 2011, No. 162 (Adj. Sess.), § E.100.1; amended 2015, No. 11 , § 32; 2019, No. 131 (Adj. Sess.), § 291.
Amendments--2019 (Adj. Sess.). Subsec. (a): Deleted the subsec. heading.
Amendments--2015. Subsec. (a): Added "and in a manner that supports the population-level outcomes set forth in 3 V.S.A. § 2311" in the second sentence.
Subsec. (b): Substituted "use" for "raising and spending" preceding "of public funds".
Purpose of the State budget. 2011, No. 162 (Adj. Sess.), § E.100.2 provides: "(a) Public participation. The administration will develop a process for public participation in the development of budget goals, as well as general prioritization and evaluation of spending and revenue initiatives. This process shall begin by October 1, 2012.
"(b) Current services. The administration shall develop and publish annually for public review as part of the budget submission process a current services budget, providing the public with an estimate of what the current level of services is projected to cost in the next fiscal year. The initial current services budget shall be submitted with the administration's fiscal year 2014 budget proposal."
Amended 1987, No. 114 , § 1, eff. June 29, 1987; 1993, No. 210 (Adj. Sess.), § 281; 2001, No. 142 (Adj. Sess.), § 148d; 2003, No. 66 , §§ 298, 299; 2003, No. 122 (Adj. Sess.), § 10, eff. June 10, 2004; 2005, No. 174 (Adj. Sess.), § 61; 2009, No. 1 (Sp. Sess.), § H.17, eff. June 2, 2009; 2011, No. 63 , § E.103.1; 2013, No. 50 , § E.306.1; 2013, No. 179 (Adj. Sess.), § E.306; 2015, No. 11 , § 33; 2017, No. 167 (Adj. Sess.), § 16, eff. May 22, 2018.
Source. Subsec. (a): V.S. 1947, § 614. P.L. § 561. 1923, No. 7 , § 25.
Subsec. (b): V.S. 1947, § 615. P.L. § 562. 1923, No. 7 , § 25.
Revision note. In subdiv. (c)(4) deleted "analysis of the use of resources to meet needs, including future needs and" as this language appeared twice and added a "," after "including future needs".
Substituted "section 308 of this title" for "section 208" at the end of the third sentence of subsec. (b) to conform reference to V.S.A. style.
Amendments--2017 (Adj. Sess.). Subdiv. (d)(5): Substituted "that reflect consideration of" for "consistent with" preceding "provider" and "18 V.S.A. § 9383" for "18 V.S.A. § 9375a" at the end.
Amendments--2015. Subdiv. (c)(1): Added "that support the relevant population-level outcomes set forth in 3 V.S.A. § 2311".
Subdiv. (c)(2): Amended generally.
Subdiv. (c)(8): Added "and" following "by the plan".
Amendments--2013 (Adj. Sess.). Subdiv. (d)(5): Substituted "expenditure trends reported under 18 V.S.A. § 9375a" for "hospital budgets approved by the Green Mountain Care Board under 18 V.S.A. chapter 221, subchapter 7" at the end.
Amendments--2013 Subdiv. (d)(5): Added "consistent with provider reimbursements approved under 18 V.S.A. § 9376 and hospital budgets approved by the Green Mountain Care Board under 18 V.S.A. chapter 221, subchapter 7."
Amendments--2011. Subsec. (e): Inserted "expenditures and" preceding "charges" and "for enterprise and internal service funds" following "charges" and deleted "for payment to the financial management, workers' compensation, and facilities operations internal service funds. Such charges shall be subject to legislative approval" following "budgets" and deleted the former second and third sentences and added the present second sentence.
Amendments--2009 (Sp. Sess.). Subdiv. (a)(5): Added.
Amendments--2005 (Adj. Sess.). Subsec. (d): Substituted "agency of human services" for "department of prevention, assistance, transition, and health access".
Subdiv. (d)(8): Substituted "agency of human services" for "department of prevention, assistance, transition, and health access".
Amendments--2003 (Adj. Sess.). Subsec. (e): Inserted "the financial management, workers' compensation, and facilities operations" preceding "internal service funds" and deleted "where the total of such charges exceeds $1,000,000.00" thereafter in the first sentence; deleted "the rates of any" preceding "such charges" in the second sentence and added the third sentence.
Amendments--2003. Subsec. (b): Inserted "however budget documentation shall include to the extent possible the following" following "expedient" and added subdivs. (1)-(4).
Subsec. (e): Added.
Amendments--2001 (Adj. Sess.) Subsec. (d): Added.
Amendments--1993 (Adj. Sess.) Subsec. (c): Added.
Amendments--1987 Subsec. (b): Added the third sentence and substituted "the governor" for "he" preceding "may deem expedient" at the end of the fourth sentence.
Worker's compensation fund charges. 2007, No. 192 (Adj. Sess.), § 5.011(a) provides: "Pursuant to 32 V.S.A. § 307(e), workers' compensation fund charges not to exceed $9,086,790 are hereby approved."
Added 1987, No. 114 , § 2, eff. June 29, 1987; amended 1991, No. 50 , § 284; 1993, No. 25 , § 74, eff. May 18, 1993; 1997, No. 61 , § 260b.
Revision note. Substituted "commissioner of finance and management" for "commissioner of finance and information support" in two places in subsec. (d) in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of finance and information support to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Substituted "subsection (b) and (c) of this section" for "subsection (b) and (c)" in the second sentence of subsec. (d) to conform reference to V.S.A. style.
Amendments--1997 Subsec. (b): Substituted "determined on a budgetary basis and administered" for "to be administered" following "stabilization reserve" in the first sentence and inserted "budgetary basis" preceding "undesignated general" at the beginning of the second sentence.
Subsec. (c): Amended generally.
Subsec. (d): Substituted "adjustments shall" for "adjustment may" preceding "be made to the" and "amounts" for "transfer" thereafter in the second sentence.
Amendments--1993 Added "general fund" preceding "budget stabilization" and substituted "reserve" for "trust fund" thereafter in the section heading.
Subsec. (a): Inserted "general fund" preceding "budget" and substituted "reserving" for "retaining" preceding "certain".
Subsec. (b): Rewrote the first and second sentences and inserted "general fund" preceding "budget stabilization" and substituted "reserve" for "trust fund" in the third sentence.
Subsec. (c): Substituted "in" for "following" preceding "any fiscal", inserted "general fund" preceding "budget stabilization" and substituted "reserve" for "trust fund" thereafter and "commissioner of finance and management" for "treasurer" preceding "to the extent".
Subsec. (d): Deleted "state treasurer and" preceding "commissioner of finance and management" and "as soon as possible after the close of the fiscal year" thereafter.
Amendments--1991 Subsec. (b): Substituted "five" for "two" preceding "percent" in the second sentence.
Fiscal year 2011 general fund balance. 2011, No. 3 , § 50(a) provides: "Notwithstanding 32 V.S.A. §§ 308c and 308d, after the general fund budget stabilization reserve attains its statutory maximum, any additional unreserved and undesignated general fund balance shall be deposited into the human services caseload reserve established in 32 V.S.A. § 308b in fiscal year 2011 to be used for caseload costs, offsets to federal funding changes, or related human service expenditures in fiscal year 2012."
Human services caseload reserve expenditures. 2011, No. 75 (Adj. Sess.), § 72(a), provides: "In fiscal year 2012, expenditures pursuant to appropriations from the human services caseload reserve shall be notwithstanding 32 V.S.A. § 308b(a)."
Fiscal year 2012 general fund revenue estimate and general fund balance. 2011, No. 75 (Adj. Sess.), § 73, provides:
"(a) Any increase in the January 2012 emergency board fiscal year 2012 general fund revenue estimate above the July 21, 2011 estimate shall be reserved in the human services caseload reserve, and any decrease in the estimate shall be unreserved from the human services caseload reserve established in 32 V.S.A. § 308b.
"(b) At the end of fiscal year 2012, notwithstanding subsection (a) of this section and notwithstanding 32 V.S.A. §§ 308c and 308d, after the general fund budget stabilization reserve attains its statutory maximum, any additional unreserved and undesignated general fund balance shall be deposited into the human services caseload reserve established in 32 V.S.A. § 308b to be used for caseload costs, offsets to federal funding changes, or related human service expenditures in fiscal year 2013."
General fund balance reserve; unreserved. 2013, No. 50 , § D.108 provides: "(a) Amounts in the General Fund Balance Reserve established in 32 V.S.A. § 308c(a), also known as the "Rainy Day Reserve," are hereby unreserved at the close of fiscal year 2014 to the extent needed to offset any General Fund deficit prior to the use of the General Fund Budget Stabilization Reserves as provided for in 32 V.S.A. § 308(c)."
Fiscal year 2021 contingent use of reserve. 2021, No. 9 , § 24 provides: "(a) In fiscal year 2021, if the General Fund is found to have an undesignated fund deficit, the Commissioner of Finance and Management is authorized to transfer not more than $12,600,000.00 from the Human Services Caseload Reserve established in 32 V.S.A. § 308b to offset the undesignated fund deficit prior to making a transfer in accordance with 32 V.S.A. § 308(c).
"(b) If a transfer from the Human Services Caseload Reserve is made pursuant to subsection (a) of this section, then the Commissioner of Finance and Management shall recommend to the House and Senate Committees on Appropriations that the same amount be transferred from the General Fund to the Human Services Caseload Reserve Fund in the fiscal year 2022 budget adjustment process."
Added 1993, No. 25 , § 75, eff. May 18, 1993; amended 1997, No. 61 , § 260c; 2005, No. 80 , § 62.
Amendments--2005 Subsec. (e): Added.
Cross references. State infrastructure bank program, see 10 V.S.A. chapter 12, subchapter 11.
Added 1997, No. 147 (Adj. Sess.), § 119a, eff. April 29, 1998; amended 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 62; 2007, No. 15 , § 21; 2009, No. 33 , § 83(m)(2); 2009, No. 156 , (Adj. Sess.), § I.31; 2013, No. 142 (Adj. Sess.), § 97; 2017, No. 3 , § 75, eff. March 2, 2017; 2018, No. 11 (Sp. Sess.), § D.105; 2019, No. 72 , § D.104; 2019, No. 88 (Adj. Sess.), § 69, eff. March 4, 2020.
Amendments--2019 (Adj. Sess.) Subdiv. (c)(1): Deleted "most recently completed" preceding "Comprehensive", and inserted "for the fiscal year occurring two years prior" following "Report".
Amendments--2019. Subdiv. (c)(1): Inserted "most recently completed" preceding "Comprehensive", and deleted "as of June 30th of the prior fiscal year" following "Report".
Amendments--2018 (Sp. Sess.). Subsec. (a): Deleted "Management" preceding "Reserve" and "and" following "Living;" and inserted "; and settlement costs associated with managing the Global Commitment waiver" following "Access".
Subsec. (c): Added.
Amendments--2017. Subsec. (b): Substituted "Agency of Human Services" for "Aid to Needy Families with Children (ANFC)" and inserted ", with the exclusion of the Department of Corrections" following "receipts".
Amendments--2013 (Adj. Sess.). Subsec. (b): Deleted the former second sentence.
Amendments--2009 (Adj. Sess.) Subsec. (a): Deleted "and" preceding "of disabilities" and "in the office" preceding "of Vermont health" in the last sentence.
Amendments--2009. Subsec. (c): Repealed.
Amendments--2007. Subsec. (a): Inserted "of mental health" preceding "and of disabilities" in the third sentence.
Amendments--2005 (Adj. Sess.). Subsec. (a): Substituted "for children and families, of health, and of disabilities, aging, and independent living, and in the office of Vermont health access" for "of prevention, assistance, transition, and health access, social and rehabilitation services, and developmental and mental health services".
Amendments--1999 (Adj. Sess.) Subsec. (a): Substituted "departments of prevention, assistance, transition, and health access" for "departments of social welfare".
(3) Of the funds that would otherwise be reserved in the General Fund Balance Reserve under this subsection, 50 percent of any such funds shall be reserved as necessary and transferred from the General Fund to the Vermont State Employees' Postemployment Benefits Trust Fund established by 3 V.S.A. § 479a .
Added 2005, No. 71 , § 256; amended 2007, No. 65 , § 275; 2009, No. 4 , § 96, eff. April 29, 2009; 2011, No. 162 (Adj. Sess.), §§ D.102, D.103.1; 2013, No. 1 , § 95, eff. March 7, 2013; 2013, No. 1 79 (Adj. Sess.), § D.104, eff. June 9, 2014; 2018, No. 11 (Sp. Sess.), § D.107; 2019, No. 6 , § 89, eff. April 22, 2019.
Amendments--2019 Subdiv. (a)(3): Substituted "Vermont State Employees' Postemployment Benefits Trust Fund established by 3 V.S.A. § 479a" for "Retired Teachers' Health and Medical Benefits Fund established by 16 V.S.A. § 1944b to reduce any outstanding balance of any interfund loan authorized by the State Treasurer from the General Fund. Upon joint determination by the Commissioner of Finance and Management and the State Treasurer that there is no longer any outstanding balance, no further transfers in accordance with this subdivision shall occur".
Amendments--2018 (Sp. Sess.). Subdivs. (a)(1), (a)(2): Repealed.
Amendments--2013 (Adj. Sess.). Section amended generally.
Amendments--2013. Subdiv. (a)(2): Inserted "reserve" preceding "in fiscal".
Subdiv. (a)(3): Inserted "in fiscal year 2013" following "reserve".
Amendments--2011 (Adj. Sess.). Section heading: Substituted "balance" for "surplus" following "fund".
Subsec. (a): Subsection amended generally and subdivs. (1)-(3) added.
Subsec. (b): Substituted "balance" for "surplus" preceding "reserve" at the end of the first sentence.
Subsecs. (c), (d): Added.
Amendments--2009. Subsec. (a): Inserted "not to exceed one percent of the appropriations from the general fund for the prior fiscal year" following "general fund surplus" in the second sentence.
Subsec. (c): Deleted.
Amendments--2007. Subsec. (a): Added the present second sentence; and substituted "shall be available for appropriation by the general assembly" for "shall not be expended except by specific appropriation of the general assembly" in the third sentence.
Subsec. (b): Added the present second sentence and substituted "available for" for "expended except by" preceding "appropriation" and "by" for "of" following "appropriation" near the end of the third sentence.
Prospective repeal of subdivs. (a)(1) through (a)(3). 2011, No. 162 (Adj. Sess.), § D.103.1, provides for the repeal of subdivs. (a)(1) through (a)(3) of this section on June 30, 2014.
Transitional provisions. 2011, No. 162 (Adj. Sess.), § D.103.2 provides: "(a) Upon repeal of 32 V.S.A. § 308d, the balance in the revenue shortfall reserve shall be transferred to the general fund balance ('rainy day') reserve created in 32 V.S.A. § 308c(a).
"(b) The additions to the general fund balance reserve in fiscal year 2013 due to Sec. D.109(b) of this act and subsection (a) of this section shall not be considered as part of 'the amount added to the general fund balance reserve' for purposes of 32 V.S.A. § 308c(a)."
Repeal of sunset date. 2011, No. 162 (Adj. Sess.), § D.103.1, which provided for the repeal of subdivs. (a)(1) through (a)(3) of this section, effective June 30, 2014, was repealed by 2013, No. 179 (Adj. Sess.), § D.105(a).
Former § 308d. Former § 308d, relating to revenue shortfall reserve; creation and purpose, was derived from 2007, No. 192 (Adj. Sess.), § 6.031 and amended by 2009, No. 4 , § 97.
Added 2015, No. 172 (Adj. Sess.), § B.1105.
(1) Subdivision (a)(1) effective July 1, 2021; see also subdivision (a)(1) effective until July 1, 2021 set out above. Activities proposed for funding by general obligation debt financing shall be restricted to tangible capital investments, but may include the planning and design directly associated with a tangible capital investment.
Added 1989, No. 258 (Adj. Sess.), § 2; amended 1991, No. 256 (Adj. Sess.), § 31, eff. June 9, 1992; 1993, No. 59 , § 21, eff. June 3, 1993; 1999, No. 29 , § 42, eff. May 19, 1999; 2009, No. 161 (Adj. Sess.), § 45, eff. June 4, 2010; 2011, No. 40 , § 35, eff. May 20, 2011; 2011, No. 104 (Adj. Sess.), § 31, eff. May 7, 2012; 2013, No. 1 , § 96, eff. March 7, 2013; 2013, No. 1 , § 97, eff. July 1, 2021; 2013, No. 142 (Adj. Sess.), § 57; 2019, No. 14 , § 72, eff. April 30, 2019.
Amendments--2019 Subsec. (e): Added subsec. heading.
Amendments--2013 (Adj. Sess.). Subsec. (e): Added.
Amendments--2013. In subdiv. (a)(1), effective until July 1, 2014, inserted ", and engineering" following "design".
In subdiv. (a)(1), effective July 1, 2014, deleted the comma following "planning", inserted "and" preceding "design" and deleted ", and engineering" following "design".
Amendments--2011 (Adj. Sess.) Section amended generally.
Amendments--2011. Subsec. (a): Substituted "third Tuesday" for "second week".
Amendments--2009 (Adj. Sess.) Subsec. (d): Repealed.
Amendments--1999. Subsec. (d): Added.
Amendments--1993. Subsec. (a): Amended generally.
Amendments--1991 (Adj. Sess.). Subsec. (c): Added.
Effective date of amendments to subdiv. (a)(1). 2019, No. 139 (Adj. Sess.), § 19 provides that the amendments to subdiv. (a)(1) of this section by 2013, No. 1 , § 97 shall take effect on July 1, 2021. Previously, 2013, No. 1 , § 100(c) had provided for the amendments to take effect on July 1, 2014; that date was extended to July 1, 2015 by 2013, No. 179 (Adj. Sess.), § E.113.1; to July 1, 2017 by 2015, No. 58 , § E.113.1; to July 1, 2018 by 2017, No. 84 , § 29; to July 1, 2019 by 2017, No. 190 (Adj. Sess.), § 19; and to July 1, 2020 by 2019, No. 42 , § 25.
Effect of section on agreements with holders of bonds or notes issued on or before July 1, 1990. 1989, No. 258 (Adj. Sess.), § 5, provided: "This act [which added this section and sections 310, 701a, 1000 and 1001 of this title] shall not be construed or interpreted to limit or alter the rights of the state or any instrumentality to fulfil the terms of any agreements made with the holders of any bonds, notes or other obligation of the state or such instrumentality issued and outstanding on or prior to the effective date of the act (July 1, 1990), or in any way to impair the rights and remedies of such holders."
Added 1989, No. 258 (Adj. Sess.), § 3; amended 2011, No. 104 (Adj. Sess.), § 32, eff. May 7, 2012; 2013, No. 51 , § 34; 2019, No. 42 , § 26, eff. May 30, 2019.
Amendments--2019. Subsec. (b): Substituted "Capital" for "The capital" at the beginning of subdiv. (b)(1)(C) and added subdiv. (b)(1)(E).
Amendments--2013 Substituted "ten-year" for "six-year" in section heading; substituted "ten-year" for "six year" and "nine" for "five" in subsec. (a); substituted "biennium" for "fiscal year" and "'ten-year" for "six year" in subsec. (b); deleted "'and" following "facilities" and added "major maintenance, renewable energy sources, and conservation" following "acquisitions" in subdiv. (1)(B)(i); and substituted "nine" for "five" in subdivs. (1)(C) and (2)(B).
Effect of section on agreements with holders of bonds or notes issued on or before July 1, 1990. 1989, No. 258 (Adj. Sess.), § 5, provided: "This act [which added this section and sections 309, 701a, 1000 and 1001 of this title] shall not be construed or interpreted to limit or alter the rights of the state or any instrumentality to fulfil the terms of any agreements made with the holders of any bonds, notes or other obligation of the state or such instrumentality issued and outstanding on or prior to the effective date of the act [July 1, 1990], or in any way to impair the rights and remedies of such holders."
Ten-year capital program plan. 2013, No. 51 , § 35 provides: "On or before January 15, 2014, the Commissioner of Buildings and General Services, in consultation with the House Committee on Corrections and Institutions and the Senate Committee on Institutions, shall develop a proposal for the planning process for a ten-year capital program plan. The ten-year capital program plan shall include proposals for capital construction requests and major maintenance, and shall set forth definitions and criteria to be used for prioritizing capital projects. Projects may be prioritized based on criteria including: critical priorities, prior capital allocations or commitments, strategic investments, and future investments."
Added 1991, No. 265 (Adj. Sess.), § 3; amended 2005, No. 48 , § 3; 2005, No. 93 (Adj. Sess.), § 80, eff. March 3, 2006; 2009, No. 1 (Sp. Sess.), § E.103.1; 2013, No. 142 (Adj. Sess.), § 58; 2015, No. 131 (Adj. Sess.), § 32.
Revision note. In the first sentence, substituted "section 471(n)" for "section 471(m)" and "section 1942(r)" for "section 1942(q)" to correct errors in the references.
Amendments--2015 (Adj. Sess.). Subsec. (b): Deleted the final sentence.
Amendments--2013 (Adj. Sess.). Subsec. (b): Inserted "on" following "Government Operations or", and added the second sentence.
Amendments--2009 (Sp. Sess.). Subsec. (a): Added "and board estimates for current obligations for retiree health care costs" at the end of the first sentence, and inserted "for retirement obligations and retiree health care" following "retirement systems" in the second sentence.
Amendments--2005 (Adj. Sess.). Subsec. (b): Amended generally.
Amendments--2005 Designated the existing provisions of the section as subsec. (a), and in that subsection, substituted "subsection 471(n)" for "section 471(n)" and "subsection 1942(r)" for "section 1942(r)" in the first sentence, and added subsec. (b).
Added 2005, No. 75 , § 26; amended 2005, No. 207 (Adj. Sess.), § 23, eff. May 31, 2006; 2007, No. 190 (Adj. Sess.), § 24, eff. June 6, 2008; 2009, No. 160 (Adj. Sess.), § 1, eff. June 4, 2010; 2011, No. 45 , § 36k, eff. May 24, 2011; 2013, No. 73 , § 4, eff. July 1, 2014; 2013, No. 142 (Adj. Sess.), § 59; 2013, No. 200 (Adj. Sess.), § 21; 2017, No. 74 , § 132; 2019, No. 14 , § 73, eff. April 30, 2019; 2019, No. 131 (Adj. Sess.), § 292.
2020 In subsec. (b), substituted "Office of Legislative Counsel" for "Office of Legislative Council" in accordance with 2019, No. 144 (Adj. Sess.), § 12(1).
2014. The text of subsec. (b) is based on the harmonization of two amendments. During the 2013 Adjourned Session, this subsection was amended twice, by Act Nos. 142 and 200, resulting in two versions of this subsection. In order to reflect all of the changes enacted by the Legislature during the 2013 Adjourned Session, the text of Act Nos. 142 and 200 was merged to arrive at a single version of the subsection. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 (Adj. Sess.). Subsec. (b): Deleted the subsec. heading.
Amendments--2019 Subsec. (b): Introductory paragraph amended generally.
Amendments--2017. Subdiv. (a)(4): Inserted "revenue forgone" at the beginning.
Subsec. (b): Inserted "and" preceding "motor vehicle" in the second sentence.
Amendments--2013 (Adj. Sess.). Subsec. (a): Act 200 substituted "credit, preferential rate, or deferral of liability" for "or credit" following "exclusion, deduction,", and inserted "Tax expenditures shall not include the following:" at the end.
Subdivs. (a)(1)-(a)(4), (b)(5), and (b)(6): Added by Act No. 200.
Subsec. (b): Act No. 142 added the third sentence.
Subsec. (b): Act No. 200 inserted "on" preceding "Appropriations" twice, and deleted ", and such other tax expenditures for which the Joint Fiscal Office and the Department of Taxes jointly have produced revenue estimates" at the end of the first sentence.
Subsec. (d): Act No. 200 inserted "as defined in subsection (a) of this section," following "Every tax expenditure," and added the fourth sentence.
Amendments--2013. Subsec. (d): Added.
Amendments--2011. Subsec. (c): Deleted.
Amendments--2009 (Adj. Sess.) Subsec. (b): Inserted "and the joint fiscal office" following "department of taxes", inserted "taxes" following "corporate income", "tax" following "use", deleted "returns" preceding "insurance premium", "and" preceding "bank franchise", "returns, and" preceding "education property" and substituted "diesel fuel tax, gasoline tax, motor vehicle purchase and use tax" for "grand lists" in the first sentence, and added the second sentence.
Amendments--2007 (Adj. Sess.). Subsec. (c): Added.
Amendments--2005 (Adj. Sess.). Subsec. (b): Added "insurance premium tax and bank franchise tax returns" following "meals and rooms tax returns".
Former § 313. Former § 313, relating to grant reports, was derived from 2009, No. 19 , § 2 and amended by 2011, No. 75 (Adj. Sess.), § 115. For present provisions, see § 314 of this title.
Added 2009, No. 19 , § 3, eff. July 1, 2014; amended 2011, No. 75 (Adj. Sess.), § 116, eff. March 7, 2012.
Amendments--2011 (Adj. Sess.) Subsec. (a): Substituted "state fiscal" for "calendar" in the first sentence.
Former § 315. Former § 315, relating to annual report; information technology, was derived from 2015, No. 58 , § E.145.
SUBCHAPTER 1. ACCOUNTING
SUBCHAPTER 2. MANAGEMENT
SUBCHAPTER 3. DISBURSEMENTS
SUBCHAPTER 4. RECEIPTS
Article 1. General Provisions.
Article 2. Justices.
Article 3. District Judges.
Article 4. Judges of Probate.
Article 5. Miscellaneous.
SUBCHAPTER 5. SPECIAL FUNDS
SUBCHAPTER 6. EXECUTIVE AND JUDICIAL BRANCH FEES
SUBCHAPTER 6A. TOWN FEE REPORT AND REQUEST
SUBCHAPTER 7. FORFEITURE OF PUBLIC EMPLOYEE RETIREMENT BENEFITS
SUBCHAPTER 8. VERMONT FALSE CLAIMS ACT
Abolition of department of finance and information support; transfer of duties, responsibilities and authority. Executive Order No. 35-87, Aug. 6, 1987, provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of that entity to the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Redesignation of commissioner of finance and information support as commissioner of finance and management. For the purpose of conforming the statutory provisions to the structure of the agency of administration as reorganized in 1987 by Executive Order No. 35-87, 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988, provided for the amendment of this chapter by substituting "commissioner of finance and management" for "commissioner of finance and information support" throughout the chapter. The section directed the statutory revision commission to so change the text as sections are amended or reprinted. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amended 1959, No. 328 (Adj. Sess.), § 18; 1979, No. 74 , § 328, eff. May 8, 1979; 1981, No. 87 , § 4; 1983, No. 195 (Adj. Sess.), § 5; 1987, No. 243 (Adj. Sess.), §§ 59, 60, eff. June 13, 1988; 2015, No. 97 (Adj. Sess.), § 65.
Source. Subsec. (a): V.S. 1947, § 537. P.L. § 482. G.L. § 543. P.S. § 375. V.S. § 269. R.L. § 187. G.S. 8, § 4. R.S. 8, § 3.
Subsec. (b): V.S. 1947, § 538. 1939, No. 9 , § 6. P.L. § 483. 1923, No. 7 , § 40.
Revision note. In subsec. (a), substituted "department of finance and management" for "department of finance and information support" in light of Executive Order No. 35-87, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of that entity to the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix in the printed source. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--2015 (Adj. Sess.). Subsec. (c): Substituted " § 11" for " § 8", "ensure" for "insure", and "preceding" for "proceeding"; and deleted "and apply" following "each year maintain".
Amendments--1987 (Adj. Sess) Deleted "relative to a cash basis of accounting" preceding "that insure" in subsec. (c) and substituted "commissioner of finance and management" for "commissioner of finance and information support" throughout the section.
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "department of finance" and "commissioner of finance" throughout the section.
Amendments--1981 Subsec. (c): Changed "highway fund" to "transportation fund".
Amendments--1979 Subsec. (a): Substituted "commissioner of finance" for "finance director" and department of "finance" for "administration".
Subsec. (b): Substituted "commissioner of finance" for "finance director".
Amendments--1959 (Adj. Sess.) Subsec. (a): Substituted "finance director of the department of administration" for "treasurer".
Subsec. (b): Substituted "finance director" for "auditor."
The Treasurer and Commissioner of Finance and Management shall give a receipt to persons for money paid, stating for what purpose it is paid, and shall immediately enter the payment upon their books under its appropriate head.
Amended 1967, No. 154 , § 1.
Source. V.S. 1947, § 539. P.L. § 484. G.L § 544. P.S. § 376. V.S. § 270. R.L. § 188. G.S. 8, § 5. 1860, No. 53 , § 1. G.L. § 635. P.S. § 482. V.S. § 350. R.L. § 261. G.S. 12, § 76.
2007. Reworded by Legislative Council in statutory revision to read "The treasurer and commissioner of finance and management" and rewording "paying him money" to "for money paid" to achieve gender neutrality.
Amendments--1967 "Receipts" substituted for "duplicate receipts" in the section heading and section text rewritten to provide for single receipt.
Former § 403. Former § 403, relating to debit and credit, was derived from V.S. 1947, § 544; P.L. § 489; G.L. § 549; P.S. § 381; V.S. § 274; R.L. § 192; G.S. 8, § 9; R.S. 8, § 5; R. 1797, p. 483, 484, §§ 11, 12; R. 1787, p. 23.
Added 1983, No. 59 , § 12, eff. April 22, 1983; amended 1989, No. 222 (Adj. Sess.), § 1, eff. May 31, 1990; 1991, No. 234 (Adj. Sess.), § 2; 1993, No. 27 , § 5; 1997, No. 59 , § 21, eff. June 30, 1997; 2013, No. 191 (Adj. Sess.), § 1; 2017, No. 74 , § 133.
Amendments--2017. Subsecs. (a) and (b): Added the subsection designations.
Subsec. (b): Substituted "chapter 7, subchapter 5" for "subchapter 5 of chapter 7" preceding "of this title".
Amendments--1997. Section amended generally.
Amendments--1993 Subsec. (a): Inserted "or agency of transportation, including the department of motor vehicles" following "taxes".
Subsec. (b): Inserted "or the agency of transportation, including the department of motor vehicles" preceding "returned on" and "and the agency of transportation (including the department of motor vehicles)" preceding "shall be entitled" and added "or agency" following "department".
Amendments--1991 (Adj. Sess.) Designated existing provisions of the section as subsec. (a), inserted "other than checks to the department of taxes" preceding "returned" and "or uncollected" preceding "funds" in that subsection, and added subsec. (b).
Amendments--1989 (Adj. Sess.) Substituted "$7.00" for "$5.00" following "penalty of".
Cross references. Civil remedies for issuance or passing of bad checks, see 9 V.S.A. § 2311.
Criminal penalties for issuance or passing of bad checks, see 13 V.S.A. § 2022.
Amended 1977, No. 162 (Adj. Sess.), § 2; 1989, No. 73 , § 272; 1997, No. 147 (Adj. Sess.), § 261a; 2003, No. 66 , § 38b; 2007, No. 121 (Adj. Sess.), § 25.
Source. V.S. 1947, § 547. 1939, No. 9 , § 9. P.L. § 492. 1923, No. 17 . G.L. § 553. 1908, No. 18 , § 2. P.S. § 385. V.S. § 278. R.L. § 196. G.S. 8, § 13. 1860, No. 53 , § 6.
Amendments--2007 (Adj. Sess.) Subsec. (a): Deleted "the auditor" following "treasurer" in the first sentence, and deleted the last sentence.
Amendments--2003. Subsec. (a): Added the subsection designation.
Amendments--1989 Substituted "$10,000,000.00" for "$2,000,000.00" in the first sentence.
Amendments--1977 (Adj. Sess.) Substituted "$2,000,000.00" for "$200,000.00".
In the management of funds and securities belonging to the State or held in the Treasury, with approval of the Governor, he or she may change the form of investment thereof by exchange of securities or by sale and reinvestment of the same, as may be required for the safety and permanent security of such funds, may collect accruing interest and reinvest the same and may collect, enforce payment of, and reinvest all maturing securities and obligations and, for such purposes, may make legal transfers of the title of the same.
Amended 2007, No. 121 (Adj. Sess.), § 26.
Source. V.S. 1947, § 550. P.L. § 495. G.L. § 559. 1908, No. 18 , § 3. P.S. § 395. V.S. § 288. 1882, No. 121 , § 1.
Amendments--2007 (Adj. Sess.) Deleted "and auditor of accounts" following "governor".
Amended 1991, No. 238 (Adj. Sess.), § 1, eff. May 28, 1992; 2005, No. 46 , § 1; 2009, No. 76 (Adj. Sess.), § 1, eff. April 13, 2010.
Source. V.S. 1947, § 551. 1943, No. 10 , § 1. 1939, No. 9 , § 10. P.L. § 496. 1933 S., No. 1, § 1. 1933, No. 124 , § 20. 1921, No. 23 , § 1. G.L. § 560. 1908, No. 18 , § 4. P.S. § 396. V.S. § 290. 1882, No. 121 , § 3.
Reference in text. The Investment Company Act of 1940, referred to in subdiv. (a)(8), is codified at 15 U.S.C. § 80a-1 et seq.
Amendments--2009 (Adj. Sess.). Subdiv. (a)(2): Inserted ", community development credit unions as defined in 8 V.S.A. § 30101," following "banks".
Amendments--2005 Subsec. (a): Amended generally.
Amendments--1991 (Adj. Sess.) Section amended generally.
Vermont Community Loan Fund Investment. 2013, No. 50 , § E.131.1 provides: "(a) Notwithstanding 32 V.S.A. § 433, the State Treasurer is authorized to invest up to $500,000 of short-term operating or restricted funds in the Vermont Community Loan Fund on terms acceptable to the Treasurer and consistent with 32 V.S.A. § 433(b)."
Added 1999, No. 66 (Adj. Sess.), § 60, eff. Feb. 8, 2000; amended 2003, No. 122 (Adj. Sess.), § 294e; 2011, No. 139 (Adj. Sess.), § 32, eff. May 14, 2012; 2015, No. 131 (Adj. Sess.), § 7.
Former § 434. Former § 434, relating to investment of certain funds, was derived from 1957, No. 218 ; amended by 1975, No. 243 (Adj. Sess.), § 3, eff. May 1, 1976, and was repealed by 1997, No. 147 (Adj. Sess.), § 261b.
Reference in text. 9 V.S.A. chapter 147, referred to in subdiv. (a)(3) and subsec. (b), was repealed by 2009, No. 20 , § 29.
2013 In subdiv. (a)(2)(B), deleted "but not limited to," following "including" in accordance with 2013, No. 5 , § 4.
Amendments--2015 (Adj. Sess.). Subdiv. (a)(5): Added the second sentence.
Amendments--2011 (Adj. Sess.). Subdiv. (a)(5): Substituted "house committee on ways and means and the senate committee on finance" for "general assembly".
Amendments--2003 (Adj. Sess.). Subdiv. (a)(5): Inserted "to the general assembly" following "report".
Added 1973, No. 262 (Adj. Sess.), § 52; amended 1975, No. 254 (Adj. Sess.), § 163; 1977, No. 118 (Adj. Sess.), § 2, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1997, No. 156 (Adj. Sess.), § 39, eff. April 29, 1998; 1999, No. 49 , § 78; 1999, No. 66 (Adj. Sess.), § 55, eff. Feb. 8, 2000; 1999, No. 152 (Adj. Sess.), § 272b; 2003, No. 68 , § 37, eff. July 1, 2004; 2005, No. 191 (Adj. Sess.), § 43; 2011, No. 143 (Adj. Sess.), § 56a, eff. July 1, 2013; 2017, No. 74 , § 134; 2017, No. 85 , § H.4, eff. July 1, 2018; 2018, No. 11 (Sp. Sess.), § H.9; 2019, No. 76 , § 4a, eff. Oct. 1, 2019.
Reference in text. The last active provision of chapter 213 of this title, referred to in subdiv. (b)(3), was repealed by 2019, No. 51 , § 40(2), eff. June 10, 2019.
31 V.S.A. § 630, referred to in subdiv. (b)(9), was repealed by 2019, No. 128 (Adj. Sess.), § 15.
Amendments--2019. Subdiv. (b)(7): Substituted "69 percent" for "75 percent" at the beginning.
Amendments--2018 (Sp. Sess.). Subdiv. (b)(7): Substituted "75 percent of the meals" for "Meals".
Subdiv. (b)(11): Repealed.
Amendments--2017. Subdiv. (b)(9): Act No. 74 inserted "Special" preceding "Fund" and substituted "630" for "611" following "31 V.S.A.".
Subdiv. (b)(11): Act No. 85 substituted "64" for "65" preceding "percent".
Amendments--2011 (Adj. Sess.). Subdiv. (b)(11): Substituted "65 percent" for "Two thirds".
Amendments--2005 (Adj. Sess.). Subdiv. (b)(8): Repealed.
Amendments--2003. Subdiv. (b)(11): July 1, 2004 substituted "two-thirds of the revenue from sale" for "sales".
Amendments--1999 (Adj. Sess.). Subdiv. (b)(2): Repealed by Act No. 152.
Subdiv. (b)(10): Act No. 66 substituted "revenue from" for "first $500,000.00 of" preceding "the gains".
Amendments--1999. Subdiv. (b)(10): Substituted "33 percent" for "32.56 percent".
Amendments--1997 (Adj. Sess.). Subdiv. (b)(10): Substituted "32.56 percent of the revenue from the property" for "Property" at the beginning of the subsection.
Amendments--1977 (Adj. Sess.) Subsec. (b): Deleted subdiv. (8) which related to old age assistance tax and subdivs. (9)-(13) renumbered as (8)-(12).
Amendments--1975 (Adj. Sess.) Subdiv. (a)(11): Added the words "and the first $500,000.00 of the gains taxes levied each year pursuant to chapter 236 of this title".
Applicability--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 44, provides, in part, that the amendment to this section by Act No. 156 shall not be construed to alter or amend the appropriations in §§ 228 (housing and conservation trust fund) and 266 (transfers of property transfer tax revenues) of Act No. 147, the fiscal year 1999 general appropriations act.
Effective date of 2003 amendment to subdiv. (b)(11). 2003, No. 68 , § 87(9) provides that Sec. 37 of that act which amends (b)(11) of this section shall take effect July 1, 2004.
Effective date and applicability of subdiv. (b)(11). 2017, No. 85 , § H.9(d) provides: "Secs. H.3 and H.4 (sales tax allocation) [which amends 16 V.S.A. § 4025 and this section] shall take effect on July 1, 2018 and apply to fiscal year 2019 and after."
Added 1999, No. 62 , § 275a.
Tobacco litigation special fund. 2003, No. 80 (Adj. Sess.), § 80(a), provides: "Notwithstanding Sec. 271a(d) of No. 152 of the Acts of the 1999 Adj. Sess. (2000), Sec. 146 of No. 66 of the Acts of 2003, and 18 V.S.A. § 9502(b), $2,430,634.00 that was in the tobacco litigation special fund at the end of fiscal year 2001 shall remain in the tobacco litigation special fund established in 32 V.S.A. § 435a until appropriated or transferred by the general assembly."
Transfer of tobacco trust funds. 2009, No. 1 (Sp. Sess.), § D.104 as amended by 2009, No. 67 (Adj. Sess.), § 71a(a) provides: "Notwithstanding 18 V.S.A. § 9502(a)(3) and (4), the actual amount of investment earnings of the tobacco trust fund at the end of fiscal year 2010 and any additional amount necessary to ensure the balance in the tobacco litigation settlement fund at the close of fiscal year 2010 is not negative, shall be transferred from the tobacco trust fund to the tobacco litigation settlement fund in fiscal year 2010."
Tobacco litigation settlement fund balance. 2013, No. 50 , § D.102 provides: "(a) Notwithstanding 18 V.S.A. § 9502(b), the actual balances at the end of fiscal year 2013 in the Tobacco Litigation Settlement Fund shall remain for appropriation in fiscal year 2014."
Transfer of tobacco trust funds. 2013, No. 50 , § D.103 provides: "(a) Notwithstanding 18 V.S.A. § 9502(a)(3) and (4), the actual amount of investment earnings of the Tobacco Trust Fund at the end of fiscal year 2014 and any additional amount necessary to ensure the balance in the Tobacco Litigation Settlement Fund at the close of fiscal year 2014 is not negative shall be transferred from the Tobacco Trust Fund to the Tobacco Litigation Settlement Fund in fiscal year 2014."
Deposit of withheld tobacco settlement funds. 2013, No. 50 , § D.104 provides: "(a) Notwithstanding any other provision of law, any payments to the State of Vermont, including principal and interest, that have been withheld beginning in fiscal year 2003, by the tobacco manufacturing companies pursuant to the Master Tobacco Settlement, shall be deposited in the Tobacco Trust Fund for the purpose of sustaining the Vermont Tobacco Prevention and Control Programs."
Notwithstanding any provisions of law, the State Treasurer, with the approval of the Governor, may borrow from any funds heretofore or hereafter created by the Legislature such available amounts as he or she may determine to be necessary or desirable for the purpose of defraying the expenses of government, including the payment of notes issued for such purposes. Such borrowing may be only made twice a year; first, during the period commencing 15 business days prior to the end of the State's fiscal year and ending 15 business days after the end of the State's fiscal year, and second, during the period commencing on December 10, or the preceding Friday if December 10 shall fall on a Saturday or Sunday, and ending on January 10 of the succeeding year. No later than the last day of the period during which the funds were borrowed, the State Treasurer shall transfer to any such fund from which such initial borrowing has been made an amount equal to such borrowed amount, together with interest thereon at such rate as the State Treasurer in his or her sole discretion shall determine.
Added 1997, No. 61 , § 254; amended 2005, No. 71 , § 34a.
Amendments--2005 Rewrote the second and third sentences.
The Treasurer shall not disburse monies from the State Treasury except upon warrants, issued by the Commissioner of Finance and Management unless otherwise provided.
Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988.
Source. V.S. 1947, § 543. P.L. § 488. 1919, No. 21 , § 1. G.L. § 548. 1917, No. 254 , § 536. 1908, No. 19 . P.S. § 380. V.S. § 273. R.L. § 191. 1865, No. 2 , § 4. G.S. 8, § 8. R.S. 8, § 4. R. 1797, p. 490, § 20. 1790, p. 3.
Revision note. Reference to "director's" in the section heading and to "finance director" in text changed to "commissioner's" and "commissioner of finance" respectively to conform references to new title and reorganization of state government. See § 2201 et seq. of Title 3.
Amendments--1987 (Adj. Sess.) Substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance".
Amendments--1959 (Adj. Sess.) Substituted "finance director" for "auditor of accounts".
Legislature by 21 V.S.A. § 1365 has authorized state treasurer to disburse moneys otherwise than as required by this section. 1950 Op. Atty. Gen. 238.
State auditor's duty is not performed by merely exacting that claims be itemized, sworn to and supported by vouchers as required by statute, but he must scrutinize the account in light of his general information regarding conditions that bear on the justness of the charges, and if he has reason to question a duly verified claim, with no knowledge that can serve as a test of its correctness, he should make special inquiry. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Improper presentation of an account against the state does not prevent the state auditor from making a valid allowance thereof where all the facts are known to him. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Where state auditor, in good faith, allows claim on information fairly tending to establish it, whether already in his possession or obtained by present inquiry, his decision will be conclusive. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Allowance by state auditor which might have been impeached collaterally may be made conclusive by payment, under general rule that if, with full knowledge of facts, one voluntarily pays money that he is under no legal obligation to pay, he cannot recover it. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
One who wrongfully has obtained money from state treasury cannot stand on conclusiveness of state auditor's allowance, as state will not be bound by allowance procured by fraud, or due to auditor's misapprehension that resulted from a misleading, though not fraudulent, statement of claimant. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
State auditor's allowance of claim cannot be corrected in collateral proceeding for mere errors of accounting, unless they were induced by claimant's fraud or misstatement. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Generally, discretionary acts of state auditor within his jurisdiction are as conclusive as judgments of court, for rule against collateral attacks of judicial decisions applies to decisions of officers who act judicially, though not sitting as judicial tribunals. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b); 1985, No. 125 (Adj. Sess.), § 5, eff. April 18, 1986; 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 1997, No. 66 (Adj. Sess.), § 63, eff. Feb. 20, 1998; 1997, No. 147 (Adj. Sess.), § 262.
Source. V.S. 1947, § 566. P.L. § 512. 1933, No. 157 , § 453. 1923, No. 7 , § 27. 1919, No. 21 , § 5.
Revision note. In the first sentence, substituted "section 476 of this title" for "section 476" to conform reference to V.S.A. style.
Reference to "finance director" changed to "commissioner of finance" to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--1997 (Adj. Sess.). Act No. 66, in the first sentence, deleted "and" preceding "rebates", added "or unless otherwise specified by statute", and deleted "made at each biennial session of the general assembly or any special session within the biennial period" following "appropriation"; in the second sentence substituted "as authorized under" for "for the payment of specific appropriations duly made in pursuance of"; in the third sentence deleted "has been audited and found correct and that the same" preceding "is approved".
Act No. 147 added subsec. (a) designation and added subsec. (b).
Amendments--1987 (Adj. Sess.) In the second and third sentences, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1985 (Adj. Sess.) Inserted "and rebates payable to the United States Treasury Department in accordance with the provisions of section 476" following "trust" in the first sentence.
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" in the second and third sentences.
Cross references. Appropriations generally, see chapter 9 of this title.
Drawing of moneys from treasury generally, see Vt. Const. Ch. II, § 27.
Section does not apply to trustee accounts in the Vermont old age assistance department whereby department, pursuant to agreement with recipients of aid, places specified sums belonging to recipients in trust account, such sums being permitted recipients for emergency use, with unexpended balances going to state after death, and therefore such trust accounts need not be covered into treasury or disbursed only upon warrant of auditor. 1944-46 Op. Atty. Gen. 120.
Section does not prevent paying out moneys held by state treasury subject to attorney's equitable lien without legislative enactment. Button v. Anderson, 112 Vt. 531, 28 A.2d 404 (1942).
State highway commissioner had no authority, in 1931, to expend out of highway maintenance fund moneys authorized to be expended for specific purpose by act of 1921. 1930-32 Op. Atty. Gen. 71.
The Commissioner of Finance and Management shall require all bills presented to him or her for allowance to be fully itemized and accompanied, as far as possible, with vouchers.
Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 1995, No. 123 (Adj. Sess.), § 5, eff. June 6, 1996; 2003, No. 156 (Adj. Sess.), § 15; 2007, No. 7 , § 4.
Source. V.S. 1947, § 560. P.L. § 504. 1933, No. 157 , § 445. G.L. § 578. P.S. § 411. V.S. § 305. 1892, No. 8 , § 1.
Revision note. Reference to "finance director" changed to "commissioner of finance" to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--2007. Deleted "and the commissioner of human resources" following "management" and substituted "him or her" for "them".
Amendments--2003 (Adj. Sess.). Substituted "commissioner of human resources" for "commissioner of personnel".
Amendments--1995 (Adj. Sess.) Inserted "and the commissioner of personnel" following "management" and made a minor change in phraseology.
Amendments--1987 (Adj. Sess.) At the beginning of the section, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1959 (Adj. Sess.) Substituted "finance director" for "auditor".
Receipted bills for alleged livery hire, filed with state auditor by railroad commissioner as expense vouchers, but which represented only charges for use of his own team, were fictitious and should not have been treated as vouchers. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Vouchers used, filed and kept as required by this section are public documents. Clement v. Graham, 78 Vt. 290, 63 A. 146 (1906).
Evidence that orders drawn by auditor and charged to his account during time that respondent was in office greatly exceeded amount of itemized vouchers furnished by him was admissible as tending to show that respondent made no examination, or, if he did, that he did not report true result thereof to general assembly. State v. Williams, 94 Vt. 423, 111 A. 701 (1920).
When required by the Commissioner of Finance and Management and before payment therefor is made by the State, all claimants for compensation for services rendered or expense incurred for the State shall furnish the Commissioner of Finance and Management itemized statements in such form as the Commissioner of Finance and Management may from time to time prescribe and shall be verified by written declarations or, if specifically authorized by the Commissioner of Finance and Management, by electronic signature as defined at 9 V.S.A. § 271(9) that they are made under the pains and penalties of perjury, and a person who willfully makes a false statement shall be guilty of perjury and be punished accordingly.
Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 1993, No. 140 (Adj. Sess.), § 105, eff. April 15, 1994; 1995, No. 123 (Adj. Sess.), § 6, eff. June 6, 1996; 2003, No. 156 (Adj. Sess.), § 15; 2007, No. 7 , § 5; 2009, No. 4 , § 100, eff. April 29, 2009.
Source. 1951, No. 13 . V.S. 1947, § 561. P.L. § 505. 1919, No. 19 , § 1. G.L. § 579. P.S. § 412. 1906, No. 213 , § 1. 1904, No. 171 , § 1. 1896, No. 123 , § 6.
Amendments--2009. Inserted "or, if specifically authorized by the commissioner of finance and management, by electronic signature as defined at 9 V.S.A. § 271(9)" following "written declarations".
Amendments--2007. Deleted the former second sentence.
Amendments--2003 (Adj. Sess.). Substituted "commissioner of human resources" for "commissioner of personnel" in the last sentence.
Amendments--1995 (Adj. Sess.) Added the second sentence.
Amendments--1993 (Adj. Sess.) Section amended generally.
Amendments--1987 (Adj. Sess.) Substituted "commissioner of finance and management" for "commissioner of finance and information support" in the first and second sentences.
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" throughout the section.
Provisions of section are mandatory and requirements enumerated must be satisfied as to all claims for lodging and subsistence submitted by state police pursuant to 20 V.S.A. § 1881 which have been approved by commissioner of public safety. 1948-50 Op. Atty. Gen. 195.
The Commissioner of Finance and Management shall allow only a valid and legal claim except as otherwise specifically directed. He or she shall issue his or her warrant conformably hereto, and no other officer shall issue a warrant on the State Treasurer.
Source. V.S. 1947, § 574. P.L. § 521. G.L. § 601. 1917, No. 254 , § 588. P.S. § 435. V.S. § 327. R.L. § 240.
Revision note. Reference to "finance director" changed to "commissioner of finance" to conform reference to new title and reorganization of state government. See § 2201 et seq. of Title 3.
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" in the first sentence.
Section is in conflict with provisions of 21 V.S.A. § 1365 which directs the treasurer to transfer funds on the request of the Vermont unemployment compensation commission, and to the extent of the conflict, 21 V.S.A § 1365 controls. 1948-50 Op. Atty. Gen. 238.
Public officer's decision which rests solely on construction of statute does not involve that exercise of judgment which exempts from judicial review. State v. Howard, 83 Vt. 6, 74 A. 392 (1909).
Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1979, No. 205 (Adj. Sess.), § 138, eff. May 9, 1980; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 99 ; 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 2009, No. 33 , § 62.
Source. V.S. 1947, § 576. P.L. § 523. 1919, No. 21 , § 6. G.L. § 604. 1917, No. 31 .
Amendments--2009. Subsec. (a): Deleted the fourth sentence.
Amendments--1987 (Adj. Sess.) Substituted "commissioner of finance and management" for "commissioner of finance and information support" wherever it appeared in the first paragraph.
Amendments--1987 Substituted "the governor's" for "his" preceding "delegated representatives" at the end of the first sentence of the second paragraph and added the third paragraph.
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" throughout the first paragraph.
Amendments--1979 (Adj. Sess.) Substituted "commissioner of finance" for "finance director" wherever it appeared and added last paragraph relating to advancement of funds for travel.
Amendments--1959 (Adj. Sess.) Substituted "finance director" for "auditor" and "auditor of accounts".
The Commissioner of Finance and Management shall issue a warrant in favor of each Superior Court clerk when the clerk requires money for election or court expenses, and the State Treasurer shall charge the same to the clerk. The clerk shall be credited for monies properly disbursed by him or her, and the balance shall be paid by the clerk into the Treasury.
Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 2009, No. 154 (Adj. Sess.), § 189.
Source. V.S. 1947, § 567. P.L. § 514. 1933, No. 157 , § 455. G.L. § 586. P.S. § 419. V.S. § 310. R.L. § 223. G.S. 8, § 45. 1860, No. 53 , § 11. G.L. § 636. P.S. § 483. R. 1906, § 436. V.S. § 351. R.L. § 262. G.S. 12, § 77. 1846, No. 25 , § 6.
Amendments--2009 (Adj. Sess.) Substituted "superior court" for "county" preceding "clerks" in the section heading, and deleted "his or her" preceding "a warrant", substituted "superior court clerk" for "county clerk" and "the clerk" for "such clerk" in the first sentence.
Amendments--1987 (Adj. Sess.) At the beginning of the first sentence, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Former § 468. Former § 468, relating to requisition to pay returning officers, was derived from V.S. 1947, § 598; P.L. § 544; G.L. § 632; P.S. § 479; V.S. § 347; R.L. § 258; G.S. 12, § 74; 1860, No. 53 , § 13; 1846, No. 25 , § 5.
With the approval of the Court Administrator, the Supreme Court, the Judicial Bureau, and the Superior Court may requisition money from the State to pay fees and expenses related to grand and petit jurors, fees and expenses of witnesses approved by the judge, expenses of guardians ad litem, expenses of elections, and other expenses of court operations. The cash advances shall be administered under the provisions of section 466 of this title.
Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 2005, No. 93 (Adj. Sess.), § 83, eff. March 3, 2006; 2009, No. 154 (Adj. Sess.), § 190.
Source. V.S. 1947, § 599. P.L. § 545. 1919, No. 21 , § 7. G.L. § 633. 1912, No. 32 , § 1. P.S. § 480. V.S. § 348. R.L. § 259. G.S. 12, § 75. 1860, No. 53 , § 13. 1845, No. 32 , § 8. R.S. 105, § 19. 1825, No. 1 , § 13. 1806, p. 188, § 3. R. 1797, p. 205, § 6.
Revision note. "Clerk" changed to "county clerk" for clarity.
Amendments--2009 (Adj. Sess.) Deleted "the environmental court" preceding "the judicial bureau" and substituted "and" for "the probate court" thereafter, and deleted "the district court and the family court" preceding "may requisition" in the first sentence.
Amendments--2005 (Adj. Sess.). Section amended generally.
Amendments--1987 (Adj. Sess.) In two places in the first sentence and following "accounts with the" in the third sentence, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Former § 470. Former § 470, relating to refund of balances, was derived from V.S. 1947, § 602; P.L. 548; 1933, No. 157 , § 489; G.L. § 636; P.S. § 483; R. 1906, § 436; V.S. § 351. R.L. § 262; G.S. 12, § 77; 1846, No. 25 , § 6.
Former § 417. Former § 471, relating to certificate of returning officers' fees, was derived from 1959, No. 328 (Adj. Sess.), § 8(c); V.S. 1947, § 603; P.L. § 549; G.L. § 637; P.S. § 484; V.S. § 352; R.L. § 263; G.S. 12, § 78; 1846, No. 25 , § 7.
Former §§ 472, 473. Former § 472, relating to certificate of court expenses, was derived from V.S. 1947, § 604; P.L. § 550; 1933, No. 157 , § 491. G.L. § 638; P.S. § 485; V.S. § 353; R.L. § 264. G.S. 12, § 79; 1846, No. 25 , § 8; R.S. 11, § 63. 1825, No. 1 , §§ 5, 13; 1806, p. 188, § 3; R. 1797, p. 580, §§ 6, 7; 1794, p. 118, § 2; 1792, p. 60; 1791, p. 21. R. 1787, p. 24 and amended by 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59.
Former § 473, relating to expenses of inquests and criminal proceedings before magistrates, was derived from V.S. 1947, § 577; P.L. § 524; G.L. § 611; P.S. § 446; V.S. § 332; R.L. § 244; 1878, No. 47 , § 5; G.S. 12, §§ 103, 104; 1846, No. 25 , §§ 10, 11.
Former § 474. Former § 474, relating to sheriff's accounts, was derived from V.S. 1947, § 578; P.L. § 525; G.L. § 612; P.S. § 447; V.S. § 333; R.L. § 245; G.S. 12, § 105; 1846, No. 25 , § 12.
The Commissioner of Finance and Management is hereby directed to issue his or her warrants, on certificate of the Attorney General that he or she has authorized the services or expenditures, in the following cases:
Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1963, No. 97 ; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988.
Source. 1951, No. 8 , § 1.
Reference in text. Sections 1485-1487 of Title 10, referred to in subdiv. (1), were renumbered as §§ 2195-2197 of Title 10, and as renumbered, repealed by 1977, No. 253 (Adj. Sess.), § 7. State aid for forest fire suppression is now covered by § 2643 of Title 10.
Amendments--1987 (Adj. Sess.) At the beginning of the introductory paragraph, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" in the introductory clause.
Amendments--1963 Subdiv. (1): Inserted "except forest fires which are provided for in sections 1485, 1486 and 1487 of Title 10".
Subject only to the approval of the Governor, the Commissioner of Finance and Management shall issue his or her warrant for payment to the United States Treasury Department or any other agency of the United States of all or any portion of the income received by the State from the investment or reinvestment of the proceeds of any bonds issued by the State in such amount and to the extent necessary to assure that interest on bonds issued by the State is not included in gross income of the recipients thereof for federal income tax purposes.
Added 1985, No. 125 (Adj. Sess.), § 6, eff. April 18, 1986; amended 1987, No. 36 , § 7; 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988.
Amendments--1987 (Adj. Sess.) Near the beginning of the section, substituted "commissioner of finance and management" for "commissioner of finance".
Amendments--1987 Substituted "not included in gross income of the recipients thereof for federal income tax purposes" for "exempt from federal income taxation" following "interest on bonds issued by the state is".
ARTICLE 1. General Provisions
Former § 501. Former § 501, relating to the statement of revenues, was derived from V.S. 1947, § 541; P.L. § 486; 1933, No. 157 , § 426; G.L. § 546; P.S. § 378; 1906, No. 17 , § 1.
Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 81 , § 2; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 1995, No. 178 (Adj. Sess.), § 266; 1997, No. 66 (Adj. Sess.), § 65, eff. Feb. 20, 1998; 2005, No. 215 (Adj. Sess.), § 60a.
Source. V.S. 1947, § 500. 1947, No. 202 , § 505. P.L. § 463. 1933, No. 157 , § 404. 1923, No. 7 , § 13. G.L. § 602. 1917, No. 254 , § 589. P.S. § 436. 1902, No. 156 , § 1. G.L. § 658. 1917, No. 57 , § 6.
Editor's note. 1997, No. 66 (Adj. Sess.), § 65 amended only subsecs. (a) and (b) of this section while purporting to amend the section in its entirety. However, subsec. (c), which was added by 1995, No. 178 (Adj. Sess.), was not intended to be deleted and is still in effect.
Amendments--2005 (Adj. Sess.). Subsec. (a): Deleted subsection heading: "Executive branch".
Subsec. (b): Deleted.
Amendments--1997 (Adj. Sess.). Substituted "in accordance with the provisions of § 462 of this title" for "in pursuance of an appropriation made by law and upon warrant of the commissioner of finance and management" in subsecs. (a) and (b).
Amendments--1995 (Adj. Sess.) Subsec. (c): Added.
Amendments--1987 (Adj. Sess.) At the end of the third sentence of subsec. (a) and at the end of subsec. (b), substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1983 (Adj. Sess.) Subsec. (a): Added "and information support" following "commissioner of finance" in the third sentence.
Subsec. (b): Added "and information support" following "commissioner of finance".
Amendments--1983 Subsec. (a): Designated and added "Executive branch" as subsection heading.
Handling and possession of funds by liquor control board under usual safeguards of deposit in banking institutions, as distinguished from physical possession and transfer of actual specie, for purpose of dividing gross receipts as required by No. 20 of the acts of 1945 [7 V.S.A. § 422 note and § 424 note], is not in violation of general rules set forth in this section. 1946-48 Op. Atty. Gen. 194.
It is clear that intent of this section is not to have it apply in all cases, and there are exceptions to it. 1954-56 Op. Atty. Gen. 65.
Section does not prohibit enforcement of attorney's equitable lien upon fund recovered by him for the state, when power to employ attorney springs from legislation impliedly authorizing creation of the lien. Button v. Anderson, 112 Vt. 531, 28 A.2d 404 (1942).
Commissioner of taxes may not deposit any checks received from any taxpayer and draw a check in return for any excess payment nor return a check after it has once been received. 1930-32 Op. Atty. Gen. 259.
In view of this section, and absent any legislation allowing it, the State's Attorneys Association has no standing to receive a grant of state funds or to control the disposition thereof, so that it may not be granted such funds for disposition by it to the attorneys to cover the expenses of the attorneys in attending seminars, workshops and other functions; however, that is not to say that the State's Attorneys are not individually entitled to reimbursement or advances for expenses or such functions. 1970-72 Op. Atty. Gen. 226.
This section was designed to prohibit an unlawful diversion of state funds and would not be interpreted to restrict a court's judicial prerogatives in ordering an escrow of tax proceeds pending the resolution of a constitutional challenge to the tax. American Trucking Ass'n v. Conway, 152 Vt. 363, 566 A.2d 1323 (1989).
Court order appointing state treasurer as escrow agent for taxes collected, pending resolution of constitutional challenge to the tax, did not compel treasurer to violate his duty under subsection (a) of this section. American Trucking Ass'n v. Conway, 152 Vt. 363, 566 A.2d 1323 (1989).
While a personal pecuniary interest in the outcome of a proceeding may be sufficient to require disqualification of the adjudicator, the Agency of Natural Resources did not have such a financial stake in the outcome of an enforcement proceeding against a landfill as to create an impermissible bias on its part. There was no statute or regulation that would have allowed the outcome of the proceeding to affect the agency's budget as opposed to the state's general fund. Indeed, there was no connection between the agency's potential liability in superior court, where it was being sued by the landfill for contribution for the cost of closure operations, and the agency's fiscal well-being. Secretary v. Upper Valley Regional Landfill Corp., 167 Vt. 228, 705 A.2d 1001 (1997).
Quarterly and oftener if the Commissioner of Finance and Management so directs, Superior Court clerks and other collectors and receivers of public money, except justices, shall pay all such money collected or held by them into the State Treasury.
Amended 1959, No. 328 (Adj. Sess.), §§ 8(c), 21(a); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59, eff. June 13, 1988; 2009, No. 154 (Adj. Sess.), § 191.
Source. V.S. 1947, § 575. P.L. § 522. 1933, No. 24 , § 9. G.L. § 603. 1917, No. 254 , § 590. 1915, No. 1 , § 52. P.S. § 437. 1902, No. 156 , § 2.
Revision note. Reference to "finance director" changed to "commissioner of finance and management" to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Deleted "except justices" following "other collectors and receivers of public money" as an obsolete reference insofar as justices of the peace are no longer collectors and receivers of public money.
Amendments--2009 (Adj. Sess.) Substituted "superior court" for "county".
Amendments--1987 (Adj. Sess.) Near the beginning of the section, substituted "commissioner of finance and management" for "commissioner of finance and information support".
Amendments--1959 (Adj. Sess.) Section 21(a) substituted "Quarterly" for "On February 1, May 1, August 1, November 1". Section 8(c) substituted "finance director" for "auditor".
Damages and costs received in actions to which the State is a party, and fines and the amount of bonds and recognizances to the State taken in any county, shall be paid to the Superior Court clerk. His or her receipt shall be the only valid discharge thereof and he or she shall pay the same into the State Treasury.
Amended 1969, No. 131 , § 29, eff. April 23, 1969; 2009, No. 154 (Adj. Sess.), § 192.
Source. V.S. 1947, § 600. P.L. § 546. G.L. § 634. P.S. § 481. V.S. § 349. R.L. § 260. G.S. 12, § 51. 1859, No. 6 , § 2.
Amendments--2009 (Adj. Sess.) Substituted "superior court" for "county" in the section heading and inserted "and" preceding "fines" and substituted "superior court clerk" for "county clerk" in the first sentence.
Amendments--1969 Omitted reference to costs to the state.
Former § 505. Former § 505, relating to report by county clerks regarding money collected for the state, was derived from V.S. 1947, § 601; P.L. § 547; 1933, No. 157 , § 488. G.L. § 635; P.S. § 482; V.S. § 350; R.L. § 261. G.S. 12, § 76 and amended by 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59.
If a Superior Court clerk neglects to make a return or pay into the State Treasury any money as provided in this chapter, the Commissioner of Finance and Management shall forthwith notify the State's Attorney, who shall immediately prosecute the clerk and the sureties on his or her official bond.
Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1983, No. 195 (Adj. Sess. ), § 5(b); 1987 (Adj. Sess.), § 59, eff. June 13, 1988; 2009, No. 154 (Adj. Sess.), § 193.
Source. V.S. 1947, § 605. P.L. § 551. G.L. § 639. P.S. § 486. V.S. § 354. R.L. § 265. G.S. 12, § 80. 1846, No. 25 , § 9. R.S. 11, § 65.
Amendments--2009 (Adj. Sess.) Substituted "superior court" for "county" in the section heading and in the text of the section.
Amendments--1987 (Adj. Sess.) Following "this chapter, the", substituted "commissioner of finance and management" for "commissioner of finance and information support".
Former § 507. Former § 507, relating to fees received by salaried officers, was derived from V.S. 1947, § 10,491; P.L. § 8989; G.L. § 7468; 1915, No. 1 , § 184; 1910, No. 247 ; 1908, No. 202 , § 1; P.S. § 6263; 1904, No. 168 , § 1; 1902, No. 153 , § 9, and amended by 1959, No. 328 (Adj. Sess.), §§ 8, 21(b); 1983, No. 195 (Adj. Sess.), § 5(b); and 1987, No. 243 (Adj. Sess.), § 59.
State officers, except Superior Court clerks and superior judges, and every person in the employ of the State under salary or per diem established by statute, receiving money belonging to or for the use of the State, shall give the person paying such money a receipt therefor in such form as shall be prescribed by the State Treasurer.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1967, No. 154 , § 2; 1971, No. 47 ; 2009, No. 154 (Adj. Sess.), § 194.
Source. V.S. 1947, § 10,492. 1947, No. 202 , § 10,015. P.L. § 8990. 1921, No. 248 . G.L. §§ 7428, 7469. 1917, No. 254 , § 7241. 1910, No. 25 , §§ 1, 2. 1908, No. 20 . P.S. § 6226. V.S. § 5381. R.L. § 4531. G.S. 126, § 28.
Amendments--2009 (Adj. Sess.) Substituted "superior court" for "county" and "superior" for "district".
Amendments--1971 Substituted "state treasurer" for "auditor of accounts".
Amendments--1967 Omitted references to duplicate receipts.
Amendments--1965 "Municipal judges" changed to "district judges".
An officer of the State, a board, or commission receiving money in payment of an obligation due the State, the board, or commission, when an overpayment is made, shall forthwith refund to that person the amount of such overpayment when demand is made; however, there shall be no obligation to refund sums in the amount of one dollar or less. A person who has made such overpayment to the State, board, or commission may recover the amount of the money in a civil action on this statute. A warrant for payment shall issue accordingly.
Added 1959, No. 251 , eff. June 10, 1959; amended 1981, No. 248 (Adj. Sess.), § 313, eff. May 6, 1982.
Amendments--1981 (Adj. Sess.) Added proviso at end of first sentence to effect that when an overpayment is made, there shall be no obligation to refund sums in the amount of one dollar or less.
District court had jurisdiction of taxpayer's claim for refund of purchase and use tax paid. Trudeau v. Conway, Comm. of Motor Vehicles, 139 Vt. 167, 423 A.2d 854 (1980).
Notwithstanding the provisions of section 509 of this title, when a person who owes money to the Judiciary makes an overpayment, the Judiciary shall forthwith refund to that person the amount of such overpayment; however, there shall be no obligation to refund sums in the amount of $10.00 or less. If a person is owed a refund of more than $10.00 and cannot be located by the Judiciary, the refund shall be submitted to the abandoned property procedure. For refunds of $10.00 or less which are not demanded by the person within a year after the payment, the refund shall revert to the State and be deposited into the revenue fund where the original payment was deposited.
Added 2007, No. 51 , § 7.
All monies received from the United States government are appropriated to the purposes specified in the Acts of Congress under which those payments are made to the State of Vermont. The Commissioner of Finance and Management may anticipate receipts from the United States government, and from the gross revenue tax fund and from the sales of power by the Public Service Department and issue warrants based thereon. Anticipated receipts shall be credited to the proper account when received.
Added 1997, No. 147 (Adj. Sess.), § 257.
If any receipts including federal receipts exceed the appropriated amounts, the receipts may be allocated and expended on the approval of the Commissioner of Finance and Management. If, however, the expenditure of those receipts will establish or increase the scope of the program, which establishment or increase will at any time commit the State to the expenditure of State funds, they may only be expended upon the approval of the General Assembly. Excess federal receipts, whenever possible, shall be utilized to reduce the expenditure of State funds. The Commissioner of Finance and Management shall report to the Joint Fiscal Committee quarterly with a cumulative list and explanation of the allocation and expenditure of such excess receipts. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section.
Added 1997, No. 147 (Adj. Sess.), § 261; amended 2009, No. 67 (Adj. Sess.), § 83, eff. Feb. 25, 2010; 2013, No. 142 (Adj. Sess.), § 60.
Amendments--2013 (Adj. Sess.). Substituted "General Assembly" for "legislature" at the end of the second sentence, and added the last sentence.
Amendments--2009 (Adj. Sess.). Substituted "commissioner of finance and management" for "secretary of administration" in the first and third sentences.
Monies derived from E-911 fund. 1999, No. 152 , § 88(b), provided: "Notwithstanding the provisions of 30 V.S.A. § 7054 or 32 V.S.A. § 511, monies deposited into the E-911 fund and carried forward to a subsequent fiscal year shall not be spent, as excess receipts or otherwise, for the construction or maintenance of any public service answering points not already in operation on January 1, 2001, except for those already approved for Rockingham and Rutland, without an express, annual appropriation of the general assembly."
ARTICLE 2. Justices
Former §§ 521-525. Former § 521, relating to the payment of fines to county clerks, was derived from V.S. 1947 § 583, P.L. § 529, G.L. § 616; 1917 No. 254, § 602; 1910 No. 26, § 1, P.S. § 449; 1906 No. 208, §§ 4, 5, V.S. § 335, R.L. § 250; 1880 No. 119, § 1; G.S. 12, § 51 and amended by 1959, No. 328 (Adj. Sess.), § 8; 1969, No. 131 , § 19; 1983, No. 195 (Adj. Sess.), § 5(b).
Former § 522, relating to accounts and returns, was derived from V.S. 1947 § 584, P.L. § 530; 1927 No. 13, § 1; 1941 No. 24, § 1, G.L. § 617, P.S. § 450; R. 1906 § 408; 1906, No. 208 , § 4, V.S. § 337, R.L. § 252; 1880 No. 119, § 3 and amended by 1959, No. 328 (Adj. Sess.), § 21(c); 1969, No. 131 , § 20; 1971, No. 199 (Adj. Sess.), § 17; 1981, No. 223 (Adj. Sess.), § 23.
Former § 523, relating to contents of returns of receipts and disbursements, was derived from V.S. 1947 § 585, P.L. § 531, G.L. § 618, P.S. § 451; 1906 No. 208, § 5, V.S. § 338, R.L. § 253; 1880 No. 119, § 4 and amended by 1969, No. 131 , § 30.
Former § 524, relating to the county clerk's duties, was derived from V.S. 1947 § 587, P.L. § 533; 1927 No. 13, § 3, G.L. § 621, P.S. § 454; 1906 No. 208, § 5, V.S. § 341; 1888 No. 60, § 3.
Former § 525, relating to forms for the accounts, returns and certificates required, was derived from V.S. 1947 § 590, P.L. § 536, G.L. § 624, P.S. § 457; 1906 No. 208 § 5, V.S. § 344, R.L. § 256; 1880 No. 119 § 7 and amended by 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b).
Former §§ 526-528. Former § 526, relating to fees disallowed when justice has not filed return with county clerk, was derived from V.S. 1947, § 586; P.L. § 532; 1927, No. 13 , § 2; G.L. § 620; P.S. § 453; 1906, No. 208 , § 1; V.S. § 340. 1888, No. 60 , § 2 and amended by 1959, No. 328 (Adj. Sess.), § 21(d).
Former § 527, relating to the bill of costs disallowed when justice has not filed returns with county clerk, was derived from V.S. 1947, § 588; P.L. § 534; G.L. § 622; P.S. § 455; 1906, No. 208 , § 5; V.S. § 342; 1888, No. 60 , § 4; R.L. § 254; 1880, No. 119 , § 5.
Former § 528, relating to the penalty when justice fails to make returns, was derived from V.S. 1947, § 589; P.L. § 535; G.L. § 623; P.S. § 456; 1906, No. 208 , § 5; V.S. § 343; R.L. § 255. 1880, No. 119 , § 6 and amended by 1973, No. 193 (Adj. Sess.), § 3.
ARTICLE 3. District Judges
All fines, costs, including costs taxed as state's attorneys' and court fees, bail, and unclaimed fees collected by judges shall be paid into the proper treasury.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 2009, No. 154 (Adj. Sess.), § 195.
Source. V.S. 1947, § 591. P.L. § 537. G.L. § 625. 1910, No. 26 , §§ 1, 2. P.S. § 458. 1906, No. 208 , § 3.
Amendments--2009 (Adj. Sess.) Deleted "of district courts" following "collected by judges".
Amendments--1965 Substituted "district" for "municipal" courts.
All fines imposed and collected by municipal court against person for offense or breach of penal law, other than for violation of city, village or town ordinance, and costs, including the costs provided by P.L. § 8996 (former § 1475 of this title) for benefit of the state, belong to and should be paid into the state treasury, and when penalty is wholly or partly by fine payable to treasurer of town, village or city, if respondent is committed in default of payment, fine and costs of prosecution and commitment shall be payable to the state, and costs shall be paid from state treasury as in other cases where costs are paid by the state, as provided by 13 V.S.A. § 7255. 1934-36 Op. Atty. Gen. 70.
The judge or clerk of each Criminal Division of the Superior Court shall quarterly, on or before the first day of February, May, August, and November, pay into the State Treasury all money in his or her hands belonging to the State.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 2009, No. 154 (Adj. Sess.), § 238.
Source. V.S. 1947, § 592. P.L. § 538. 1933, No. 157 , § 479. G.L. § 626. 1915, No. 1 , § 53. P.S. § 459. 1906, No. 208 , § 4.
Amendments--2009 (Adj. Sess.) Substituted "criminal division of the superior court" for "district court".
Amendments--1965 Substituted "district" for "municipal" court.
Cross references. Change in fiscal quarters, see § 3 of this title.
Former § 543. Former § 543, relating to report from district courts on cost bills and returns, was derived from V.S. 1947, § 593; P.L. § 539; G.L. § 627; 1915, No. 1 , § 54; P.S. § 460; 1906, No. 208 , § 5 and amended by 1959, No. 328 (Adj. Sess.), §§ 8, 21(e); 1965, No. 194 , § 10, eff. July 1, 1965; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59.
2009 (Adj. Sess.) amendment. 2009, No. 154 (Adj. Sess), § 238(B)(16), provided for amendment to this section, however this section was previously repealed by 2009, No. 33 , § 83(m)(4).
The judge or clerk of each Criminal Division of the Superior Court shall pay from any fines and costs in his or her hands belonging to the State all juror and witness fees payable by the State and shall take the receipts of persons receiving the same.
Source. V.S. 1947, § 594. P.L. § 540. G.L. § 628. P.S. § 461. 1906, No. 208 , § 6.
Amendments--1965. Substituted "district" for "municipal" court.
Cross references. Juror fees, see chapter 17, subchapter 4 of this title.
Witness fees, see chapter 17, subchapter 5 of this title.
ARTICLE 4. Judges of Probate
Former § 561. Former § 561, relating to report by probate judges on all fees paid to their offices due the state, was derived from V.S. 1947, § 10,547. P.L. § 9042. G.L. § 7424. 1915, No. 1 , § 179. 1908, No. 199 , § 1. P.S. § 6222. V.S. § 5377. R.L. § 4526. 1866, No. 21 , § 3. G.S. 126, § 22 and amended by 1959, No. 328 (Adj. Sess.), §§ 8, 21(f); 1977, No. 235 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 59.
ARTICLE 5. Miscellaneous
Fees allowed in a bill of costs to a judge which are not demanded by the party to whom such fees are due within six months after such bill is allowed shall revert to the use of the State, and the judge, after the expiration of six months, shall be relieved from all liability to parties to whom the fees were due.
Amended 2009, No. 154 (Adj. Sess.), § 196.
Source. V.S. 1947, § 597. P.L. § 543. G.L. § 631. P.S. § 462. 1906, No. 208 , § 4. V.S. § 336. R.L. § 251. 1880, No. 119 , § 2.
Amendments--2009 (Adj. Sess.) Section amended generally.
Superintendents of institutions in the Departments of Corrections and of Mental Health and the Vermont Veterans' Home may sell meals prepared under their food service programs to employees, officials, visitors, and other necessary persons participating in institutional programs. Rates for meals and food issue sold shall be reasonably related to costs. Proceeds from these sales may be deposited to a separate special fund for each institution and may be used for food supplies.
Added 1979, No. 205 (Adj. Sess.), § 151, eff. May 9, 1980; amended 1997, No. 155 (Adj. Sess.), § 23.
Amendments--1997 (Adj. Sess.). In the first sentence, substituted "developmental and mental health services" for "mental health"; in the second sentence, substituted "reasonably related to costs" for provisions for computing rates; in the third sentence, substituted "may" for "shall" and "special fund" for "revolving fund"; and deleted the last sentence, requiring reversion to the general fund of balances in the revolving fund at the end of a fiscal year.
Added 1997, No. 155 (Adj. Sess.), § 66c; amended 2003, No. 61 , §§ 1, 5; 2007, No. 51 , § 8; 2011, No. 139 (Adj. Sess.), § 51, eff. May 14, 2012.
2007. Concurrent with the recodification of the former subsec. (f) as subsec. (e), the previously existing introductory paragraph and first subdivision of the subsection were merged due to the expiration of the former second and third subdivisions.
Amendments--2011 (Adj. Sess.). Subsec. (e): Repealed.
Amendments--2007. Deleted former subsec. (b) and redesignated former subsecs. (c) through (f) as present subsecs. (b) through (e); and in present subsec. (b), substituted "agencies or departments, the use of" for "agencies, department, or the judiciary the use of" in the first sentence, and added the second sentence; and in present subsec. (d), inserted "except that which is adopted and recommended by the court administrator" in the second sentence.
Amendments--2003. Designated former undesignated paragraph as present subsec. (e) and rewrote subsection, added subsecs. (a) - (d) and (f).
Expiration of subdivs. (f)(2) and (f)(3). Pursuant to 2003, No. 61 , § 5, subdivs. (f)(2) and (3) of this section shall expire July 1, 2005.
Added 2009, No. 1 (Sp. Sess.), § H.18, eff. June 2, 2009; amended 2011, No. 139 (Adj. Sess.), § 33, eff. May 14, 2012; 2019, No. 83 , § 4.
Amendments--2019. Section heading: Substituted "Clean Water" for "State-sponsored".
Subsec. (a): Substituted "water quality improvement in" for "the residents of" and substituted "interests" for "interest" in the first sentence, and deleted the second sentence.
Subsec. (b): Rewritten.
Subsec. (c): Rewritten.
Subsec. (e): Substituted "Clean Water" for "State-sponsored".
Amendments--2011 (Adj. Sess.). Subsec. (c): Deleted the former last sentence.
Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59 , § 79, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 283.
Amendments--2005 (Adj. Sess.). Subsec. (c): Added.
Amendments--1997 Section amended generally.
The provisions of this subchapter shall not apply to funds established to account for proceeds from the sale of bonds, to the General Fund, the Transportation Fund, the Fish and Wildlife Fund, the Tobacco Litigation Settlement Fund, or to any federal revenue funds, trust funds, enterprise funds, internal service funds, or agency funds, or to public service enterprise funds established to implement provisions of 30 V.S.A. §§ 211 and 212a through 212f; the budget stabilization reserves created by sections 308 and 308a of this title; the Low-Level Radioactive Waste Fund created by 10 V.S.A. § 7013 ; the Lands and Facilities Trust Fund created by 3 V.S.A. § 2807 ; the Education Fund created by 16 V.S.A. § 4025 ; or the Vermont Housing and Conservation Trust Fund created by 10 V.S.A. § 312 .
Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1993, No. 25 , § 76, eff. May 18, 1993; 1997, No. 59 , § 80, eff. June 30, 1997; 1997, No. 60 , § 20, eff. July 1, 1998; 1997, No. 64 , § 19, eff. Jan. 1, 1998; 1999, No. 62 , § 275b; 2001, No. 61 , § 54, eff. June 16, 2001; 2001, No. 63 , § 230a; 2013, No. 1 , § 86.
Revision note. Substituted "section" for " § " and "sections" for " §§ " in the citations to Titles 10 and 30 for conformity with V.S.A. style.
Editor's note. During the 1997 Session, this section was amended three times by Act Nos. 59, 60 and 64. The amendments by Act Nos. 60 and 64 did not take into consideration the changes previously made by Act No. 59; however, 1997, No. 155 (Adj. Sess.), § 3 directed the statutory revision commission to "revise the provisions of 32 V.S.A. § 586 as amended by Sec. 80 of No. 59 of the Acts of 1997 (special funds) to incorporate the provisions of Sec. 20 of No. 60 of the Acts of 1997 and Sec. 19 of No. 64 of the Acts of 1997."
Amendments--2013. Deleted "; the Vermont campaign fund created by section 2856 of Title 17".
Amendments--2001. Act No. 61, § 54, inserted "the lands and facilities trust fund created by section 2807 of Title 3" following "Title 17".
Act No. 63, § 230, added "or the Vermont housing and conservation trust fund created by section 312 of Title 10" following "Title 16".
Amendments--1999. Inserted "the tobacco litigation settlement fund" after "fish and wildlife fund".
Amendments--1997 Act No. 59 amended section generally.
Act No. 64 added "the Vermont campaign fund created by section 2856 of Title 17".
Act No. 60 added "the education fund created by section 4025 of Title 16."
Amendments--1993 Subdiv. (b)(3): Substituted "reserves" for "trust fund" and "sections 308 and 308a" for "section 308".
Cross references. Fish and wildlife department funds, see 10 V.S.A. chapter 103.
Municipal and regional planning fund, see 24 V.S.A. § 4306.
Transportation fund, see 19 V.S.A. § 11.
Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59 , § 81, eff. June 30, 1997.
All special funds shall be organized and managed in accordance with the provisions of this section.
Added 1991, No. 226 (Adj. Sess.), § 2, eff. May 28, 1992; amended 1997, No. 59 , § 82, eff. June 30, 1997; 2005, No. 71 , § 270; 2007, No. 65 , § 392, eff. June 4, 2007; 2009, No. 67 (Adj. Sess.), § 84, eff. Feb. 25, 2010.
Revision note. In the first sentence of subdiv. (4)(A), substituted "or" for "of" following "assembly" to correct a typographical error.
Amendments--2009 (Adj. Sess.). Subdiv. (4)(A): Substituted "commissioner of finance and management" for "secretary of administration" preceding "with" in the first sentence.
Amendments--2007. Subdiv. (6)(A): Inserted "the balance at the end of the prior fiscal year" preceding "shall be" and substituted "to the joint fiscal committee on or before December 1 of each year" for "upon in the annual financial report of the department of finance and management required by section 182(8) of this title".
Amendments--2005 Subdiv. (4)(A): Added "except for properly encumbered payments and refunds of prior year expenditures" following "granted" in the last sentence.
Cross references. Emergency board, see §§ 131-135 of this title.
State infrastructure bank program, see 10 V.S.A. chapter 12, subchapter 11.
Former § 589. Former § 589, relating to the designation of special program funds, was derived from 1991, No. 226 (Adj. Sess.), § 2; and amended by 1995, No. 190 (Adj. Sess.), § 1(a).
Former § 590. Former § 590, relating to the cessation of existing special funds, was derived from 1991, No. 226 (Adj. Sess.), § 2.
Amendments--2007 (Adj. Sess.). 2007, No. 153 (Adj. Sess.), § 22, inserted "and judicial" preceding "branch fees" in the subchapter heading.
It is the purpose of this subchapter to establish a uniform policy on the creation and review of Executive and Judicial Branch fees, and to require that any such fee be created solely by the General Assembly.
Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 2007, No. 153 (Adj. Sess.), § 22.
Amendments--2007 (Adj. Sess.). Inserted "and judicial" preceding "branch fees".
As used in this subchapter:
Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59 , § 1, eff. June 30, 1997; 1997, No. 155 (Adj. Sess.), § 1; 2005, No. 175 (Adj. Sess.), § 43; 2007, No. 153 (Adj. Sess.), § 22; 2007, No. 174 (Adj. Sess.), § 30; 2013, No. 72 , § 31; 2015, No. 149 (Adj. Sess.), § 34; 2019, No. 73 , § 41.
2017. In subdiv. (2)(B)(i), substituted "Public Utility Commission" for "Public Service Board" in accordance with 2017, No. 53 , § 12.
Amendments--2019. Subdiv. (2)(B)(ii): Deleted "Liquor Control" preceding "Board", and added "of Liquor and Lottery" following "Board".
Amendments--2015 (Adj. Sess.). Subdiv. (2)(B): Added new subdiv. (viii) and redesignated former subdiv. (viii) as subdiv. (ix).
Amendments--2013 Substituted "As used in" for "For purposes of" and deleted "except as provided in subsection 605(f) of this subchapter" at the end of subdiv. (2)(B).
Amendments--2007 (Adj. Sess.). Subdiv. (2)(A): Act No. 153 inserted "or the judiciary" following "agency".
Subdiv. (2)(B): Act No. 174 added "except as provided in subsection 605(f) of this subchapter" at the end.
Amendments--2005 (Adj. Sess.). Added subdiv. (2)(B)(vii) and redesignated former subdiv. (2)(B)(vii) as present subdiv. (2)(B)(viii).
Amendments--1997 (Adj. Sess.). Subdiv. (vi): Added "or sales of commercially available items" at the end.
Amendments--1997. Subdiv. (2)(B): Rewrote the introductory paragraph and deleted former subdiv. (iv) and redesignated former subdivs. (v)-(viii) as present subdivs. (iv)-(vii).
On or after the effective date of this subchapter:
Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59 , § 2, eff. June 30, 1997; 1997, No. 155 (Adj. Sess.), § 2; 2007, No. 153 (Adj. Sess.), § 25.
2007. In subdiv. (3) of this section, substituted "subsection 316(d) of Title 1" for "section 316(d) of Title 1; "section" for "subsection" following "subdivision (2)"; and "subchapter 5 of chapter 7" for "chapter 7, subchapter 5" preceding "of this title" to conform references to V.S.A. style.
Amendments--2007 (Adj. Sess.). Subdiv. (3): Amended generally.
Subdiv. (4): Added the subdivision designation; and substituted "under subdivision (3) of this section" for "under this subdivision" in the first sentence.
Amendments--1997 (Adj. Sess.). Subdiv. (3): Substituted "may be set" for "upon request" and deleted "shall be set and adjusted by the joint fiscal committee" after "service or product" in the first sentence.
Amendments--1997. Subdiv. (2): Inserted "whether established by statute or rule" and substituted "action of the joint fiscal committee" for "rule" and "adjustment" for "rule" in the first sentence; substituted "narrowly" for "broadly" and "but may include reasonable and directly related costs" for "to include" in the second sentence; and added the third and fourth sentences.
Subdiv. (3): Added.
Notwithstanding any other provision of this subchapter, any agency or department that owns or controls electric vehicle supply equipment, as defined in 30 V.S.A. § 201 , may establish, set, and adjust fees for the use of that electric vehicle supply equipment. The agency or department may establish fees for electric vehicle charging at less than its costs, to cover its costs, or equal to the retail rate charged for the use of electric vehicle supply equipment available to the public. Fees collected under this section shall be deposited in the same fund or account within a fund from which the electric operating expense for the electric vehicle supply equipment originated.
Added 2019, No. 59 , § 37; repealed on July 1, 2022 by 2019, No. 59 , § 38.
Former § 604. Former § 604, relating to management of fee revenues, was derived from 1995, No. 186 (Adj. Sess.), § 31 and repealed by 1997, No. 59 , § 3.
Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 1997, No. 59 , §§ 3a, 4, eff. June 30, 1997; 2005, No. 202 (Adj. Sess.), § 23b; 2007, No. 153 (Adj. Sess.), § 22; 2007, No. 174 (Adj. Sess.), § 29; 2009, No. 134 (Adj. Sess.), § 34; 2013, No. 72 , § 36; 2013, No. 142 (Adj. Sess.), § 61; 2013, No. 191 (Adj. Sess.), § 22.
Amendments--2013 (Adj. Sess.). Subsec. (a): Act No. 142 Deleted "above" at the end of the second sentence, and added the fourth sentence.
Subdiv. (b)(1): Act No. 191 Substituted "'commerce and community development"' for "'development and community affairs"' following "'general education,"'.
Amendments--2013 Subsec. (f): Repealed.
Amendments--2009 (Adj. Sess.) Subdiv. (b)(1): Inserted "labor" preceding "general education", and substituted "submitted by the third Tuesday" for "submitted by October 1, 1996 and every three years thereafter on the third Tuesday", and "beginning in 2011 and every three years thereafter" for "beginning with 2000".
Subdiv. (b)(2): Substituted "submitted by the third" for "submitted no later than the third" and "2012" for "1998".
Subdiv. (b)(3): Substituted "submitted by the third" for "submitted no later than the third" and "2013" for "1999".
Amendments--2007 (Adj. Sess.). Section heading: Act No. 153 inserted "executive branch" following "Consolidated".
Subsec. (f): Added by Act No. 174.
Amendments--2005 (Adj. Sess.). Subdiv. (d)(2): Amended generally.
Amendments--1997. Subdiv. (c)(2): Substituted "the joint fiscal committee" for "rule".
Subsec. (e): Rewrote the second sentence.
Executive branch fee report summaries. 2001, No. 65 , § 32d, provided, "The Joint Fiscal Office and Legislative Council shall, with the assistance of the Department of Finance and Management, develop a summary form, which shall be submitted for each fee proposal included in the executive branch fee report under 32 V.S.A. § 605. Each summary form shall include the information required under 32 V.S.A. § 605, and shall be made available in electronic form and other form as requested by the Joint Fiscal Office and Legislative Council."
Added 2007, No. 153 (Adj. Sess.), § 22; amended 2013, No. 142 (Adj. Sess.), § 62.
Amendments--2013 (Adj. Sess.). Subsec. (a): Added the third sentence.
When the consolidated fee reports and requests are submitted to the General Assembly pursuant to sections 605, 605a, and 611 of this title, they shall immediately be forwarded to the House Committee on Ways and Means, which shall consult with other standing legislative committees having jurisdiction of the subject area of a fee contained in the reports and requests. As soon as possible, the Committee on Ways and Means shall prepare and introduce a "consolidated fee bill" proposing:
Added 1995, No. 186 (Adj. Sess.), § 31, eff. May 22, 1996; amended 2007, No. 153 (Adj. Sess.), § 22; 2017, No. 155 (Adj. Sess.), § 2.
Amendments--2017 (Adj. Sess.). Introductory language: Substituted "605, 605a, and 611 of this title" for "605 and 605a of this title".
Amendments--2007 (Adj. Sess.). In the first sentence of the introductory paragraph, substituted "reports and requests are" for "report and request is" following "fee", "sections 605 and 605a of this title, they shall" for "section 605 of this title, it shall" preceding "immediately be forwarded to", and "substituted "reports and requests" for "report and request" following "a fee contained in the".
A fee request shall contain any proposal to:
(1) Create a new fee, or change, reauthorize, or terminate an existing fee, which shall include a description of the services provided or the function performed.
(2) Set a new or adjust an existing fee rate or amount. Each new or adjusted fee rate shall be accompanied by information justifying the rate, which may include:
Added 2017, No. 155 (Adj. Sess.), § 3; amended 2019, No. 38 , § 1.
Amendments--2019. Added new subsec. (d), and redesignated former subsec. (d) as subsec. (e).
It is the purpose of this subchapter to establish a procedure by which the pension benefits of a public employee convicted of certain crimes may be forfeited. Honorable public service is a condition precedent for a public employee to receive retirement benefits, and any public employee who is convicted of any of the designated crimes relating to his or her public office shall be considered to have served dishonorably, and his or her retirement benefits may be subject to forfeiture.
Added 2013, No. 2 , § 1.
As used in this chapter:
Added 2015, No. 25 , § 1, eff. May 18, 2015.
Notwithstanding sections 632 and 633 of this chapter, the Attorney General may elect to pursue its claim through any alternate remedy available to the State under any other law or regulation, including any administrative proceeding to determine a civil monetary penalty. If any such alternate remedy is pursued in another proceeding, a relator shall have the same rights in such proceeding as said relator would have had if the action had continued under this section.
Added 2015, No. 25 , § 1, eff. May 18, 2015; amended 2017, No. 113 (Adj. Sess.), § 185.
Amendments--2017 (Adj. Sess.). Subsec. (a): Added "after the last to occur of" at the end.
Subdiv. (a)(2): Deleted "; whichever occurs last" at the end.
Effective date of subsec. (b). 2015, No. 25 , § 2 provides: "This act [which enacted this section] shall take effect on passage, except for 32 V.S.A. § 639(b) which shall take effect on March 15, 2016."
In any action brought under section 632 of this title, the party bringing the action shall be required to prove all essential elements of the cause of action, including damages, by a preponderance of the evidence.
(1) Petition for enforcement. Whenever any person fails to comply with any civil investigative demand issued under subsection (a) of this section, or whenever satisfactory copying or reproduction of any material requested in such demand cannot be done and such person refuses to surrender such material, the Attorney General may file, in the Civil Division of Washington County Superior Court or the Civil Division in any county in which such person resides, is found, or transacts business, and serve upon such person a petition for an order of such court for the enforcement of the civil investigative demand.
(2) Petition to modify or set aside demand.
(3) Petition to modify or set aside demand for product of discovery.
(A) In the case of any civil investigative demand issued under subsection (a) of this section which is an express demand for any product of discovery, the person from whom such discovery was obtained may file, in the Civil Division in which the proceeding in which such discovery was obtained is or was last pending, and serve upon any false claims law investigator identified in the demand and upon the recipient of the demand, a petition for an order of such court to modify or set aside those portions of the demand requiring production of any such product of discovery. Any petition under this subdivision (3) must be filed:
(B) The petition shall specify each ground upon which the petitioner relies in seeking relief under subdivision (A) of this subdivision (3), and may be based upon any failure of the portions of the demand from which relief is sought to comply with the provisions of this section or upon any constitutional or other legal right or privilege of the petitioner. During the pendency of the petition, the court may stay, as it deems proper, compliance with the demand and the running of the time allowed for compliance with the demand.
(4) Jurisdiction. Whenever any petition is filed under this subsection, such court shall have jurisdiction to hear and determine the matter so presented, and to enter such order or orders as may be required to carry out the provisions of this section. Any final order so entered may be appealed to the Vermont Supreme Court. Any disobedience of any final order entered under this section by any court shall be punished as a contempt of the court.
(5) Applicability of Rules of Civil Procedure. The Rules of Civil Procedure shall apply to any petition under this subsection, to the extent that such rules are not inconsistent with the provisions of this section.
(j) Use and disclosure of material, answers, or transcripts. The Office of the Attorney General may use the material, answers to interrogatories, or transcripts for any lawful purpose in conducting its investigation under the false claims law, including sharing the materials with the relator as provided in subdivision (a)(1) of this section. Further, whenever any attorney from the Office of the Attorney General has been designated to appear before any court, grand jury, or agency in any case or proceeding, such attorney may obtain, possess, and use any documentary material, answers to interrogatories, or transcripts of oral testimony received under this section for official use in connection with any such case or proceeding as such attorney determines to be required. Any documentary material, answers to written interrogatories, or oral testimony provided under any civil investigative demand issued under subsection (a) of this section shall not be used or disclosed in any other manner than set forth in this subsection without a Court order. No order authorizing such further use or disclosure shall issue without notice to the Attorney General and the person from whom such discovery was obtained, and, if requested by either of those parties, an opportunity to present arguments or evidence, or both, on the issue of disclosure.
(k) Definitions. As used in this section:
(1) "False claims law investigation" means any inquiry conducted by any false claims law investigator for the purpose of ascertaining whether any person is or has been engaged in any violation of a false claims law.
(2) "False claims law investigator" means any attorney or investigator employed by the Attorney General's Office who is charged with the duty of enforcing or carrying into effect any false claims law, or any officer or employee of Vermont acting under the direction and supervision of such attorney or investigator in connection with a false claims law investigation.
(3) "Documentary material" includes the original or any copy of any book, record, report, memorandum, paper, communication, tabulation, chart, or other document, or data compilations stored in or accessible through computer or other information retrieval systems, together with instructions and all other materials necessary to use or interpret such data compilations, and any product of discovery.
(4) "Product of discovery" includes:
(A) the original or duplicate of any deposition, interrogatory, document, thing, result of the inspection of land or other property, examination, or admission, which is obtained by any method of discovery in any judicial or administrative proceeding of an adversarial nature;
(B) any digest, analysis, selection, compilation, or derivation of any item listed in subdivision (A) of this subdivision (4); and
(5) "Official use" means any use that is consistent with the law, and the regulations and policies of the Office of the Attorney General, including use in connection with internal office memoranda and reports; communications between the office and a federal, State, or local government agency, or a contractor of a federal, State, or local government agency, undertaken in furtherance of an office investigation or prosecution of a case; interviews of any qui tam relator or other witness; oral examinations; depositions; preparation for and response to civil discovery requests; introduction into the record of a case or proceeding; applications, motions, memoranda, and briefs submitted to a court or other tribunal; and communications with government investigators, auditors, consultants, experts, the counsel of other parties, arbitrators, and mediators, concerning an investigation, case, or proceeding.
Added 2015, No. 25 , § 1, eff. May 18, 2015; amended 2017, No. 11 , § 57; 2019, No. 14 , § 74, eff. April 30, 2019.
Amendments--2019 Subdiv. (a)(2): Added subdiv. heading.
Amendments--2017. Subdiv. (a)(3)(F): Inserted "business" following "less than seven".
When the budget has been submitted to the General Assembly, it shall be immediately referred to the Committee on Appropriations which shall at once proceed to consider the same and as soon as possible thereafter prepare a bill which shall be known as the "general appropriation bill" and introduce the same forthwith for action by the General Assembly. Such bill shall provide appropriations for the maintenance and operation of all departments of the State.
Source. V.S. 1947, § 616. P.L. § 563. 1933, No. 157 , § 504. 1923, No. 7 , § 26.
Added 1989, No. 258 (Adj. Sess.), § 4; amended 2007, No. 200 (Adj. Sess.), § 36, eff. June 8, 2008; 2011, No. 104 (Adj. Sess.), § 33, eff. May 7, 2012; 2013, No. 51 , § 36; 2013, No. 178 (Adj. Sess.), § 28 eff. June 9, 2014; 2017, No. 154 (Adj. Sess.), § 32, eff. May 21, 2018.
Amendments--2017 (Adj. Sess.). Subsec. (e): Added.
Amendments--2013 (Adj. Sess.). Subsec. (d): Substituted "On or before January 15" for "On or before October 15" at the beginning, "House Committee on Corrections and Institutions and the Senate Committee on Institutions" for "Department of Buildings and General Services" following "shall submit to the", "current fund balances" for "status" following "a report on the", and deleted the former second and third sentences.
Amendments--2013 Substituted "ten-year" for "six year" preceding "capital" in subsec. (a); substituted "All unexpended funds remaining for projects authorized by capital construction acts enacted in a legislative session that was two or more years prior to the current legislative session" for "Any unencumbered funds remaining after a two-year period" in the second sentence of subsec. (c); and in subsec. (d), substituted "has been" for "is," added "enacted in a legislative session that was two or more years prior to the current legislative session," and added "authorized" and substituted "with unexpected funds" for "authorized" in the first sentence.
Effect of section on agreements with holders of bonds or notes issued on or before July 1, 1990. 1989, No. 258 (Adj. Sess.), § 5, provided: "This act [which added this section and sections 309, 310, 1000 and 1001 of this title] shall not be construed or interpreted to limit or alter the rights of the state or any instrumentality to fulfil the terms of any agreements made with the holders of any bonds, notes or other obligation of the state or such instrumentality issued and outstanding on or prior to the effective date of the act [July 1, 1990] or in any way to impair the rights and remedies of such holders."
The head of a State Department, who is not elected by the people, shall not exceed the limits of the budget adopted by the General Assembly for his or her Department, and in the event that such limit is exceeded, the Governor shall remove him or her after due notice and hearing. However, in case any unforeseen necessity arises whereby the budget limits may be exceeded in the particular department affected, then the payment of the same may be authorized from the contingent fund, on the approval of the Governor and the State Treasurer.
Source. V.S. 1947, § 617. 1937, No. 8 , § 1.
Contingent fund. 1981, No. 248 (Adj. Sess.), § 298, provided, in part: "Notwithstanding 32 V.S.A., section 702 [this section], the emergency board may transfer from the contingent fund such amounts as in its judgment are necessary either to provide for the insufficiency or to provide for expenditures required by law for which an insufficient appropriation is provided in this act."
Insufficient appropriations. 1981, No. 108 , § 302, provided, in part: "Notwithstanding 32 V.S.A., section 702 [this section], the emergency board may transfer from the contingent fund such amounts as in its judgment are necessary either to provide for the insufficiency [referred to in this section] or to provide for expenditures required by law for which an insufficient appropriation is provided in this act."
Where state was undercharged for electric service by lighting company it was liable for adjusted amount since it had not been damaged by change in position; but amount could not be paid from contingent fund and it would require a special appropriation. 1958-60 Op. Atty. Gen. 84.
The unexpended and unencumbered balances of any sums appropriated by the General Assembly shall at the end of the fiscal year, unless otherwise specifically provided, revert to the appropriate fund balance. Refunds of expenditures and reimbursements shall be credited to the appropriate fund and to appropriation accounts in the current fiscal year.
Amended 1983, No. 253 (Adj. Sess.), § 249; 1997, No. 66 (Adj. Sess.), § 66, eff. Feb. 20, 1998; 2007, No. 192 (Adj. Sess.), § 6.011.
Source. V.S. 1947, § 536. P.L. § 481. G.L. § 540. P.S. § 372. 1906, No. 18 , § 1. V.S. § 266. R.L. § 184. 1880, No. 77 .
Amendments--2007 (Adj. Sess.). Section amended generally.
Amendments--1997 (Adj. Sess.). Deleted the second sentence, which read, "Unexpended general fund appropriations which are authorized to be carried forward into subsequent years shall be reverted to the state treasury at the close of the third succeeding fiscal year unless continued by action of the general assembly".
Amendments--1983 (Adj. Sess.) Added the second sentence.
Appropriations, payment of which is to be continued beyond the next biennial session, are not objectionable to our constitution. 1930-32 Op. Atty. Gen. 208.
Added 1995, No. 178 (Adj. Sess.), § 280; amended 1997, No. 61 , § 262a; 2009, No. 52 , § 1; 2013, No. 142 (Adj. Sess.), § 63; 2015, No. 58 , § C.103, eff. June 11, 2015; 2015, No. 131 (Adj. Sess.), § 33.
Former § 704. Former § 704 relating to allotment of appropriations was derived from V.S. 1947, § 502; 1939, No. 9 , § 3; and previously repealed by 1959, No. 328 (Adj. Sess.), § 35(i). The subject matter is covered by § 705 of this title.
Amendments--2015 (Adj. Sess.). Subsec. (i): Repealed.
Amendments--2015. Section amended generally.
Amendments--2013 (Adj. Sess.). Subdiv. (d)(2): Substituted "Legislative Branch" for "Legislative Branches" twice.
Subsec. (i): Added.
Amendments--2009. Section amended generally.
Amendments--1997 Subdiv. (e)(3): Amended generally.
Rescission authority limitation. 2019, No. 120 (Adj. Sess.), § A.6 provides: "(a) The provisions of 32 V.S.A. § 704 shall not apply between July 1, 2020 and September 30, 2020."
Cited. Hunter v. State, 177 Vt. 339, 865 A.2d 381 (October 22, 2004).
Added 1995, No. 178 (Adj. Sess.), § 281; amended 1999, No. 1 , § 99, eff. March 31, 1999.
Amendments--1999. Subsec. (b): Deleted the second sentence.
Added 1959, No. 328 (Adj. Sess.), § 5; amended 1987, No. 243 (Adj. Sess.), § 62, eff. June 13, 1988; 1995, No. 178 (Adj. Sess.), § 283; 2011, No. 3 , § 89, eff. Feb. 17, 2011; 2013, No. 142 (Adj. Sess.), § 64.
Revision note. Reference to "commissioner of administration" changed to "secretary of administration" in subsecs. (a) and (c); "budget director" changed to "commissioner of budget and management" in subsec. (a); and "department of administration" changed to "agency of administration" in subsec. (a) to conform references to new titles and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--2013 (Adj. Sess.). Subsec. (c): Added the fourth sentence.
Amendments--2011. Subsec. (c): Substituted "If allotments have been made," for "The" at the beginning of the third sentence.
Amendments--1995 (Adj. Sess.) Subsec. (c): Amended generally.
Amendments--1987 (Adj. Sess.) Subsec. (a): Substituted "commissioner of finance and management" for "commissioner of budget and management" in the introductory paragraph.
Notwithstanding any authority granted elsewhere, all transfers of appropriations shall be made pursuant to this section upon the initiative of the Governor, or upon the request of a secretary or commissioner.
Added 1959, No. 328 (Adj. Sess.), § 6; amended 1971, No. 92 , § 16, eff. June 1, 1971; 1977, No. 247 (Adj. Sess.), § 188, eff. April 17, 1978; 1979, No. 74 , § 321; 1983, No. 195 (Adj. Sess.), § 5(b); 1999, No. 11 , § 1; 1999, No. 66 (Adj. Sess.), § 53, eff. Feb. 8, 2000; 2003, No. 80 (Adj. Sess.), § 79, eff. March 8, 2004; 2005, No. 80 , § 52; 2007, No. 65 , § 395, eff. June 4, 2007; 2011, No. 3 , § 90, eff. Feb. 17, 2011; 2011, No. 153 (Adj. Sess.), § 29.
Revision note. In subdivs. (1) and (2), the words, "enacted before or after the effective date of this law (act)", following the word "government", were deleted as being of temporary effect.
In subsec. (c), substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--2011 (Adj. Sess.). Subdiv. (4): Repealed.
Amendments--2011. Subdiv. (1): Substituted "commissioner of finance and management" for "secretary of administration" near the beginning of the subdivision.
Amendments--2007. Subdiv. (1): Amended generally.
Amendments--2005 Section amended generally.
Amendments--2003 (Adj. Sess.). Subsec. (c): Substituted "$100.00" for "$10.00".
Amendments--1999 (Adj. Sess.). Subsec. (b): Substituted "Except as specified in subsection (a) of this section the" for 'the" and deleted "in excess of $25,000.00" following "appropriations".
Amendments--1999. Subdiv. (a)(1): Substituted "$50,000" for "$25,000".
Amendments--1983 (Adj. Sess.) Subsec. (c): Substituted "commissioner of finance and information support" for "commissioner of finance".
Amendments--1979 Subdiv. (a)(1), and subsec. (b): Substituted "$25,000.00" for "$10,000.00".
Amendments--1977 (Adj. Sess.) Subsec. (c): Added.
Amendments--1971 Section amended generally.
Transportation; supplemental paving spending and maintenance of effort. 2011, No. 75 (Adj. Sess.), § 74, provides:
"(a) Notwithstanding 32 V.S.A. § 706 and the limits on program, project, or activity spending authority approved in the fiscal year 2012 transportation programs, the secretary of transportation, with the approval of the secretary of administration and subject to the provisions of subsection (b) of this section, may transfer transportation fund appropriations, other than appropriations for the town highway state aid, structures, and class 2 roadway programs, to the paving program in program development (8100001100), for the specific purpose of satisfying the federal maintenance of effort determination required by 23 U.S.C. § 120(j)(2) and improving the condition of selected state highways that have incurred damage caused by winter weather of 2011-2012.
"(b) If a contemplated transfer of an appropriation would, by itself, have the effect of significantly delaying the planned work schedule of a project which formed the basis of the project's funding in the fiscal year of the contemplated transfer, the secretary of transportation shall submit the proposed transfer for approval by the house and senate committees on transportation when the general assembly is in session and, when the general assembly is not in session, by the joint transportation oversight committee. In all other cases, the secretary of transportation may execute the transfer, giving prompt notice of the transfer to the joint fiscal office and to the house and senate committees on transportation when the general assembly is in session and, when the general assembly is not in session, to the joint transportation oversight committee."
"(c) This section shall expire on June 30, 2012."
Transportation; supplemental Tropical Storm Irene spending. 2011, No. 75 (Adj. Sess.), § 75, provides:
"(a) Notwithstanding 32 V.S.A. § 706 and the limits on program, project, or activity spending authority approved in the fiscal year 2012 transportation programs, the secretary of transportation, with the approval of the secretary of administration and subject to the provisions of subsection (b) of this section, may transfer up to $4,000,000 in transportation fund appropriations, other than appropriations for the town highway state aid, structures, and class 2 roadway programs, to the program development (8100001100) or to maintenance state system (8100002000) appropriations for the specific purpose of paying for costs associated with Tropical Storm Irene.
"(b) If a contemplated transfer of an appropriation would, by itself, have the effect of significantly delaying the planned work schedule of a project which formed the basis of the project's funding in the fiscal year of the contemplated transfer, the secretary of transportation shall submit the proposed transfer for approval by the house and senate committees on transportation when the general assembly is in session and, when the general assembly is not in session, by the joint transportation oversight committee. In all other cases, the secretary of transportation may execute the transfer, giving prompt notice of the transfer to the joint fiscal office and to the house and senate committees on transportation when the general assembly is in session and, when the general assembly is not in session, to the joint transportation oversight committee.
Cross references. Authority of agency of transportation regarding transfers of funds for rehabilitation of historic bridges, see 19 V.S.A. § 11d.
Transfer of balance of appropriation in excess of $10,000 from parks to forests with approval of emergency board was proper. 1962-64 Op. Atty. Gen. 186.
Former §§ 707-709. Former § 707, relating to limits on expenditures, was derived from 1959, No. 325 (Adj. Sess.), § 1.
Former § 708, relating to approval of appropriations by the governor, was derived from 1959, No. 325 (Adj. Sess.), § 2.
Former § 709, granting the governor certain authority when purposes of appropriations were unattainable, was derived from 1959, No. 325 (Adj. Sess.), § 3.
Added 1993, No. 59 , § 20, eff. June 3, 1993; amended 1993, No. 233 (Adj. Sess.), § 57, eff. June 21, 1994; 1995, No. 148 (Adj. Sess.), § 4(c)(1); 1999, No. 148 (Adj. Sess.), § 86, eff. May 24, 2000; 2003, No. 115 (Adj. Sess.), § 115, eff. Jan. 31, 2005; 2005, No. 103 (Adj. Sess.), § 2, eff. April 5, 2006; 2015, No. 64 , § 45.
Amendments--2015. Subsec. (a): Added "except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(10), (j)(11), and (j)(26)" at the end of the sentence.
Subdiv. (b)(1): Added "except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(10), (j)(11), and (j)(26)" to the end of the sentence.
Subdiv. (b)(2): Added "except for those fees established under 3 V.S.A. § 2822(j)(2)(A)(iii), (j)(10), (j)(11), and (j)(26)" to the end of the first sentence.
Amendments--2005 (Adj. Sess.). Subsec. (a): Inserted "and" following "municipalities" and substituted "public safety" for "labor and industry" following "department of".
Subsec. (b): Substituted "department of public safety" for "department of labor and industry" in the introductory paragraph.
Amendments--2003 (Adj. Sess.). Subsecs. (a) and (b): Substituted "a district environmental commission" for "the environmental board" following "industry".
Amendments--1999 (Adj. Sess.). Section amended generally.
Amendments--1995 (Adj. Sess.) Subsec. (b): Substituted "department of buildings and general services" for "department of state buildings".
Amendments--1993 (Adj. Sess.) Subsec. (b): Added "except that all fees shall be paid for reviews, inspections or permits required by municipal solid waste facilities developed by a solid waste district which serves, or is expected to serve, in whole or in part, parties located outside its own district boundaries pursuant to chapter 159 of Title 10".
If a person as defined in 1 V.S.A. § 128 , except a municipality as defined in 1 V.S.A. § 126 , pays a majority of its operating expenses, as determined in accordance with Generally Accepted Accounting Principles, in any fiscal year with amounts appropriated by the State, either directly or indirectly as a pass-through from a State agency or department, and the person intends to incur any debt in that fiscal year in the cumulative principal amount greater than $1,000,000.00, including debt incurred through the issuance of bonds, notes, bank loans, mortgages, lease-purchase contracts, and capital leases, then the person shall notify and obtain the approval of the State Treasurer and the Governor prior to incurring the debt. For the purposes of this section, amounts appropriated by the State shall not include nondiscretionary federal funds known as special revenue funds as presented in the State's comprehensive annual financial report.
Added 2001, No. 61 , § 67, eff. June 16, 2001; amended 2001, No. 142 (Adj. Sess.), § 320, eff. June 21, 2002.
2013. Deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4.
Amendments--2001 (Adj. Sess.) In the first sentence, inserted "except a municipality as defined in section 126 of Title 1" following "section 128 of Title 1", inserted "in that fiscal year in the cumulative principal amount greater than $1,000,000.00" following "incur any debt" and added the second sentence.
The financial statements of the funds of State government or the financial and other records of the Tax Commissioner, Treasurer, and Agency of Administration shall be examined by competent accountants employed by the State under the direction of the Emergency Board whenever in its discretion an independent audit will serve the best interests of the State. A copy of the report of such examination shall be filed with each member of the Emergency Board and shall be open to public inspection. The Emergency Board shall transmit to the General Assembly a copy of such reports covering the examination so made for the preceding two years. The expenses of such examinations shall be paid from the General Fund. The provisions of this section shall not be construed to limit the duty of the Auditor of Accounts as set forth under subdivision 163(1) of this title.
Amended 1959, No. 328 (Adj. Sess.), § 22; 1967, No. 91 , § 2.
Source. V.S. 1947, § 545. 1945, No. 7 , § 1. 1939, No. 9 , § 8. P.L. § 490. 1933, No. 157 , § 431. 1923, No. 7 , § 43. 1919, No. 21 , § 2.
Revision note. Reference to "section 162a(1)" was changed to "subdivision 163(1)" to conform to renumbering of such section.
Reference to "department of administration" changed to "agency of administration" to conform reference to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--1967 Section amended generally; added reference to § 162a(1) of this title in sentence beginning "The provisions of this section . . .".
Amendments--1959 (Adj. Sess.) Provided for examination of department of administration instead of auditor, deleted provision for annual examination and provided for audit in discretion of emergency board, and added provision relating to construction of section.
Cross references. Annual audit of treasurer's accounts, see Vt. Const. Ch. II, § 26.
There is no requirement that copies of report shall be made available at state library for public inspection, but there is no objection to such procedure. 1946-48 Op. Atty. Gen. 99.
Former § 802. Former § 802, relating to audit of accounts of state departments and institutions, was derived from V.S. 1947, § 564; P.L. § 510; 1925, No. 18 , § 1.
Former § 803. Former § 803, relating to excessive payment for supplies, was derived from V.S. 1947, § 565 and amended by P.L. § 511; G.L. § 581; P.S. § 415; 1904, No. 162 , § 1; and 1959, No. 328 (Adj. Sess.), § 8.
Former § 804. Former § 804, relating to audit of county expenses, was derived from V.S. 1947, § 568; P.L. § 515; G.L. § 587; P.S. § 420; V.S. § 311; R.L. § 224; 1880, No. 118 , § 1; 1878, No. 47 , § 4; G.S. 12, § 102; 1846, No. 25 , § 2; R.S. 105, §§ 17-19; 1804, p. 100; 1801, p. 27; R. 1797, p. 205, § 6 and amended by 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 249 (Adj. Sess.), § 91.
The auditor shall not allow the account of a sheriff, jailer, State's Attorney, county clerk, Justice, or district judge, unless such account specifies the offense charged or law violated on account of which such expenses or fees were incurred, nor unless it contains a true summary of the amount of such fees and expenses which are properly chargeable to offenses punishable by death or imprisonment in the State prison, to offenses against the law prohibiting the traffic in alcohol and to other misdemeanors.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 2017, No. 83 , § 161(5).
Source. V.S. 1947, § 570. P.L. § 517. G.L. § 591. 1917, No. 254 , § 578. P.S. § 423. V.S. § 313. R.L. § 225. 1880, No. 118 , § 3. 1876, No. 142 , § 1.
Reference in text. Reference to justices in this section may be obsolete, since justices of the peace no longer have judicial jurisdiction. See 1973, No. 249 (Adj. Sess.).
Amendments--2017. Substituted "alcohol" for "intoxicating liquors".
Amendments--1965 Substituted "district" for "municipal" judge.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 249 (Adj. Sess.), § 92, eff. April 9, 1974.
Source. Subsec. (a): V.S. 1947, § 595. P.L. § 541. 1933, No. 157 , § 482. G.L. § 629. P.S. § 426. V.S. § 316. R.L. § 228. 1880, No. 31 , § 3. G.S. 124, § 6. 1860, No. 12 , § 1. R.S. 105, § 7. 1831, No. 17 . 1819, p. 19.
Subsec. (b): 1947, § 596. P.L. § 542. G.L. § 630. 1917, No. 254 , § 616. P.S. § 424. R. 1906, § 384. V.S. § 314. R.L. § 226. 1880, No. 118 , § 4. 1860, No. 47 , § 3. G.S. 12, § 106.
Amendments--1973 (Adj. Sess.) Omitted reference to justice.
All accounts of a sheriff or his or her deputy shall be allowed as the account of the sheriff, and all bills of costs growing out of substantially the same transaction shall be audited at the same time. An officer, magistrate, or witness shall not be allowed fees more than once for essentially the same service, nor for constructive service. A bill of costs shall not be allowed in any case where it appears to the auditor that the prosecution was superfluous and instituted for the purpose of enhancing costs.
Source. V.S. 1947, § 571. P.L. § 518. G.L. § 592. P.S. § 425. V.S. § 315. R.L. § 227. 1880, No. 118 , § 5.
Cross references. Uniform system of accounts for sheriff's departments, see 24 V.S.A. § 290b.
Former § 808. Former § 808, relating to items allowed in audit of sheriff's accounts, was derived from 1951, No. 234 ; V.S. 1947, §§ 10,511, 10,512; 1947, No. 181 , § 1; P.L. §§ 9007, 9008; 1933, No. 157 , § 8646; 1919, No. 214 , § 1; G.L. §§ 7399, 7412; 1917, No. 254 , § 7173; 1915, No. 1 , § 199; 1908, No. 178 , §§ 5, 8; P.S. § 6203; V.S. § 5356; R.L. § 4498; 1878, No. 38 , § 1, and amended by 1959, No. 229 , § 3; 1965, No. 207 ; 1969, No. 125 , § 13; 1973, No. 189 (Adj. Sess.), § 1; 1975, No. 118 , § 87; 1977, No. 222 (Adj. Sess.), § 13; 1979, No. 141 (Adj. Sess.), § 20; 1981, No. 249 (Adj. Sess.), § 19.
The Auditor shall examine the accounts of the judges of Probate and Superior Court clerks and ascertain whether their fees are properly and uniformly charged and rendered, and if the Auditor finds they are not, he or she shall direct the proper corrections to be made. The Auditor shall endeavor to obtain a uniform practice in the Superior Courts in that respect.
Amended 2009, No. 154 (Adj. Sess.), § 197, eff. Feb. 1, 2011.
Source. V.S. 1947, § 572. P.L. § 519. G.L. § 593. P.S. § 427. V.S. § 317. R.L. § 230. G.S. 126, § 23.
Amendments--2009 (Adj. Sess.) Added "auditing of court clerk" preceding "accounts" and inserted "and" thereafter in the section heading, and inserted "and superior court clerks" following "probate", substituted "the auditor" for "he or she" in two places, and "superior" for "probate" in the second sentence.
SUBCHAPTER 1. BORROWING
SUBCHAPTER 2. CLAIMS
SUBCHAPTER 3. STATE BONDS
SUBCHAPTER 4. TRANSPORTATION INFRASTRUCTURE BONDS
SUBCHAPTER 5. FORM OF BONDS AND NOTES
SUBCHAPTER 6. PRIVATE ACTIVITY BONDS
SUBCHAPTER 7. FEDERAL TAXATION OF INTEREST
SUBCHAPTER 8. MANAGEMENT OF STATE DEBT
The Treasurer shall not make a contract binding the State for money borrowed unless it is countersigned by the Secretary of State.
Amended 2007, No. 121 (Adj. Sess.), § 27.
Source. V.S. 1947, § 542. 1939, No. 9 , § 7. P.L. § 487. 1933, No. 157 , § 428. 1923, No. 7 , §§ 2, 19. G.L. § 547. P.S. § 379. 1906, No. 19 , § 1. V.S. § 272. R.L. § 190. G.S. 8, § 7. 1860, No. 53 , § 3.
Amendments--2007 (Adj. Sess.) Deleted "and the auditor" following "the secretary of state".
Added 1993, No. 19 , § 1, eff. May 11, 1993; amended 1995, No. 178 (Adj. Sess.), § 264.
Former § 902. Former § 902, relating to consolidation of bond issues, was derived from 1955, No. 258 , and repealed by 1959, No. 24 , § 9, eff. March 10, 1959. See now § 957 of this title.
2013. In subsec. (a), deleted ", but not be limited to," following "include" in the second sentence and ", but not limited to," following "including" in the fourth sentence in accordance with 2013, No. 5 , § 4.
Amendments--1995 (Adj. Sess.) Subsec. (a): Inserted "with notification to the governor" preceding "on behalf of the state" in the first sentence.
Cross references. Remission or mitigation of forfeiture of property used in violation of provisions regulating controlled drugs, see 18 V.S.A. § 4245.
Former § 931. Former § 931, establishing the claims commission, was derived from 1955, No. 213 , §§ 1, 2, and amended by 1981, No. 249 (Adj. Sess.), § 6.
Transition. 1997 (Adj. Sess.), No. 156, which repealed this section and § 934 of this title and amended §§ 932 and 933, provides in § 49: "Notwithstanding 32 V.S.A. § 932, any person who, at the time of passage of this act [April 29, 1998], has a claim pending before the claims commission or appeal pending before the legislature may, within six months from the passage of this act, refile the claim or matter being appealed as a small claims procedure in accordance with the provisions of chapter 187 of Title 12."
Amended 1977, No. 94 ; 1997, No. 156 (Adj. Sess.), § 46, eff. April 29, 1998; 1999, No. 8 , § 1.
Source. 1955, No. 213 , § 3.
Revision note. In second sentence "after the date of the claim accrued" changed to "after the date the claim accrued" for purposes of clarity.
Amendments--1997 (Adj. Sess.). Substituted "Claims against the state" for "Petition" in the section heading; added the subsec. (a) designation and substituted all the language beginning with "may file a claim" at the end of the subsection for "shall file with the commission a petition under oath stating the facts relating to the same. A claim against the state under this subchapter shall be filed within eighteen months after the date the claim accrued"; and added subsec. (b).
Amendments--1977 Provided that claim shall be filed within 18 months after the date the claim accrued.
Transition. 1997 (Adj. Sess.), No. 156, which repealed §§ 931 and 934 of this title and amended this section and § 933, provides in § 49: "Notwithstanding 32 V.S.A. § 932, any person who, at the time of passage of this act [April 29, 1998], has a claim pending before the claims commission or appeal pending before the legislature may, within six months from the passage of this act, refile the claim or matter being appealed as a small claims procedure in accordance with the provisions of chapter 187 of Title 12."
Added 1999, No. 8 , § 2; amended 2001, No. 72 , § 1.
Amendments--2001. Subsec. (e): Added.
Applicability--2001 amendment. 2001, No. 72 , § 2, provided, "This act [which amended this section] shall take effect upon passage [June 16, 2001], but shall apply to claims arising on or after July 1, 1999."
Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1981, No. 249 (Adj. Sess.), § 7; 1983, No. 195 (Adj. Sess.), § 5(b); 1997, No. 156 (Adj. Sess.), § 47, eff. April 29, 1998.
Source. 1955, No. 213 , § 4.
Revision note. At the beginning of the second sentence, substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "finance director" changed to "commissioner of finance" to conform reference to new title and reorganization of state government. See § 2201 et seq. of Title 3.
Amendments--1997 (Adj. Sess.). Replaced the former paragraph with new subsecs. (a) through (c).
Amendments--1983 (Adj. Sess.) Inserted "and information support" following "commissioner of finance" in the second sentence.
Amendments--1981 (Adj. Sess.) Substituted "$2,000.00" for "$1,000.00" in the first sentence.
Former § 934. Former § 934, relating to proof of claims, was derived from 1955, No. 213 , § 7; V.S. 1947, § 563; P.L. § 508; G.L. § 582; P.S. § 416; V.S. § 307; R.L. § 220; G.S. 8, §§ 52, 53; 1846, No. 25 , § 19; R.S. 8, § 34; 1825, No. 20 .
The amount paid under this subchapter shall be charged to the State agency responsible for the basis of the claim; otherwise, it shall be paid from the contingent fund.
Source. 1955, No. 213 , § 5.
This subchapter shall apply to all bonds hereafter authorized by the Legislature, provided that provisions in authorizing acts inconsistent herewith shall control except as provided in section 957 of this title.
Added 1959, No. 24 , § 1, eff. March 10, 1959.
Added 2011, No. 63 , § F.101, eff. June 2, 2011.
The bonds may be issued at one time, or in series from time to time, in any form permitted by law. Except for zero coupon bonds or capital appreciation bonds designated as such by the State Treasurer, with the approval of the Governor, each series shall be payable in substantially equal or diminishing amounts annually, the first of such annual payments to be made not later than five years after the date of such bonds and the last of the payments to be made not later than 20 years after the date. All bonds shall mature not later than 20 years after the date of such bonds. The principal, interest, investment returns and maturity value of such bonds shall be payable in lawful money of the United States or of the country in which the bonds were sold and for such payments the full faith and credit of the State are hereby pledged. Such bonds shall be signed by the State Treasurer or his or her deputy and countersigned by the manual or facsimile signature of the Secretary of State or his or her deputy, and shall bear the Seal of the State or a facsimile thereof and the interest coupons thereon shall bear the facsimile signature of the State Treasurer. Such bonds shall be registered as provided by this subchapter. The date of issuance, place of payment, rate of interest (which may be fixed or variable), or the manner of determining such rate of interest, original stated value, investment returns or manner of determining the same, maturity value, time of maturity, provisions with respect to redemption prior to maturity, at par or at a premium, sinking fund and reserve requirements, and other particulars as to the form of such bonds, within the limitations mentioned herein, shall be determined by the State Treasurer with the approval of the Governor as he or she may deem for the best interests of the State. Such bonds shall contain on the face thereof the statement that they are issued for the purposes mentioned in, under the authority of, and in conformity with the authorizing act, and that the form and other particulars and details thereof have been duly determined by the State Treasurer, with the approval of the Governor; and such statement shall be conclusive evidence of the liability of the State to any bona fide holder thereof, and the bonds so issued shall be the lawful obligations of the State.
Added 1959, No. 24 , § 2, eff. March 10, 1959; amended 1979, No. 205 (Adj. Sess.), § 156, eff. May 9, 1980; 1985, No. 125 (Adj. Sess.), § 1, eff. April 18, 1986; 1989, No. 276 (Adj. Sess.), § 22, June 20, 1990; 1993, No. 19 , § 2, eff. May 11, 1993.
Revision note. At the end of the fifth sentence, substituted "this subchapter" for "subchapter 3 of chapter 13" to conform reference to V.S.A. style.
Amendments--1993 Inserted "(which may be fixed or variable)" following "place of payment, rate of interest" and substituted "such rate of interest" for "the same" preceding "original" in the seventh sentence.
Amendments--1989 (Adj. Sess.) Added "except for zero coupon bonds or capital appreciation bonds designated as such by the state treasurer, with the approval of the governor, each" preceding "series" in the second sentence, added the third sentence, deleted "and" preceding "interest" and added "investment returns and maturity" thereafter in the fourth sentence, inserted "original stated value, investment returns or manner of determining the same, maturity value" preceding "time" and "sinking fund and reserve requirements" following "premium" in the seventh sentence, and made other minor changes in style.
Amendments--1985 (Adj. Sess.) Rewrote the first sentence, inserted "or of the country in which the bonds were sold" following "United States" in the third sentence, substituted "as provided by subchapter 3 of chapter 13" for "in the office of the secretary of state" following "registered" at the end of the fifth sentence, and inserted "or the manner of determining the same" following "rate of interest" in the sixth sentence and "bona fide" preceding "holder" in the seventh sentence.
Amendments--1979 (Adj. Sess.) In the sentence which begins "The date of issuance . . ." inserted the words "provisions with respect to redemption prior to maturity, at par or at a premium" preceding "sinking fund and reserve requirements".
The State Treasurer with the approval of the Governor is hereby authorized to sell such bonds at such prices, in such amount, at such times and in such manner, with or without advertising the same, as he or she shall determine to be for the best interests of the state, at public or private sale. The State Treasurer shall keep an accurate record of each and every bond when issued, the number and denomination of each bond when issued, when and where payable, to whom sold, and the rate of interest or the investment return thereon and shall keep an accurate record of all payments of interest, principal, investment return, and maturity value. Interest and the investment return on such bonds shall be exempt from taxation in this State.
Added 1959, No. 24 , § 3, eff. March 10, 1959; amended 1989, No. 276 (Adj. Sess.), § 23, eff. June 20, 1990.
Amendments--1989 (Adj. Sess.) Inserted "or she" preceding "shall determine" in the first sentence, inserted "or the investment return" preceding "thereon", deleted "and" preceding "principal" and added "investment return and maturity value" thereafter in the second sentence, and inserted "interest and the investment return on" preceding "such" in the third sentence.
Added 1959, No. 24 , § 4, eff. March 10, 1959; amended 1961, No. 157 , eff. June 14, 1961; 1989, No. 276 (Adj. Sess.), § 24, eff. June 20, 1990; 1995, No. 185 (Adj. Sess.), § 41a, eff. May 22, 1996; 1999, No. 29 , § 22, eff. May 19, 1999; 2001, No. 61 , § 32, eff. June 16, 2001; 2001, No. 149 (Adj. Sess.), § 19, eff. June 21, 2002; 2009, No. 33 , § 63; 2011, No. 63 , § F.102, eff. June 2, 2011; 2011, No. 104 (Adj. Sess.), § 34, eff. May 7, 2012.
Revision note. Reference to "highway" fund changed to "transportation" fund in last sentence pursuant to 1981, No. 87 , § 4.
Amendments--2011 (Adj. Sess.) Subsec. (a): Substituted "inclusive of any" for "except" preceding "premiums" in the first sentence, and deleted the former third sentence.
Amendments--2011. Subsec. (a): Substituted "fulfill" for "pay" preceding "the maturing", "fulfillment" for "payment" preceding "thereof", "fulfilled" for "paid" preceding "from"; deleted "general fund or from the transportation or other" preceding "applicable" and substituted "debt service" for "special" preceding "fund" in the sentence.
Amendments--2009. Subsec. (c): Deleted the second sentence.
Amendments--2001 (Adj. Sess.) Subsec. (b): Added the second and third sentences.
Amendments--2001. Subsec. (b): Added second sentence.
Amendments--1999. Added present subsec. (b) and redesignated former subsec. (b) as subsec. (c).
Amendments--1995 (Adj. Sess.) Designating the existing text of the section as subsec. (a) and added subsec. (b).
Amendments--1989 (Adj. Sess.) Inserted "and amounts for reserves" following "title" in the first sentence, deleted "and" preceding "principal of", added "investment return on and maturity value of" thereafter and inserted "or accrue" following "fall due" in the second sentence, added the fourth sentence, and inserted "investment return and maturity value of, and sinking fund installments on" following "interest of" and following "interest on" in the fifth sentence.
Amendments--1961 Included as purposes of bonds the expenses of preparing, issuing, and marketing the bonds and any notes issued under § 955 of this title; provided for application of premiums to the first principal and interest to come due; and omitted "and the amounts necessary to pay such matured principal and interest are hereby appropriated" from end of section.
Applicability--2001 amendment. 2001, No. 61 , § 90(b), provides that the amendment by § 32 of this act applies retroactively to July 1, 2000.
Pending the issue of said bonds, the State Treasurer with the approval of the Governor may use any available cash in the Treasury for the purposes for which the bonds were authorized, and restore the same from the proceeds of said bonds. Also, the State Treasurer with the approval of the Governor may borrow upon notes of the State sums of money in anticipation of the proceeds of the bonds. Such notes shall be issued on such terms and at such times as they may determine. Each such note shall mature not more than two years from its date, provided that notes issued for a shorter period may be refunded from time to time by the issue of other such notes maturing within the required period of two years. The authority hereby granted is in addition to and not in limitation of any other authority.
Added 1959, No. 24 , § 5, eff. March 10, 1959; amended 1993, No. 19 , § 3, eff. May 11, 1993.
Amendments--1993 Substituted "two years" for "one year" preceding "from its date" and added "of two years" following "required period" in the fourth sentence.
Cross references. Borrowing on notes in anticipation of highway bonds or federal aid funds, see 19 V.S.A. § 30.
Money may be borrowed by the state treasurer by the issuance of bond anticipation notes approved by the governor, provided that the funds are used for the same purposes for which the bonds were authorized. 1962-64 Op. Atty. Gen. 393.
Unless otherwise specifically provided as to any particular appropriation to be raised by the issue of bonds, provisions of law relating to the lapse of unexpended appropriations shall not apply.
Added 1959, No. 24 , § 6, eff. March 10, 1959.
The bonds authorized by one or more acts of the Legislature may in the discretion of the officers issuing the same be combined upon their issue into one or more consolidated issues. The particular bonds of such consolidated issue issued under each authority may but need not be designated by number or otherwise. The bonds of such consolidated issues may be designated by such titles as may be deemed appropriate by such officers (which shall be in substitution for any titles prescribed by the authorizing acts) and shall contain on the face thereof the statement that they are issued for the purposes mentioned in, under the authority of, and in conformity with the authorizing acts (instead of the statement prescribed above or in the authorizing act) and such statement shall be conclusive evidence of the liability of the State to any bona fide holder thereof, and the bonds so issued shall be the lawful obligations of the State.
Added 1959, No. 24 , § 7, eff. March 10, 1959.
Prior law. 1955, No. 258 , former § 902 of this title, was repealed by 1959, No. 24 , § 9, eff. March 10, 1959.
Any bonds or notes issued pursuant to this subchapter, if properly executed by the officers of the State in office on the date of the signing or on the date of imprinting of the facsimile signature, as the case may be, shall be valid and binding according to their terms notwithstanding that before the delivery thereof and payment therefor any or all such officers shall have for any reason ceased to hold office.
Added 1959, No. 24 , § 8, eff. March 10, 1959.
Former § 959. Former § 959, relating to limitations on the issuance of bonds, was derived from 1975, No. 21 .
Issuance of bonds authorized by the General Assembly for a given fiscal year may, in the discretion of the State Treasurer with the approval of the Governor, be issued in the months of May or June preceding that fiscal year, or at any time thereafter and until such authorization is rescinded by the General Assembly prior to the issuance of such bonds.
Added 1981, No. 233 (Adj. Sess.), § 14(c); amended 1999, No. 148 (Adj. Sess.), § 87, eff. May 24, 2000.
Amendments--1999 (Adj. Sess.). Substituted "by the generally assembly for" for "in" following "bonds authorized" and "or at any time thereafter and until such authorization is rescinded by the general assembly prior to the issuance of such bonds" for "and for the purpose of section 959 of this title any such bonds authorized thereunder and issued in the preceding May or June shall be deemed to have been issued in the year when authorized".
Added 1985, No. 125 (Adj. Sess.), § 2, eff. April 18, 1986; amended 1989, No. 276 (Adj. Sess.), §§ 25, 28, eff. June 20, 1990; 1995, No. 185 (Adj. Sess.), § 65, eff. May 22, 1996.
Revision note. In subsec. (d), substituted "this chapter" for "chapter 13 of Title 32" following "provisions of" to conform reference to V.S.A. style.
Amendments--1995 (Adj. Sess.) Subsec. (a): Added the second and third sentences.
Amendments--1989 (Adj. Sess.) Subsec. (c): Inserted "or investment return or maturity value of" following "interest on" in the second sentence.
Subsec. (e): Repealed.
Any entity receiving an appropriation financed with proceeds of tax-exempt bonds of the State shall notify and receive approval from the State Treasurer and the Secretary of Administration at least 90 days prior to finalizing an agreement with a nonpublic or for-profit entity to rent, lease, sell, or otherwise dispose of property financed with those proceeds and also shall pay any cost related to compliance with the Internal Revenue Code of 1986, as amended, resulting from disposal of the property. This notification requirement shall not apply if the proceeds were included in the five percent allowance for private use prior to the issuance of bonds, or if the proceeds were provided, or the property was disposed of, as a grant or otherwise with no payment or repayment made or required to be made to the State or to the entity.
Added 2011, No. 104 (Adj. Sess.), § 35, eff. May 7, 2012.
Reference in text. The Internal Revenue Code, referred to in this section, is codified as Title 26 of the United States Code.
Former subchapter 4. 2009, No. 50 , § 28 enacted new subchapter 4, comprising sections 972-980. Former subchapter 4, relating to Bond Retirement Fund, was derived from 1961, No. 229 , and was repealed 1966, No. 32 , § 3.
Fiscal year 2010 bonding authority. 2009, No. 50 , § 30 provides: "Notwithstanding 32 V.S.A. § 980, the state treasurer is authorized to issue transportation infrastructure bonds for fiscal year 2010 in a total amount of no more than $10,000,000, provided that the agency requests and the joint transportation oversight committee approves of such issue."
Authority to issue transportation infrastructure bonds. 2011, No. 153 (Adj. Sess.), § 19 provides: "Pursuant to 32 V.S.A. § 972, the state treasurer is authorized to issue transportation infrastructure bonds up to a total amount of $11,500,000.00 for the purpose of funding:
"(1) the spending authorized in Sec. 20 of this act;
"(2) a debt service reserve to support the successful issuance of transportation infrastructure bonds; and
"(3) the cost of preparing, issuing, and marketing the bonds as authorized under 32 V.S.A. § 975."
Authority to issue transportation infrastructure bonds. 2013, No. 12 , § 10 provides: "Pursuant to 32 V.S.A. § 972, the State Treasurer is authorized to issue transportation infrastructure bonds up to a total amount of $11,700,000.00 for the purpose of funding:
"(1) the spending authorized in Sec. 11 of this act;
Former § 971. Former § 971, relating to the bond retirement fund, was derived from 1961. No. 229.
Transfer of funds. 1966, No. 32 , eff. July 1, 1966, § 3 of which repealed this section, provided in § 1: "The Treasurer shall transfer all moneys in the State Bond Retirement Fund on June 30, 1966 to the respective funds which contributed to the State Bond Retirement Fund. These moneys shall be transferred in proportion to the amounts originally paid from the contributing funds and are appropriated for debt service in fiscal year 1967 on the bond issues they were intended to service. Appropriations from the General Fund and from the Highway Fund for debt service contained in sections 13 and 16, respectively, of No. 168 of the Acts of 1965 are reduced by the amounts so transferred."
Added 2009, No. 50 , § 28; amended 2011, No. 63 , § F.103, eff. June 2, 2011.
Added 2009, No. 50 , § 28; amended 2011, No. 63 , § F.104, eff. June 2, 2011.
Amendments--2011. Subsec. (d): Substituted "debt service obligations" for "principal, interest, investment returns, and maturity value" preceding ", transportation" and inserted "which require a cash payment" following "bonds".
Added 2009, No. 50 , § 28; amended 2011, No. 63 , § F.105, eff. June 2, 2011.
Amendments--2011. Subsec. (d): Substituted "debt service obligations" for "principal, interest, investment returns, and maturity value" following "payment of" in two places and deleted the subdiv. (1) and (2) designations", and deleted the text of former subdiv. (2).
Proceeds from the sale of bonds may be expended for the authorized purposes of the bonds; including the expenses of preparing, issuing, and marketing the bonds; any notes issued under section 976 of this title; and amounts for any reserves. However, no purchasers of the bonds shall be bound to see to the proper application of the proceeds thereof.
Added 2009, No. 50 , § 28; amended 2011, No. 63 , § F.106, eff. June 2, 2011.
Amendments--2011. Deleted subsec. (a) designation and subsecs. (b) and (c).
The Treasurer may fulfill debt service obligations of bonds issued under this subchapter as they fall due without further order or authority. All such fulfillments shall be accounted for as a payment or provision made from the Transportation Infrastructure Bonds Debt Service Fund.
Added 2011, No. 63 , § F.107, eff. June 2, 2011.
The General Assembly shall appropriate in the annual appropriations bill the amount necessary from the appropriate funds to pay the debt service obligations of transportation infrastructure bonds which are due in the fiscal year covered by the appropriations bill.
Added 2011, No. 63 , § F.108, eff. June 2, 2011.
Added 2009, No. 50 , § 28.
The State Treasurer with the approval of the Governor is hereby authorized to issue Transportation Infrastructure Bonds in order to refund all or any portion of outstanding transportation bonds at any time after the issuance of the bonds to be refunded pursuant to subsections 961(b), (c), and (d) of this title.
The General Assembly hereby pledges and covenants with holders of the bonds issued under this subchapter that the State will fulfill the terms of any agreement made with the holders of Transportation Infrastructure Bonds and will not in any way impair the rights or remedies of the holders of the bonds until the bonds, interest, and all costs associated with the bonds are fully paid.
In addition to the provisions of this subchapter, the following provisions of this title shall apply to Transportation Infrastructure Bonds:
Added 2009, No. 50 , § 28; amended 2011, No. 63 , § F.109, eff. June 2, 2011.
Amendments--2011. Subdiv. (1): Inserted "951a," following "sections".
Subdiv. (3): Substituted "subsection 974(d)" for "subdivision (974(e)(2)".
The State Treasurer is authorized to issue Transportation Infrastructure Bonds pursuant to section 972 of this title for the purpose of funding future appropriations only as approved by the General Assembly.
Notwithstanding any general or special law to the contrary, the State may issue bonds or notes in coupon form payable to the bearer, in registered form without coupons, or in book entry form. Bonds or notes other than those in book entry form shall be signed by the manual or facsimile signature of the State Treasurer or his or her deputy and countersigned by the manual or facsimile signature of the Secretary of State or his or her deputy, and the interest coupons thereon, if any, shall bear the facsimile signature of the State Treasurer. The Seal of the State shall be affixed or imprinted on the bonds or notes. The date of issuance, place of payment, rate of interest (which may be fixed or variable) or manner of determining such rate of interest, original stated value, investment returns or manner of determining the same, maturity value, time of maturity, provisions with respect to redemption prior to maturity, at par or at a premium, sinking fund and reserve requirements, and other particulars as to the form of such bonds within the limitations mentioned herein, shall be determined by the State Treasurer with the approval of the Governor as he or she may deem for the best interest of the State.
Added 1983, No. 15 , eff. March 29, 1983; amended 1989, No. 276 (Adj. Sess.), § 26, eff. June 20, 1990; 1993, No. 19 , § 4, eff. May 11, 1993.
Amendments--1993 Inserted "(which may be fixed or variable)" following "place of payment, rate of interest" and substituted "such rate of interest" for "the same" preceding "original" in the third sentence.
Amendments--1989 (Adj. Sess.) Inserted "or her" preceding "deputy" in two places in the second sentence, "or manner of determining the same, original stated value, investment returns or manner of determining the same, maturity value" preceding "time", "sinking fund and reserve requirements" following "premium" and "or she" preceding "may deem" in the fourth sentence.
The State Treasurer shall act as transfer agent or registrar for the exchange or transfer of registered bonds or notes or maintain the records so that bonds or notes in book entry form may be effected or contract with or otherwise designate a bank, trust company or other person to act as transfer agent or registrar for the bonds or notes or maintain the records so that bonds or notes in book entry form may be effected. Such bank, trust company, or other person, which may include the federal government or any of its agencies or instrumentalities, or any officer, agency, or instrumentality of the State, may be located or have its principal office inside or outside the State; provided, however, that any such transfer agent or registrar (other than the federal government or any of its agencies or instrumentalities) not domiciled in the State or having its principal business in the State, shall qualify and be authorized to do business in the State, or shall otherwise render itself amenable to personal service of process in the State and shall submit itself to personal jurisdiction in the courts of the State. Bonds or notes in book entry form shall be effected by means of entries on the records of the State Treasurer or his or her designee which shall reflect the description of the issue, the principal amount, maturity value, the interest rate, investment returns, the maturity date, the owner of the bonds or notes, and such other information as is deemed appropriate. The State Treasurer or other designated person may effect conversions between book entry bonds or notes and registered bonds or notes for owners of bonds or notes who request such a change. The State Treasurer or other designated transfer agent or registrar shall issue a confirmation of the transaction in the form of a written advice.
Added 1983, No. 15 , eff. March 29, 1983; amended 1989, No. 276 (Adj. Sess.), § 27, eff. June 20, 1990.
Amendments--1989 (Adj. Sess.) Inserted "or her" preceding "designee" "maturity value" following "amount" and "investment returns" following "rate" in the third sentence.
The books of registry held by the State Treasurer or other designated registrar shall be confidential and the information contained therein shall not be available to the public.
Added 1983, No. 15 , eff. March 29, 1983.
The State Treasurer or his or her designee shall have such additional powers as are necessary to effectuate the purposes of this subchapter.
This subchapter supersedes any existing general or special law of the State with respect to the matters contained herein as they apply to bonds or notes issued by the State but shall not diminish or restrict any powers heretofore granted by law.
Private Activity Bond Advisory Committee. 2015, No. 157 (Adj. Sess.), § F.4 provides: "Notwithstanding any provision of 32 V.S.A. § 994 to the contrary, the Private Activity Bond Advisory Committee shall not meet or perform its statutory duties except upon call of the Vermont State Treasurer in his or her discretion."
Added 1985, No. 25 , § 1; amended 1987, No. 36 , § 1, eff. Jan. 1, 1988; 1993, No. 89 , § 3(a), eff. June 15, 1993.
Reference in text. Section 141 of the Internal Revenue Code of 1986, referred to in subdiv. (1), is codified as 26 U.S.C. § 141.
Amendments--1993 Subdiv. (2): Substituted "Vermont economic development authority" for "Vermont industrial development authority" in the second sentence.
Amendments--1987 Subdiv. (1): Substituted "section 141" for "section 103(n)" preceding "of the Internal Revenue Code of" and "1986" for "1954" thereafter in the first sentence.
Subdiv. (2): Deleted "of Vermont" following "state" in two places and added "including municipal corporations" following "bonds" in the first sentence and inserted "the Vermont municipal bond bank" following "agency" in the second sentence.
Added 1985, No. 25 , § 1; amended 1987, No. 36 , § 2, eff. May 11, 1987; 2017, No. 74 , § 135.
Reference in text. Section 146 of the Internal Revenue Code of 1986, referred to throughout this section, is codified as 26 U.S.C. § 146.
Revision note. Reference to "chapter 3 of Title 32" in subsec. (b) was changed to "chapter 3 of this title" to conform to V.S.A. style.
Amendments--2017. Added the subdiv. designations and in subdiv. (b)(1) substituted "that" for "which" following "activity bonds" in the first sentence and "32" for "3" preceding "V.S.A." in the second sentence.
Amendments--1987 Subsec. (a): Substituted "146" for "103(n)" preceding "of the Internal Revenue Code of", "1986" for "1954" thereafter and "not included in gross income of recipients thereof for federal income tax purposes" for "exempt from federal income taxes" following "interest on which is" in the first sentence.
Subsec. (b): Substituted "146" for "103(n)" preceding "of the Internal Revenue Code of" and "1986" for "1954" thereafter in the last sentence.
Notwithstanding any provision to the contrary in Title 9, the Governor, in consultation with the State Treasurer, shall have exclusive authority to grant any public approval required under Section 147(f)(2) of the Internal Revenue Code of 1986, as amended, pertaining to the proposed issuance of qualified private activity bonds when the purpose of the bonds is to finance or refinance purposes to be located within the State and the bonds are proposed by any issuers of qualified private activity bonds organized under the laws of a jurisdiction other than the State of Vermont. Approval shall not be withheld unless the Governor, in consultation with the State Treasurer, determines in good faith that the issuance is not financially sound.
Added 2011, No. 104 (Adj. Sess.), § 36, eff. May 7, 2012.
Reference in text. Section 147(f)(2) of the Internal Revenue Code of 1986, referred to in this section, is codified as 26 U.S.C. § 147(f)(2).
Added 2011, No. 110 (Adj. Sess.), § 1, eff. May 8, 2012; amended 2013, No. 1 , § 98.
2011 (Adj. Sess.). This section was originally enacted as section 993 of this title and was redesignated to avoid conflict with section 993 of this title as previously enacted by 2011, No. 104 (Adj. Sess.), § 36.
Amendments--2013. Subdiv. (b)(5): Substituted "an" for "the emergency board's initial" preceding "allocation" and inserted "by the Emergency Board" following "allocation".
Transition of private activity bond advisory committee. 2011, No. 110 (Adj. Sess.), § 2 provides: "Notwithstanding any provision of law to the contrary, on the effective date of this act, the private activity bond advisory committee created in Executive Order 14-11 (No. 32-9) shall become for all lawful purposes the private activity bond committee authorized in Sec. 1 of this act; provided, however, that the term of the public representative first appointed by the governor pursuant to EO 14-11 shall end February 1, 2013, and the term of the public representative appointed second by the governor shall end February 1, 2014."
Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, no. 36, § 3, eff. May 11, 1987.
Revision note. In the first sentence of subsec. (a), inserted "make" preceding "covenants" for purposes of clarity.
Editor's note. The proposed amendments to the Internal Revenue Code to which reference is made in subsec. (a) were contained in Public Law 99-514, 100 Stat. 2085, commonly referred to as the Tax Reform Act of 1986. The disposition of provisions relating to taxation of interest on state and local bonds in the Internal Revenue Code of 1986 differs from that in the Internal Revenue Code of 1954. The general rule for tax exemptions for state and local bonds is set out in 26 U.S.C. § 103. Specific tax exemption requirements for state and local bonds are set out in 26 U.S.C. § 141 et seq.
For transitional rules, see Sections 1312-1318 of Public Law 99-514, 100 Stat. 2659-2711, noted under 26 U.S.C. § 103.
Amendments--1987. Subsec. (a): Rewrote the first sentence.
Subsec. (b): Substituted "not included in gross income of the recipients thereof for federal income tax purposes" for "exempt from federal income taxation" following "bonds is".
Subsec. (c): Inserted "appropriate and" following "authorized to" and substituted "not included in gross income of the recipients thereof for federal income tax purposes" for "exempt from federal income taxation" following "interest on their respective bond is".
The legislative branch of a municipality or county, however defined, may delegate to the Treasurer or chief fiscal officer of a municipal corporation the power to enter into any agreement, make any covenant or take any other action described in section 995 of this title. The State Treasurer may delegate to the treasurer or chief financial officer of any State instrumentality the power to enter into any agreement, make any covenant, or take any other action described in section 995 of this title.
Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, No. 36 , § 4, eff. May 11, 1987.
Amendments--1987 Substituted "however" for "as" preceding "defined", deleted "in 24 V.S.A. § 1751" thereafter, and added "of this title" following "section 995" in the first and second sentences.
To the extent that an issuer has entered into an agreement, covenanted, or acted to assure that interest on its obligations is not included in gross income of the recipients thereof for federal income tax purposes pursuant to this chapter, the State will not limit or alter the power to perform such agreement or covenant or take such action or in any way impair the rights and remedies of any such holders, until such bonds, together with the interest thereon, and all costs and expenses in connection with any action or proceeding by or on behalf of such holders, are fully paid and discharged. Issuers are hereby authorized to include this pledge and agreement of the State in any agreement with the holders of their respective obligations.
Added 1985, No. 125 (Adj. Sess.), § 4, eff. April 18, 1986; amended 1987, No. 36 , § 5, eff. May 11, 1987.
Amendments--1987 Rewrote the first sentence.
Challenge of federal tax regulations by issuer. 1987, No. 36 , § 9, provided: "Nothing contained in this act [which amended this section and sections 476, 991, 992, 995 and 996 of this title and added section 998 of this title] shall be construed as a waiver on the part of any issuer to challenge or contest the legality, efficacy or enforceability of any provision of the United States Internal Revenue Code of 1986, as amended, specifically and not by way of limitation, any provision of said Code, or any regulation thereunder, which purports to include as income to any taxpayer the interest paid on any debt obligation of an issuer."
In the event the State Treasurer issues bonds the interest on which is not to be included in gross income for federal income tax purposes, to the extent that such funds are made available to any municipal corporation, any instrumentality thereof or of the State, or to any other person, the State Treasurer may require the recipients of the funds to enter into agreements regulating the use and investments of funds made available to them, requiring them to account to the State for the investment of such funds, and requiring them to pay to the State earnings on such funds which the State is required to rebate to the federal government. Recipients are authorized to enter into such agreements with the State which shall be valid and enforceable against them.
Added 1987, No. 36 , § 6, eff. May 11, 1987.
The State Treasurer may remit to the U.S. Treasury Department or any other agency of the United States, funds earned on investments as necessary in order to maintain the noninclusion of interest on the General Fund obligations and the Transportation Fund obligations authorized by the General Assembly in the gross income of recipients thereof. Such remittances may be made from funds appropriated for debt service interest. If those appropriations become insufficient to meet interest and other related payments, subject to the approval of the Emergency Board, there is appropriated such amounts as may be necessary to eliminate the insufficiency in the State appropriations for interest.
Added 1995, No. 178 (Adj. Sess.), § 267.
When the General Assembly authorizes the issuance of new long-term general obligation bonds, it shall consider the maximum amount of such bonds recommended as prudent for the fiscal year concerned by the Capital Debt Affordability Advisory Committee created for this purpose by this subchapter. This requirement shall apply to the authorizations of all State tax supported general obligation bonds, which are secured by the State General and Transportation Funds.
Added 1989, No. 258 (Adj. Sess.), § 1.
Effect of section on agreements with holders of bonds or notes issued on or before July 1, 1990. 1989, No. 258 (Adj. Sess.), § 5, provided: "This act [which added this section and sections 309, 310, 701a and 1001 of this title] shall not be construed or interpreted to limit or alter the rights of the state or any instrumentality to fulfil the terms of any agreements made with the holders of any bonds, notes or other obligation of the state or such instrumentality issued and outstanding on or prior to the effective date of the act [July 1, 1990], or in any way to impair the rights and remedies of such holders."
Added 1989, No. 258 (Adj. Sess.), § 1; amended 2007, No. 121 (Adj. Sess.), § 28; 2007, No. 200 (Adj. Sess.), § 25, eff. June 9, 2008; 2009, No. 50 , § 31; 2013, No. 142 (Adj. Sess.), § 65; 2019, No. 42 , § 26a, eff. May 30, 2019.
2020 In subsec. (e), substituted "Legislative Counsel" for "Legislative Council" in accordance with 2019, No. 144 (Adj. Sess.), § 12(1).
- 2013. In subdiv. (c)(4), deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4.
2008. The text of this section is based on the harmonization of two amendments. During the 2007 Adj. Session, this section was amended twice, by Act Nos. 121 and 200, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 2007 Adj. Session, the text of Act Nos. 121 and 200 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019. Subdiv. (d)(1)(E): Added.
Amendments--2013 (Adj. Sess.). Subsec. (c): Added the second sentence.
Amendments--2009. Subdiv. (b)(3): Added.
Amendments--2007 (Adj. Sess.) Subdiv. (d)(1): Act No. 121 deleted former subdiv. (A)(ii) and redesignated former subdivs. (A)(iii) and (A)(iv) as present subdivs. (A)(ii) and (A)(iii), and added subdiv. (C).
Act No. 200 substituted "net state tax-supported" for "general obligation" throughout the section; rewrote subdiv. (c)(6), added (c)(7) and (c)(8), redesignated former (c)(7) and (c)(8) as (c)(9) and (c)(10); rewrote subdivs. (d)(1)(A)(iv) and (d)(1)(B); and added subdiv. (d)(1)(C) [now codified as (d)(1)(D)].
Capital debt affordability advisory committee; transitional provisions. 2007, No. 200 (Adj. Sess.), § 26 provides: "Notwithstanding 32 V.S.A. § 1001(d)(1)(B) and (C), of the first two appointments made under subdivision (B) following passage of this act, one shall be for a term of two years and one shall be for a term of six years, and the first appointment made under subdivision (C) shall be for a term of four years."
Added 2003, No. 122 (Adj. Sess.), § 294h; amended 2009, No. 50 , § 32, eff. June 1, 2009; 2013, No. 142 (Adj. Sess.), § 66; 2017, No. 84 , § 28, eff. June 16, 2017.
Amendments--2017. Subsec. (a): Added the subsection designation.
Subdiv. (a)(1): Deleted the period at the end; and added "; and".
Subdiv. (a)(2): Deleted second sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (2): Added the second sentence.
SUBCHAPTER 1. STATE OFFICERS
SUBCHAPTER 2. GENERAL ASSEMBLY
SUBCHAPTER 3. BOARDS OF REGISTRATION
SUBCHAPTER 4. JUDGES AND COURT APPOINTEES
SUBCHAPTER 5. COUNTY OFFICERS
SUBCHAPTER 6. CITY, TOWN, AND OTHER OFFICERS
SUBCHAPTER 7. EXPENSES
SUBCHAPTER 8. TERMINATION NOTICE
SUBCHAPTER 9. COMPENSATION AND BENEFITS ADJUSTMENTS
Cross references. Deferred compensation programs for public employees, see 3 V.S.A. chapter 22.
Insurance benefits for state employees, see 3 V.S.A. chapter 21.
Legislative findings. 2009, No.131 (Adj. Sess.), § 1 provides: "The General Assembly finds that:
"(1) The current Fannie Mae appraisal form contains a section for the appraiser to comment on off-site improvements \- including private streets \- and to indicate whether the improvements are publicly or privately maintained. If a property is located on a community-owned or privately owned and maintained street, Fannie Mae requires a legally enforceable agreement or covenant for maintenance of the street.
"(2) On January 31, 2008, Fannie Mae issued Announcement 08-01, which specifies that Fannie Mae will permit the delivery of mortgage loans for properties for which there is no such maintenance agreement or covenant, provided that the property is located in a state that has statutory provisions defining the responsibilities of property owners for the maintenance and repair of private streets.
"(3) Since the mortgage crisis, Fannie Mae has become stricter in its underwriting standards and in enforcing the private street maintenance agreement requirement. Because the ability to sell mortgages to Fannie Mae on the secondary market is critical to most mortgage lenders, this has delayed mortgage closings and created uncertainty for Vermont homeowners throughout the state."
Restoration of salary. 2011, No. 130 (Adj. Sess.), § 1 provides: "(a) The amount equal to the three-percent reduction in salaries taken on July 1, 2010 by exempt employees in the Executive Branch who earned less than $60,000.00 annually may be restored to those salaries in fiscal year 2013.
"(b) The amount equal to the five-percent reduction in salaries taken on January 1, 2009 by exempt employees in the Executive Branch who earned $60,000.00 or more annually may be restored to those salaries in fiscal year 2013.
"If the Secretary of Administration determines that the salary of an exempt employee in the Executive Branch who earns less than $60,000.00 annually and was hired or promoted after July 1, 2010 reflects a three-percent reduction in pay, the secretary may restore the amount equal to the three-percent reduction to that salary in fiscal year 2013.
"If the Secretary of Administration determines that the salary of an exempt employee in the Executive Branch who earns $60,000.00 or more annually and was hired or promoted after January 1, 2009 reflects a five-percent reduction in pay, the secretary may restore the amount equal to the five-percent reduction to that salary in fiscal year 2013."
Cost-of-living adjustments. 2011, No. 130 (Adj. Sess.), § 2 provides: "(a) Exempt employees in the Executive Branch earning less than $60,000.00 annually may receive a cost-of-living adjustment in fiscal year 2013 of two percent.
"(b) Exempt employees in the executive branch earning $60,000.00 or more annually may or may not receive a cost-of-living adjustment in fiscal year 2013.
"(c) Exempt employees in the executive branch may receive a cost-of-living adjustment in fiscal year 2014."
Rate of adjustment. 2011, No. 130 (Sess.), § 3 provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under 32 V.S.A. §§ 1003(b) and 1020(b), the 'total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 2.85 percent in fiscal year 2013 and 3.7 percent in fiscal year 2014."
Exempt employees; pay increases in Fiscal Years 2015 and 2016. 2013, No. 160 (Adj. Sess.), § 1 provides: "Exempt employees in the Executive Branch may receive a cost-of-living increase in fiscal years 2015 and 2016 not to exceed 3.3 percent."
Exempt employees; pay increases in Fiscal Years 2017 and 2018. 2015, No. 172 (Adj. Sess.), § Fl provides: "Exempt employees in the Executive Branch may receive cost-of-living increases not to exceed 3.7 percent in fiscal year 2017 and not to exceed 3.95 percent in fiscal year 2018."
Exempt employees; pay increases in Fiscal Years 2019 and 2020. 2017, No. 191 (Adj. Sess.), § 1 provides: "(a) Exempt employees in the Executive Branch may receive salary increases not to exceed:
"(1) In Fiscal Year 2019: (A) 1.9 percent beginning on July 8, 2018; and (B) 1.35 percent beginning on January 6, 2019.
"(2) In Fiscal Year 2020: (A) 1.9 percent beginning on July 7, 2019; and (B) 1.35 percent beginning on January 5, 2020.
"(b) The permitted increases set forth in subsection (a) of this section are consistent with the collective bargaining agreement between the State and the Vermont State Employees' Association for classified employees in the Executive Branch, which provides for a 1.9 percent step increase in July 2018 and 2019 and a 1.35 percent across-the-board increase in January 2019 and 2020, resulting in an overall budgetary impact of 2.575 percent in Fiscal Year 2019 and of 3.25 percent in Fiscal Year 2020."
Former § 1001. Former § 1001 relating to fixed salaries was derived from 1969, No. 96 ; 1961, No. 285 , § 1; 1957, No. 298 , § 3; 1955, No. 165 , § 1; 1953, No. 253 , § 1; 1951, No. 226 , § 1; 1951, No. 227 , § 1; 1949, No. 255 , § 1; V.S. 1947, § 10,421; 1947, No. 176 , § 1; 1945, No. 184 , § 1.
Present § 1001. The current § 1001 is presently contained in chapter 13 of this title.
Added 1963, No. 121 ; amended 1987, No. 121 , § 1; 2011, No. 3 , § 91, eff. Feb. 17, 2011; 2015, No. 58 , § B.1109.
Amendments--2015. Subsec. (b): Inserted "be entitled to" following "The Governor-Elect shall" in the first sentence.
Amendments--2011. Subsec. (a): Substituted "17 V.S.A. § 2592" for "section 1222 of Title 17".
Amendments--1987 Subsec. (b): Substituted "70 percent of the regular weekly salary of the governor" for "$ 2,000.00" preceding "for the period" in the first sentence and inserted "or she" preceding "was elected" in the second sentence.
Added 1965, No. 125 , § 1, eff. July 2, 1965; amended 1966, No. 53 (Sp. Sess.), § 1, eff. Jan. 5, 1966; 1967, No. 126 , § 1, No. 200 , § 1, eff. July 1, 1967, § 9, eff. Jan. 1, 1967; 1969, No. 294 (Adj. Sess.), Pt. IV, § 9, eff. at beginning of respective elective terms in 1971, Pt. V, § 10, eff. April 15, 1970; 1971, No. 191 (Adj. Sess.), §§ 14, 16; 1971, No. 242 (Adj. Sess.), § 2; 1973, No. 117 , §§ 1, 2; 1973, No. 159 (Adj. Sess.), § 2, eff. March 15, 1974; 1973, No. 266 (Adj. Sess.), §§ 18, 19, eff. July 1, 1974; 1975, No. 1 (Sp. Sess.), § 27, eff. Oct. 22, 1975; 1975, No. 1 96 (Adj. Sess.), § 3; 1975, No. 206 (Adj. Sess.), § 1a; 1977, No. 105 , § 19, eff. July 1, 1977; 1977, No. 109 , § 15, eff. July 3, 1977; 1977, No. 204 (Adj. Sess.), § 2; 1977, No. 222 (Adj. Sess.), § 6, eff. July 2, 1978, and Jan. 4, 1979; 1977, No. 232 (Adj. Sess.), § 4; 1979, No. 59 , § 2, eff. July 1, 1979; 1979, No. 141 (Adj. Sess.), § 10; 1981, No. 91 , § 7, eff. July 5, 1981; § 13, eff. upon taking the oath of office in Jan. 1983; § 14, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), §§ 8, 8a-8c; 1983, No. 88 , § 2, eff. July 3, 1983; 1983, No. 95 , § 308; 1983, No. 130 (Adj. Sess.), § 4; 1983, No. 158 (Adj. Sess.), eff. April 13, 1984; 1983, No. 170 (Adj. Sess.), § 14(b), eff. April 19, 1984; 1983, No. 195 (Adj. Sess.), § 5(a); 1983, No. 243 (Adj. Sess.), §§ 2, 3, 5, 20; 1985, No. 93 , §§ 1, 2; 1985, No. 225 (Adj. Sess.), §§ 2, 3, 4, 21; 1987, No. 76 , § 18; 1987, No. 121 , §§ 2, 3; 1987, No. 183 (Adj. Sess.), §§ 3, 4, 7; 1989, No. 67 , §§ 1, 1a, 3; 1989, No. 187 (Adj. Sess.), § 5; 1989, No. 219 (Adj. Sess.), § 9(a); 1989, No. 225 (Adj. Sess.), § 25(a); 1989, No. 250 (Adj. Sess.), § 3; 1989, No. 256 (Adj. Sess.), § 10(a), eff. Jan. 1, 1991; 1989, No. 277 (Adj. Sess.), §§ 2, 3, 5, eff. July 8, 1990; 1991, No. 189 (Adj. Sess.), §§ 2, 5, eff. May 19, 1992; 1993, No. 227 (Adj. Sess.), §§ 1-3; 1995, No. 148 (Adj. Sess.), §§ 16, 17, eff. May 6, 1996; 1995, No. 174 (Adj. Sess.), § 3; 1995, No. 177 (Adj. Sess.), § 1; 1995, No. 180 (Adj. Sess.), § 38; 1995, No. 190 (Adj. Sess.), §§ 1, 11; 1997, No. 28 , § 1, eff. May 15, 1997; 1997, No. 121 (Adj. Sess.), § 30; 1999, No. 40 , § 1, eff. July 4, 1999; 1999, No. 147 (Adj. Sess.), § 4; 2001, No. 66 , § 1; 2003, No. 66 , § 315; 2003, No. 115 (Adj. Sess.), §§ 116, 117, eff. Jan. 31, 2005; 2003, No. 156 (Adj. Sess.), §§ 1-3, eff. July 11, 2004; 2005, No. 66 , § 1; 2007, No. 47 , § 1; 2007, No. 65 , § 116; 2007, No. 206 (Adj. Sess.), § 1; 2011, No. 130 (Adj. Sess.), §§ 4, 5; 2013, No. 50 , § E.802.1; 2013, No. 56 , § 14, retroactively eff. Jan. 2, 2013; 2013, No. 160 (Adj. Sess.), §§ 3, 4; 2015, No. 58 , § B.1110, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § F3; 2015, No. 172 (Adj. Sess.), § F4; 2017, No. 191 (Adj. Sess.), §§ 3, 5; 2017, No. 191 (Adj. Sess.), §§ 4, 8, eff. July 1, 2019; 2019, No. 73 , § 42.
Annual Salary Annual Salary as of as of July 7, 2019 January 5, 2020 Governor $181,661 $184,113 Lieutenant Governor 77,112 78,153 Secretary of State 115,190 116,745 State Treasurer 115,190 116,745 Auditor of Accounts 115,190 116,745 Attorney General 137,898 139,760
Base Salary Base Salary as of as of July 7, 2019 January 5, 2020 (A) Administration $109,849 $111,332 (B) Agriculture, Food and Markets 109,849 111,332 (C) Financial Regulation 102,693 104,079 (D) Buildings and General Services 102,693 104,079 (E) Children and Families 102,693 104,079 (F) Commerce and Com- munity Development 109,849 111,332 (G) Corrections 102,693 104,079 (H) Defender General 102,693 104,079 (I) Disabilities, Aging, and Independent Living 102,693 104,079 (J) Economic Development 93,155 94,413 (K) Education 109,849 111,332 (L) Environmental Conservation 102,693 104,079 (M) Finance and Management 102,693 104,079 (N) Fish and Wildlife 93,155 94,413 (O) Forests, Parks and Recreation 93,155 94,413 (P) Health 102,693 104,079 (Q) Housing and Community Development 93,155 94,413 (R) Human Resources 102,693 104,079 (S) Human Services 109,849 111,332 (T) Digital Services 109,849 111,332 (U) Labor 102,693 104,079 (V) Libraries 93,155 94,413 (W) Liquor and Lottery 93,155 94,413 (X) [Repealed.] (Y) Mental Health 102,693 104,079 (Z) Military 102,693 104,079 (AA) Motor Vehicles 93,155 94,413 (BB) Natural Resources 109,849 111,332 (CC) Natural Resources Board Chair 93,155 94,413 (DD) Public Safety 102,693 104,079 (EE) Public Service 102,693 104,079 (FF) Taxes 102,693 104,079 (GG) Tourism and Marketing 93,155 94,413 (HH) Transportation 109,849 111,332 (II) Vermont Health Access 102,693 104,079 (JJ) Veterans' Home 102,693 104,079
Annual Salary as of July 7, 2019
Revision note. Subdiv. (b)(2)(F) as added by Act No. 250 was redesignated as subdiv. (b)(2)(E) for purposes of conformity with V.S.A. style.
Act No. 204 added subdiv. (b)(2)(F) which was renumbered as (E) to conform subdivision with relettering of subsec. (b)(2) by No. 222.
Subdiv. (b)(2)(E) was enacted as subdiv. (D) by Act No. 109, § 15, but was renumbered as (E) to avoid conflict with subdiv. (D) which was added by Act No. 105, § 19.
Subdiv. (b)(1)(J): Reference to "Employment security" was changed to "Employment and training" pursuant to 1981, No. 66 , § 5, eff. May 1, 1981.
Subdiv. (b)(1)(N): Reference to "Forests and parks" was changed to "Forests, parks, and recreation" to conform with new title of department. See § 2872 of Title 3.
Subdiv. (b)(1)(DD): Words "and environmental engineering" were added to conform with new title of department [and subsequently amended to read Environmental conservation, see 1987 amendment note below].
Substituted "Prevention, assistance, transition, and health access" for "Social welfare" in subdiv. (b)(1)(Y) in light of amendment by 1999 (Adj. Sess.), No. 147, § 4.
Editor's note. 1997, No. 61 , § 271(a) provided for the repeal of subdiv. (b)(2)(A) relating to salary of the rate setting director. However, the provisions relating to the salary of the rate setting director were previously deleted by the amendment to this section by 1997, No. 28 , § 1, eff. May 15, 1997.
Amendments--2019. Subdiv. (b)(1)(W): Substituted "and Lottery" for "Control".
Subdiv. (b)(1)(X): Repealed.
Amendments--2017 (Adj. Sess.). Subsec. (a): Amended generally.
Subsec. (b)(1): Amended generally.
Subsec. (b)(2): Substituted "July 7, 2019 of $78,975.00 and as of January 5, 2020 of $80,041.00" for "July 8, 2018, of $76,470.00 and as of January 6, 2019, of $77,502.00".
Amendments--2015 (Adj. Sess.). Changed salary amounts and dates throughout the section.
Amendments--2015. Subsec. (c): Deleted "annual salaries of the" preceding "officers" and inserted "entitled to annual salaries" preceding "as follows".
Amendments--2013 (Adj. Sess.). Rewrote the tables in subsec. (a) and subdiv. (b)(1), and substituted "July 13, 2014, of $67,392.00 and as of July 12, 2015, of $69,616.00" for "July 8, 2007 of $65,239.00" at the end of subdiv. (b)(2).
Subsec. (c): Rewrote the table.
Amendments--2013 Act No. 50 substituted "Economic Development" for "Economic housing, and community development" in subdiv. (1)(J) and substituted "Housing and Community Development 76,953" for "Repealed" in subdiv. (1)(Q).
Act No. 56 substituted "90,745" for "84,834" in subdiv. (1)(K).
Amendments--2011 (Adj. Sess.) Subdiv. (b)(1): Adjustments made to salary figures throughout by Act No. 130.
Subsec. (c): Adjustments made to salary figures throughout and new column added for salaries as of July 14, 2013 by Act No. 130.
Subdiv. (c)(5): Repealed by Act No. 130.
Amendments--2007 (Adj. Sess.). Subdiv. (b)(1): Amended generally.
Amendments--2007. Act No. 47 revised the tables throughout the section to provide salary increases as of July 8, 2007.
Subsec. (e): Added by Act No. 65.
Amendments--2003 (Adj. Sess.). Act No. 115 substituted "natural resources board" for "environmental board" in subdivs. (b)(1)(M) and (b)(3).
Act No. 156 revised the tables throughout the section to provide salary increases as of July 11, 2004.
Amendments--2003. Revised the tables throughout the section to provide salary increases as of July 13, 2003.
Amendments--2001. Section amended generally.
Amendments--1999. Revised the tables throughout the section to provide salary increases as of July 4, 1999 and July 2, 2000 and thereafter.
Amendments--1997 (Adj. Sess.) Subsec. (c): Substituted "judicial bureau" for "traffic and municipal ordinance bureau" near the end of the salary table.
Amendments--1997 Amended subsecs. (a)-(c) generally.
Amendments--1995 (Adj. Sess.) Act No. 177 amended the subsecs. (a)-(c) generally.
Act No. 148 substituted "Libraries" for "State Library" in subdiv. (b)(1)(AA) and substituted "Buildings and general services" for "State buildings" in subdiv. (b)(1)(GG), and repealed subdiv. (b)(1)(HH).
Act No. 174 substituted "developmental and mental health services" for "mental health and mental retardation" in subdiv. (b)(1)(R).
Act No. 180 substituted "banking, insurance, securities, and health care administration" for "banking, insurance, and securities" in subdiv. (b)(1)(C).
Act No. 190 substituted "does not exceed the maximum salary unless otherwise authorized by this subsection" for "is thirty percent above the base salary; provided however, that the hiring maximum shall not apply to a state employee who is hired into an appointive position within this subsection" in the first sentence of subsec. (b) and "commerce and community development" for "development and community affairs" in subdiv. (b)(1)(G).
Amendments--1993 (Adj. Sess.) Subsec. (a): Increased salaries generally.
Subdiv. (b)(1): Increased salaries generally.
Subdiv. (b)(2): Increased salaries generally and added subdiv. (F).
Subdiv. (b)(5): Added.
Subsec. (c): Increased salaries generally and added subdiv. (6).
Amendments--1991 (Adj. Sess.) Amended subsecs. (b) and (c) generally.
Amendments--1989 (Adj. Sess.) Act No. 187 added "and mental retardation" following "health" in subdiv. (b)(1)(R).
Act No. 219 substituted "aging and disabilities" for "rehabilitation and aging" in subdiv. (b)(1)(II).
Act No. 225 (Adj. Sess.) substituted "banking, insurance, and securities" for "banking and insurance" in subdiv. (b)(1)(C).
Act No. 250 added subdiv. (b)(2)(F).
Act No. 256 added "food and markets" following "agriculture" in subdiv. (b)(1)(B).
Act No. 277 increased salaries generally in subsec. (b), deleted subdiv. (b)(2)(B) and redesignated former subdivs. (b)(2)(C) through (b)(2)(E) as subdivs. (b)(2)(B) through (b)(2)(D) and increased salaries generally in subsec. (c).
Amendments--1989 Subsec. (a): Rewrote subdivs. (1)-(6).
Subsec. (b): Substituted "officers" for "any officer" following "granted to" in the fourth sentence of the introductory paragraph, increased salaries generally in subdivs. (1)(A)-(HH), added subdiv. (1)(II), and increased salaries generally in subdivs. (2)(A)-(E).
Subsec. (c): Increased salaries generally.
Amendments--1987 (Adj. Sess.) Subsec. (a): Increased salaries generally.
Subdiv. (b)(4): Added.
Amendments--1987 Act No. 76 substituted "Natural resources" for "Environmental conservation" in subdiv. (b)(1)(K) and "Environmental conservation" for "Water resources and environmental engineering" in subdiv. (b)(1)(DD).
Act No. 121 rewrote subdivs. (b)(1) and (2) and increased the salaries provided for in subdivs. (c)(1)-(5).
Amendments--1985 (Adj. Sess.) Subsec. (a): Increased salaries generally.
Subsec. (b): Amended generally.
Amendments--1985 Subdiv. (b)(1)(V): Substituted "28,000.00" for "27,500.00".
Amendments--1983 (Adj. Sess.) Subsec. (a): Act No. 243 increased salaries generally.
Subsec. (b): Act No. 243 substituted "forty" for "thirty" preceding "percent" in the first sentence.
Subdiv. (b)(1): Act No. 158 substituted "Fish and wildlife" for "Fish and game" in subdiv. (M).
Act No. 195 substituted "Finance and information support" for "Finance" in subdiv. (L).
Act No. 243 increased salaries generally.
Subdiv. (b)(2): Act No. 130 added subdiv. (J).
Act No. 170 repealed subdiv. (D).
Act No. 243 increased salaries generally, deleted former subdiv. (D) and redesignated former subdivs. (E)-(I) as present subdivs. (D)-(H).
Subsec. (c): Act No. 243 increased salaries generally.
Subsec. (d): Act No. 243 deleted "provided, however, that the incumbent defender general may receive $32,500.00 until such time as the attorney general's compensation is increased effective January, 1983, and, prior to that date, may receive a salary increase as authorized in subsection (b)" following "section".
Amendments--1983 Act No. 88 made the following change:
Act No. 95 made the following change:
Amendments--1981 (Adj. Sess.) Subsec. (a): Salaries were increased.
Subsec. (b): Amended generally by deleting maximum salary column in the table, adding provisions relative to base salary, and increasing such salary base.
Subsec. (c): Increased salaries.
Subsec. (d): Added "and prior to that date, may receive a salary increase as authorized in subsection (b)" at the end of the subsection.
Amendments--1981 Subsec. (a): Increased salaries.
Amendments--1979 (Adj. Sess.) Subsec. (c): Increased salaries.
Amendments--1979 Subsec. (a): Salary of each officer increased.
Subsec. (b): Increased base salary; established maximum salary for positions; and provided for gubernatorial salary adjustments subject to maximum salary range and the adjustment available to classified employees under the collective bargaining agreement.
Amendments--1977 (Adj. Sess.) Subsec. (a): No. 222, § 6, increased salary of each officer.
Subdiv. (b)(1): Salaries were increased by No. 222 for the following department heads: Housing and community affairs, economic development, finance, personnel, veterans' home, taxes and defender general.
Subdiv. (b)(2): No. 222 increased salary for state buildings director in par. (C); deleted par. (D), property valuation and review; and renumbered former (E) as (D).
Subdiv. (b)(2)(E): Added by No. 204.
Subsec. (c): No. 222 increased salary for each officer.
Subdiv. (c)(6): No. 232 increased salary from "$29,000.00" to "$30,740.00".
Amendments--1977 Subdiv. (b)(2)(D): Added by Act No. 105.
No. 109, § 15, changed all base salaries and in subdivs. (c)(2), (4) and (6) the word "each" was substituted for the number.
Amendments--1975 (Adj. Sess.) Subsec. (b): Amended generally by Act No. 196.
Subdiv. (c)(4): Act No. 206, increased number of superior judges from "six" to "seven".
Amendments--1975 (Sp. Sess.) Subsec. (b): Amended governor's powers relative to granting salary adjustments.
Amendments--1973 (Adj. Sess.) Subsec. (a): Numbered undesignated paragraphs and increased salaries.
Subsec. (c): No. 159 increased number of superior judges from "five" to "six" and district judges from "nine" to "ten".
No. 266 numbered undesignated paragraphs and increased salaries.
Amendments--1973 Subsecs. (a), (c): Increased salaries.
Amendments--1971 (Adj. Sess.) Subsec. (b): No. 191 amended opening paragraph generally.
No. 242 increased salary in subdiv. (b)(1)(T).
No. 191 repealed subdiv. (b)(3).
Amendments--1969 (Adj. Sess.) Increased salaries generally.
Amendments--1967 Subsec. (a): Increased salaries generally with limitations on raises.
Subdiv. (b)(1): Amended section generally adding provisions relating to base salary and merit raises, and raised salaries with limitation on raises.
Subdiv. (b)(2): Present subsec. (b)(2) was formerly (b)(3), raised salaries with limitation on raises, omitted "Planning director".
Subdiv. (b)(3): Present subsec. (b)(3) was formerly (b)(2); omitted "fish and game", "adjutant general"; added "military" and "water resources"; raised salaries with limitations on raises.
Subsec. (c): No. 126, § 1 increased salaries.
Amendments--1966 Subsec. (a): Increased salary of lieutenant governor from $8,000 to $11,000.
Effective date of amendments--1989. Pursuant to 1989, No. 67 , § 24(b), eff. May 25, 1989, the provisions of section 1a of the act amending subsec. (a) of this section to provide for salaries of executive branch elective officers in 1990 shall take effect on Jan. 1, 1990.
Pursuant to 1989, No. 67 , § 24(c) , the provisions of section 1a of the act amending subsec. (a) of this section to provide for salaries of executive branch elective officers in 1991 shall take effect when such officers take their oaths of office in January 191 and the provisions of section 1a of the act amending subsec. (a) of this section to provide for salaries of executive branch elective officers in 1992 shall take effect on Jan. 1, 1992.
Pursuant to 1989, No. 67 , § 24a, eff. May 25, 1989, the provision of section 1 of the act adding subdiv. (b)(1)(II) of this section took effect on May 25, 1989; the remaining provisions of section 1 of the act amending subdivs (b) (1) and (2) became effective in July 1, 1989, pursuant to 1989, No. 67 , § 24(e), eff. May 25, 1989.
Pursuant to 1989, No. 67 , § 24(e), the amendment to subsec. (c) of this section by section 3 of the act took effect on July 1, 1989.
Effective date of amendments--1997 1997, No. 28 , § 17, eff. May 15, 1997, provided that the amendment to this section by section 1 of the act shall take effect on May 15, 1997; however, pursuant to 1997, No. 28 , § 17(1), eff. May 15, 1997, the amendments to subdivs. (c)(6) and (7) of this section shall take effect on July 6, 1997.
Effective date of amendments--2013. 2013, No. 50 , § F.100(b) provides: "Sec. E.802.1 [which amended this section] shall take effect upon passage [May 28, 2014] and shall apply as of the effective date [January 11, 2013] of Executive Order No. 01-13 [No. 3-56]."
Retroactive effective date. 2013, No. 56 , § 29(b) provides that Sec. 14 of this act (salary) [which amended subdiv. (1)(K)] shall apply retroactively beginning on January 2, 2013.
Annual salary increase for department and agency heads. 1995, No. 177 (Adj. Sess.), § 12, provided: "For purposes of determining annual salary adjustments, special salary increases and bonuses under 32 V.S.A. § 1003(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 3.8 percent in fiscal year 1997."
Compensation of governor and lieutenant governor for calendar year 1997. 1995, No. 178 (Adj. Sess.), § 276, as amended by 1997, No. 61 , § 261, provided: "Notwithstanding 32 V.S.A. § 1003(a), the governor shall be compensated for services in the 1997 calendar year, and the lieutenant governor shall be compensated for services in the 1997 fiscal year, at the same rate of compensation provided during the 1991 calendar year."
Compensation of governor for calendar year 1998. 1997, No. 61 , § 262, provided: "Notwithstanding 32 V.S.A. § 1003(a), the incumbent governor shall be compensated for services in the 1998 calendar year at the same rate of compensation provided during the 1991 calendar year plus an increase of not more than 5 percent."
Rate of adjustment for classified employees in Fiscal Years 1998 and 1999. 1997, No. 28 , § 16, eff. May 15, 1997, provided: "For purposes of determining annual salary adjustments, special salary increases and bonuses under 32 V.S.A. § 1003(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 4.05 percent in fiscal year 1998 and 4.8 percent in fiscal year 1999."
Compensation of governor for calendar year 1999. 1997, No. 147 , § 269, provided: "Notwithstanding 32 V.S.A. § 1003(a), the governor shall be compensated for services in the 1999 calendar year at the same rate of compensation received during the 1998 calendar year plus an increase of not more than five percent."
Rate of adjustment available to classified employees in Fiscal Years 2000 and 2001. 1999, No. 40 , § 11 provides: "For purposes of determining annual salary adjustments, special salary increases and bonuses under 32 V.S.A. § 1003(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 4.8 percent in fiscal year 2000 and 4.8 percent in fiscal year 2001."
Determining annual salary adjustments. 2001, No. 66 , § 10, provided, "For purposes of determining annual salary adjustments, special salary increases and bonuses under 32 V.S.A. § 1003(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be a pool equivalent to 1.98 percent plus $1,040.00 per person on July 1, 2001, plus an additional $520.00 per person on January 13, 2002 in fiscal year 2002, and 4.98 percent in fiscal year 2003."
Rate of adjustment for classified employees in fiscal years 2004 and 2005. 2003, No. 66 , § 324, provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under 32 V.S.A. § 1003(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 3.48 percent for fiscal year 2004 and 4.48 percent for fiscal year 2005."
Annual salary increase for department and agency heads. 2005, No. 66 , § 11, provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under subsections 1003(b) and 1020(b) of Title 32, 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 3.98 percent for fiscal year 2006 and 3.98 percent for fiscal year 2007."
Rate of adjustment. 2007, No. 47 , § 10, provided: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under subsections 1003(b) and 1020(b) of Title 32, 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 4.23 percent for fiscal year 2008."
2007, No. 206 (Adj. Sess.), § 2 provides: "(a) For purposes of determining annual salary adjustments, special salary increases, and bonuses under subsections 1003(b) and 1020(b) of Title 32, "the total rate of adjustment available to classified employees under the collective bargaining agreement" shall be deemed to be 3.5 percent for those earning up to and including $28.85/hour for fiscal year 2009, but in no case shall an adjustment result in an annual salary exceeding $60,000.00 for fiscal year 2009."
"(b) Managerial and confidential classified employees in the executive branch earning $28.85/hour or more shall receive no cost of living adjustment in fiscal year 2009. In no case shall a cost of living adjustment result in an annual salary exceeding $60,000.00 for fiscal year 2009. In fiscal year 2010, managerial and confidential classified employees in the executive branch shall return to the salary schedule they would be on as if these fiscal year 2009 limitations had not been imposed."
Rate of adjustment; Fiscal Years 2015 and 2016. 2013, No. 160 (Adj. Sess.), § 2 provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under 32 V.S.A. §§ 1003(b) and 1020(b), 'the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be deemed to be 3.3 percent in fiscal years 2015 and 2016."
Rate of adjustment; Fiscal Years 2017 and 2018. 2015, No. 172 (Adj. Sess.), § F2 provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under 32 V.S.A. §§ 1003(b) and 1020(b), "the total rate of djustment available to classified employees under the collective bargaining agreement' shall be 3.7 percent in fiscal year 2017 and 3.95 percent in fiscal year 2018."
Rate of adjustment; Fiscal Years 2019 and 2020. 2017, No. 191 (Adj. Sess.), § 2 provides: "For purposes of determining annual salary adjustments, special salary increases, and bonuses under 32 V.S.A. §§ 1003(b) and 1020(b), "the total rate of adjustment available to classified employees under the collective bargaining agreement' shall be the fiscal equivalent of compensation increases provided in the collective bargaining agreement, which is as follows:
"(1) In Fiscal Year 2019, 2.575 percent.
"(2) In Fiscal Year 2020, 3.25 percent."
The classification and compensation plan of April 15, 1967, takes effect in its entirety on Jan. 1, 1967. 1966-68 Op. Atty. Gen. 145.
For the proper method of computing the so-called retroactive pay to which a promoted classified employee is entitled under the classification and compensation plan of April 15, 1967, see, 1966-68 Op. Atty. Gen. 145.
Employees separated from service between Jan. 1, and April 15, 1967, are not entitled to receive retroactive pay adjustments reflecting the higher rates for the positions they occupied while they were in the state service. 1966-68 Op. Atty. Gen. 145.
Former § 1004. Former § 1004, which was formerly § 1002, relating to salary ranges was derived from 1961, No. 285 , § 2; 1957, No. 298 , § 4; 1955, No. 277 , § 1; 1953, No. 253 , § 2; 1951, No. 227 , § 2; 1949, No. 255 , § 2; 1949, No. 189 , § 11; V.S. 1947, § 10,422; 1947, No. 176 , § 2; 1947, No. 163 , § 4; 1947, No. 4 , § 2; 1945, No. 184 , § 2.
Prior law. V.S. 1947, §§ 10,429 and 10,430, derived from 1947, No. 187 , §§ 4 and 8, respectively, were repealed by 1951, No. 227 , § 2.
Former § 1005. Former § 1005, relating to governor's expenses on official business, was derived from V.S. 1947, § 10,423; 1947, No. 202 , § 9949; P.L. § 8892; 1929, No. 136 ; 1919, No.244; G.L. § 7338; 1917, No. 245 ; 1917, No. 254 , § 7109; 1915, No. 224 , § 1; 1908, No. 182 ; 1908, No. 193 , § 1; P.S. § 6140; 1898, No. 129 , § 1; V.S. § 5316; 1884, No. 161 ; R.L. § 4468; G.S. 126, § 1.
The Executive clerk shall be paid weekly compensation and expenses at the rates allowed to members of the General Assembly during a session of the General Assembly, such compensation and expenses to be paid from the appropriation for the Executive Office of the Governor; and the Executive messenger shall be paid the same compensation and reimbursement for expenses as pages of the General Assembly under 2 V.S.A. § 64 , such compensation and expenses to be paid out of the appropriation for legislative expenses.
Amended 1963, No. 115 , § 1, eff. April 3, 1963; 1966, No. 53 (Sp. Sess.), § 3, eff. Jan. 5, 1966; 1973, No. 117 , § 18, eff. retroactively from Jan. 1, 1973; 1979, No. 141 (Adj. Sess.), § 2; 1981, No. 91 , § 4, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 9, eff. July 4, 1982.
Source. 1955, No. 277 , § 7. 1953, No. 253 , § 3. 1951, No. 288 , § 8. V.S. 1947, § 10,424. 1947, No. 177 , § 1. 1945, No. 184 , § 3. P.L. § 8894. 1921, No. 15 , § 1. G.L. § 7388. 1915, No. 233 . P.S. § 6188. 1898, No. 130 , § 2. V.S. § 5344. 1886, No. 112 , § 3.
Amendments--1981 (Adj. Sess.) Substituted "weekly compensation" for "$229.00 a week" following "executive clerk shall be paid".
Amendments--1981 Salary of executive clerk increased from "$210.00" to "$229.00".
Amendments--1979 (Adj. Sess.) Increased executive clerk's compensation to "$210.00" from "$165.00" a week and provided that the executive messenger shall be paid the same compensation and reimbursement for expenses as pages of the general assembly under section 64 of Title 2.
Amendments--1973 Provided expenses for executive messenger.
Amendments--1966 Increased salary of executive clerk from $125 to $165 a week, substituted general reference to "expenses" for former mileage allowance and increased salary of executive messenger from $45 to $60 a week.
Amendments--1963 Compensation for the executive clerk was changed from "$2,500.00 for the biennial term" to "$125.00 a week plus eight cents per mile for travel each way each week between his residence and Montpelier" and the compensation for the executive messenger was changed from "$800.00 for the biennial session" to "$45.00 a week" during a session.
Amended 1961, No. 285 , § 3; 1969, No. 86 , § 2.
Source. Subsec. (a): 1955, No. 277 , § 8. 1953, No. 253 , § 4. 1951, No. 228 , § 1. V.S. 1947, § 10,425. 1947, No. 179 , § 4. 1947, No. 178 , § 1. 1945, No. 185 , § 3. 1937, No. 219 , § 1. P.L. § 8895. 1921, No. 233 , §§ 1, 2. G.L. § 7378. 1908, No. 190 . P.S. § 6179 V.S. § 5336. R.L. § 4481. 1866, No. 70 , §§ 1, 2.
Subsec. (b): V.S. 1947, § 10,426. 1947, No. 202 , § 9952. P.L. § 8896. 1933, No. 157 , § 8534. 1931, No. 11 , § 1. 1925, No. 27 , § 3. 1923, No. 30 , § 5. 1921, No. 12 , § 1. G.L. §§ 264, 280, 320, 321, 999, 1000. 1917, No. 254 , §§ 266, 282, 968. 1917, No. 13 , § 3. 1915, No. 1 , § 42. 1915, No. 7 , § 8. 1912, No. 51 , § 6. P.S. §§ 220, 255, 256, 711, 712. 1904, No. 29 , § 3. 1902, No. 20 , §§ 17, 38. V.S. §§ 170, 188, 189, 561. R.L. § 113. 1892, No. 6 , § 1. 1890, No. 3 , § 16. 1884, No. 156 , §§ 1, 2. 1880, No. 136 , § 3. G.S. 1, §§ 60, 63, 64. R.S. 1, §§ 57, 60, 61. 1824, pp. 4, 7, §§ 2, 9 and amended by 1961, No. 285 , § 3 and 1969, No. 86 , § 2.
Amendments--1969. Original section designated as subsec. (a).
Amendments--1961. Omitted provisions for salary, per diem, and mileage; the salary is now covered by § 1003 of this title.
Allocation of expenses. 2007, No. 192 (Adj. Sess.), § 5.904 repealed 1969, No. 86 , § 3, eff. Jan. 1, 1969 which had provided for payment of the lieutenant governor's expenses from appropriations for legislative expenses.
Former § 1008. Former § 1008, relating to the secretary of civil and military affairs, was derived from 1955, No. 165 , § 2.
Former § 1009. Former § 1009, which was formerly § 1007, relating to certain commissioners was derived from 1955, No. 277 , § 2.
"Per diem" means the amount of compensation to which a member of a statutory board or commission is entitled for:
attendance at a regular or special meeting of such board or commission or any committee thereof; or
performance of other duties directly related to the efficient conduct of necessary board business as assigned and approved by the chairperson, provided that payment for such duties shall be at the per diem rate prorated for actual time spent performing duties. Proration shall be calculated based on an eight-hour day. Under no circumstances shall the daily payment exceed the per diem amount.
Amended 1959, No. 329 (Adj. Sess.), §§ 19(b), 22, 42, 46(b), eff. March 1, 1961; 1963, No. 193 , § 16, eff. June 28, 1963; 1964, No. 22 (Sp. Sess.), § 1, retroactive to July 1, 1963; 1967, No. 115 ; 1967, No. 319 (Adj. Sess.), §§ 4, 5, eff. March 22, 1968; 1969, No. 226 (Adj. Sess.), § 3, eff. March 31, 1970; 1973, No. 101 , § 1; 1973, No. 154 (Adj. Sess.), § 5, eff. March 15, 1974; 1973, No. 174 (Adj. Sess.), § 1; 1973, No. 258 (Adj. Sess.), § 1; 1973, No. 266 (Adj. Sess.), §§ 17, 27, eff. July 1, 1974; 1981, No. 91 , § 24, eff. July 5, 1981; 1981, No. 240 (Adj. Sess.), § 9, eff. April 28, 1982; 1981, No. 249 (Adj. Sess.), § 10, eff. May 4, 1982; 1983, No. 158 (Adj. Sess.), eff. April 13, 1984; 1983, No. 188 (Adj. Sess.), § 5; 1983, No. 230 (Adj. Sess.), § 4; 1985, No. 6 , § 3; 1985, No. 242 (Adj. Sess.), § 313b; 1985, No. 245 (Adj. Sess.), § 2; 1985, No. 248 (Adj. Sess.), § 2; 1985, No. 249 (Adj. Sess.), § 2; 1985, No. 257 (Adj. Sess.), § 1; 1985, No. 269 (Adj. Sess.), § 3; 1987, No. 94 , §§ 1, 2; 1987, No. 96 , § 20; 1987, No. 121 , § 19; 1987, No. 183 (Adj. Sess.), § 17, eff. May 7, 1988; 1987, No. 229 (Adj. Sess.), § 2; 1987, No. 243 (Adj. Sess.), § 64, eff. June 13, 1988; 1987, No. 274 (Adj. Sess.), § 23; 1989, No. 253 (Adj. Sess.), § 17; 1989, No. 264 (Adj. Sess.), § 3; 1989, No. 288 (Adj. Sess.), § 3; 1991, 1989, No. 17 , § 8(a), eff. April 4, 1991; 1991, No. 236 (Adj. Sess.), § 5; 1993, No. 201 (Adj. Sess.), § 2; 1995, No. 79 (Adj. Sess.), § 4; 1997, No. 40 , § 75; 1997, No. 66 (Adj. Sess.), § 67b, eff. Feb. 20, 1998; 1997, No. 145 (Adj. Sess.), § 30; 1999, No. 49 , §§ 51(a), (b); 2001, No. 119 (Adj. Sess.), § 2; 2001, No. 149 (Adj. Sess.), § 37, eff. June 21, 2002; 2003, No. 122 (Adj. Sess.), § 78b; 2005, No. 63 , § 12; 2009, No. 135 (Adj. Sess.), § 25; 2011, No. 139 (Adj. Sess.), § 34, eff. May 14, 2012; 2013, No. 34 , § 22; 2018, No. 1 (Sp. Sess.), § 107; 2019, No. 61 , § 4; 2019, No. 128 (Adj. Sess.), § 12.
Source. V.S. 1947, § 10,431. 1947, No. 112 , § 2. 1947, No. 115 , § 2. 1947, No. 187 , §§ 2, 6. 1947, No. 110 , § 1. 1947, No. 83 , § 3. 1945, No. 187 , § 1.
Revision note. In subsec. (a)(21) "Boxing board" was changed to "Boxing control board" to conform with full name of board. See § 101 of Title 31.
Subdiv. (a)(22) was originally enacted as subsec. (20) by No. 258 but was renumbered as subsec. (a)(22) to conform to V.S.A. style.
Subdiv. (a)(28), as added by 1985, No. 249 (Adj. Sess.), was redesignated as subdiv. (a)(29) in order to avoid a conflict with preexisting subdivs. (a)(27) and (28), which were added by 1985, Nos. 245 and 248 (Adj. Sess.).
Subdivs. (a)(27) and (28), as added by 1985, No. 257 (Adj. Sess.), were redesignated as subdivs. (a)(30) and (31), respectively, in order to avoid a conflict with preexisting subdivs. (a)(27)-(29), which were added by 1985, Nos. 245, 248 and 249 (Adj. Sess.).
Subdiv. (a)(27), as added by 1985, No. 269 (Adj. Sess.), was redesignated as subdiv. (a)(32) in order to avoid a conflict with preexisting subdivs. (a)(27)-(31), which were added by 1985, Nos. 245, 248, 249 and 257 (Adj. Sess.).
Subdiv. (a)(33), as added by 1987, No. 121 , was redesignated as Subdiv. (a)(36) in order to avoid conflict with preexisting subdivs. (a)(33)-(35), which were added by 1987, No. 96 .
Subdiv. (a)(37) as added by 1987, No. 229 (Adj. Sess.), was redesignated as subdiv. (a)(35), and subdiv. (a)(37) as added by 1987, No. 274 (Adj. Sess.), was redesignated as subdiv. (a)(36) for purposes of conformity with general V.S.A. style.
Subdiv. (a)(37) as added by 1989, No. 264 (Adj. Sess.) was redesignated as (a)(38) to avoid conflict with subdiv. (a)(37) as added by 1989, No. 253 (Adj. Sess.).
Subdiv. (a)(37) as added by 1989, No. 288 (Adj. Sess.) was redesignated (a)(39) to avoid conflict with subdivs. (a)(37) as added by 1989, No. 253 (Adj. Sess.) and No. 264 (Adj. Sess.).
Editor's note. The reference to "Health policy council" in subdiv. (a)(29) of this section appears to be obsolete in view of 1995, No. 180 (Adj. Sess.), § 39(a), which provided that all references to the Health Policy Council shall be deemed to refer to the commissioner of banking, insurance, securities, and health care administration.
Amendments--2019 (Adj. Sess.). Subdiv. (a)(18): Repealed.
Amendments--2018 (Sp. Sess.). Subdiv. (a)(7): Substituted "Board of Liquor and Lottery" for "Liquor Control Board".
Amendments--2013. Subsec. (b): Substituted "act of the General Assembly" for "statute" twice.
Amendments--2011 (Adj. Sess.). Subsec. (e): Deleted the last sentence.
Amendments--2009 (Adj. Sess.) Subsec. (a): Deleted former subdivs. (8), (10), (13), (14), (18), (20)-(22), (25), (27), (29), and (31) and redesignated the remaining subdivs. as subdivs. (9)-(20), and in present subdiv. (19), substituted "emergency personnel" for "firefighters".
Amendments--2005 Subsec. (f): Substituted "$100.00 per diem" for "$80.00 per diem".
Amendments--2003 (Adj. Sess.). Subdiv. (a)(31): Added.
Amendments--2001 (Adj. Sess.). Subdiv. (a)(29): Added.
Subdiv. (a)(30): Act No. 149 purported to add a subdiv. "(a)(29)", which was redesignated as subdiv. "(30)" to avoid conflict with subdiv. (29) added by Act No. 119.
Amendments--1999. Subdiv. (a)(8): Repealed.
Subsec. (f): Added.
Amendments--1997 (Adj. Sess.). Subsec. (e): Act No. 66 substituted "a list of all such boards and commissions that are authorized to receive per diem compensation" for "on the use of such funds".
Subsec. (a): Act No. 145 extensively revised the list of boards.
Amendments--1997. Subdiv. (a)(27): Deleted "or serve on the appeals panel" following "state".
Subdiv. (a)(42): Deleted "or serve on the special panel" following "regulation".
Subdivs. (a)(43), (44): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (a)(42): Added.
Amendments--1993 (Adj. Sess.) Subdiv. (a)(41): Added.
Amendments--1991 (Adj. Sess.) Subdiv. (a)(40): Added.
Amendments--1991 Subdiv. (a)(3): Substituted "Vermont milk commission" for "Milk control board".
Amendments--1989 (Adj. Sess.) Subdiv. (a)(37): Added by Act Nos. 253, 264 and 288.
Amendments--1987 (Adj. Sess.) Subsec. (a): Amended generally by Act No. 183.
Act Nos. 229 and 274 added subdiv. (37).
Subsec. (e): Added by Act No. 243.
Amendments--1987. Subdiv. (a)(33): Added by Act Nos. 96 and 121.
Subdiv. (a)(34): Added by Act No. 96.
Subdiv. (a)(35): Added by Act No. 96.
Subsec. (b): Amended generally by Act No. 94.
Subsec. (d): Added by Act No. 94.
Amendments--1985 (Adj. Sess.). Act No. 242 substituted "$50.00" for "$30.00" in the introductory paragraph of subsec. (a), added present subsec. (b), redesignated former subsec. (b) as present subsec. (c) and inserted "ex officio" following "serving" in that subsection.
Subdiv. (a)(27): Added by Act Nos. 248, 257 and 269.
Subdiv. (a)(28): Added by Act Nos. 245, 249 and 257.
Amendments--1985. Subdiv. (a)(26): Added.
Amendments--1983 (Adj. Sess.). Subdiv. (a)(14): Act No. 158 substituted "fish and wildlife" for "fish and game".
Subdiv. (a)(22): Act No. 230 substituted "Board of radiological technology" for "Radiological technology advisory board".
Subdiv. (a)(25): Added by Act No. 188.
Amendments--1981 (Adj. Sess.). Subsec. (a): Act No. 249 increased compensation of the members of boards to $30.00 per diem and deleted former exception relating to per diem compensation of members of parole board.
Subdiv. (24): Added by Act No. 240.
Amendments--1981 Subdiv. (a)(23): Added.
Amendments--1973 (Adj. Sess.) Subsec. (a): Subdiv. (a)(20) was added by No. 154, § 5, and was repealed by No. 266, § 27.
Subsec. (a) was amended generally by No. 174, § 1, and was repealed by No. 266, § 27.
Act No. 258 added subsec. (20) Radiological technology advisory board; renumbered as subsec. (22).
Act No. 266, § 17, provided for $30.00 per diem for parole board and added subsec. (a)(20) Board of opticians and (21) Boxing board.
Amendments--1973. Numbered undesignated paragraphs and added paragraph (10) human services board.
Amendments--1969 (Adj. Sess.) Designated original two paragraphs as subsecs. (a) and (b) and substituted "board of libraries" for "free public library board".
Amendments--1967 (Adj. Sess.) Rephrased section; "board of institutions" changed to "board of corrections".
Amendments--1967. Added "state recreation board".
Amendments--1964 In opening sentence, provided exception relating to members ex officio or otherwise regularly employed by the state and added sentence providing for actual and necessary expenses.
Change of name. Vermont state water conservation board renamed Vermont water resources board, 1961, No. 100 , § 2, see § 903 of Title 10, Vermont unemployment compensation commission renamed Vermont employment security board, 1959, No. 329 (Adj. Sess.), § 22, see § 1302 of Title 21.
Effective date and expiration of 1985, No. 249 (Adj. Sess.) amendment. 1985, No. 249 (Adj. Sess), § 3, as amended by 1989, No. 20 , eff. April 20, 1989, provided that the amendment to this section shall take effect on July 1, 1986, and shall expire on June 30, 1992.
Expiration date of 1989 (Adj. Sess.) amendment. 1989, No. 264 (adj. Sess.), § 7(b) provided that subdiv. (a)(37) of this section, as added by section 3 of the act, shall expire on July 1, 1994.
Expiration date of 1989 (Adj. Sess.) amendment. 1993, No. 217 (Adj. Sess.). § 17, provided for the repeal of 1989, No. 264 (Adj. Sess.), § 7(b).
Expiration date of 2003 (Adj. Sess.) amendment. 2003, No. 122 (Adj. Sess.), § 78f, provided that subdiv. (a)(31) of this section, as added by Sec. 78b of the act, shall expire on August 31, 2010.
Cross references. Barbers and cosmetologists, see 26 V.S.A. chapter 6.
Section does not give per diem members of liquor control board unlimited expenses but only gives them expenses subject to limitations imposed by V.S. 1947 § 10,484 (former § 1263 of this title). 1948-50 Op. Atty. Gen. 159.
No one has ever contended that he was entitled to "per diem" merely by reason of being a member of a board or commission, rather the claim is made as a result of actually performing commission or board duties which would include attendance at meetings. 1962-64 Op. Atty. Gen. 149.
Clerk of county court is regularly employed and hence is not entitled to per diem compensation as a member of the fish and game board. 1962-64 Op. Atty. Gen. 180.
Former § 1011. Former § 1011, relating to compensation of district commissioners, was derived from V.S. 1947, § 10,432; 1947, No. 202 , § 9956; P.L. § 8912; 1921, No. 123 , § 6; G.L. § 4585; 1917, No. 58 ; 1917, No. 124 ; 1908, No. 97 , § 1; P.S. § 4004; 1906, No. 111 , § 3.
The Chair of the Public Utility Commission shall be entitled to an annual salary that is the same annual salary to which each Superior Court judge is entitled. The other members of the Public Utility Commission, each of whom shall serve on a part-time basis, shall be entitled to an annual salary equal to two-thirds of the annual salary to which the Chair is entitled. The annual salary of the clerk of the Commission shall be fixed by the Commission with the approval of the Governor.
Amended 1959, No. 329 (Adj. Sess.), § 39, eff. March 1, 1961; 1967, No. 206 , eff. April 27, 1967; 1969, No. 303 (Adj. Sess.), § 1, eff. April 10, 1970; 1973, No. 247 (Adj. Sess.), § 2; 1977, No. 222 (Adj. Sess.), § 14, eff. July 2, 1978; 1979, No. 141 (Adj. Sess.), § 17; 1979, No. 204 (Adj. Sess.), § 33, eff. Feb. 1, 1981; 1987, No. 121 , § 18; 1995, No. 182 (Adj. Sess.), § 26, eff. May 22, 1996; 1995, No. 182 (Adj. Sess.), § 26a, eff. July 1, 1998; 2015, No. 58 , § B.1111, eff. June 11, 2015.
Source. 1955, No. 265 . V.S. 1947, § 10,433. 1947, No. 202 , § 9957. P.L. § 8916. 1923, No. 8 , § 10. 1921, No. 229 . G.L. § 7372. 1908, No. 116 , § 21. P.S. § 6172. 1906, No. 126 , §§ 6, 28. 1902, No. 68 , § 11. 1898, No. 132 , § 1. 1896, No. 123 , §§ 1, 3. V.S. § 5332. 1886, No. 23 , § 15. 1884, No. 48 , § 2. R.L. §§ 3491, 3492. G.S. 28, § 129. 1855, No. 26 , § 9.
2017. In the section heading and in two places in the text of the section, substituted "Public Utility Commission" for "Public Service Board" and substituted "Commission" for "Board" in two places in the text of the section in accordance with 2017, No. 53 , § 12.
Amendments--1995 (Adj. Sess.) Act No. 182, § 26, substituted "two-thirds" for "50 percent" following "equal to" in the second sentence.
Act No. 182, § 26a, substituted "50 percent" for "two-thirds" following "equal to" in the second sentence. However, this amendment was repealed. See note below.
1995, No. 182 (Adj. Sess.), § 28, had provided that the amendment to this section by § 26a of the act would take effect on July 1, 1998. However, 1997, No. 155 (Adj. Sess.), § 9, repealed 1995, No. 182 (Adj. Sess.), § 26a.
Amendments--1987. Section amended generally.
Amendments--1979 (Adj. Sess.) Act No. 141 substituted the figure "$15,000.00" for "$10,600.00".
Act No. 204 increased annual salary of each member of the public service board, except the chairman, from "$10,600.00" to "$15,000.00" and provided that the chairman's salary shall be the same as fixed for superior court judges.
Amendments--1977 (Adj. Sess.) Increased salary from $10,000 to $10,600.
Amendments--1973 (Adj. Sess.) Increased salary from $4,000.00 to $10,000.00.
Amendments--1969 (Adj. Sess.) Increased salary from $3,500.00 to $4,000.00.
Amendments--1967 Increased salary from $2,500.00 to $3,500.00.
Amendments--1959 (Adj. Sess.) Substituted public service "board" and "board" for public service "commission" and "commissioners".
Repeal of 1995, No. 182 (Adj. Sess.), § 26a. 1995, No. 182 (Adj. Sess.), § 28, had provided that the amendment to this section by § 26a of the act would take effect on July 1, 1998. However, 1997, No. 155 (Adj. Sess.), § 9, repealed 1995, No. 182 (Adj. Sess.), § 26a.
Former §§ 1013, 1014. Former § 1013 relating to compensation of motor vehicle inspectors was derived from V.S. 1947, § 10,434; P.L. § 8921; 1931, No. 73 , § 1; 1927, No. 71 , § 1; 1925, No. 70 , § 11.
Former § 1014 relating to annual salary of the legislative reference librarian was derived from V.S. 1947, § 10,435; 1947, No. 202 , § 9059; P.L. § 8924; G.L. §§ 344, 7355; 1917, No. 32 , § 5; 1917, No. 253 , § 2; 1917, No. 254 , § 346; 1915, No. 10 , § 5; 1912, No. 14 , § 6; 1908, Nos. 187, 410; P.S. §§ 6157, 6158; 1906, No. 204 , § 1; R. 1906, § 6026; 1896, No. 118 , § 1; 1896, No. 119 , § 1; V.S. §§ 5326, 5327; 1882, No. 109 , § 2; R.L. §§ 4476, 4477; 1880, No. 141 , §§ 2, 4.
Former §§ 1015-1017. Former § 1015, relating to annual salary of reporter of decisions, was derived from 1953, No. 154 ; V.S. 1947, § 10,436; 1947, No. 202 , § 9960; 1945, No. 184 , § 4; P.L. § 8926; 1921, No. 231 , § 1: G.L. § 7376; P.S. § 6177; 1904, No. 164 ; § 1: V.S. § 5334; R.L. § 4480; 1871 No. 128, § 5; 1870, No. 1 , § 18 and amended by 1959, No. 225 .
Former § 1016, relating to annual salary or wage of officers and employees at state institutions, was derived from V.S. 1947, § 10, 451; P.L. § 8945; 1933, No. 157 , § 8584; 1923, No. 149 , § 1; 1923, No. 148 ; 1919, No. 211 ; §§ 2, 3; G.L. §§ 7396, 7397, 7398; 1917, No. 115 , § 2; 1912, No. 248 ; 1910, No. 242 ; P.S. §§ 6198, 6199, 6200; 1906, No. 207 , § 1; R. 1906, § 6067; 1904, No. 166 , § 1; 1898, No. 124 ; § 1; 1898, No. 133 , § 1, 2; V.S. §§ 5156, 5352-5355; R.L. §§ 4347, 4494-4497; 1880, No. 10 , § 1; 1880, No. 138 , § 2; 1878, No. 136 , §§ 7, 8, 9; 1876, No. 5 , § 9 and amended by 1967, No. 319 (Adj. Sess.), § 4.
Former § 1017, relating to annual salary or wage of officers and employees at Kinstead home, was derived from V.S. 1947, § 10,452; P.L. § 8945; 1933, No. 157 , § 8584; 1923, No. 149 , § 1; 1923, No. 148 ; 1919, No. 211 , §§ 2, 3; G.L. §§ 7396, 7397, 7398; 1917, No. 115 , § 2; 1912, No. 248 ; 1910, No. 242 ; P.S. §§ 6198, 6199, 6200; 1906, No. 207 , § 1; R. 1906, § 6067; 1904, No. 106 , § 1; 1898, No. 124 , § 1; 1898, No. 133 , §§ 1, 2; V.S. §§ 5186, 5352-5355; R.L. §§ 4347, 4494-4497; 1880, No. 10 , § 1; 1880, No. 135 , § 2; 1878, No. 136 , §§ 7, 8, 9; 1876, No. 5 , § 9.
Added 1975, No. 120 , § 2, eff. date set out in note below; amended 1977, No. 263 (Adj. Sess.), § 9, eff. April 19, 1978.
Revision note. Section heading changed from "Appointment; salaries" to "Chairman and executive secretary of transportation board" to describe more clearly the context of section.
Amendments--1977 (Adj. Sess.) Subsec. (a): Designated first sentence of existing section as subsec. (a).
Subsec. (b): Authorized hiring of executive secretary to the board; and second sentence of existing section became last sentence in this subsection.
Effective date. 1975, No. 120 , § 3, provided: "This act [which added this section and chapter 55 of Title 3] shall take effect no later than ten days from passage concurrent with the appointment of the secretary or acting secretary. The secretary or acting secretary shall, within 180 days, prepare an agency plan for operation and organization which shall include but not be limited to agency funding and transfer requirements, staffing patterns, and construction schedules. With the approval of the governor and the transportation board, the secretary shall submit the plan for approval in joint session to the joint fiscal committee, the house transportation committee and the senate highways and traffic committee prior to implementation."
Prior law. Former § 1018, which related to increments for appointed officials, was added by 1969, No. 294 (Adj. Sess.), § 11; was repealed by 1971, No. 191 (Adj. Sess.), § 16.
Former § 1019. Former § 1019, which related to merit increases, was added by 1969, No. 294 (Adj. Sess.), § 12.
Added 1969, No. 294 (Adj. Sess.), § 20, eff. April 9, 1970; amended 1971, No. 191 (Adj. Sess.), § 15; 1973, No. 106 , § 9, eff. 30 days from April 25, 1973; 1975, No. 1 (Sp. Sess.), § 28, eff. Oct. 22, 1975; 1975, No. 1 96 (Adj. Sess.), § 4; 1979, No. 59 , § 9, eff. July 1, 1979; 1985, No. 225 (Adj. Sess.), § 6; 1993, No. 227 (Adj. Sess.), § 18.
Amendments--1993 (Adj. Sess.) Subsec. (b): Inserted "or executive assistants" preceding "to department heads or are" and "deputies or" thereafter in the first sentence.
Amendments--1985 (Adj. Sess.) Designated existing provisions of section as subsec. (a) and rewrote subdiv. (3) of that subsection and added subsecs. (b) and (c).
Amendments--1979 Deleted reference to state employees' compensation review board; provided for exempt employees who are deputies to department heads or executive assistants to agency secretaries; and amended salary adjustment provisions.
Amendments--1975 (Adj. Sess.) Subdiv. (3): Established that gubernatorial salary adjustments or merit increases cannot exceed those available to classified employees.
Amendments--1975 (Sp. Sess.) Subdiv. (a)(3): Inserted the words "at the time the officer or employee is hired" in the first sentence and added second sentence relative to granting salary adjustments.
Amendments--1973 Subsec. (a): Omitted reference to "judicial branches".
Amendments--1971 (Adj. Sess.) Section amended generally.
Cross references. Fair notice of separation, see § 1271 of this title.
Terms and limitations of collective bargaining agreements, see 3 V.S.A. § 982.
2004 Legislative session; daily compensation. 2003, No. 122 (Adj. Sess.), § 51a(a), provides: "In lieu of the weekly salary entitlement in sections 1051 and 1052 of Title 32, after May 15, 2004, a member of the House or Senate is entitled to reimbursement for expenses and compensation for services at the daily rate provided in those sections for each day of attendance at a session of the 2004 adjourned session, and for attendance at a meeting of a committee of conference on any day on which the member's chamber is not in session after May 15, 2004 through adjournment sine die of the 2004 adjourned session."
Five-percent pay cut for members of the General Assembly. 2009, No. 67 (Adj. Sess.), § 95(a) as amended by 2011, No. 63 , § E.125 provides: "For the remainder of fiscal year 2010 and for fiscal year 2011 and fiscal year 2012, the annual, weekly, and daily compensation of all members of the General Assembly shall be reduced by five percent from the rate of compensation which would otherwise be paid as of January 5, 2010, under the provisions of 32 V.S.A. §§ 1051(a) and 1052(a)."
Amended 1963, No. 31 , § 1, eff. April 3, 1963; 1966, No. 53 (Sp. Sess.), § 2, eff. Jan. 5, 1966; 1971, No. 189 (Adj. Sess.), eff. Jan. 1, 1973; 1973, No. 266 (Adj. Sess.), § 15, eff. April 16, 1974; 1979, No. 59 , § 27, eff. July 1, 1979; 1981, No. 249 (Adj. Sess.), § 11; 1983, No. 243 (Adj. Sess.), § 16; 1985, No. 93 , § 11; 1987, No. 121 , § 15; 1989, No. 67 , § 11; 1993, No. 140 (Adj. Sess.), § 103, eff. April 15, 1994; 1997, No. 28 , § 1a; 2003, No. 156 (Adj. Sess.), § 6, eff. Jan. 1, 2005; 2005, No. 66 , § 1a; 2011, No. 3 , § 92, eff. Feb. 17, 2011; 2015, No. 58 , § B.1112, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § E.126.2, eff. Jan. 1, 2017.
Source. Subsec. (a): 1955, No. 277 , § 9. 1953, No. 253 , § 5. 1951, No. 228 , § 2. V.S. 1947, § 10,427. 1947, No. 179 , § 5. 1945, No. 185 , § 4. 1937, No. 219 , § 2. P.L. § 8897. 1921, No. 233 , § 1. G.L. § 7378. 1908, No. 190 . P.S. § 6179. V.S. § 5336. R.L. § 4481. 1866, No. 70 , §§ 1, 2.
Subsec. (b): V.S. 1947, § 10,428. P.L. § 8898. 1933, No. 157 , § 8536. 1921, No. 233 , § 1. G.L. §§ 264, 280, 320, 321, 7378. 1917, No. 254 , §§ 266, 282. 1917, No. 13 , § 3. 1915, No. 1 , § 42. 1915, No. 7 , § 8. 1908, No. 190 . P.S. §§ 220, 255, 256, 6179. V.S. §§ 170, 188, 189, 5336. R.L. §§ 113, 4481. 1892, No. 6 , § 1. 1884, No. 156 , §§ 1, 2. 1880, No. 136 , § 3. 1866, No. 70 , §§ 1, 2. G.S. 1, §§ 60, 63, 64. R.S. 1, §§ 57, 60, 61. 1824, p. 4, 7, §§ 2, 9.
Revision note. 1966, No. 53 , provided in § 2 "32 V.S.A. § 1051 is amended". However the text of the amendment appeared to relate only to subsec. (a) and hence subsec. (b) was retained.
Amendments--2015 (Adj. Sess.). Subdiv. (a)(2): Amended generally.
Subdiv. (a)(3): Inserted "mileage," preceding "meals," and substituted "lodging" for "rooms" preceding "expenses"
Amendments--2015. Subsec. (a): Inserted "be entitled to" following "shall" in the first and second sentences.
Amendments--2011. Subsec. (b): Repealed.
Amendments--2005 Subsec. (a): Added the provisos in the first sentence of the introductory paragraph and in subdivs. (1) and (2).
Amendments--2003 (Adj. Sess.). Subsec. (a): Inserted "and the president pro tempore of the senate" and substituted "$10,080.00" for "$9,172.00" and "2005" for "1999" in the first sentence and inserted "and president pro tempore" following "speaker" in the second sentence of the introductory paragraph.
Subdiv. (a)(1): Substituted "$652.00" for "$593.00" and "2005" for "1999".
Subdiv. (a)(2): Substituted "$130.00" for "$118.00" and "2005" for "1999".
Subdiv. (a)(3): Substituted "biennial" for "regular" and made a minor change in punctuation.
Amendments--1997 Subsec. (a): Amended generally.
Subdiv. (c)(1): Substituted "$593.00 a week for the 1999 biennial session" for "$530.00 a week for the 1991 biennial session and $565.00 a week for the 1991 adjourned session" and "biweekly" for "semi-monthly" preceding "payments".
Subdiv. (c)(3): Substituted "$118" for "$105.00 a day for any day between the 1991 biennial and adjourned sessions and $112.00" and "1999 biennial" for "1991 adjourned".
Amendments--1993 (Adj. Sess.) Substituted "semi-monthly" for "biweekly" preceding "payment" in the first sentence of the introductory paragraph of subsec. (a) and preceding "payments" in subdivs. (a)(1) and (c)(1).
Amendments--1989 Section amended generally.
Amendments--1987 Section amended generally.
Amendments--1985 Section amended generally.
Amendments--1983 (Adj. Sess.) Section amended generally.
Amendments--1981 (Adj. Sess.) Subsec. (a): Increased annual compensation from "$5,200.00" to "$5,850.00".
Subdiv. (a)(1): Weekly compensation increased from "$275.00" to "$325.00" a week.
Subdiv. (a)(2): Special session compensation was increased from "$50.00" a day to "$65.00".
Amendments--1979 Subdiv. (a)(1): Weekly compensation during regular and adjourned sessions increased to $ 275, effective January 7, 1981.
Amendments--1973 (Adj. Sess.) Section amended generally.
Amendments--1971 (Adj. Sess.) Subsec. (b): Increased per diem.
Amendments--1966 Subsec. (a): Increased salary from $150 to $250 per week and substituted reference to necessary expenses for former mileage allowance.
Amendments--1963. Subsec. (a): Changed weekly sum from $ 130 to $ 150 and mileage from 20 cents a mile each way to 8 cents a mile each way each week between his residence and Montpelier, made the sums applicable to regular, adjourned and special sessions, and deleted special compensation for special session.
Effective date of amendments--1983 (Adj. Sess.). 1983, No. 243 (Adj. Sess.), § 22(b), eff. July 1, 1984, provided in part: "[Section] 16 [of this act] . . . shall take effect upon taking the oath of office in January, 1985."
Effective date of amendments--1985. 1985, No. 93 , § 17(a), provided that the amendment to this section was to take effect upon the taking of the oath of office in January, 1987.
Effective date of amendments--1987. 1987, No. 121 , § 26(a), eff. June 29, 1987, provided that the amendment to this section was to take effect upon the taking of oath of office in January, 1989.
Effective date of amendments--1989. 1989, No. 67 , § 24(d), eff. May 25, 1989, provided that the amendment to this section by section 11 of the act was to take effect upon the taking of oath of office in January, 1991.
Effective date of amendments--1997 1997, No. 28 , § 17(3), eff. May 15, 1997, provided that the amendment to this section by section 1a of the act shall take effect when the General Assembly convenes in January 1999.
Applicability--1993 (Adj. Sess.) amendment. 1993, No. 140 (Adj. Sess.), § 108(b), eff. April 15, 1994, provided in part that the amendment to subsecs. (a) and (c) by section 103 of the act shall be in effect for pay dates beginning June 1, 1994.
Compensation of members beginning in the 1999 biennial session. 1997, No. 147 (Adj. Sess.), § 41, provided: "Beginning in the 1999 biennial session of the legislature, and in each biennial and adjourned session thereafter, the first installment payment of salary of members shall be made no later than the last day of the first week of the legislative session in an amount no less than one week's salary. Thereafter, members shall be paid in biweekly installments as provided in 32 V.S.A. § 1051(a) and (c) and 32 V.S.A. § 1052(a)."
Amended 1963, No. 31 , § 1, eff. April 3, 1963; 1966, No. 53 (Sp. Sess.), § 2, eff. Jan. 5, 1966; 1971, No. 189 (Adj. Sess.), eff. Jan. 1, 1973; 1973, No. 266 (Adj. Sess.), § 15, eff. April 16, 1974; 1979, No. 59 , § 27, eff. July 1, 1979; 1981, No. 249 (Adj. Sess.), § 11; 1983, No. 243 (Adj. Sess.), § 16; 1985, No. 93 , § 11; 1987, No. 121 , § 15; 1989, No. 67 , § 11; 1993, No. 140 (Adj. Sess.), § 103, eff. April 15, 1994; 1997, No. 28 , § 1a; 2003, No. 156 (Adj. Sess.), § 6, eff. Jan. 1, 2005; 2005, No. 66 , § 1a; 2011, No. 3 , § 92, eff. Feb. 17, 2011; 2015, No. 58 , § B.1112, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § E.126.2, eff. Jan. 1, 2017; 2019, No. 120 (Adj. Sess.), § B.3, eff. July 1, 2021.
Amendments--2019 (Adj. Sess.). Subsec. (a): Inserted ", except that, beginning on July 1, 2021 and annually thereafter on January 1, the annual compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers" in the first sentence of the introductory language; and inserted ", except that, beginning on July 1, 2021 and annually thereafter on January 1, the weekly compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers" in subdiv. (a)(1).
Amendments--2015. Subsec. (a): Inserted "be entitled to" following "shall" in the first and second sentence.
(a) (1) Subdivision (a)(1) effective July 1, 2021; see also subdivision (a)(1) effective until July l, 2021 set out above. Each member of the General Assembly, other than the Speaker of the House and the President Pro Tempore of the Senate, is entitled to a weekly salary of $589.00 for the 2005 Biennial Session and thereafter, provided that, beginning on January 1, 2007, the weekly compensation shall be adjusted annually thereafter by the cost of living adjustment negotiated for State employees under the most recent collective bargaining agreement, except that, beginning on July 1, 2021 and annually thereafter on January 1, the weekly compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers. The salary of members shall be paid in biweekly installments.
Added 1963, No. 31 , § 2, eff. April 3, 1963; amended 1966, No. 1 (Sp. Sess.), eff. Jan. 5, 1966; 1967, No. 162 , eff. April 15, 1967; 1969, No. 303 (Adj. Sess.), § 2, eff. Jan. 1, 1971; 1973, No. 77 , § 50; 1973, No. 134 (Adj. Sess.), § 1, eff. date, see note set out below; 1973, No. 262 (Adj. Sess.), § 50, eff. April 11, 1974; 1975, No. 163 (Adj. Sess.), § 6, eff. March 18, 1976; 1977, No. 109 , § 29, eff. July 3, 1977, § 29a, eff. Jan. 3, 1979; 1979, No. 59 , §§ 20, 26, eff. July 1, 1979; 1979, No. 141 (Adj. Sess.), § 23; 1981, No. 249 (Adj. Sess.), §§ 11a, 12; 1983, No. 243 (Adj. Sess.), §§ 17, 17a; 1985, No. 93 , § 12; 1987, No. 121 , § 16; 1989, No. 67 , § 12; 1993, No. 140 (Adj. Sess.), § 104, eff. April 15, 1994; 1993, No. 227 (Adj. Sess.), § 36; 1997, No. 28 , § 1b; 2003, No. 156 (Adj. Sess.), § 5, eff. Jan. 1, 2005; 2005, No. 66 , § 1b; 2015, No. 172 (Adj. Sess.), § E.126.3, eff. Jan. 1, 2017; 2019, No. 14 , § 75, eff. April 30, 2019; 2019, No. 120 (Adj. Sess.), § B.4, eff. July 1, 2021; 2019, No. 14 4 (Adj. Sess.), § 30.
Source. Subsec. (a): 1955, No. 277 , § 3. 1953, No. 253 , § 6. 1951, No. 228 , § 3. V.S. 1947, § 10,437. 1947, No. 179 , § 1. 1945, No. 185 , § 1. P.L. § 8927. 1921, No. 233 , § 1. G.L. §§ 7378, 7391. 1908, No. 190 . P.S. §§ 6179, 6190. V.S. §§ 5336, 5346. R.L. §§ 4481, 4487. 1866, No. 70 , §§ 1, 2. 1862, No. 20 .
Subsec. (b): V.S. 1947, § 10,438. 1947, No. 179 , § 7. 1937, No. 219 , § 3. P.L. § 8928. 1921, No. 233 , § 2. G.L. § 7378. 1908, No. 190 . P.S. § 6179. V.S. § 5336. R.L. § 4481. 1866, No. 70 , §§ 1, 2.
Amendments--2019 (Adj. Sess.). Subdiv. (a)(1): Act No. 120 inserted ", except that, beginning on July 1, 2021 and annually thereafter on January 1, the weekly compensation shall be adjusted consistent with the compensation increases provided to other constitutional officers" in the first sentence.
Subdiv. (b)(3): Act No. 144 substituted "Office of Legislative Operations" for "Legislative Council staff" and substituted the second instance of "that" for "which".
Amendments--2019 Subdivs. (b)(3) and (b)(4): Added subdiv. headings.
Amendments--2015 (Adj. Sess.). Subsec. (a): Added the (1) and (2) designations; inserted "of the House" following "Speaker" in subdiv. (a)(1); and substituted "an amount equal to one-fifth of the annually adjusted weekly compensation set forth in subdivision (1) of this subsection, rounded up to the nearest dollar, for each day of a special session" for "$118.00 a day".
Amendments--2005 Subsec. (a): Added the proviso in the first sentence.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "$589.00" for "$536.00" and "2005" for "1999" in the first sentence; made a minor change in punctuation and substituted "$118.00" for "$105.00" and "2005" for "1999" in the third sentence.
Subsec. (b): Rewrote subdivs. (1) and (2).
Amendments--1993 (Adj. Sess.) Subsec. (a): Act No. 140 substituted "semi-monthly" for "biweekly" preceding "installments" in the second sentence.
Subdiv. (b)(4): Added by Act No. 227.
Amendments--1989 Subsec. (a): Amended generally.
Amendments--1987 Rewrote subsecs. (a) and (b).
Amendments--1983 (Adj. Sess.) Subsec. (a): Amended generally.
Subdiv. (b)(1): Substituted "$32.50" for "$27.50" preceding "for room and" and "$27.50" for "$22.50" thereafter.
Subdiv. (b)(2): Substituted "$23.75" for "$18.75" preceding "for meals".
Amendments--1981 (Adj. Sess.) Subsec. (a): Added reference to the president pro tempore of the senate to exception in the first sentence; generally increased compensation for each member of the general assembly, and added provision that a member is not entitled to more than $9,500 for services at regular sessions, nor more than $2,000.00 for services at special sessions in any biennium.
Subdiv. (b)(1): Substituted "$27.50" for "$25.00" for room and "$22.50" for "$20.00" for meals.
Subdiv. (b)(2): Substituted "$18.75" for "$17.50" for meals.
Subdiv. (b)(3): Added.
Amendments--1979 (Adj. Sess.) Subdiv. (b)(1): Increased room and meal allowance.
Amendments--1979 Subsec. (a): Raised compensation and maximum entitlement, effective January 7, 1981.
Subsec. (b): Increased meal allowance to $ 17.50, effective January 7, 1981.
Amendments--1977 Increased rate of compensation and expenses for members of the general assembly.
Amendments--1975 (Adj. Sess.) Subsec. (a): Provided for a weekly payment to each member of the general assembly of $150 during the first week of a regular or adjourned session and biweekly payments thereafter.
Amendments--1973 (Adj. Sess.) Subsec. (b): No. 134 amended generally and included a per diem for room and meals.
No. 262 added provisions relating to meetings of joint fiscal committee.
Amendments--1973 Subdiv. (b)(3): Increased reimbursement for mileage.
Amendments--1969 (Adj. Sess.) Subsec. (b): Increased meals and rooms allowances.
Amendments--1967 Amended section generally, increased pay to $150.00 weekly while the general assembly is in session, but not more than $4,500.00 for services in any biennium.
Amendments--1966 Amended section generally increasing pay and allowances from former $80 per week and adding provisions for rooms and meals.
Amendments--1963 Changed weekly sums from $70 to $80 and mileage from 20 cents a mile each way to 8 cents a mile each way each week between residence and Montpelier, made provision applicable to regular, adjourned and special sessions, and deleted former subsec. (b) which provided compensation for special sessions.
Effective date of amendments--1983 (Adj. Sess.). 1983, No. 243 (Adj. Sess.), § 22(b), eff. July 1, 1984, provided in part: "Secs. . . . 17 and 17a [of this act] shall take effect upon taking the oath of office in January, 1985."
Effective date of amendments--1987. 1987, No. 121 , § 26(a), eff. June 29, 1987, provided that the amendment to this section was to take effect upon the taking of the oath of office in January, 1989.
Effective date of amendments--1989. 1989, No. 67 , § 24(d), eff. May 25, 1989, provided that the amendment to subsec. (a) of this section by section 12 of the act was to take effect upon the taking of the oath of office in January 1991.
Effective date of amendments--1997 1997, No. 28 , § 17(3), eff. May 15, 1997, provided that the amendment to subsec. (a) of this section by section 1b of the act shall take effect when the General Assembly convenes in January 1999.
Applicability--1993 (Adj. Sess.) amendment. 1993, No. 140 (Adj. Sess.), § 108(b), eff. April 15, 1994, provided in part that the amendment to subsec. (a) by section 104 of the act shall be in effect for pay dates beginning June 1, 1994.
Retroactive effective date--1973 (Adj. Sess.) amendment. 1973, No. 134 (Adj. Sess.), § 2, provided: "This act [which amended subsec. (b) of this section] shall take effect upon passage and shall be effective retroactively to February 4, 1974."
Compensation of members for the 1995 Biennial Session. 1993, No. 210 (Adj. Sess.), § 277b(a), provided in part: "Notwithstanding 32 V.S.A. §§ 1051(a), (c) and 1052, all members of the General Assembly including the Speaker of the House and the President Pro Tempore of the Senate shall be compensated for services for the 1995 biennial session at the same rate of compensation as provided in the 1991 biennial session.
Compensation for members after May 1, 1994 1993, No. 210 (Adj. Sess.), § 42, provided in part: "Notwithstanding, the weekly rate of compensation provided in 32 V.S.A. §§ 1051 and 1052, after May 1, 1994, members of the general assembly shall be entitled to compensation for services at the daily rate provided in sections 1051 and 1052 for each day in which the House of which he or she is a member shall sit."
Compensation of members for the 1993 Adjourned Session. 1993, No. 60 , § 276(a), eff. May 28, 1993, provided: "Notwithstanding 32 V.S.A. §§ 1051(a), (c) and 1052, all members of the general assembly including the speaker of the house and the president pro tempore of the senate shall be compensated for services for the 1993 adjourned session (1994) at the same rate of compensation as provided in the 1991 biennial session."
Compensation for members after April 24, 1993. 1993, No. 15 , § 1, eff. April 21, 1993, provided in part: "Notwithstanding 32 V.S.A. § 1051(a)(1) and (c)(1) and § 1052(a), after April 24, 1993 members of the General Assembly shall not be entitled to compensation for services for attendance at sessions of the 1993 Biennial Session of the General Assembly."
Compensation of members after April 12, 1996 for the 1995 Adjourned Session. 1995, No. 135 (Adj. Sess.), § 1, eff. April 30, 1996, provided:
"(a) Notwithstanding the provisions of 32 V.S.A. §§ 1051 and 1052 providing for a weekly rate of compensation, after April 12, 1996, members shall be entitled to compensation for services and reimbursement for expenses at the daily rate established in sections 1051 and 1052 of Title 32 for each day on which their respective houses shall sit for the remainder of the 1995 Adjourned Session (1996), except that no member shall receive compensation for more than five days in any week.
"(b) Members of standing committees of the General Assembly, or committees of conference established under the Joint Rules of the Senate and House of Representatives, who attend a committee meeting authorized by the President Pro Tem of the Senate or the Speaker of the House, on any day other than a day on which their respective houses shall sit after April 12, 1996 for the remainder of the 1995 Adjourned Session (1996), shall be entitled to compensation for services and reimbursement for expenses in the amounts provided in 32 V.S.A. §§ 1051 and 1052.
"(c) A chair of a standing committee of the General Assembly, a member of the leadership of the Senate or House, or a designee of a leader of the Senate or House, if authorized by the President Pro Tem of the Senate or the Speaker of the House, respectively, for attendance on official duties on any day other than a day on which their respective houses shall sit after April 12, 1996 for the remainder of the 1995 Adjourned Session (1996), shall be entitled to compensation for services and reimbursement for expenses in the amounts provided in 32 V.S.A. §§ 1051 and 1052."
Compensation of members beginning in the 1999 Biennial Session. 1997, No. 147 (Adj. Sess.), § 41, provided: "Beginning in the 1999 Biennial Session of the Legislature, and in each Biennial and Adjourned Session thereafter, the first installment payment of salary of members shall be made no later than the last day of the first week of the legislative session in an amount no less than one week's salary. Thereafter, members shall be paid in biweekly installments as provided in 32 V.S.A. § 1051(a) and (c) and 32 V.S.A. § 1052(a)."
Cross references. Group health insurance for members of General Assembly, see 3 V.S.A. § 635a.
There is no claim for per diem pay unless duties pertaining to the office have been actually performed and previous practice dictates that per diem refers to the number of days when services actually have been rendered. 1962-64 Op. Atty. Gen. 149.
The Clerk of the House, the First Assistant Clerk of the House, the Second Assistant Clerk of the House, the Secretary of the Senate and the Assistant Secretary of the Senate shall be entitled to their necessary expenses and salaries as determined by the Rules Committee of the House or Senate, as the case may be.
Amended 1961, No. 140 , eff. May 24, 1961; 1963, No. 205 , § 1, eff. April 3, 1963; 1965, No. 72 , § 1, eff. May 26, 1965; 1969, No. 294 (Adj. Sess.), § 17, eff. April 5, 1970; 1971, No. 116 , § 1, eff. April 26, 1971; 1973, No. 266 (Adj. Sess.), § 25, eff. April 16, 1974; 1979, No. 59 , § 24; 1979, No. 141 (Adj. Sess.), § 16; 1981, No. 91 , § 18, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 13, eff. July 4, 1982; 1983, No. 243 (Adj. Sess.), § 15; 1985, No. 225 (Adj. Sess.), § 17, eff. June 2, 1986; 2013, No. 50 , § E.126.2, eff. May 28, 2013.
Source. 1953, No. 253 , § 7. 1951, No. 228 , § 7. V.S. 1947, § 10,439. 1947, No. 179 , § 6. 1945, No. 185 , § 7. P.L. § 8929. 1933, No. 157 , § 8569. G.L. § 7379. 1915, No. 231 . 1910, No. 239 . P.S. § 6180. V.S. § 5337. 1892, No. 3 , § 2. 1888, No. 149 . R.L. § 4482. 1870, No. 95 , § 1.
Amendments--2013 Substituted "The" for "For each week of each session, the".
Amendments--1985 (Adj. Sess.) Section amended generally.
Amendments--1983 (Adj. Sess.) Subsec. (a): Increased maximum salaries for clerk of the house, first assistant clerk of the house, and secretary of the senate.
Amendments--1981 (Adj. Sess.) Subsec. (a): Increased maximum salary for clerk of house, secretary of the senate and assistant secretary of the senate.
Amendments--1981 Subsec. (a): Increased maximum salary.
Amendments--1979 (Adj. Sess.) Subsec. (a): Raised maximum salary levels by $50.
Subsec. (b): Deleted last sentence which read "However, the first adjustment of salaries shall be set by such committees before adjournment sine die, 1974, to be effective from the date of that action."
Amendments--1979 Subsec. (a): Increased maximum salary for each officer.
Amendments--1973 (Adj. Sess.) Subsec. (a): Existing section designated as subsec. (a) and amended generally by increasing salary range; omitted reference to automatic increases and inserted reference to subsec. (b).
Amendments--1971 Added phrase "including service performed prior to the effective date of this section".
Amendments--1969 (Adj. Sess.) Section amended generally.
Amendments--1965 Added in first sentence after the words "expenses and" the words "not more than" and after word "designated" the words "which compensation shall be fixed by the president pro tempore of the Senate and the speaker of the House"; increased weekly maximum compensation of secretary of Senate and clerk of House to $250, of assistant secretary of Senate and first assistant clerk of the House to $225 and of the second assistant clerk of the House to $200; added new subsecs. (a), (b) and (c).
Amendments--1963 Changed pay from a daily rate to a weekly rate, and increased salaries generally.
Amendments--1961 Inserted "their necessary expenses and".
Legislative pages shall be entitled to a weekly compensation of $130.00 effective July 8, 2007, and a weekly expense allowance of $60.00 for those who commute and $95.00 for those who rent a room in the Montpelier area. Pages will be paid in the same manner as members of the General Assembly.
Added 1989, No. 67 , § 13, eff. Jan. 1, 1990; amended 1993, No. 227 (Adj. Sess.), § 19; 1997, No. 28 , § 2, eff. July 6, 1997; 1999, No. 40 , § 2, eff. July 4, 1999; 2001, No. 66 , § 2; 2003, No. 156 (Adj. Sess.), § 4, eff. Jan. 1, 2005; 2005, No. 66 , § 2; 2007, No. 47 , § 8.
Amendments--2007 Substituted "$130.00 effective July 8, 2007" for "$115.00 effective July 4, 2002, $120.00 effective July 10, 2005, and $125.00 effective July 9, 2006" in the first sentence.
Amendments--2005 Deleted "$110.00 effective July 1, 2001 and" preceding "$115.00 effective July 4, 2002" and inserted "$120.00 effective July 10, 2005, and $125.00 effective July 9, 2006" in the first sentence.
Amendments--2003 (Adj. Sess.). Deleted "$110.00 effective July 1, 2001 and" preceding "$115.00", inserted "the" preceding "Montpelier" and added "area" thereafter in the first sentence.
Amendments--2001. Substituted "$110.00 effective July 1, 2001 and $115.00 effective July 4, 2002" for "$104.80".
Amendments--1999. Substituted "$104.80" for "$100.00" following "weekly compensation of".
Amendments--1997 Deleted "notwithstanding any provision to the contrary" preceding "legislative pages" and substituted "$60.00" for "$50.00" and "$95.00" for "$85.00" in the first sentence.
Amendments--1993 (Adj. Sess.) Substituted "$100.00" for "$90.00" in the first sentence.
Former § 1054. Former § 1054, relating to legislative draftsmen, was derived from 1963, No. 205 , § 2; 1953, No. 253 , § 8; 1951, No. 227 , § 4; V.S. 1947, § 10,440; 1947, No. 180 , § 1; P.L. § 8934; 1933, No. 157 , § 8574; G.L. §§ 343, 348; 1917, No. 254 , § 350; 1915, No. 10 , §§ 1, 6; 1912, No. 14 , §§ 2, 7; 1910, No. 9 , § 2.
Former §§ 1055-1057. Former § 1055, relating to doorkeepers, was derived from 1955, No. 277 , § 4; 1953, No. 253 , § 9; 1951, No. 228 , § 4; V.S. 1947, § 10,441; 1947, No. 179 , § 2; 1945, No. 185 , § 2; P.L. § 8935; 1933, No. 157 , § 8575; 1921, No. 15 , § 1; G.L. § 414; 1917, No. 254 , § 407; 1912, No. 20 , § 3; P.S. § 316; 1904, No. 14 , § 1; 1902, No. 7 , § 1; V.S. § 234; 1886, No. 112 , § 1; R.L. § 171; 1878, No. 136 , § 10; G.S. 8, § 79; R.S. 8, § 56; 1838, No. 24 , § 3 and was amended by 1963, No. 129 , § 1; 1966, No. 53 (Sp. Sess.), § 5; 1967, No. 201 ; 1969, No. 303 (Adj. Sess.), § 4; 1973, No. 117 , § 3.
Former § 1056, relating to assistants to sergeant at arms, was derived from 1955, No. 277 , § 5. 1953, No. 253 , § 10. 1951, No. 228 , § 5. V.S. 1947, § 10,442. 1947, No. 179 , § 3. 1945, No. 185 , § 6. P.L. § 8936. 1933, No. 157 , § 8576. 1921, No. 15 , § 1. G.L. § 414. 1917, No. 254 , § 407. 1912, No. 20 , § 3. P.S. § 316. 1904, No. 14 , § 1. 1902, No. 7 , § 1. V.S. § 234. 1886, No. 112 , § 1. R.L. § 171. 1878, No. 136 , § 10. G.S. 8, § 79. R.S. 8, § 56. 1838, No. 24 , § 3 and was amended by 1965, No. 18 ; 1966, No. 53 (Sp. Sess.), § 6; 1969, No. 303 (Adj. Sess.), § 5; 1973, No. 117 , § 4.
Former § 1057, relating to messengers, was derived from 1955, No. 277 , § 6. 1953, No. 253 , § 11. 1951, No. 228 , § 6. V.S. 1947, § 10,443. 1945, No. 185 , § 5. P.L. § 8937. 1933, No. 157 , § 8577. 1921, No. 15 , § 1. G.L. § 414. 1917, No. 254 , § 407. 1912, No. 20 , § 3. P.S. § 316. 1904, No. 14 , § 1. 1902, No. 7 , § 1. V.S. § 234. 1886, No. 112 , § 1. R.L. § 171. 1878, No. 136 , § 10. G.S. 8, § 79. R.S. 8, § 56. 1838, No. 24 , § 3 and was amended by 1963, No. 115 , § 2; 1966, No. 53 (Sp. Sess.), § 7; 1969, No. 207 (Adj. Sess.), § 13; 1973, No. 117 , § 16.
Former § 1058. Former § 1058, relating to mileage allowance for attendance upon General Assembly, was derived from V.S. 1947, § 10,444; P.L. § 8938; 1933, No. 157 , § 8578; G.L. § 7390; 1915, No. 226 .
Former § 1059. Former § 1059, relating to report of a list of officers, members, and employees entitled to mileage and the amount due to each, was derived from V.S. 1947, § 10,445; 1937, No. 222 , § 1; P.L. § 8939. 1933, No. 157 , § 8579; G.L. § 7390; 1915, No. 226 .
Former § 1060. Former § 1060, relating to mileage certificates, was derived from V.S. 1947, § 10,446. 1937, No. 222 , § 2. 1935, No. 206 , § 1; amended, 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 65, eff. June 13, 1988.
After the close of the session of the General Assembly, the Secretary of the Senate and the Clerk of the House of Representatives shall each be entitled for each day for services rendered to one-fifth of the weekly salary to which each respectively shall be entitled under the provisions of section 1053 of this title and the necessary expenses in preparing to be printed and bound with an adequate appendix and index the journals of their respective houses. They may each procure necessary competent assistance in the preparation thereof at the expense of the State, and, in the case of the Secretary of the Senate, with the approval of the Rules Committee of the Senate and in the case of the Clerk of the House, with the approval of the Rules Committee of the House of Representatives.
Amended 1963, No. 205 , § 3, eff. April 3, 1963; 1965, No. 72 , § 2, eff. May 26, 1965; 1969, No. 294 (Adj. Sess.), § 18, eff. April 9, 1970, retroactive to Jan. 4, 1970; 1977, No. 109 , § 27, eff. July 3, 1977.
Source. 1953, No. 253 , § 12. V.S. 1947, § 10,447. P.L. § 8940. 1933, No. 157 , § 8580. G.L. § 7381. 1917, No. 254 , § 7152. 1910, No. 249 . 1908, No. 423 .
Amendments--1977. Substituted "rules committee of the senate and in the case of the clerk of the house, with the approval of the rules committee of the house of representatives" for "president pro tempore of the senate and in the case of the clerk of the house, with the approval of the speaker of the house of representatives" in the last sentence.
Amendments--1969 (Adj. Sess.). Changed compensation from $50 a day to one-fifth of the weekly salary to which each shall be entitled under § 1053 of this title.
Amendments--1965. Increased to $50 per day amount secretary of senate and clerk of the house of representatives may receive after close of session for additional services rendered.
Amendments--1963. Increased pay from $20.00 to $30.00 per day.
Cross references. Compensation of clerical assistants for preparation of journals, see 2 V.S.A. § 14.
Former § 1062. Former § 1062, relating to compensation of engrossing clerk, was derived from V.S. 1947, § 10,448; 1947, No. 202 , § 9972; P.L. § 8941; 1931, No. 170 , § 1; G.L. §§ 321, 7383; P.S. §§ 256, 6183; V.S. §§ 189, 5340; 1890, No. 158 ; 1884, No. 156 , § 2; R.L. § 158; 1872, No. 74 , § 2; G.S. 2, § 5; 1850, No. 57 , § 3; R.S. 111, § 12; 1802, p. 108; 1800, p. 4.
Editor's note. As the statutory provisions which authorized the appointment of an engrossing clerk, 3 V.S.A. § 105, were repealed, this section relating to the compensation of such clerk was omitted.
Former § 1063. Former § 1063, relating to the legislative pay board, was derived from 1971, No. 191 (Adj. Sess.), § 19.
Each member of the State Board of Medical Practice shall receive $15.00 a day. The Secretary of the Board shall annually receive $400.00 additional.
Amended 1963, No. 193 , § 21, eff. June 28, 1963.
Source. 1953, No. 70 , § 2. V.S. 1947, § 10,453. 1939, No. 234 , § 1. P.L. § 8947. 1929, No. 113 , § 3. G.L. § 7362. P.S. § 6168. 1906, No. 165 , § 1. 1904, No. 133 , § 6.
Revision note. References to "medical registration" were changed to "medical practice" in text and section heading pursuant to § 1364 of Title 26.
Editor's note. Subsec. 151(b) of Title 26 provides for a per diem payment to board of medical practice members of $30.00 plus actual and necessary expenses.
Amendments--1963. Salary was increased from "$10.00" to "$15.00".
Former §§ 1102-1108. Former § 1102, relating to per diems for members of the state board of osteopathic registration, was derived from 1953, No. 70 , § 3; V.S. 1947, § 10,454; P.L. § 8948; G.L. § 7363;P.S. § 6167; 1906, No. 166 , § 1; 1904, No. 134 , § 10 and amended by 1963, No. 193 , § 24.
Former § 1103, relating to per diems and expense reimbursement for members of the board of dental examiners, was derived from 1953, No. 70 , § 4; V.S. 1947, § 10,455; P.L. § 8949. 1931, No. 129 , § 8; G.L. § 7364; 1912, No. 210 , § 7. P.S. § 6169; 1904, No. 135 , § 4; 1898, No. 114 , § 3. V.S. § 4647; 1882, No. 118 , § 5 and amended by 1963, No. 193 , § 18, No. 81 , § 26.
Former § 1104, relating to per diems for members of the state board of optometry, was derived from 1953, No. 24 ; V.S. 1947, § 10,457; P.L. § 8951; G.L. § 7367; 1908, No. 152 , § 13 and amended by 1963, No. 193 , § 23.
Former § 1105, relating to per diems for members of the state board of chiropractic examination and registration, was derived from 1953, No. 70 , § 5; V.S. 1947, § 10,458; P.L. § 8952. 1921, No. 228 , § 1 and amended by 1963, No. 193 , § 17.
Former § 1106, relating to per diems for members of the state board of nursing, was derived from 1953, No. 70 , § 6; V.S. 1947, § 10,459; P.L. § 8953. G.L. § 7368; 1917, No. 254 , § 7139; 1910, No. 219 , § 6 and amended by 1963, No. 193 , § 22.
Former § 1107, relating to per diems for members of the board of funeral service, was derived from 1951, No. 229 ; V.S. 1947, § 10,460; P.L. § 8954; G.L. § 7369; 1917, No. 254 , § 7140; 1910, No. 216 , § 11 and amended by 1963, No. 193 , § 20.
Former § 1108, relating to per diems for members of the state veterinary board, was derived from 1953, No. 70 , § 7; V.S. 1947, § 10,461; P.L. § 8955. G.L. § 7370; 1917, No. 254 , § 7141; 1912; No. 213, § 10 and amended by 1963, No. 193 , § 25.
Each member of the boards mentioned in sections 1101-1108 of this title, shall be paid his or her reasonable and necessary expenses to be approved by the Chair of the Board.
Source. V.S. 1947, § 10,462. P.L. § 8956. 1933, No. 157 , § 8595.
Reference in text. The reference to §§ 1102-1108, referred to in this section, were repealed by 2005, No. 27 , § 117(3).
Former § 1110. Former § 1110, relating to limitation of expenses of state boards, was derived from V.S. 1947, § 10,463; P.L. § 8947; 1931, No. 129 , § 9; G.L. § 7365; P.S. § 6170; 1906, No. 165 , § 1; 1966, No. 166 , § 1; 1904, No. 135 , § 4; 1904, No. 134 , § 10; 1904, No. 133 , § 6; V.S. § 4666; 1894, No. 99 , § 15 and amended by 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b).
Notwithstanding any provision of law to the contrary, licensees who are 80 years of age or older shall be exempt from payment of a renewal fee required under any provision of Title 26 or any of the following statutes:
Added 1991, No. 167 (Adj. Sess.), § 62a; amended 2019, No. 131 (Adj. Sess.), § 293.
Reference in text. 31 V.S.A. chapter 3 (boxing), referred to in subdiv. (2), was repealed by 1999, No. 133 (Adj. Sess.), § 48, effective January 1, 2001. For present provisions, see 31 V.S.A. chapter 21.
Chapter 203 of this title (auctioneers), referred to in subdiv. (3), was repealed by 2001, No. 151 (Adj. Sess.), § 44, effective June 27, 2002.
Amendments--2019 (Adj. Sess.). Section heading: Substituted "80 years of age and over" for "over 80".
Subdiv. (2): Substituted "chapter 21" for "chapter 3 of Title 31".
Subdiv. (3): Repealed.
Amended 1961, No. 239 , § 2, eff. July 31, 1961; 1965, No. 138 , § 1; 1973, No. 117 , § 19; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1975, No. 118 , § 88; 1977, No. 109 , § 20, eff. July 3, 1977; 1977, No. 222 (Adj. Sess.), § 16, eff. July 2, 1978; 1979, No. 59 , § 21, eff. July 1, 1979; 1979, No. 141 (Adj. Sess.), § 9; 1981, No. 91 , § 6, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 14; 1983, No. 88 , § 3, eff. July 3, 1983; 1983, No. 243 (Adj. Sess.), § 7; 1985, No. 93 , § 9; 1985, No. 225 (Adj. Sess.), § 7; 1987, No. 121 , § 4; 1987, No. 183 (Adj. Sess.), § 9; 1989, No. 67 , § 4; 1989, No. 277 (Adj. Sess.), § 6, eff. July 8, 1990; 1991, No. 189 (Adj. Sess.), § 6; 1993, No. 227 (Adj. Sess.), § 5; 1995, No. 177 (Adj. Sess.), § 4; 1997, No. 28 , § 4, eff. May 15, 1997; 1999, No. 40 , § 3, eff. July 4, 1999; 2001, No. 66 , § 3; 2003, No. 66 , § 317; 2003, No. 156 (Adj. Sess.), § 8, eff. July 11, 2004; 2005, No. 66 , § 3; 2007, No. 47 , § 2; 2009, No. 154 (Adj. Sess.), § 198; 2011, No. 130 (Adj. Sess.), § 6; 2013, No. 160 (Adj. Sess.), § 5; 2015, No. 58 , § B.1113, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § F5; 2017, No. 191 (Adj. Sess.), § 6; 2017, No. 191 (Adj. Sess.), § 9, eff. July 1, 2019.
Source. Subsec. (a): 1957, No. 159 . 1951, No. 230 . V.S. 1947, § 10,465. 1945, No. 189 , § 6. P.L. § 8961. 1929, No. 138 , § 1. 1919, No. 94 , § 1. G.L. § 7401. P.S. § 6204. V.S. § 5357. R.L. § 4499. G.S. 126, § 18.
Subsec. (b): V.S. 1947, § 10,466. P.L. § 8962. G.L. § 7399. 1917, No. 254 , § 7173. 1915, No. 1 , § 199. 1908, No. 178 , §§ 5, 8. P.S. § 6203. V.S. § 5356. R.L. § 4498. 1878, No. 38 , § 1.
Amendments--2017 (Adj. Sess.). Subdiv. (a)(1): Act 191, § 6 substituted "$177.56 a day as of July 8, 2018 and $179.96 a day as of January 6, 2019" for "$167.63 a day as of July 10, 2016 and $174.25 a day as of July 09, 2017".
Subdiv. (a)(1): Act 191, § 9 substituted "$183.38 a day as of July 7, 2019 and $185.86 a day as of January 5, 2020" for "$177.56 day as of July 8, 2018 and $179.96 a day as of January 6, 2019".
Amendments--2015 (Adj. Sess.). Subdiv. (a)(1): Substituted "$167.63 a day as of July 10, 2016 and $174.25 a day as of July 09, 2017" for "$156.49 a day as of July 13, 2014 and $161.65 a day as of July 12, 2015".
Amendments--2015. Subdiv. (a)(1): Substituted "Each" for "The compensation of each" and inserted "entitled to receive compensation in the amount of" preceding "$156.49" in the first sentence.
Subsec. (b): Inserted "be entitled to" following "Assistant judges of the Superior Court shall".
Amendments--2013 (Adj. Sess.). Subdiv. (a)(1): Substituted "$156.49 a day as of July 13, 2014 and $161.65 a day as of July 12, 2015" for "$146.09 a day as of July 1, 2012 and $151.49 a day as of July 14, 2013" following "Superior Court shall".
Amendments--2011 (Adj. Sess.) Subdiv. (a)(1): Substituted "$146.09 a day as of July 1, 2012 and $151.49 a day as of July 14, 2013" for "$142.04 a day as of July 8, 2007" in the first sentence.
Amendments--2009 (Adj. Sess.) Deleted "of superior courts" following "judges" in the section heading, and rewrote subsec. (a).
Amendments--2007 Subsec. (a): Deleted "$126.04 a day as of July 11, 2004, $131.06 a day as of July 10, 2005, and" preceding "$136.28 a day" and added "and $142.04 a day as of July 8, 2007" preceding "for time spent" in the first sentence.
Amendments--2005 Subsec. (a): Rewrote the first sentence and added the second sentence.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "compensation at the daily rate of $126.04 a day as of July 11, 2004" for "$120.64 a day as of July 13, 2003".
Amendments--2003. Subsec. (a): Substituted "$120.64 a day as of July 13, 2003" for "$111.22 a day as of July 1, 2001, $113.22 a day as of January 13, 2002, and $118.86 a day as of July 14, 2002".
Amendments--2001. Subsec. (a): Substituted "$111.22 a day as of July 1, 2001, $113.22 a day as of January 13, 2002, and $118.86 a day as of July 14, 2002" for "$105.14 a day as of July 14, 1999 and $110.18 a day as of July 2, 2000 and thereafter".
Amendments--1999. Subsec. (a): Substituted "$105.14 a day as of July 4, 1999 and $110.18 a day as of July 2, 2000 and thereafter" for "$92.00 a day as of January 6, 1997, and $95.76 a day as of January 4, 1998, and $100.32 a day as of July 5, 1998".
Amendments--1997 Subsec. (a): Deleted "$89.00 a day as of January 6, 1996, and" preceding "$92.00" and inserted "and $95.76 a day as of January 4, 1998, and $100.32 a day as of July 5, 1998" following "1997".
Amendments--1995 (Adj. Sess.) Subsec. (a): Deleted "$85.00 a day as of January 6, 1995, and" preceding "$89.00 a day" and inserted "and $92.00 a day as of January 6, 1997" following "as of January 6, 1996".
Amendments--1993 (Adj. Sess.) Subsec. (a): Substituted "$85.00 a day as of January 6, 1995, and $89.00 a day as of January 6, 1996" for "$79.00 a day as of July 1, 1992, and $82.00 a day as of July 1, 1993" following "receive".
Amendments--1991 (Adj. Sess.) Subsec. (a): Substituted "$79.00" for "$77.50" and inserted "as of July 1, 1992, and $82.00 a day as of July 1, 1993" preceding "for time".
Amendments--1989 (Adj. Sess.) Subsec. (a): Substituted "$77.50" for "$75.00".
Amendments--1989 Subsec. (a): Substituted "$75.00" for "$69.00" preceding "a day".
Amendments--1987 (Adj. Sess.) Subsec. (a): Substituted "$69.00" for "$65.00" preceding "a day".
Amendments--1987 Subsec. (a): Substituted "$65.00" for "$59.00" preceding "a day".
Amendments--1985 (Adj. Sess.) Subsec. (a): Substituted "$59.00" for "$55.00" preceding "a day".
Amendments--1985 Subsec. (a): Substituted "$55.50" for "$53.30" preceding "a day".
Amendments--1983 (Adj. Sess.) Subsec. (a): Substituted "$53.30" for "$51.50" preceding "a day".
Amendments--1983 Subsec. (a): Substituted "$51.50" for "$49.00" following "receive".
Amendments--1981 (Adj. Sess.) Subsec. (a): Increased compensation from "$45.25" to "$49.00".
Amendments--1981 Subsec. (a): Per diem increased to $45.25.
Amendments--1979 (Adj. Sess.) Subsec. (a): Substituted the words "as allowed" for "under the rules and regulations pertaining" preceding the words "to classified state employees" and increased compensation to $41.50 a day.
Amendments--1979 Subsec. (a): Per diem increased to $39.
Amendments--1977 (Adj. Sess.) Subsec. (a): Increased per diem pay to $37.
Amendments--1977 Subsec. (a): Increased per diem pay to $35.00.
Amendments--1975 Subsec. (a): Substituted "superior" for "county" court and "under the rules and regulations pertaining to classified state employees" for "when away from home on official business".
Amendments--1973 (Adj. Sess.) Subsec. (b): Changed "county court" to "superior court".
Amendments--1973 Subsec. (a): Increased per diem pay.
Amendments--1965 Per diem pay increased from $12 to $15.
Amendments--1961 Raised amount received per day, in subsec. (a), from $10 to $12.
At trial for false swearing at inquest investigating misconduct of judges, notwithstanding that at time of the inquest supreme court's issuance of new, broadened definition of a judge's "official duties" may have foreclosed prosecution of defendant on charge of submitting false pay vouchers, prosecutor's questions concerning defendant's signature on file jackets did not support a defense of perjury trap, as investigation into possible coverup of submission of false pay vouchers was properly within the scope of the inquest. State v. Wheel, 155 Vt. 587, 587 A.2d 933 (1990), cert. denied, 514 U.S. 1066, 115 S. Ct. 1697, 131 L. Ed. 560 (1995).
Cited. Wheel v. Robinson, 34 F.3d 60 (2d Cir. 1994).
Amended 1961, No. 278 , § 1, eff. Aug. 1, 1961; 1965, No. 195 , § 2; 1967, No. 339 (Adj. Sess.), § 1; 1969, No. 294 (Adj. Sess.), § 14; 1971, No. 105 , § 2; 1973, No. 117 , § 5; 1973, No. 154 (Adj. Sess.), § 2, eff. March 15, 1974; 1973, No. 266 (Adj. Sess.), § 20; 1975, No. 118 , § 94, eff. April 30, 1975; 1977, No. 109 , § 19, eff. July 3, 1977; 1977, No. 222 (Adj. Sess.), § 7, eff. July 2, 1978; 1979, No. 59 , § 3; 1979, No. 141 (Adj. Sess.), § 11; 1981, No. 91 , § 8, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 15, eff. July 4, 1982; 1983, No. 88 , § 4, eff. July 3, 1983; 1983, No. 243 (Adj. Sess.), § 8; 1985, No. 93 , § 4; 1985, No. 225 (Adj. Sess.), § 8; 1987, No. 121 , § 6; 1987, No. 183 (Adj. Sess.), § 10; 1989, No. 67 , § 5; 1989, No. 277 (Adj. Sess.), § 7, eff. July 8, 1990; 1991, No. 189 (Adj. Sess.), § 8, eff. May 19, 1992; 1993, No. 171 (Adj. Sess.), § 2, eff. June 1, 1994; 1993, No. 227 (Adj. Sess.), § 4; 1995, 1993, No. 177 (Adj. Sess.), § 3; 1997, No. 28 , § 3, eff. May 15, 1997; 1999, No. 40 , § 4, eff. July 4, 1999; 2001, No. 66 , § 4; 2001, No. 116 (Adj. Sess.), § 1, eff. May 28, 2002; 2003, No. 66 , § 318; 2003, No. 156 (Adj. Sess.), § 9, eff. July 11, 2004; 2005, No. 66 , § 5; 2007, No. 47 , § 3; 2009, No. 4 , § 119, eff. April 29, 2009; 2009, No. 4 , § 123, eff. Feb. 1, 2011; 2009, No. 154 (Adj. Sess.), § 199, eff. Feb. 1, 2011; 2011, No. 1 , § 6, eff. Feb. 2, 2011; 2011, No. 1 30 (Adj. Sess.), § 7; 2013, No. 160 (Adj. Sess.), § 6; 2015, No. 58 , § B.1114, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § F6; 2017, No. 191 (Adj. Sess.), § 7; 2017, No. 191 (Adj. Sess.), § 10, eff. July 1, 2019.
Source. Subsec. (a): 1957, No. 300 , § 1.
Subsec. (b): V.S. 1947, § 10,468. P.L. § 8964. 1921, No. 240 .
2006. Corrected the figures in Subdiv. (15) to reflect their amendment in 2005, No. 66 , § 5.
Amendments--2017 (Adj. Sess.). Subsec. (a): Table amended generally by Act 191, § 7.
Subsec. (a): Table amended generally by Act 191, § 10.
Amendments--2015 (Adj. Sess.). Subsec. (a): Changed salaries and dates throughout.
Amendments--2015. Subsec. (a): Deleted "annual salaries of the" preceding "Probate judges", inserted "shall be entitled to receive the following annual salaries" following "Probate Districts" and deleted "shall be as follows" at the end of the subsection.
Subsec. (b): Inserted "entitled to be" following "Probate judges shall be" and inserted "for" preceding "their actual and necessary expenses" in the first sentence.
Amendments--2013 (Adj. Sess.). Subsec. (a): Rewrote the table.
Amendments--2011 (Adj. Sess.) Adjustments made to salary figures throughout and new column of figures added for salaries as of July 14, 2013.
Amendments--2011. Subsec. (c): Substituted "50 percent of the salary of the most highly paid probate judge" for "$45,701.00" in the first and second sentences.
Amendments--2009. Subsec. (a): Act No. 4, § 123, deleted former subdivs. (6), (9), and (11) and redesignated former subdivs. (7) and (8) as present subdivs. (6) and (7); former subdiv. (10) as present subdiv. (8); and former subdivs. (12)-(17) as present subdivs. (9)-(14); in present subdiv. (13) substituted "Windham" for "Westminster" and "59,321" for "43,594" and in present subdiv. (14) substituted "75,859" for "51,559".
Amendments--2007 Revised the table to provide salary increases for judges of probate as of July 8, 2007.
Amendments--2005 Revised the table to provide salary increases for judges of probate as of July 10, 2005 and July 9, 2006.
Amendments--2003 (Adj. Sess.). Revised the table to provide salary increases for judges of probate as of July 11, 2004.
Amendments--2003. Subsec. (a): Revised the table to provide salary increases for judges of probate as of July 13, 2003.
Amendments--2001 (Adj. Sess.). Subsec. (a): Revised the table to provide salary increases for judges of probate as of July 14, 2002.
Amendments--2001. Subsec. (a): Amended generally.
Amendments--1999. Subsec. (a): Revised the table to provide salary increases as of July 4, 1999 and July 2, 2000 and thereafter.
Amendments--1997 Subsec. (a): Increased salaries generally.
Amendments--1995 (Adj. Sess.) Subsec. (a): Amended generally.
Amendments--1993 (Adj. Sess.). Subsec. (a): Act No. 171 deleted subdiv. (3), redesignated former subdivs. (4)-(13) as subdivs. (3)-(12), added subdiv. (13), deleted former subdiv. (15) and redesignated former subdivs. (16)-(19) as subdivs. (15)-(18).
Act No. 227 increased salaries generally.
Amendments--1991 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1989 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1989. Subsec. (a): Increased salaries generally.
Amendments--1987 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1987. Subsec. (a): Increased salaries generally.
Amendments--1985 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1985. Subsec. (a): Increased salaries generally.
Amendments--1983 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1983. Subsec. (a): Increased salaries generally.
Amendments--1981 (Adj. Sess.). Subsec. (a): Increased salaries.
Amendments--1981. Subsec. (a): Increased salaries.
Amendments--1979 (Adj. Sess.). Subsec. (a): Increased salaries.
Amendments--1979. Subsec. (a): Increased salaries.
Amendments--1977 (Adj. Sess.). Subsec. (a): Increased salaries.
Amendments--1977. Subsec. (a): Increased salaries.
Amendments--1975. Subsec. (b): Substituted the words "under the rules and regulations pertaining to classified state employees" for "when away from home on official business".
Amendments--1973 (Adj. Sess.). Subsec. (a): Act. No. 154 numbered undesignated paragraphs and increased salary for Essex.
Act No. 266 increased salaries for all probate districts.
Amendments--1973. Subsec. (a): Increased salaries.
Amendments--1971. Subsec. (a): Omitted provisions relating to copy fees.
Amendments--1969 (Adj. Sess.). Subsec. (a): Added references to §§ 1434 and 1751 and increased salaries.
Amendments--1967 (Adj. Sess.). Subsec. (a): Increased salaries.
Amendments--1965. Subsec. (a): Raised pay of all judges of probate.
Amendments--1961. Subsec. (a): Increased salaries.
Consolidation of probate districts of Addison and New Haven. Salary of judge of probate for the Addison probate district as established by 1957, No. 261 , § 2 was repealed by 1961, No. 278 , § 2.
Transitional provisions. 2009, No. 4 , § 121(a) as amended by 2009, No. 154 (Adj. Sess.), § 235 provides: "The probate courts of the probate districts of Bennington and Manchester are consolidated as of the effective date of this act to form the probate court of the probate district of Bennington, which is deemed to be a continuation of the probate courts of the probate districts of Bennington and Manchester. The current probate judge for the probate court of the probate district of Manchester shall become the probate judge for the probate court of the probate district of Bennington. The current probate registers of the probate districts of Bennington and Manchester shall become the registers for the probate district of Bennington and shall be allowed to maintain their employment status that was in effect on January 31, 2009 until January 31, 2011. The records of the probate courts of the probate districts of Bennington and Manchester shall become the records of the probate court of the probate district of Bennington. The newly consolidated probate court of the probate district of Bennington shall have jurisdiction over all proceedings, records, orders, decrees, judgments and other acts of the probate courts of the probate districts of Bennington and Manchester, including all pending matters and appeals. The probate court of the probate district of Bennington shall have full authority to do all acts concerning all such proceedings and other matters as if they had originated in that court. The assistant judges of Bennington County shall maintain offices for the newly formed district in the former districts which may be used by the probate court full or part time to provide access to probate services. The judge of the newly formed district with the approval of the court administrator shall establish the hours of operation and staffing for each office."
Prior law. Prior salary provisions were found in V.S. 1947, § 10,467, as amended by 1951, No. 231 , § 2, and repealed by 1957, No. 300 , § 4.
Section is only provision under which probate court fees for the benefit of the state are specifically provided. 1956-58 Op. Atty. Gen. 46.
There was nothing in this section which prior to the 1957 amendment either directly or by necessary implication authorized probate judge to charge fees for his own use for his time and services against an estate being probated in his court. 1956-58 Op. Atty. Gen. 32.
Persons acting under the authority of the Probate Division of the Superior Court shall be paid as follows:
Amended 2009, No. 154 (Adj. Sess.), § 200, eff. Feb. 1, 2011.
Source. V.S. 1947, § 10,544. P.L. § 9039. 1921, No. 242 , § 1. G.L. § 7431. P.S. § 6229. V.S. § 5384. 1884, No. 110 , § 9. R.L. § 4534. 1866, No. 20 .
Amendments--2009 (Adj. Sess.) Inserted "division of the superior" following "probate" in the introductory paragraph and in subdiv. (3).
Section expressly authorizes a larger payment in cases of unusual difficulty and responsibility, and is thus distinguishable from statutes prohibiting receipt by certain officers of more than statutory fees. Powell v. Foster's Est., 71 Vt. 160, 44 A. 96 (1899).
Executor is entitled to statutory fee per diem although, in ignorance of the law, he made his charges at lower rate. In re Hall's Est., 70 Vt. 458, 41 A. 508 (1898).
Former § 1144. Former § 1144, relating to compensation of appraisers, was derived from V.S. 1947, § 10,545. P.L. § 9040. 1921, No. 242 , § 2. 1919, No. 49 , § 2.
A judge or register of Probate who directly or indirectly accepts or receives, under color of his or her office, money or other valuable thing, by way of fees, remuneration, or compensation for the performance of an act as such judge or register, except as provided in this title, shall be fined not more than $500.00 nor less than $200.00.
Source. V.S. 1947, § 10,548. P.L. § 9043. G.L. § 7429. P.S. § 6227. V.S. § 5382. R.L. § 4532. G.S. 126, § 29.
Cross references. Probate court fees, see § 1434 of this title.
Probate judges may charge no fees for their own use and benefit, except fees for certified copies. 1956-58 Op. Atty. Gen. 46.
This section obviously prohibits a probate judge from charging fees against estates in his court for his own use, unless exceptions have been provided for. 1956-58 Op. Atty. Gen. 32.
The exercise of the judicial authority of a probate judge cannot properly be used to return to him any personal gain beyond his salary. In re Douglas, 135 Vt. 585, 382 A.2d 215 (1977).
Former § 1146. Former § 1146, relating to expenses and fees for district judges, was derived from: Subsec. (a): 1957, No. 290 , § 1; 1955, No. 285 , § 3. 1951, No. 231 , § 3; V.S. 1947, § 10,470; 1945, No. 189 , § 4; P.L. § 8966; 1933, No. 157 , § 8605; G.L. § 7377. 1917, No. 254 , § 7148; 1915, No. 91 , §§ 5, 21, 25. 1915, No. 272 , § 300; 1915, No. 289 , § 38; 1915, No. 320 . § 2. 1915, No. 321 , § 2; 1912, No. 353 , § 28. 1912, No. 354 , § 6; 1912, No. 356 , § 23; 1912, No. 357 , § 6; 1910, No. 324 , § 13; 1908, No. 291 , § 13; 1908, No. 292 , § 8; 1908, No. 293 , § 14; 1908, No. 296 , § 14; 1908, No. 297 , § 14; P.S. § 6178; 1906, No. 208 , § 1; 1906, No. 306 , § 14; 1906, No. 307 , § 12; V.S. § 5335; 1890, No. 73 , § 1; Subsec. (b): V.S. 1947, § 10,471; P.L. § 8967; 1933, No. 157 , § 8606; 1921, No. 232 , § 1; G.L. § 7377. 1917, No. 254 , § 7148; 1915, No. 91 , §§ 5, 21, 25; 1915, No. 272 , § 300; 1915, No. 289 , § 38; 1915, No. 320 , § 2; 1915, No. 321 , § 2; 1912, No. 353 , § 28; 1912, No. 354 , § 6; 1912, No. 356 , § 23; 1912, No. 357 , § 6. 1910, No. 324 , § 13; 1908, No. 291 , § 13; 1908, No. 292 , § 8; 1908, No. 293 , § 14; 1908, No. 296 , § 14; 1908, No. 297 , § 14; P.S. § 6178; 1906, No. 208 , § 1; 1906, No. 306 , § 14; 1906, No. 307 , § 12; V.S. § 5335. 1890, No. 73 , § 1 and amended by 1959, No. 142 , §§ 3, 9; 1961, No. 241 ; 1965, No. 194 , § 9; No. 195, § 3; 1967, No. 194 , § 16; No. 347 (Adj. Sess.), § 4; 1975, No. 118 , § 95 and 1975, No. 196 (Adj. Sess.), § 13.
The expense of providing a suitable courtroom, without the county courthouse, including rent, heat and light therefor, with office furniture for the use of the Court, shall be paid by the State, if the contract for the same is approved by the Commissioner of Buildings and General Services.
Amended 1961, No. 30 , eff. March 17, 1961; 1995, No. 148 (Adj. Sess.), § 4(c)(2), eff. May 6, 1996.
Source. V.S. 1947, § 10,472 P.L. § 8968. 1933, No. 157 , § 8607. 1921, No. 232 , § 1. G.L. § 7377. 1917, No. 254 , § 7148. 1915, No. 91 , §§ 5, 21, 25. 1915, No. 272 , § 300. 1915, No. 289 , § 38. 1915, No. 320 , § 2. 1915, No. 321 , § 2. 1912, No. 353 , § 28. 1912, No. 354 , § 6. 1912, No. 356 , § 23. 1912, No. 357 , § 6. 1910, No. 324 , § 13. 1908, No. 291 , § 13. 1908, No. 292 , § 8. 1908, No. 293 , § 14. 1908, No. 296 , § 14. 1908, No. 297 , § 14. P.S. § 6178. 1906, No. 208 , § 1. 1906, No. 306 , § 14. 1906, No. 307 , § 12. V.S. § 5335. 1890, No. 73 , § 1.
Revision note. Changed last two words of section " purchasing director" to "commissioner of general services" pursuant to Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the division of purchasing and the transfer of the duties, responsibilities, authority, authorized positions and equipment to the department of general services as established by the order. Executive Order No. 35-87 further provided for the designation of the exempt position of director of purchasing as the position of commissioner of general services. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1995 (Adj. Sess.) Substituted "commissioner of buildings and general services" for "commissioner of general services".
Amendments--1961 Substituted "director" for "agent".
Section authorizes purchasing agent to approve contracts for office furniture to be used for purposes of the municipal court and does not limit court facilities to location which may be used as actual trial or hearing room. 1946-48 Op. Atty. Gen. 262.
Words "office furniture" as used in this section do not include expense of installing or maintaining telephones at court room. 1946-48 Op. Atty. Gen. 263.
Right of approval provided by this section is not arbitrary in character, nor a veto, though in addition to auditing accounts the agent is required to determine necessity of place for court room, reasonableness of rents specified, and other essential terms of lease. Scott v. Gates, 99 Vt. 335, 131 A. 797 (1926).
Five-percent pay cut; State's attorneys. 2009, No. 67 (Adj. Sess.), § 95a(a) provides: "For the remainder of fiscal year 2010 and for fiscal year 2011, the compensation of all State's attorneys shall be reduced by five percent from the rate of compensation which would otherwise be paid under the provisions of 32 V.S.A. § 1183."
Sheriffs annual salaries pay-cut. 2011, No. 63 , § E.207(a) provides: "In fiscal year 2012, the annual salaries of sheriffs earning $60,000 or more shall be reduced by five percent from the salaries which would otherwise be paid under the provisions of 32 V.S.A. § 1182, and the annual salaries of sheriffs earning less than $60,000 shall be reduced by three percent from the salaries which would otherwise be paid under the provision of 32 V.S.A. § 1182."
Former § 1181. Former § 1181, relating to salaries of county clerks, was derived from: Subsec. (a): 1957, No. 255 ; 1953, No. 152 ; 1949, No. 256 ; V.S. 1947, § 10,474; 1945, No. 189 , § 1; P.L. § 8970; 1933, No. 157 , § 8609; 1921, No. 236 , § 1; 1919, No. 212 , § 2; G.L. § 7403; 1908, No. 195 ; P.S. § 6205. 1906, No. 209 , § 1; 1904, No. 167 , § 1; 1902, No. 153 , §§ 1, 5; V.S. § 5358; 1882, No. 102 , §§ 1, 2. R.L. §§ 4501, 4502; 1880, No. 28 , §§ 1, 2; Subsec. (b): V.S. 1947, § 10,475; P.L. § 8972; 1921, No. 236 , § 2 and amended by 1961, No. 73 ; No. 239, § 1,; 1965, No. 195 , § 1; 1967, No. 164 , § 5; 1969, No. 207 (Adj. Sess.), § 16; No. 294 (Adj. Sess.), § 8; 1971, No. 105 , § 3; 1973, No. 117 , § 7; No. 266 (Adj. Sess.), § 21; 1977, No. 109 , § 16; No. 222 (Adj. Sess.), § 8; 1979, No. 59 , § 4; No. 141 (Adj. Sess.), § 12; 1981, No. 91 , § 9; 1981, No. 249 (Adj. Sess.), § 16; 1983, No. 88 , § 5; 1983, No. 243 (Adj. Sess.), § 9; 1985, No. 93 , § 5; 1985, No. 225 (Adj. Sess.), § 9; 1987, No. 121 , § 7; 1987, No. 183 (Adj. Sess.), § 11; 1989, No. 67 , § 6; 1989, No. 277 (Adj. Sess.), § 8; 1991, No. 189 (Adj. sess.), § 9; 1993, No. 227 (Adj. Sess.), § 6; 1995, No. 177 (Adj. Sess.), § 5; 1997, No. 28 , § 5; 1999, No. 40 , § 5; 1999, No. 66 (Adj. Sess.), § 22a; No. 135 (Adj. Sess.), § 2; 2001, No. 66 , § 5; 2001, No. 116 (Adj. Sess.), § 2; 2003, No. 66 , § 319; 2003, No. 156 (Adj. Sess.), § 10; 2005, No. 66 , § 6 and 2007, No. 47 , § 4.
A county may not expend its funds to supplement the statutory salary of the county clerk. 1972-74 Op. Atty. Gen. 38.
Notwithstanding the provisions of sections 502 and 503 of this title, a county clerk may retain for the benefit of the county the execution fee paid pursuant to the issuance of a passport.
Added 1977, No. 247 (Adj. Sess.), § 196; amended 1999, No. 135 (Adj. Sess.), § 3.
Amendments--1999 (Adj. Sess.). Substituted "sections 502 and 503 of this" for "sections 502, 503 and 1181 of this", made a minor change in punctuation and deleted "$3.00" preceding "execution fee".
Amended 1961, No. 242 , eff. Aug. 1, 1961; 1966, No. 49 (Sp. Sess.), § 1; 1967, No. 345 (Adj. Sess.), § 28, eff. April 1, 1969; 1973, No. 117 , § 7; 1973, No. 266 (Adj. Sess.), § 22; 1975, No. 196 (Adj. Sess.), § 5; 1977, No. 109 , § 17, eff. July 3, 1977; 1977, No. 222 (Adj. Sess.), § 9, eff. July 2, 1978; 1979, No. 59 , § 5; No 141 (Adj. Sess.), § 13; 1981, No. 91 , § 10, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 17, eff. July 4, 1982; 1983, No. 88 , § 6, eff. July 3, 1983; 1983, No. 243 (Adj. Sess.), § 10; 1985, No. 93 , § 6; 1985, No. 225 (Adj. Sess.), § 10; 1987, No. 121 , § 8; 1987, No. 183 (Adj. Sess.), § 12; 1989, No. 67 , § 7; 1989, No. 277 (Adj. Sess.), § 9, eff. July 8, 1990; 1991, No. 189 (Adj. Sess.), § 10, eff. May 19, 1992; 1991, No. 257 (Adj. Sess.), § 6; 1993, No. 227 (Adj. Sess.), § 7; 1995, No. 177 (Adj. Sess.), § 6; 1997, No. 28 , § 6, eff. May 15, 1997; 1999, No. 40 , § 6, eff. July 4, 1999; 2001, No. 66 , § 6; 2003, No. 66 , § 320; 2003, No. 156 (Adj. Sess.), § 11, eff. July 11, 2004; 2005, No. 66 , § 7; 2007, No. 47 , § 5; 2011, No. 130 (Adj. Sess.), § 9; 2013, No. 141 (Adj. Sess.), § 22, eff. July 1, 2015; 2013, No. 160 (Adj. Sess.), § 7; 2015, No. 58 , § B.1115, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § F7; 2017, No. 191 (Adj. Sess.), § 11; 2017, No. 191 (Adj. Sess.), § 12, eff. July 1, 2019.
Source. Subsec. (a): 1953, No. 174 . 1951, No. 227 , § 3. V.S. 1947, § 10,476. 1945, No. 189 , § 3. 1941, No. 195 , § 1. P.L. § 8973. 1933, No. 157 , § 8612. 1921, No. 237 . G.L. § 7410. 1917, No. 254 , § 7182. 1915, No. 1 , § 199. 1908, No. 178 , §§ 2, 8.
Subsec. (b): V.S. 1947, § 10,477. P.L. § 8974. 1933, No. 157 , § 8613. 1921, No. 237 . G.L. § 7410. 1917, No. 254 , § 7182. 1915, No. 1 , § 199. 1908, No. 178 , §§ 2, 8.
Amendments--2017 (Adj. Sess.). Subsec. (a): Act 191, § 11, substituted "$82,274.00 as of July 8, 2018 and $83,385.00 as of January 6, 2019" for "$77,672.00 as of July 10, 2016 and $80,740.00 as of July 09, 2017" in the first sentence and substituted "87,067.00 as of July 8, 2018 and $88,242.00 as of January 6, 2019" for "$82,197.00 as of July 10, 2016 and $85,444.00 as of July 09, 2017" in the second sentence.
Subsec. (a): Act 191, § 12, substituted "$84,969.00 as of July 7, 2019 and $86,116.00 as of January 5, 2020" for "$82,274.00 as of July 8, 2018 and $83, 385.00 as of January 6, 2019" in the first sentence and substituted "$89,919.00 as of July 7, 2019 and $91,133.00 as of January 5, 2020" for "$87,067.00 as of July 8, 2018 and $88,242.00 as of January 6, 2019" in the second sentence.
Amendments--2015. Subsec. (a): Substituted "$77,672.00 as of July 10, 2016 and $80,740.00 as of July 09, 2017" for "$72,508.00 as of July 13, 2014 and $74,901.00 as of July 12, 2015" in the first sentence. Substituted "$82,197.00 as of July 10, 2016 and $85,444.00 as of July 09, 2017" for "$76,732.00 as of July 13, 2014 and $79,264.00 as of July 12, 2015" in the second sentence.
Amendments--2013 (Adj. Sess.). Subsec. (a): Act No. 160 substituted "$72,508.00 as of July 13, 2014 and $74,901.00 as of July 12, 2015" for "$67,688.00 as of July 1, 2012 and $70,192.00 as of July 14, 2013" at the end of the first sentence and "$76,732.00 as of July 13, 2014 and $79,264.00 as of July 12, 2015" for "$71,631.00 as of July 1, 2012 and $74,281.00 as of July 14, 2013" at the end of the second sentence.
Subsec. (b): Act No. 141 substituted "obtained Level III law enforcement officer certification" for "completed the full-time training requirements" following "sheriff who has not".
Amendments--2011 (Adj. Sess.) Subsec. (a): Substituted "$67,688.00 as of July 1, 2012 and $70,192.00 as of July 14, 2013" for "$65,812.00 as of July 8, 2007" in the first sentence, and "$71,631.00 as of July 1, 2012 and $74,281.00 as of July 14, 2013" for "$69,646.00 as of July 8, 2007" in the second sentence.
Amendments--2007 Subsec. (a): Substituted "$65,812.00 as of July 8, 2007" for "$58,400.00 as of July 11, 2004, $60,724.00 as of July 10, 2005, and $63,141.00 as of July 9, 2006" in the first sentence, and "$69,646.00 as of July 8, 2007" for "$61,802.00 as of July 11, 2004, $64,262.00 as of July 10, 2005, and $66,820.00 as of July 9, 2006" in the second sentence.
Amendments--2005 Subsec. (a): Added "$60,724.00 as of July 10, 2005, and $63,141.00 as of July 9, 2006" in the first sentence, and "$64,262.00 as of July 10, 2005, and $66,820.00 as of July 9, 2006" in the second sentence.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "$58,400.00 as of July 11, 2004" for "$55,896 as of July 13, 2003" and "$61,802.00 as of July 11, 2004" for "$59,152 as of July 13, 2003".
Amendments--2003. Subsec. (a): Amended generally.
Amendments--1993 (Adj. Sess.). Subsec. (a): Increased salaries generally.
Amendments--1991 (Adj. Sess.). Act No. 189 increased salaries generally.
Act. No. 257 designated existing provisions of the section as subsec. (a) and added subsec. (b).
Amendments--1989 (Adj. Sess.). Increased salaries generally.
Amendments--1989. Increased salaries generally.
Amendments--1987 (Adj. Sess.). Increased salaries generally.
Amendments--1987. Increased salaries generally.
Amendments--1985 (Adj. Sess.). Increased salaries generally.
Amendments--1985. Increased salaries generally.
Amendments--1983 (Adj. Sess.). Increased salaries generally.
Amendments--1983. Increased salaries generally.
Amendments--1981 (Adj. Sess.). Increased salaries.
Amendments--1981, 1979 (Adj. Sess.), 1979, 1977 (Adj. Sess.), 1977, 1973, 1967 (Adj. Sess.), 1966, 1961. Increased salaries.
Amendments--1975 (Adj. Sess.). Omitted undesignated paragraph which provided for pay raises for full-time deputies and the allotment of sums to individual counties.
Amendments--1973 (Adj. Sess.). Numbered undesignated paragraphs and increased salaries.
Amendments--1973. Omitted subsec. (b), which related to sheriffs not being paid by the state for expenses incurred in civil causes.
Exemption from salary reductions for sheriffs taking office prior to July 1, 1992. 1991, No. 257 (Adj. Sess.), § 10(a) provided that any sheriff taking office before July 1, 1992, who has completed the part-time training requirements established under 20 V.S.A. § 2358, shall not be subject to the salary reduction provisions of this section.
Cross references. Sheriffs' fees, see § 1591 of this title.
Cited. McLaughlin v. State, 161 Vt. 492, 642 A.2d 683 (1994); Frank v. United States, 860 F. Supp. 1030 (D. Vt. 1994).
Added 1971, No. 260 (Adj. Sess.), § 34; amended 1973, No. 154 (Adj. Sess.), § 3, eff. March 15, 1974; 1973, No. 266 (Adj. Sess.), § 23, eff. Jan. 1, 1975; 1975, No. 118 , § 96, eff. April 30, 1975; 1975, No. 196 (Adj. Sess.), §§ 6, 7; 1977, No. 109 , § 18, eff. July 3, 1977; 1977, No. 222 (Adj. Sess.), § 10, eff. July 2, 1978; 1979, No. 59 , § 6; 1979, No. 141 (Adj. Sess.), § 14; 1981, No. 91 , § 12, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 18, eff. July 4, 1982; 1983, No. 88 , § 7, eff. July 3, 1983; 1983, No. 195 (Adj. Sess.), § 5(b); 1983, No. 243 (Adj. Sess.), § 12; 1985, No. 93 , § 7; 1985, No. 225 (Adj. Sess.), § 11; 1987, No. 121 , § 11; 1987, No. 183 (Adj. Sess.), § 15; 1989, No. 67 , § 8; 1989, No. 277 (Adj. Sess.), § 10, eff. July 8, 1990; 1991, No. 189 (Adj. Sess.), § 11, eff. July 5, 1992; 1993, No. 227 (Adj. Sess.), § 8; 1995, No. 123 (Adj. Sess.), § 8, eff. June 6, 1996; 1995, No. 177 (Adj. Sess.), § 7; 1997, No. 28 , § 7, eff. May 15, 1997; 1999, No. 40 , § 7, eff. July 4, 1999; 2001, No. 66 , § 7; 2003, No. 66 , § 321; 2003, No. 156 (Adj. Sess.), § 12, eff. July 11, 2004; 2003, No. 156 (Adj. Sess.), § 15; 2005, No. 66 , § 8; 2007, No. 7 , § 7; 2007, No. 47 , § 6; 2011, No. 130 (Adj. Sess.), § 10; 2013, No. 160 (Adj. Sess.), § 8; 2015, No. 58 , § B.1116, eff. June 11, 2015; 2015, No. 172 (Adj. Sess.), § F8; 2017, No. 191 (Adj. Sess.), § 13; 2017, No. 191 (Adj. Sess.), § 14, eff. July 1, 2019.
Annual Salary as of July 7, 2019 Annual Salary as of January 5, 2020 (1) Addison County $114,934 $116,486 (2) Bennington County $114,934 $116,486 (3) Caledonia County $114,934 $116,486 (4) Chittenden County $120,160 $121,782 (5) Essex County $86,202 $87,366 (6) Franklin County $114,934 $116,486 (7) Grand Isle County $86,202 $87,366 (8) Lamoille County $114,934 $116,486 (9) Orange County $114,934 $116,486 (10) Orleans County $114,934 $116,486 (11) Rutland County $114,934 $116,486 (12) Washington County $114,934 $116,486 (13) Windham County $114,934 $116,486 (14) Windsor County $114,934 $116,486
Revision note. At the beginning of subsec. (b), substituted "finance and management commissioner" for "finance and information support commissioner" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Section heading changed to "State's attorneys" from "annual salaries" to better reflect subject matter of the text.
Amendments--2017 (Adj. Sess.). Subsec. (a): Table amended generally by Act 191, § 13 and § 14.
Amendments--2015. Subsec. (a): Deleted "annual salaries of" preceding "State's Attorneys" and inserted "entitled to receive annual salaries as follows" at the end of the subsection.
Amendments--2011 (Adj. Sess.) Subsec. (a): Adjusted salary amounts throughout and added column for salaries as of July 14, 2013.
Amendments--2007 Subsec. (a): Act No. 47 revised the table to provide salary increases for state's attorneys as of July 8, 2007.
Subsec. (b): Act No. 7 substituted "commissioner of finance and management" for "commissioner of human resources".
Amendments--2005 Subsec. (a): Revised the table to provide salary increases for state's attorneys as of July 10, 2005 and July 9, 2006.
Amendments--2003 (Adj. Sess.). Subsec. (a): Revised the table to provide salary increases for state's attorneys as of July 11, 2004.
Subsec. (b): Substituted "commissioner of human resources" for "commissioner of personnel".
Amendments--2003. Subsec. (a): Revised the table to provide salary increases for state's attorneys as of July 13, 2003.
Amendments--1995 (Adj. Sess.) Subsec. (a): Act No. 177 amended the subsection generally.
Subsec. (b): Act No. 123 substituted "commissioner of personnel" for "finance and management commissioner" preceding "shall allow".
Amendments--1993 (Adj. Sess.) Subsec. (a): increased salaries generally.
Amendments--1991 (Adj. Sess.). Subsec. (a): Amended generally.
Amendments--1983 (Adj. Sess.). Subsec. (a): Act No. 243 increased salaries generally.
Subsec. (b): Act No. 195 inserted "and information support" following "finance".
Amendments--1981, 1979 (Adj. Sess.), 1979, 1977 (Adj. Sess.), 1977. Subsec. (a): Increased annual salaries.
Amendments--1975 (Adj. Sess.). Subdiv. (a)(3): Increased compensation.
Subsec. (b): Provided for the payment of "actual" expenses.
Amendments--1975. Subsec. (b): Substituted "commissioner" for "director" and "under the rules and regulations pertaining to classified state employees" for "when away from home on official business".
Amendments--1973 (Adj. Sess.). Act No. 154 numbered undesignated paragraphs and increased salary for Caledonia county state's attorney.
Act No. 266 increased annual salaries of all state's attorneys.
Transfer of rules, positions, and appropriations. 2007, No. 7 , § 6, provides: "(a) The rules of the department of human resources relating to payroll functions in effect on the effective date of this act shall be the rules of the department of finance and management until amended or repealed by that department. All references in those rules to the 'commissioner' and the 'department of human resources' shall be deemed to refer to the 'commissioner of finance and management' and the 'department of finance and management' respectively.
"(b) All employees, professional and support staff, consultants, positions, and equipment and the remaining balances of all appropriations for personal services and operating expenses for payroll functions are transferred from the department of human resources to the department of finance and management."
Prior law. Former § 1183 related to salaries of state's attorneys and was repealed by 1971, No. 120 , § 52.
Prior to repeal former § 1183 was amended by 1959, No. 328 (Adj. Sess.), § 8; 1961, No. 283 , § 1; 1963, No. 150 ; 1965, No. 132 ; 1967, No. 164 , §§ 1, 2; 1967, No. 363 (Adj. Sess.), §§ 3-5; 1969, No. 134 , No. 266 (Adj. Sess.), § 9.
Provision of former § 1183 that state's attorneys shall be paid an annual allowance payable quarterly commencing Feb. 1 of each year indicates legislative intention that allowance should be made commencing on first quarter accruing after July 1, 1953. 1952-54 Op. Atty. Gen. 65.
Former § 1183a. Former § 1183a, relating to salaries of State's attorneys, was derived from 1971, No. 120 , § 51 and is now covered by § 1183 of this title.
Former § 1184. Former § 1184, relating to incumbent State's attorney's salary, was derived from 1971, No. 260 (Adj. Sess.), § 35; 1973,No. 117, § 8.
Added 1971, No. 260 (Adj. Sess.), § 36; amended 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 67, eff. June 13, 1988; 2003, No. 156 (Adj. Sess.), § 15; 2017, No. 81 , § 11, eff. June 15, 2017.
Revision note. At the beginning of the first sentence, substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--2017. Subdiv. (b)(1): Inserted "unless otherwise modified by a collective bargaining agreement entered into pursuant to 3 V.S.A. chapter 27" following "Attorney" in the first sentence and "unless otherwise determined through collective bargaining pursuant to 3 V.S.A. chapter 27" following "Governor" in the third sentence.
Subdiv. (b)(2): Added.
Amendments--2003 (Adj. Sess.). Subsec. (b): Substituted "commissioner of human resources" for "commissioner of personnel" in the third sentence.
Amendments--1987 (Adj. Sess.). Section amended generally.
Amendments--1983 (Adj. Sess.). Inserted "and information support" following "commissioner of finance" in the first sentence.
Secretaries with the State's Attorney's Offices are to be considered State employees paid by the State, and shall receive those benefits available to other classified State employees who are similarly situated, but the same statutory subsection provides that the secretaries are not subject to the rules regarding classification of State employees and that they shall be hired by and shall serve at the pleasure of the State's Attorney. In short, although the provision requires that the secretaries be paid as State employees, it also recognizes that they will be hired by and work for a county employer, which makes them municipal employees under the Vermont Municipal Employee Relations Act. In re Election Petitions, 201 Vt. 123, 136 A.3d 213 (2016).
Electors of President and Vice President shall receive for their services, in attending their meetings, the sum of $10.00 and their actual expenses.
Source. V.S. 1947, § 10,420. P.L. § 8891. G.L. § 283. P.S. § 223. V.S. § 173. R.L. § 116. 1880, No. 136 , § 6.
Former § 1222. Former § 1222, relating to city grand jurors, was derived from: Subsec. (a): 1959, No. 156 , § 1; 1953, No. 231 ; V.S. 1947, § 10,480; 1945, No. 189 , § 5; P.L. § 8977; G.L. § 7453; 1910, No. 91 , § 3 and amended by 1959, No. 156 , § 2.
Subsec. (b): V.S. 1947, § 10,481; P.L. § 8978; G.L. § 7452; 1910, No. 91 , § 3.
Subsec. (c): 1959, No. 156 , § 2.
Section is now covered by § 1223 of this title.
Former § 1223. Former § 1223, relating to city grand jurors and salaries, was derived from 1961, No. 283 , § 2
Town clerks shall receive such salaries as the town may vote, to be paid by their respective towns each year. A town may vote a salary in addition to fees retained under section 1401 of this title, or a salary in lieu of fees. If a town votes a salary in lieu of fees, those fees shall be charged and collected by the clerk and at least quarterly turned over to the town treasurer and credited to the town general fund.
Amended 1979, No. 161 (Adj. Sess.), § 14, eff. date, see note set out below.
Source. V.S. 1947, § 10,488. P.L. § 8986. 1921, No. 97 , § 1. 1919, No. 219 , § 1.
Amendments--1979 (Adj. Sess.). Added last two sentences which provided a town may vote a salary in addition to fees or a salary in lieu of fees and disposition of such fees.
Effective date. 1979, No. 161 (Adj. Sess.), § 16, provided "This act shall take effect July 1, 1980, except that secs. 14 [which amended this section], 15 [which added § 1179 to Title 24] and 16 [this note] shall not apply to any town clerk in office on that date [July 1, 1980] during the remainder of his or her current term of office."
The compensation of a town road commissioner shall be fixed by the selectboard.
Amended 1981, No. 87 , § 4; 2017, No. 130 (Adj. Sess.), § 18.
Source. V.S. 1947, § 10,489 P.L. § 8987. G.L. § 4541. P.S. § 3961. V.S. § 3452. 1894, No. 80 . 1892, No. 56 , § 16.
Amendments--2017 (Adj. Sess.). Deleted ", shall not be less than $2.00 per day for time actually spent, and shall be paid out of the Transportation Fund" from the end of the paragraph.
Amendments--1981. Changed "highway fund" to "transportation fund".
Former § 1226. Former § 1226, relating to allowance for constable at general election, was derived from 1955, No. 7 . V.S. 1947, § 10,490; P.L. § 8988; G.L. § 7415; P.S. § 6212; V.S. § 5368; 1892, No. 99 .
An appraiser for unorganized towns and gores shall receive $50.00 a day and necessary expenses for time actually spent in the performance of his or her duties.
Amended 1965, No. 138 , § 2; 1985, No. 264 (Adj. Sess.), § 2.
Source. 1957, No. 298 , § 6. 1953, No. 161 , § 2. V.S. 1947, § 10,449. 1947, No. 44 , § 3. P.L. § 8943. G.L. § 7460. 1915, No. 1 , § 210. 1912, No. 42 , § 9.
Amendments--1985 (Adj. Sess.). Substituted "$50.00" for "$15.00".
Amendments--1965. Per diem pay increased from $10 to $15.
Former § 1228. Former § 1228, relating to appraisers for unified towns and gores of Essex County, was derived from 1967, No. 331 (Adj. Sess.), § 2 and amended by 1985, No. 264 (Adj. Sess.), § 3.
A supervisor for unorganized towns and gores shall receive $15.00 a day for time actually spent in the performance of his or her duties, except for his or her services as collector of taxes. On all taxes collected after the expiration of 90 days from mailing of his or her tax notice, such supervisor shall be allowed to tax and collect from the taxpayer a commission of eight percent in the amount of the tax, which commission shall be paid into the State Treasury as provided in section 4967 of this title.
Amended 1963, No. 193 , § 31, eff. June 28, 1963.
Source. 1957, No. 298 , § 5. 1953, No. 161 . V.S. 1947, § 10,450. 1947, No. 44 , § 4. 1939, No. 19 , § 4. P.L. § 8944. G.L. § 7461. 1915, No. 1 , § 183. 1912, No. 42 , § 34. P.S. § 6256. V.S. § 5408. R.L. § 4537. 1865, No. 21 , § 6. 1862, No. 18 , § 6.
Amendments--1963. Compensation was increased from "$10.00" to "$15.00" a day.
Applicability. Pursuant to 1967, No. 331 (Adj. Sess.), § 5, eff. Jan. 1, 1969, this section no longer applies to the unorganized towns and gores in Essex county, or to the supervisor or appraisers for those unorganized towns and gores.
Cross references. Unified towns and gores in Essex County, see 24 V.S.A. chapter 41.
Cross references. Program for reimbursement of credit card charges by state officials and employees generally, see § 466 of this title.
Amended 1959, No. 161 , § 1, eff. July 1, 1960; 1959, No. 328 (Adj. Sess.), § 8(c); 1961, No. 214 , eff. July 11, 1961; 1975, No. 85 ; 1961, No. 86 , § 2, eff. April 28, 1975; 1977, No. 109 , § 31, eff. July 1, 1979; 1981, No. 249 (Adj. Sess.), § 27, eff. May 4, 1982; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 243 (Adj. Sess.), § 68, eff. June 13, 1988; 1995, No. 123 (Adj. Sess.), § 8, eff. June 6, 1996; 2003, No. 156 (Adj. Sess.), § 15; 2007, No. 7 , § 7; 2015, No. 172 (Adj. Sess.), § E.108.2, eff. June 8, 2016.
Source. 1953, No. 29 . V.S. 1947, § 10,482. P.L. § 8980. 1933, No. 157 , § 8619. 1923, No. 7 , § 22. 1917, No. 17 , § 15. 1917, No. 32 , § 1. 1917, No. 115 , § 10. 1917, No. 128 , § 4. 1917, No. 160 , § 8. 1917, No. 17 1 , § 2. 1917, No. 244 , § 4. 1917, No. 248 , § 1. 1917, No. 254 , §§ 7142, 7165. 1915, No. 1 , § 176. 1915, No. 64 , §§ 4, 180. 1915, No. 1 64, § 29. 1915, No. 224 , § 2. 1915, No. 234 . 1912, No. 247 , § 1. 1912, No. 253 , § 2. 1910, No. 240 , § 2. 1910, No. 241 . 1908, No. 116 , § 21. 1908, No. 417 . P.S. §§ 6148, 6172, 6195. 1906, No. 43 , § 3. 1906, No. 111 , § 13. 1906, No. 126 , §§ 6, 28. 1906, No. 218 , § 1. 1902, No. 68 , § 11. 1900, No. 69 , §§ 6, 11. 1898, No. 132 , § 1. 1898, No. 136 , § 2. 1896, No. 123 , §§ 1, 3. V.S. §§ 597, 5332. 1888, No. 9 , § 4. 1886, No. 23 , § 15. 1884, No. 48 , § 2. R.L. §§ 3491, 3492. G.S. 28, § 129. 1855, No. 26 , § 9.
Revision note. At the end of the third sentence of subsec. (a), substituted "section 904(a) of Title 3" for "section 504(a) of Title 3" to correct an error in the reference.
In the fourth sentence of subsec. (a), substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
2015 (Adj. Sess.) general amendment. 2015, No. 172 (Adj. Sess.), § E.108.2 provides: "(a) The words "Commissioner of Finance and Management" are amended to read "Commissioner of Human Resources" in the following statutes: (1) 3 V.S.A. § 631(a)(6)-(7), and 32 V.S.A. § 1261(a)."
Amendments--2007. Subsec. (a): Substituted "commissioner of finance and management" for "commissioner of human resources".
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "commissioner of human resources" for "commissioner of personnel" in the fifth sentence.
Amendments--1995 (Adj. Sess.) Subsec. (a): Substituted "commissioner of personnel" for "commissioner of finance and management" in the fifth sentence.
Amendments--1987 (Adj. Sess.). Subsec. (a): Rewrote the former first sentence as the present first and second sentences.
Subsec. (b): Substituted "standards" for "regulations" following "prescribe" in the first sentence and rewrote the second sentence.
Amendments--1983 (Adj. Sess.). Subsec. (a): Inserted "of information support" following "commissioner of finance" in the fourth sentence.
Amendments--1981 (Adj. Sess.). Subsec. (a): Substituted "and" for "or" between "home" and "office" and added provision for mileage reimbursement when an employee is called in and required to work at any time other than continuously into his normally scheduled shift in the first sentence, and deleted former last sentence, which read "He shall not be allowed expenses for travel between his home and an office of the agency by which he is employed unless approved by the appointing officer and the governor."
Amendments--1977. Subsec. (a): Provided that compensation for subsistence, travel and other expenses occurring while conducting business for the state shall be the subject of collective bargaining as defined in § 904(a) of Title 3.
Subsec. (b): Provided that regulations are subject to the collective bargaining agreement as defined in § 904(a) of Title 3.
Amendments--1975. Subsec. (a): Act No. 85 designated existing section as subsec. (a) and added provisions for meals taken during travel in the first sentence. Substituted "commissioner of finance" for "finance director" in the third sentence.
Subsec. (c): Added by Act No. 86.
Amendments--1961. Added provisions relating to working out of home.
Amendments--1959 (Adj. Sess.). Substituted "finance director" for "auditor of accounts".
Amendments--1959. Added exception relating to travel between residence and office and subsistence thereat.
Probationary troopers are "employees" within the meaning of this section. 1952-54 Op. Atty. Gen. 302. (Decided under prior law.)
Word "employees" as used in this section includes state officers or state officials whose salaries, or the minimum or maximum thereof, are fixed by statute. 1952-54 Op. Atty. Gen. 54. (Decided under prior law.)
The limitation on expenses as to employees, including state officers or officials whose salaries, or the minimum or maximum thereof, is not fixed by statute, does not apply if the appointing authority and the governor direct otherwise and having so directed so as to avoid the application of this section in a specific case, the general law would be applicable. 1952-54 Op. Atty. Gen. 54. (Decided under prior law.)
State employees who do part of their work in the field and part at an office are not entitled to payment for expenses when they are doing field work in the town in which their office is located. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
State employees who have no regular duties at a particular office and no regular place of employment other than the state as a whole, may continue to receive payment of all their expenses while away from home. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
Fact that state employees, who have no regular duties at a particular office and no regular place of employment other than the state as a whole, occasionally are called to a central office of their department to report or receive instruction does not bring such travel within the limitations of the proviso in the first sentence of this section. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
Expenses for travel from home to office may not be paid to state employees required by their employment to regularly perform their duties in state offices. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
State employees who spend part of their time in the field and yet have regular duties to perform at an office may not receive payment for their expenses to and at their office. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
As to the reimbursement for expenses of state employees who could be claimed to have more than one office or one place of usual employment, it is permissible for appointing authority to designate one fixed location or office as place of usual employment, and as to such place, employee could not receive travel expense or subsistence thereat unless appointing authority and governor approved otherwise. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
Probationary troopers are entitled to benefits plainly contained in this section whenever such troopers are, for the convenience of the state, required to move from one official station to another. 1952-54 Op. Atty. Gen. 303. (Decided under prior law.)
Section does not authorize state official to be reimbursed for entire cost of rental of apartment in Montpelier used by himself and family nor should he be reimbursed for fuel oil used to heat such apartment, but only for expenses necessarily incurred by him when away from his residence for travel, room and meals, postage, telephone, etc. 1936-38 Op. Atty. Gen. 251. (Decided under prior law.)
The $750 limitation of former § 1263 applies only to state officers or state officials whose salaries, or the minimum or maximum thereof, are fixed by statute and who reside of Montpelier, and such limitation also applies only in case of travel to or from capital city and subsistence thereat. 1952-54 Op. Atty. Gen. 54. (Decided under prior law.)
Director of unemployment compensation division of Vermont unemployment compensation commission is an officer of state within meaning of this section and is properly entitled to mileage and subsistence within limitations set forth therein so long as provisions for same are expressly included in his appointment and approved by governor. 195o-52 Op. Atty. Gen. 384. (Decided under prior law.)
The $750 limitation does not have to be allotted monthly at $62.50 and the amount of expenses for any given month charged against this limitation does not matter so long as total for fiscal year does not exceed $750. Per Diem members of liquor control board are officers within meaning of this section and are within the limitation contained therein. 1948-50 Op. Atty. Gen. 159. (Decided under prior law.)
Officers paid by state who have regular duties or regular offices without Montpelier and whose duties are performed for various state agencies or administrative departments in Part II of the 1947 general appropriations act are "state officers" within meaning of such term as used in this section. 1946-48 Op. Atty. Gen. 62. (Decided under prior law.)
Sums paid to governor in reimbursement of living expenses incurred at Montpelier in his official capacity are deducted from his gross income and are not taxable. 1952-54 Op. Atty. Gen. 390. (Decided under prior law.)
Where person holds office of civil and military affairs and that of member of the liquor control board, fee or salary of each office and expense allowance to each within the limitations provided by this section, accrue to person holding such office, respectively, and qualified therein. 1948-50 Op. Atty. Gen. 160. (Decided under prior law.)
"Office", as used in the proviso of the first sentence of this section, means no more than "place of usual employment", as the latter term was used in 32 V.S.A. former § 1263. 1960-62 Op. Atty. Gen. 36. (Decided under prior law.)
Since this section is a limitation, if a person has no place of usual employment excepting the state of Vermont as a whole, he would not be included in the limitation and would therefore be entitled to be reimbursed his necessary expenses when away from home for travel and subsistence by virtue of the provisions of § 1261 of this title. 1952-54 Op. Atty. Gen. 53. (Decided under prior law.)
Section does not apply to those expenses incurred by members of liquor control board when on duty at board meeting which is held at any location in Vermont other than Montpelier. 1948-50 Op. Atty. Gen. 166. (Decided under prior law.)
Words "residence" and "residing" are used in their ordinary meaning. 1948-50 Op. Atty. Gen. 70. (Decided under prior law.)
Former § 1262. Former § 1262, relating to office expenses, was derived from 1959, No. 328 (Adj. Sess.), § 15; V.S. 1947, § 10,483; P.L. § 8981; 1933, No. 157 , § 8620; G.L. § 7394; 1917, No. 17 , § 15; 1917, No. 32 , § 1; 1917, No. 115 , § 10; 1917, No. 128 , § 4; 1917, No. 160 , § 8; 1917, No. 17 1 , § 2; 1917, No. 244 , § 4; 1917, No. 248 , § 1; 1917, No. 254 , §§ 7142, 7165; 1915, No. 1 , § 176; 1915, No. 64 , §§ 4, 180; 1915, No. 1 64, § 29; 1915, No. 224 , § 2; 1915, No. 234 ; 1912, No. 247 , § 1; 1912, No. 253 , § 2; 1910, No. 240 , § 2; 1910, No. 241 ; 1908, No. 116 , § 21; 1908, No. 417 ; P.S. §§ 6148, 6172, 6195; 1906, No. 43 , § 3; 1906, No. 111 , § 13; 1906, No. 126 , §§ 6, 28; 1906, No. 218 , § 1; 1902, No. 68 , § 11; 1900, No. 69 , §§ 6, 11; 1898, No. 132 , § 1; 1898, No. 136 , No. 2; 1896, No. 123 , §§ 1, 3; V.S. §§ 597, 5332; 1888, No. 9 , § 4; 1886, No. 23 , § 15; 1884, No. 48 , § 2; R.L. §§ 3491, 3492; G.S. 28, § 129; 1855, No. 26 , § 9.
Section is now covered by § 906 of Title 29.
Former § 1263. Former § 1263 relating to limitation of expenses was derived from 1953, No. 267 ; V.S. 1947, § 10,484; P.L. § 8982; 1923, No. 7 , § 45.
Travel between residence and office and subsistence thereat is now covered by § 1261 of this title.
Former §§ 1264, 1265. Former § 1264, relating to supplies and expenses at Montpelier, was derived from V.S. 1947, § 10,485; 1947, No. 202 , § 10,008; P.L. § 8983; 1933, No. 157 , § 8622; G.L. § 7394; 1917, No. 17 , § 15; 1917, No. 32 , § 1; 1917, No. 115 , § 10; 1917, No. 128 , § 4; 1917, No. 160 , § 8; 1917, No. 17 1 , § 2; 1917, No. 244 , § 4; 1917, No. 248 , § 1; 1917, No. 254 , §§ 7142, 7165; 1915, No. 1 , § 176; 1915, No. 64 , §§ 4, 180; 1915, No. 1 64, § 29; 1915, No. 224 , § 2; 1915, No. 234 ; 1912, No. 247 , § 1; 1912, No. 253 , § 2; 1910, No. 240 , § 2; 1910, No. 241 ; 1908, No. 116 , § 21; 1908, No. 417 ; P.S. §§ 6148, 6172, 6195; 1906, No. 43 , § 3; 1906, No. 111 , § 13; 1906, No. 126 , §§ 6, 28; 1906, No. 218 , § 1; 1902, No. 68 , § 11; 1900, No. 69 , §§ 6, 11; 1898, No. 132 , § 1; 1898, No. 136 , § 2; 1896, No. 123 , §§ 1, 3; V.S. §§ 597, 5332; 1888, No. 9 , § 4; 1886, No. 23 , § 15; 1884, No. 48 , § 2; R.L. §§ 3491, 3492; G.S. 28, § 129, 1855, No. 26 , § 9.
Former § 1265, relating to supplies and expenses elsewhere than Montpelier, was derived from V.S. 1947, § 10,486; 1947, No. 202 , § 10,009; P.L. § 8984; 1933, No. 157 , § 8623; G.L. § 7394; 1917, No. 17 , § 15; 1917, No. 32 , § 1; 1917, No. 115 , § 10; 1917, No. 128 , § 4; 1917, No. 160 , § 8; 1917, No. 17 1 , § 2; 1917, No. 244 , § 4; 1917, No. 248 , § 1; 1917, No. 254 , §§ 7142, 7165; 1915, No. 1 , § 176; 1915, No. 64 , §§ 4, 180; 1915, No. 1 64, § 29; 1915, No. 224 , § 2; 1915, No. 234 ; 1912, No. 247 , § 1; 1912, No. 253 , § 2; 1910, No. 240 , § 2; 1910, No. 241 ; 1908, No. 116 , § 21; 1908, No. 417 ; P.S. §§ 6148, 6172, 6195; 1906, No. 43 , § 3; 1906, No. 111 , § 13; 1906, No. 126 , §§ 6, 28; 1906, No. 218 , § 1; 1902, No. 68 , § 11; 1900, No. 69 , §§ 6, 11; 1898, No. 132 , § 1; 1898, No. 136 , § 2; 1896, No. 123 , §§ 1, 3; V.S. §§ 597, 5332; 1888, No. 9 , § 4; 1886, No. 23 , § 15; 1884, No. 48 , § 2; R.L. §§ 3491, 3492; G.S. 28, § 129; 1855, No. 26 , § 9.
Each department, board, or commission, unless otherwise specifically provided, is empowered to employ such assistance, clerical or otherwise, as the Governor deems necessary and, subject to his or her approval, to fix the compensation to be paid therefor.
Source. V.S. 1947, § 10,487. P.L. § 8985. 1933, No. 157 , § 8624.
This section must be read in connection with § 2252 of Title 26. 1964-66 Op. Atty. Gen. 205.
This section and 3 V.S.A. § 207 have been largely supplanted by personnel acts, but they remain in effect insofar as exempt positions are concerned. 1956-58 Op. Atty. Gen. 162.
Public service commission may appoint one principal assistant, provided governor deems such assistant necessary for proper administration of commission. 1956-58 Op. Atty. Gen. 162.
Reimbursement for mileage shall be a subject of collective bargaining as defined in 3 V.S.A. § 904(a) .
Added 1975, No. 118 , § 97; amended 1977, No. 109 , § 32, eff. July 1, 1979.
Amendments--1977. Amended generally to provide reimbursement for mileage shall be a subject of collective bargaining.
Employees as defined by subsection 1020(a) of this title who fill permanent positions, have been continuously employed more than six months and whose employment is otherwise in good standing shall be provided with fair notice of separation from a position from the Governor or the Governor-Elect. Fair notice shall be no greater than that provided to classified employees. For the purpose of this section, fair notice shall be at least 30 days. The Governor may provide pay in lieu of notice for a maximum of 30 days.
Added 1991, No. 189 (Adj. Sess.), § 15, eff. May 19, 1992.
Added 2001, No. 116 (Adj. Sess.), § 7, eff. May 28, 2002.
An officer whose compensation is established by this chapter may choose to be compensated at a lower rate.
Added 2015, No. 58 , § B.1108.
SUBCHAPTER 1. GENERAL PROVISIONS
SUBCHAPTER 2. STATE FEES IN JUDICIAL PROCEEDINGS
SUBCHAPTER 3. TAXATION OF COSTS
SUBCHAPTER 4. JURORS' FEES
SUBCHAPTER 5. WITNESS FEES
SUBCHAPTER 6. SHERIFFS AND OTHER OFFICERS
SUBCHAPTER 7. TRUSTEES, APPRAISERS, ELECTION OFFICERS, AND JAILERS
SUBCHAPTER 8. TOWN OFFICERS
SUBCHAPTER 9. VITAL REGISTRATION
SUBCHAPTER 10. MISCELLANEOUS FEES
All lawful fees received by any state, county, or municipal official shall belong to such official, unless other provision therefor is made by law.
Source. V.S. 1947, § 10,567. P.L. § 9063. 1933, No. 157 , § 8700.
Cross references. Fees defined, see 1 V.S.A. § 115.
Unless otherwise provided, any person or official lawfully entitled to charge, demand, and receive fees for services rendered shall deliver to any person paying such fees a receipt therefor, if so requested, which receipt shall show the items of such fees, the sum thereof together with the date when such services were rendered, and the date of payment.
Source. V.S. 1947, § 10,568. P.L. § 9064. G.L. §§ 7418, 7428. P.S. §§ 6216, 6226. V.S. §§ 5372, 5381. R.L. §§ 4516, 4531. G.S. 125, § 8. G.S. 126, § 28. R.S. 106, § 7. 1802, p. 76.
Amended 1959, No. 328 (Adj. Sess.), § 8; 1969, No. 222 (Adj. Sess.), § 1; 1971, No. 185 (Adj. Sess.), § 216, eff. March 29, 1972; 1975, No. 118 , § 98; 1987, No. 1 , § 3, eff. Jan. 30, 1987; 1991, No. 257 (Adj. Sess.), § 7; 2017, No. 160 (Adj. Sess.), § 5(3), eff. July 1, 2019.
Source. V.S. 1947, § 579. P.L. § 526. G.L. § 613. P.S. § 448. 1906, No. 63 , § 18. V.S. § 334. R.L. § 246. G.S. 9, §§ 6, 7. 1845, No. 32 , §§ 1, 2. 1991, No. 257 (Adj. Sess.), § 7.
Amendments--2017 (Adj. Sess.). Subsec. (b): Repealed effective July 1, 2019.
Amendments--1991 (Adj. Sess.). Subsec. (b): Inserted "a sheriff or deputy sheriff" following "warden" in two places.
Amendments--1987. Subsec. (b): Inserted "a municipal police officer" preceding "a fish and game" in the first sentence and "municipal police officer" preceding "fish and game" in the second sentence.
Amendments--1975. Subsec. (a): Designated existing section as subsec. (a).
Amendments--1975. Subsec. (b): Added.
Amendments--1971 (Adj. Sess.). Provided for making rules for certain fees by supreme court alone.
Amendments--1969 (Adj. Sess.). Substituted "court administrator" for "finance director".
A Justice of the Supreme Court or a Superior judge shall not demand or receive fees for special services performed by him or her either as a Justice or judge.
Amended 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29, 1972.
Source. V.S. 1947, § 10,464. P.L. § 8960. 1933, No. 157 , § 8599. 1929, No. 137 , § 1. 1921, No. 230 , § 1. G.L. § 7375. 1915, No. 1 , § 176. 1908, No. 189 . P.S. § 6176. 1906, No. 63 , § 17. 1896, No. 117 , § 1. V.S. § 5333. 1886, No. 55 , § 1. R.L. § 4479. 1866, No. 71 .
Amendments--1971 (Adj. Sess.). Changed "justice, judge or chancellor" to "justice or judge". See note under § 219 of Title 4.
When an instrument is left for recording, any public official required by law to record it may require that the names be typed, stamped, or printed under the signatures. An additional recording fee of $2.00 may be charged by the recorder for those instruments which fail in this requirement.
Amended 1993, No. 170 (Adj. Sess.), § 12.
Amendments--1993 (Adj. Sess.). Substituted "$2.00" for "1.00" in the second sentence.
An instrument shall not be invalid because of the illegibility of the signatures, nor shall such illegibility affect the time in which the instrument is received for record.
Added 1965, No. 101 , § 2.
Added 1981, No. 1 (Sp. Sess.), § 13, eff. July 17, 1981; amended 1993, No. 60 , § 51; 2005, No. 215 (Adj. Sess.), § 75b; 2007, No. 173 (Adj. Sess.), § 4; 2015, No. 34 , § 3, eff. Oct. 1, 2015.
Amendments--2007 (Adj. Sess.). Added the third sentence.
Amendments--2005 (Adj. Sess.). Added the fourth sentence.
Amendments--1993. Added the third sentence.
Effective date of amendment. 2015, No. 34 , § 5(a) provides: "Secs. 1 (insurance coverage for victims of sexual assault) [which enacted 8 V.S.A. § 4089] and 3 (costs borne by the State) [which amended this section] shall take effect on October 1, 2015, except that the Victims' Compensation Fund shall reimburse health care facilities and health care providers at 60 percent of billed charges beginning on the date of passage of this act."
Cross references. Compensation to victims of crime, see 13 V.S.A. chapter 167, subchapter 1.
The Court Administrator shall reimburse guardians ad litem for necessary and actual expenses incurred in the performance of their duties.
Added 1987, No. 222 (Adj. Sess.), § 3.
Purpose of increased court filing fees. 1985, No. 54 , § 1, provided: "It is the intent of the general assembly that the increases in court filing fees under this act [which amended §§ 1431, 1432 and 1434 of this title] will generate additional revenue to be used to provide legal assistance for indigents in civil matters."
Amended 1967, No. 119 , § 3; 1969, No. 125 , § 14; 1975, No. 206 (Adj. Sess.), § 2, eff. date; 1985, No. 54 , § 2; 1989, No. 221 (Adj. Sess.), § 9; 1995, No. 77 (Adj. Sess.), § 1, eff. March 21, 1996; 1997, No. 121 (Adj. Sess.), § 22; 2003, No. 70 (Adj. Sess.), § 20, eff. March 1, 2004; 2007, No. 153 (Adj. Sess.), § 19; 2009, No. 154 (Adj. Sess.), § 203, 203a; 2009, No. 154 (Adj. Sess.), § 203b, eff. Feb. 1, 2011; 2011, No. 92 (Adj. Sess.), § 5a; 2013, No. 67 , § 3; 2013, No. 191 (Adj. Sess.), § 23; 2015, No. 57 , § 33; 2017, No. 76 , § 1; 2019, No. 32 , § 10; 2019, No. 70 , § 27; 2019, No. 175 (Adj. Sess.), § 25, eff. Oct. 8, 2020.
Source. 1953, No. 104 . 1951, No. 226 , § 2. V.S. 1947, § 10,493. P.L. § 8991. G.L. § 7405. 1912, No. 249 . P.S. § 6208. 1902, No. 153 , §§ 2, 5. V.S. § 5363. 1890, No. 28 . 1888, No. 50 . 1886, No. 61 . 1884, No. 61 . 1884, No. 129 , § 2. R.L. §§ 988, 4522. 1878, No. 41 . G.S. 126, § 30.
Reference in text. District Court Civil Rule 3.1, referred to in subsec. (g), was abrogated effective July 1, 2002, except that it shall continue to apply in any case pending in District Court on that date.
2004. Changed "and family courts" to "family, and environmental courts" and in the section heading to more accurately reflect the content of the section.
2019. The text of this section is based on the harmonization of two amendments. During the 2019 session, this section was amended twice, by Act Nos. 32 and 70, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 2019 session, the text of Act Nos. 32 and 70 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 (Adj. Sess.). Subdiv. (b)(1): Substituted "(7)" for "(5)".
Subdiv. (b)(7): Added.
Amendments--2019. Subsec. (d): Act No. 70 deleted "appeal" following "fee of $120.00 for every" in the first sentence, and inserted "or the appeal of a small claims decision" in the second sentence.
Subsec. (e): Act No. 32, deleted "and motions for sealing or expungement in the Criminal Division pursuant to 13 V.S.A. § 7602," following "reopen civil suspensions" in the first sentence, and added the last sentence. Act No. 70 deleted "and" following "small claims actions," added "and motions to confirm the sale of property in foreclosure" at the end of the first sentence.
Amendments--2017. Subdiv. (b)(6): Inserted "or modification" following "enforcement".
Subsec. (e): Inserted "or motions to reopen existing cases in the Probate Division of the Superior Court," preceding "there shall be"; and inserted "and estates" following "actions".
Amendments--2015. Raised fees throughout the section and added the second sentence in subsec. (e).
Amendments--2013 Section amended generally.
Amendments--2011 (Adj. Sess.) Subdiv. (b)(2): Rewrote one sentence as two by substituting a period for "however;" at the end of the current first sentence and adding "if one or both of the parties are residents, and $150.00 if neither party is a resident" following "$75.00" in the second sentence.
Amendments--2009 (Adj. Sess.) Section heading: Act No. 154, § 203 inserted "and" preceding "superior" and deleted "district, family, and environmental" thereafter.
Subsec. (b): Act No. 154, § 203 added "Except as provided in subdivisions (2)-(5) of this subsection" preceding "prior" and deleted "or environmental court" following "superior court" in subdiv. (1), substituted "superior court" for "family court" in subdivs. (2)-(5), and substituted "the fee under subdivision (4) shall" for "the subdivision (4) fee shall" in subdiv. (5).
Subsec. (c): Act No. 154, § 203a added the subdiv. (1) designation and added subdiv. (2), and in subdiv. (1), deleted "for the benefit of the county" following "paid to the clerk"' in the first sentence and second sentences, and substituted "clerk" for "county" following "payable to the" in the third sentence.
Act No. 154, § 203b, effective February 1, 2011, rewrote subdiv. (2) as subdivs. (2)(A) and (B).
Subsec. (d): Act No. 154, § 203 substituted "superior court" for "superior, environmental, or district court" and "superior court" for "or environmental court" in the first sentence, and "superior court" for "family court" in the second sentence.
Subsec. (e): Act No. 154, § 203 substituted "superior court" for "environmental, or district court".
Subsec. (g): Act No. 154, § 203 substituted "superior court" for "district court" in the second sentence.
Subsec. (h): Act No. 154, § 203 inserted "or" preceding "Vermont Rules" and deleted "or District Court Civil Rules 3.1," following "Appellate Procedure 24(a)" in the first sentence.
Amendments--2007 (Adj. Sess.). Subsec. (a): Substituted "$250.00" for "$225.00".
Subdivs. (b)(1) and (2): Substituted "$250.00" for "$225.00".
Subdiv. (b)(4): Amended generally.
Subsecs. (c), (d): Amended generally.
Subsec. (e): Substituted "$75.00" for "$50.00", and deleted "for which the fee shall be $25.00 in lieu of all other fees not otherwise set forth in this section" at the end of the subsection.
Subsec. (f): Substituted "$50.00" for "$30.00" near the beginning, and added "and shall be paid to the clerk of the bureau for the benefit of the state" at the end.
Subsec. (g): Added the subsec. (g) designation; substituted "$35.00" for "$25.00" in the first sentence and substituted "$100.00" for "$75.00" in the last sentence.
Subsec. (h): Redesignated former subsec. (g) as present subsec. (h).
Amendments--2003 (Adj. Sess.). Section amended generally.
Amendments--1997 (Adj. Sess.). Subsec. (f): Substituted "judicial bureau" for "traffic and municipal ordinance bureau".
Amendments--1989 (Adj. Sess.). Deleted "and" preceding "superior" and inserted "district and family" thereafter in the section heading, designated the existing provisions of the section as subsec. (a) and in that subsection deleted "or superior court" following "supreme court" and substituted "$100.00" for "$35.00" preceding "in lieu", and added subsecs. (b)-(f).
Amendments--1985. Substituted "or" for "and" preceding "superior" and "$35.00" for "$25.00" following "fee of".
Amendments--1975 (Adj. Sess.). Omitted reference to county and chancery courts and increased fee from "$15" to "$25".
Amendments--1969. Added reference to supreme court.
Amendments--1967. Section amended generally by setting a flat fee of $15.
Cross references. Entry of appeal on docket in supreme court upon payment of entry fee, see Rule 12, V.R.A.P.
Jury fee should be paid in each case where two or more cases are tried together. 1932-34 Op. Atty. Gen. 73.
No second trial fee is due when a case is tried second time, due to reversal by supreme court, disagreement in previous trial or for any other reason. 1932-34 Op. Atty. Gen. 73.
Trial fee should be paid clerk of the court before commencement of the trial, that is, before jury are called to be examined as to their qualifications. 1932-34 Op. Atty. Gen. 74.
Where plaintiff has paid under protest trial fee for assessment of damages by clerk and excepted to order of presiding judge adjudging that such fee was payable, he cannot, after defendant has been defaulted, by his exception bring the order to supreme court for review. Bagley v. Tudor, 108 Vt. 163, 183 A. 335 (1936).
Where court, after full hearing of case, cannot agree upon judgment and continues the suit, the clerk will charge a judgment fee as in cases where judgments are rendered. Walker v. Sargeant, 13 Vt. 352 (1841).
Filing by clerk of court of chancery of motion for appeal instantly transfers cause to supreme court, and fact that "entry fee," required by section to be paid to clerk of court before entry of case in supreme court, was not paid until after adjournment of the term of that court held next after motion for appeal was filed, was not ground for refusing to docket appeal; and adjournment of that court before payment of fee did not remand case to court of chancery. Lafountain & Staples v. Wilder & Nichols, 86 Vt. 301, 85 A. 5 (1912).
Transfer upon a bill of exceptions is not dependent upon action of clerk in making or withholding docket entries, nor upon prepayment of entry fee, but filing of exceptions works transfer, provision of this section relating to prepayment of such fee being for benefit of clerk who is accountable therefor to state, and to aid in its collection, but not forbidding entry in advance of payment. Seaboard Nat'l Bank v. Fisher, 98 Vt. 20, 124 A. 588 (1924).
Where bill of exceptions was not timely filed, attorney's position that he relied that judge signing the bill would forward it to the clerk of the appellate court, was unwarranted in view of requirement of section that fee accompany the bill. Hotel Vermont Co. v. Moore's Est., 90 Vt. 33, 96 A. 382 (1916).
Entry fee must be paid on entering appeal to county court from employment security board. 1962-64 Op. Atty. Gen. 484.
Libellant for divorce had due process right to have libel and petition claiming indigency filed in county court without payment of fee and proceed with her case to conclusion if hearing on indigency should be in her favor. Miserak v. Terrill, 130 Vt. 7, 285 A.2d 753 (1971).
Where a libellant for divorce claims indigency upon filing action, hearing should be held to determine indigency, and it is libellant's indigency, not libellee's, that is to be decided. Miserak v. Terrill, 130 Vt. 7, 285 A.2d 753 (1971).
When a libel for divorce is allowed, due to indigency, to be filed without payment of fee, manner of service of the libel rests wholly within the power of the court; service in hand by a state official is not necessary, and service may be by mail to libellant's last known address. Miserak v. Terrill, 130 Vt. 7, 285 A.2d 753 (1971).
Cited. Tatro v. Fee, 148 Vt. 634, 535 A.2d 783 (mem.) (1987).
Former § 1432. Former § 1432, relating to district court fees, was derived from V.S. 1947, § 10,494; P.L. § 8992; G.L. § 7438; 1915, No. 91 , § 21; P.S. § 6238; 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1967, No. 119 , § 4; 1973, No. 106 , § 10, eff. 30 days from April 25, 1973; 1985, No. 54 , § 3.
In judicial proceedings initiated in the name of the State by public officials authorized so to do, the State may not be required to pay the State fees set forth in sections 1431 and 1432 of this title. However, if the State prevails in the proceedings the fees shall be taxed in the bill of costs under sections 1471 and 1474 of this title.
Added 1961, No. 29 , eff. March 17, 1961.
Reference in text. Section 1474 of this title, referred to in this section, was repealed by 2009, No. 154 (Adj. Sess.), § 238, effective July 1, 2010.
Section 1432 of this title referred to in this section was repealed by 1989, No. 221 (Adj. Sess.), § 21 (b), and is now covered under § 1431.
The Vermont employment security board is not required to pay an entry fee on its appeal to the supreme court. Nurmi v. Vermont Employment Security Board, 124 Vt. 42, 197 A.2d 483 (1963), overruled on other grounds, Shufelt v. Department of Employment & Training (1987) 148 Vt. 163, 531 A.2d 894.
Amended 1969, No. 207 (Adj. Sess.), §§ 14-16, eff. March 24, 1970; 1971, No. 105 , § 4, eff. July 1, 1971; 1981, No. 33 , § 1; 1985, No. 54 , § 4; 1989, No. 221 (Adj. Sess.), § 10; 1995, No. 77 (Adj. Sess.), §§ 2, 3, eff. March 21, 1996; 2003, No. 70 (Adj. Sess.), § 21, eff. March 1, 2004; 2005, No. 213 (Adj. Sess.), § 3; 2007, No. 56 , § 4; 2007, No. 153 (Adj. Sess.), § 20; 2009, No. 20 , § 30; 2009, No. 154 (Adj. Sess.), § 204, eff. February 1, 2011; 2013, No. 67 , § 4; 2013, No. 191 (Adj. Sess.), § 24; 2015, No. 57 , § 32; 2017, No. 76 , § 2; 2017, No. 96 (Adj. Sess.), § 3, eff. April 11, 2018; 2019, No. 70 , § 28; 2019, No. 167 (Adj. Sess.), § 21, eff. Oct. 7, 2020.
Source. 1957, No. 300 , § 3. V.S. 1947, § 10,542. 1947, No. 202 , § 10,062. P.L. § 9037. 1921, No. 239 , § 1. 1919, No. 215 . G.L. § 7420. 1917, No. 250 . 1917, No. 254 , § 7192 P.S. § 6218. R. 1906, § 6085. 1900, No. 107 , § 1. 1896, No. 120 , § 1. V.S. § 5373. 1892, No. 47 . R.L. §§ 2545, 4524. 1880, No. 137 , § 10. 1878, no. 254, § 7192. P.S. § 6218. R. 1906, § 6085. 1900, No. 107 , § 1. 1896, No. 120 .
2007. Substituted "2314(c)" for "2413(c)" in subdivs. (a)(17) and (18) to fix a typographical error.
Amendments--2019 (Adj. Sess.). Subdiv. (a)(28): Repealed.
Amendments--2019. Subdivs. (a)(26) and (a)(27), inserted "or convey" following "to sell".
Subdiv. (a)(31): Repealed.
Subdivs. (a)(32) and (a)(33): Added.
Amendments--2017 (Adj. Sess.). Subdiv. (a)(21): Inserted "(a)(2)(C)" following " § 5144".
Amendments--2017. Subdiv. (a)(12): Substituted "appointment of the administrator or executor" for "opening of the estate" following "following the".
Subdiv. (a)(29)-(a)(31): Added.
Amendments--2015. Subsec. (a): Amended generally.
Amendments--2013 (Adj. Sess.). Subsec. (a): Amended generally.
Amendments--2013 Subsec. (b): Substituted "Pursuant to Rule 3.1 of the Vermont Rules of Civil Procedure, part of the filing fee may be waived if the Court finds the applicant is unable to pay it. The Court shall use procedures established in subsection 1431(h) of this title to determine the fee" for "For economic cause, the probate judge may waive this fee."
Amendments--2009 (Adj. Sess.) Subsec. (a): Inserted "division of the superior" following "probate", raised the fees in subdivs. (14), (15) and (16), and added subdivs. (23) and (24).
Amendments--2009. Subdivs. (9)-(11): Rewritten.
Subdivs. (21) and (22): Deleted; and redesignated former subdivs. (23) and (24) as present subdivs. (21) and (22).
Amendments--2007 (Adj. Sess.). Subsec. (a): Amended generally.
Amendments--2007 Subsec. (a): Added subdiv. (20).
Amendments--2005 (Adj. Sess.). Subdiv. (a)(8): Substituted "following the opening of the estate" for "following the death of the decedent".
Subdivs. (a)(17) through (a)(19): Added.
Amendments--2003 (Adj. Sess.). Subsec. (a): Amended generally.
Subsec. (c): Substituted "$5.00" for "$2.00".
Amendments--1989 (Adj. Sess.) Section amended generally.
Amendments--1985 Subdiv. (1): Substituted "$35.00" for "$25.00" following "fee of" in the first sentence.
Amendments--1981 Provided for a uniform entry fee in subdivs. (1) and (2) and deleted subdivs. (3) to (12) which itemized various fees.
Amendments--1971 Amended section generally and reduced subdivisions from 29 to 12.
Amendments--1969 (Adj. Sess.) Subdiv. (23): Added reference to chapter 185 of Title 18.
Subdiv. (24): Repealed.
Subdiv. (25): Amended generally.
Cross references. Illegal fees, see § 1145 of this title.
Case holding graduated probate "distribution fee" formerly imposed by this section to be a tax violative of proportional contribution clause of state constitution applies to such taxes paid before date of the case by an estate not closed by final decree. In re Estate of Webb, 136 Vt. 582, 397 A.2d 81 (1978).
Where there is no apparent legislative intent to impose a tax, where fee rates vary greatly and arbitrarily without apparent reason, and where the amount of levy varies greatly depending solely upon the technical process used to achieve a passing of decedent's interest upon death, there is a palpable violation of the proportional contribution clause contained in state constitution, and the levy of a distribution fee as a tax cannot be sustained. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
There is nothing in this section which authorizes probate judge to charge fees for his own use for his time and services against estates under probate in his court. 1956-58 Op. Atty. Gen. 32.
Distribution charge imposed by this section, either before or after amendment, is on its face totally disproportionate to any services rendered by the probate court, and if its imposition, at the rate of either 1/2% or 1%, is to be justified, it must be justified as a tax. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
Settlement proceeds for wrongful death are not part of decedent's estate, or of the residue therein, for purposes of computing decree fee of this section. Bassett v. Vt. Tax Dept., 135 Vt. 257, 376 A.2d 731 (1977).
Legislature intended to require distribution fee to be measured by the value of residue to be assigned, either by decree of court or by voluntary act of executor or administrator, to persons entitled to same under terms of will or under statute of distribution. 1936-38 Op. Atty. Gen. 568.
Where administrator converted real and personal property into cash, residue would be cash on hand at time of final accounting after payment of charges required by 14 V.S.A. § 1721 to be assigned to persons entitled to same under will or statute of distribution; and where that part of estate which remains after payment of charges required by 14 V.S.A. § 1721 to be assigned to persons entitled to same under will or statute of distribution, is in stocks and bonds, such stocks and bonds are the residue upon which decree fee must be paid, and market value of such residue at time of final accounting is measure by which decree fee is determined. 1936-38 Op. Atty. Gen. 91.
Section 6821 of this title does not furnish rule for determining time when net assets of estate must be valued for ascertaining decree fee required by subdiv. 22 of this section. 1936-38 Op. Atty. Gen. 91.
Viewed as either a fee or a tax, charge for granting letters testamentary was improperly imposed since it was imposed for a particular act, the issuance of letters testamentary, and act did not occur until after repeal of the charge. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
Where repealed fee for issuance of letters testamentary was assessed improperly, proper fee to be assessed was amended fee of $15.00, imposed before the letters testamentary were issued. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
Statute providing that an action to recover money paid under protest for taxes shall be commenced within one year after the cause of action accrues did not apply to what legislature called, and considered to be, a fee, when it passed former provision of this section providing for a graduated probate distribution fee imposed upon final probate court decree, and that court later found the fee to be a tax in violation of proportional contribution clause of state constitution did not make it a tax for purposes of the statute of limitations. In re Estate of Webb, 136 Vt. 582, 397 A.2d 81 (1978).
Former § 1434a. Former § 1434a, relating to surcharge on fees, was derived from 2009, No. 154 (Adj. Sess.), § 204a.
Former § 1435. This section relating to fee exception in the settlement of estate of deceased persons, formerly section 1434, was derived from V.S. 1947, § 10,543: P.L. § 9038: G.L. § 7421: P.S. § 6219: 1896, No. 120 , § 2: V.S. § 5374: 1882, No. 61 .
Former § 1436. Former § 1436, relating to fee for certification of appointment as notary public, was derived from 1987, No. 1 , § 1 and amended by 1995, No. 181 (Adj. Sess.), § 13; 1997, No. 121 (Adj. Sess.), § 23; and 2009, No. 154 (Adj. Sess.), § 205.
Amended 1973, No. 106 , § 11, eff. 30 days from April 25, 1973; 1977, No. 235 (Adj. Sess.), § 9; 1995, No. 77 (Adj. Sess.), § 4, eff. March 21, 1996; 1997, No. 121 (Adj. Sess.), § 24; 2009, No. 154 (Adj. Sess.), § 206.
Source. 1951, No. 236 . V.S. 1947, § 10,537. P.L. § 9032. G.L. § 7435. P.S. § 6234. R. 1906, § 6101. 1902, No. 153 , § 7. V.S. § 5389. 1890, No. 28 . 1886, No. 61 . 1884, No. 129 , § 2. R.L. §§ 988, 4508. 1878, No. 41 . G.S. 126, §§ 35, 36.
Amendments--2009 (Adj. Sess.) Subsec. (a): Inserted "and" preceding "superior" and deleted "family, district, or environmental " thereafter.
Amendments--1997 (Adj. Sess.). Subsec. (a): Substituted "judicial bureau" for "traffic and municipal ordinance bureau".
Amendments--1995 (Adj. Sess.) Designated the existing text of the section as subsec. (a) and substituted "superior, family, district, or environmental courts or the traffic and municipal ordinance bureau" for "or superior court" in that subsection and added subsec. (b).
Amendments--1977 (Adj. Sess.) Section amended generally.
Amendments--1973 Section amended generally.
Cross references. Taxation of costs following disposition in superior court, see V.R.C.P. Rule 54.
Taxation of costs following disposition of appeal in supreme court, see V.R.A.P. Rule 39.
Taxation of state fees in bill of costs, if state prevails in judicial proceedings, see § 1433 of this title.
Provisions of section, which are only statutory provisions regarding taxation of term fees, travel fees, or attorney's fees, refer to civil cases only, hence such costs are not recoverable in criminal cases. In re Pierce, 103 Vt. 438, 156 A. 137 (1931).
Section was not intended to restrict, but rather to enlarge, costs that would otherwise be recoverable, and so fact it makes no mention of cost of transcript does not preclude taxation thereof, where transcript is made part of record. Comstock's Adm'r v. Jacobs, 89 Vt. 510, 96 A. 4 (1915).
Costs were ordinarily taxed by clerk of county court but county court had authority to perform this task if it desired. Patch v. Lathrop, 116 Vt. 151, 70 A.2d 605 (1950).
When judgment is arrested in supreme court defendant is entitled to costs in that court and in court below. Baker v. Sherman, 73 Vt. 26, 50 A. 633 (1901).
In respect to costs on arrest of judgment the virtual holding of Posnett v. Marble, 62 Vt. 481, is approved, and the earlier practice and the dictum in Whitcomb v. Wolcott, 21 Vt. 377, are disapproved. Baker v. Shurman, 73 Vt. 26, 50 A. 633 (1901).
Where suit commenced in county court was carried to supreme court upon exceptions, and judgment of county court was reversed, proceeding in supreme court was considered a distinct matter, beginning and ending in itself; and party prevailing in supreme court was allowed to tax costs without reference to final event of case. Pollard v. Wheelock, 20 Vt. 370 (1848).
Where plaintiff succeeded in writ of error and obtained final judgment he was entitled to costs of writ of error, without reference to amount recovered. Baker v. Blodget, 1 Vt. 141 (1828).
Provision that designated fees "shall be taxed in the bill of costs to the recovering party in the county or supreme court" does not give costs to respondent who prevails on habeas corpus proceedings, and this is clearly so in view of V.S. 1947, §§ 2111 and 2116 (former 12 V.S.A. §§ 4043 and 4046), which contain special provisions relating to costs in the case of other prerogative writs. In re Jacobs, 87 Vt. 454, 89 A. 634 (1914).
Upon judgment in favor of two or more defendants in an action of tort, they will be allowed, in the taxation of their costs, separate travel and term fees but only one attorney fee for the same trial. Hale v. Merrill, 27 Vt. 738 (1855).
A party who testifies can tax no fees as a witness. Hale v. Merrill, 27 Vt. 738 (1855).
Defendant in suit before justice of the peace, who does not attend trial, can only tax for travel within this state; no party in any court in this state is allowed to tax for travel beyond limits of the state. Mattoon v. Mattoon, 22 Vt. 450 (1850).
Attorney's fees are a litigation expense, not a "costs," and, therefore, would not be covered under a judgment order which purported to award costs to the defendants. State v. Whitingham School Board, 140 Vt. 405, 438 A.2d 394 (1981).
Where case is heard in supreme court, but not decided, party prevailing in that court is entitled to tax an attorney fee for such hearing. Pollard v. Wheelock, 20 Vt. 370 (1848).
Attorney's fee not taxable upon hearing before referee. Baker v. Blodget, 1 Vt. 141 (1828).
Where court, after full hearing of case, did not agree upon judgment and continued suit, clerk charged judgment fee as in cases where judgments are rendered. Walker v. Sargeant, 13 Vt. 352 (1841).
Cited. State v. Champlain Cable Corp., 147 Vt. 436, 520 A.2d 596 (1986).
In an action in favor of several plaintiffs, fees for their travel shall not be taxed but from that plaintiff's residence which is nearest the place of trial, unless the others personally attend the trial; in which case, the Court shall tax such further sum for travel as is equitable.
Source. V.S. 1947, § 2190. 1947, No. 202 , § 2224. P.L. § 2138. G.L. § 2327. P.S. § 2049. V.S. § 1694. R.L. § 1452. G.S. 125, § 3. R.S. 106, § 3. 1798, p. 15.
Former § 1473. Former § 1473, relating to taxable costs in county court criminal cases, was derived from V.S. 1947, § 10,499: P.L. § 8995: G.L. § 7406: 1917, No. 254 , § 7179: P.S. § 6209: 1902, No. 153 , §§ 3, 5: V.S. § 5364: R.L. § 4523: G.S. 126, § 19.
Former § 1474. Former § 1474, relating to the costs and fees allowed in district courts, was derived from V.S. 1947, § 10,539; P.L. § 9034; G.L. § 7439; 1915, No. 91 , § 22; P.S. § 6238 and amended by 1965, No. 194 , § 10
Former § 1475. Former § 1475, relating to district court costs in criminal causes, was derived from 1965, No. 194 , § 10: V.S. 1947, § 10,500: P.L. § 8996: G.L. § 7407: 1917, No. 254 , § 7180: 1915, No. 91 , § 23: P.S. § 6237: 1906, No. 208 , § 2.
Record fee, prior law. V.S. 1947, § 10,501, amended by 1949, No. 257 , § 1, derived from P.L. § 8997 and 1921, No. 244 , § 1, was repealed by 1957, No. 290 , § 3. See § 1146 of this title.
State's attorney fees, prior law. V.S. 1947, § 10,502, derived from P.L. § 8998: G.L. § 7408: P.S. § 6250: and 1906, No. 212 , §§ 2, 5, was repealed by 1957, No. 290 , § 3.
Former § 1476. Former § 1476, relating to fees of justice courts, was derived from: Subsec. (a): V.S. 1947, § 10,540: P.L. § 9035: G.L. § 7437: P.S. § 6236: V.S. § 5391: R.L. § 4510: 1874, No. 79 : 1870, No. 93 .
Subsec. (b): V.S. 1947, § 10,497: 1947, No. 184 , § 2 and amended by 1969, No. 131 , § 31.
There shall be allowed to grand and petit jurors in the Superior Court the following fees and expenses:
Amended 1969, No. 294 (Adj. Sess.), § 21, eff. April 9, 1970; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1977, No. 222 (Adj. Sess.), § 22, eff. July 2, 1978; 1987, No. 222 (Adj. Sess.), § 1; 1987, No. 222 (Adj. Sess.), § 1; 1993, No. 24 , § 3, eff. May 19, 1993; 2009, No. 154 (Adj. Sess.), § 207.
Source. 1957, No. 298 , § 7. 1951, No. 233 , § 1. V.S. 1947, § 10,504. 1945, No. 190 , § 1. P.L. § 9000. 1921, No. 245 . 1919, No. 217 . G.L. § 7447. 1917, No. 254 , § 7219. 1912, No. 250 . 1910, No. 244 . P.S. § 6246. 1898, No. 135 , § 1. V.S. § 5399. R.L. § 4514. 1866, No. 18 .
Amendments--2009 (Adj. Sess.) Deleted "and district" following "superior" in the section heading and in the introductory paragraph.
Amendments--1993 Deleted former subdiv. (1), redesignated former subdivs. (2) and (3) as subdivs. (1) and (2), respectively, and added "on request, unless the jurors were otherwise compensated by their employer" following "day" in those subdivisions and added a new subdiv. (3).
Amendments--1987 (Adj. Sess.) Added "and expenses" following "fees" in the introductory paragraph and rewrote subdiv. (1).
Amendments--1977 (Adj. Sess.) Increased mileage from 8 to 15 cents a mile; and increased per diem from $15 to $30 a day.
Amendments--1973 (Adj. Sess.) Changed "county court" to "superior court".
Amendments--1969 (Adj. Sess.) Added reference to district court and increased fees.
Cross references. Reimbursement of personal expenses generally, see § 1261 of this title.
Grand and petit jurors shall be allowed per diem pay only for the days when they appear in court.
Source. V.S. 1947, § 10,505. P.L. § 9001. 1933, No. 157 , § 8639. G.L. § 7399. 1917, No. 254 , § 7173. 1915, No. 1 , § 199. 1908, No. 178 , §§ 5, 8. P.S. § 6203. V.S. § 5356. R.L. § 4498. 1878, No. 38 , § 1.
When jurors are excused to a day certain or subject to call, they shall be allowed per diem only for time actually and necessarily spent in going to and returning from their homes and for mileage. The clerk of the Court shall record the name of jurors thus excused, and compute their debentures in accordance herewith.
Source. V.S. 1947, § 10,506. 1947, No. 202 , § 10,027. P.L. § 9002. 1933, No. 157 , § 8640. G.L. § 7399. 1917, No. 254 , § 7173. 1915, No. 1 , § 199. 1908, No. 178 , §§ 5, 8. P.S. § 6203. V.S. § 5356. R.L. § 4498. 1878, No. 38 , § 1.
When in a grand jury investigation or in the trial of a criminal or civil cause jurors are kept together by order of the Court, their board and lodging and that of the officers having such jurors in charge shall be paid by the State.
Amended 1959, No. 59 , eff. March 25, 1959; 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 208.
Source. V.S. 1947, § 10,507. 1939, No. 235 , § 1. P.L. § 9003. 1921, No. 245 . 1919, No. 217 . G.L. § 7447. 1917, No. 254 , § 7219. 1912, No. 250 . 1910, No. 244 . P.S. § 6246. 1898, No. 135 , § 1. V.S. § 5399. R.L. § 4514. 1866, No. 18 .
Amendments--2009 (Adj. Sess.) Deleted the last sentence.
Amendments--1959 Made section applicable to grand as well as petit jurors.
Former § 1515. Former § 1515, relating to juror's fees before a district court, was derived from 1957, No. 298 , § 8; 1951, No. 233 , § 2; V.S. 1947 § 10,508; 1945, No. 190 , § 2; P.L. § 9004; G.L. § 7448; 1917, No. 251 , § 1; 1915, No. 91 , § 20 and amended by 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967.
For present provisions relating to fees and expenses for district court jurors, see § 1511 of this title.
Former §§ 1516, 1517. Former § 1516 relating to fee of juror before justice of the peace was derived from V.S. 1947, § 10,509; 1943, No. 157 , § 1; P.L. § 9005; 1933, No. 157 , § 8643; G.L. § 7449; P.S. § 6247; V.S. § 5400; R.L. § 4515; 1876, No. 73 .
Former § 1517 relating to criminal causes before a justice of the peace was derived from 1969, No. 131 , § 32; V.S. 1947, § 10,510; P.L. § 9006; 1933, No. 157 , § 8644; G.L. § 7449; P.S. § 6247; V.S. § 5400; R.L. § 4515; 1876, No. 73 .
Former § 1518. Former § 1518, relating to town grand jurors, was derived from V.S. 1947, § 10,520; P.L. § 9015; G.L. §§ 7451, 7452. 1917, No. 254 , § 7223; 1910, No. 91 , §§ 2, 3; P.S. §§ 6238, 6249; 1906, No. 208 , § 7; 1906, No. 212 , § 2. 1902, No. 90 , § 99; V.S. § 5402; 1894, No. 153 , § 2. 1882, No. 103 , § 4; R.L. §§ 4518, 4539; 1868, No. 47 . 1864, No. 43 and amended by 1965, No. 194 , § 10, 1969, No. 131 , § 33; 1973, No. 249 (Adj. Sess.), § 93; and 2009, No. 154 (Adj. Sess.), § 209.
Former § 1519. Former § 1519, relating to when fees not allowed, was derived from V.S. 1947, § 10,521; P.L. § 9016; G.L. § 7454; 1917, No. 254 , § 7226; 1910, No. 243 .
There shall be allowed to witnesses the following fees:
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1969, No. 294 (Adj. Sess.), § 22, eff. April 9, 1970; 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 249 (Adj. Sess.), § 94, eff. April 9, 1974; 2003, No. 70 (Adj. Sess.), § 22, eff. March 1, 2004; 2009, No. 154 (Adj. Sess.), § 210.
Source. V.S. 1947, § 10,522. 1947, No. 202 , § 10,042. P.L. § 9017. 1919, No. 216 , § 1. G.L. §§ 853, 7442. 1917, No. 44 , § 3. 1917, No. 251 . 1915, No. 39 , § 12. 1915, No. 91 , § 20. 1910, No. 40 , § 11. P.S. § 6241. 1904, No. 170 , § 1. V.S. § 5394. R.L. § 4511. 1872, No. 60 .
Amendments--2009 (Adj. Sess.) Subdiv. (1): Deleted "district or superior" preceding "court" and "or court of jail delivery" thereafter.
Amendments--2003 (Adj. Sess.). Subdivs. (1)-(3): Substituted "$30.00" for "$10.00".
Subdiv. (4): Substituted "mileage at the rate or reimbursement allowed state employees for travel under the terms of the prevailing collective bargaining agreement" for "8 cents a mile each way".
Amendments--1973 (Adj. Sess.) Subdiv. (1): No. 193 changed "county court" to "superior court". No. 249 omitted reference to justice.
Amendments--1971 (Adj. Sess.) Subdiv. (1): Deleted "master in chancery or" preceding "notary public". See note under § 219 of Title 4.
Amendments--1969 (Adj. Sess.) Added reference to county court and increased fees.
Prevailing party may recover fees as part of his taxable costs even though he did not subpoena his witnesses under this section and (former) county court rule 33. Bowler v. Miorando, 112 Vt. 363, 24 A.2d 351 (1942).
Party who testifies can tax no fees as a witness. Hale v. Merrill, 27 Vt. 738 (1855).
Since § 1552 of this title specifically applies to criminal cases, this section must be held to apply to civil cases only. 1958-60 Op. Atty. Gen. 42.
In action for fraud against seller of real estate, court abused its discretion by awarding costs for expert witnesses based on provision of sales contract, where fees awarded exceeded generally allowable witness fees; cause was remanded for assessment of costs allowable for expert witness fees. Ianelli v. Standish, 156 Vt. 386, 592 A.2d 901 (1991).
Provision of this section allowing superior court to award witnesses a fee for in-state travel does not violate the Commerce Clause nor the Equal Protection Clause of the United States Constitution. Jordan v. Nissan North America, Inc., 176 Vt. 465, 853 A.2d 40 (2004).
Unless otherwise provided, witnesses in attendance before the grand jury or any court in criminal causes, shall be allowed the sum of $10.00 per day for the days on which they attend, together with $0.08 a mile each way for each day of such attendance. The witness fee shall be paid by the party who calls the witness.
Amended 1969, No. 294 (Adj. Sess.), § 23, eff. April 9, 1970; 1991, No. 245 (Adj. Sess.), § 94(c).
Source. 1953, No. 260 . V.S. 1947, § 10,523. P.L. § 9018. 1933, No. 157 , § 8656. G.L. § 7399. 1917, No. 254 , § 7173. 1915, No. 1 , § 199. 1908, No. 178 , §§ 5, 8. P.S. § 6203. V.S. § 5356. R.L. § 4498. 1878, No. 38 , § 1.
Amendments--1991 (Adj. Sess.) Added the second sentence.
Amendments--1969 (Adj. Sess.) Increased fees.
Laws such as 18 V.S.A. §§ 504 and 505, having specific application to the state pathologist, his assistants and state laboratory employees, would control over this section, which is only of general application, because the two are not in any wise inconsistent. 1952-54 Op. Atty. Gen. 56.
Regional medical examiner summoned as witness could receive five dollars per day and travel each way at six cents a mile as provided by this section. 1952-54 Op. Atty. Gen. 56.
A party who produces a witness in Superior Court shall procure a certificate signed and sworn to by such witness, specifying the number of miles from his or her usual place of abode to the place of trial, and the number of days he or she attended as a witness, before the travel and attendance of the witness shall be allowed such party in his or her bill of costs.
Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.
Source. V.S. 1947, § 1765. P.L. § 1718. G.L. § 1908. P.S. § 1606. V.S. § 1255. R.L. § 1017. G.S. 36, § 21. R.S. 31, § 15. 1829, No. 1 , § 3. R. 1797, p. 117, § 87.
This section did not deprive the trial court of its power to take evidence on the issue of costs where a certificate complying with the statute was lacking. Jordan v. Nissan North America, Inc., 176 Vt. 465, 853 A.2d 40 (2004).
Section does not take away power of the court to hear evidence concerning costs, and allow travel and attendance of witness without certificates in writing. Higgins v. Hayward, 5 Vt. 73 (1833).
Taxing of witnesses' travel and attendance cannot be assigned for error unless grounds of decision are placed upon record by bill of exceptions. Higgins v. Hayward, 5 Vt. 73 (1833).
Former §§ 1554, 1555. Former § 1554, relating to expert witnesses, was derived from 1957, No. 151 , Part 2, § 3: V.S. 1947, § 10,524: P.L. § 9019: G.L. § 7443: P.S. § 6242: 1906, No. 64 , § 1: 1898, No. 49 , § 1: V.S. § 5395: 1882, No. 101 , § 1, and amended by 1965, No. 194 , § 10.
Former § 1555, relating to witnesses from without the state, was derived from V.S. 1947, § 10,525: P.L. § 9020: G.L. § 7444: 1915, No. 1 , § 181: P.S. § 6243: 1906, No. 64 , § 1; V.S. § 5396: 1888, No. 57 : 1882, No. 1010 , § 2, and amended by 1965, No. 134 and No. 194, § 10.
A committee of either House or a committee, board, or commission appointed pursuant to an act or joint resolution of the General Assembly, when so authorized, may summon witnesses to appear before it and call for the production of persons and papers. The Sergeant at Arms shall require under oath from each witness a voucher giving the miles travelled and the days he or she attends. Such witnesses and the officer summoning them shall receive the same fees as in Superior Court. A member of the General Assembly shall not receive such fees during a session thereof.
Source. V.S. 1947, § 10,526. 1947, No. 202 , § 10,046. 1937, No. 223 , § 1. P.L. § 9021. G.L. § 7445. P.S. § 6244. V.S. § 5397. R.L. § 4512. 1872, No. 79 .
This section, read in pari materia with § 5853 of Title 12, gives no basis for inferring that members of the highway investigating commission have authority to administer oaths in matters before the commission for investigation. 1960-62 Op. Atty. Gen. 116.
When the Commissioner of Finance and Management receives such subpoenas and witness vouchers, he or she shall issue his or her warrant for such sum as he finds due to the Sergeant at Arms.
Amended 1959, No. 328 (Adj. Sess.), § 8(b); 1983, No. 195 (Adj. Sess.), § 5(b).
Source. V.S. 1947, § 10,527. P.L. § 9022. G.L. § 7446. P.S. § 6245. V.S. § 5398. R.L. § 4513. 1872, No. 79 , § 2.
Revision note. At the beginning of the section, substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1959 (Adj. Sess.) Substituted "finance director" for "auditor of accounts". See note set out under § 182 of this title.
Former § 1558. Former § 1558, relating to persons cited before Probate Division of the Superior Court, was derived from V.S. 1947, § 10,546; P.L. § 9041; G.L. § 3197; 1917, No; 254, § 3149; P.S. § 2728; V.S. § 2344; R.L. § 2037; 1865, No; 20, §§ 1, 2; G.S. 48, § 41; R.S. 44, § 39; 1836, No; 13, § 2; 1834, No; 4, §§ 4, 5 and amended by 2009, No; 154 (Adj. Sess.), § 236.
Added 1969, No. 294 (Adj. Sess.), § 24, eff. April 9, 1970; amended 1983, No. 106 (Adj. Sess.).
Amendments--1983 (Adj. Sess.) Subsec. (b): Added "the county, or the municipality, depending upon which governmental unit employs the individual" following "paid to the state".
Full-time state hospital employee who took authorized leave time to attend proceedings was not entitled to compensation as a witness, though mileage could be paid at the state rate. 1970-72 Op. Atty. Gen. 109.
There shall be paid to sheriffs' departments and constables in civil causes and to sheriffs, deputy sheriffs, and constables for the transportation and care of prisoners, juveniles, and patients with a mental condition or psychiatric disability the following fees:
Amended 1973, No. 117 , §§ 11, 17; 1973, No. 266 (Adj. Sess.), § 7; 1977, No. 218 (Adj. Sess.), § 7; 1977, No. 222 (Adj. Sess.), § 11, eff. July 2, 1978; 1979, No. 141 (Adj. Sess.), § 18; 1981, No. 91 , § 11, eff. July 5, 1981; 1981, No. 249 (Adj. Sess.), § 21; 1983, No. 243 (Adj. Sess.), § 11; 1985, No. 225 (Adj. Sess.), § 12; 1987, No. 121 , § 9; 1987, No. 183 (Adj. Sess.), §§ 13a, 14; 1989, No. 277 (Adj. Sess.), § 18a; 1995, No. 31 , § 1; 1997, No. 28 , § 8, eff. May 15, 1997; 1999, No. 62 , § 56a; 2003, No. 70 (Adj. Sess.), § 24, eff. March 1, 2004; 2005, No. 72 , § 4; 2007, No. 153 (Adj. Sess.), § 5; 2013, No. 50 , § E.207; 2013, No. 96 (Adj. Sess.), § 195.
Source. 1951, No. 234 , § 2. 1949, No. 258 . V.S. 1947, § 10,513. P.L. § 9009. 1929, No. 139 , § 1. 1923, No. 150 , § 1. 1921, No. 238 , §§ 1, 2. 1919, No. 213 , §§ 1, 2. G.L. § 7411. 1917, No. 249 , § 1. 1917, No. 254 , § 7183. 1908, No. 178 , § 6. P.S. §§ 6210, 6214. 1906, No. 210 , § 1. 1906, No. 211 , § 1. V.S. §§ 5366, 5370. 1894, Nos. 155, 297. 1892, No. 97 . 1890, No. 51 . 1884, No. 120 . 1884, No. 139 , § 6. 1882, No. 103 , § 1. R.L. §§ 889, 1014, 4503, 4504. 1880, No. 25 . 1880, No. 26 , § 4. 1878, No. 38 , § 2. 1876, No. 3 , § 13. 1872, No. 61 . 1868, Nos. 46, 48. 1865, No. 32 . G.S. 37, § 6. R.S. 32, § 6. R. 1797, p. 103, § 58.
Reference in text. Section 931 of this title, referred to in subdiv. (2)(D), was repealed by 1997, No. 156 (Adj. Sess.), § 48, effective April 29, 1998. For present provisions, see §§ 932-935 of this title.
2008. Reference to "subdivisions 1591(1)(A)(ii) and 1591(1)(A)(iii) of this title" was changed to "subdivisions (1)(A)(ii) and (1)(A)(iii) of this section" to conform reference to V.S.A. style.
Revision note - Reference to "sections 1591(1)(A)(ii) and 1591(1)(A)(vii) of Title 32" was changed to "subdivisions (1)(A)(ii) and (1)(A)(vii) of this title" in subdiv. 1591(a)(iii) to conform to V.S.A. style.
Subsection designations (a)(1)(A)-(J), (2), (b)(1)-(5) were changed to (1)(A)(i)-(x), (B), (2)(A)-(E) to conform section to V.S.A. style.
Words "justice's or" preceding "district court" in subdiv. (1)(A)(ix) were deleted as obsolete, since justices of the peace no longer have judicial jurisdiction. See 1973, No. 249 (Adj. Sess.).
Amendments--2013 (Adj. Sess.). Introductory paragraph and subdivs. (2) and (2)(C): Substituted "patients with a mental condition or psychiatric disability" for "mental patients" following "juveniles, and".
Subdiv. (2)(C)(ii): Inserted "people receiving" following "juveniles, or" and substituted "services" for "clients" following "health".
Amendments--2013 Subdiv. (2)(A): Substituted "$18.00" for "$15.40" preceding "per hour".
Amendments--2007 (Adj. Sess.). Subdivs. (1)(A)(ii)-(iv): Substituted "$50.00" for "$30.00".
Amendments--2005 Subdiv. (2)(A): Substituted "persons with mental illness" for "mental patients" and "$15.40" for "$11.00" and made a minor change in punctuation in the first sentence, and substituted "Social Security" for "social security" in the second sentence.
Amendments--2003 (Adj. Sess.). Subdiv. (1)(A)(iii): Substituted "$30.00" for "$22.50" and "this title" for "Title 32".
Subdiv. (1)(A)(iv): Substituted "$30.00" for "$22.50".
Subdiv. (1)(A)(vii): Substituted "$15.00" for "$10.00" wherever it appeared throughout the subdivision.
Subdiv. (2)(D): Inserted "in a small claims proceeding pursuant to chapter 187 of Title 12" preceding "for which the law".
Amendments--1999 Subdiv. (2)(A): Substituted "$11.00" for "$9.50" preceding "per hour" in the first sentence.
Amendments--1997 Subdiv. (2)(C): Amended generally.
Amendments--1995 Inserted "juveniles" following "prisoners" in the introductory paragraph.
Subdiv. (1): Substituted "$10.00" for "$7.50" in subdiv. (A)(i), "$30.00" for "$22.50" in subdiv. (A)(ii), "$22.50" for "$15.00" in subdivs. (A)(iii) and (iv) and "$15.00" for "$10.00" in subdivs. (A)(v) and (vi), inserted "or order of foreclosure" following "execution" and substituted "$10.00" for "$5.00" in two places in subdiv. (A)(vii) and rewrote subdiv. (A)(viii).
Subdiv. (2): Inserted "juveniles" following "prisoners" in the introductory paragraph, inserted "juveniles" following "prisoners", substituted "$9.50" for "$9.00" and deleted "he or she is" preceding "otherwise" in the first sentence and rewrote the third sentence of subdiv. (A), substituted "the prisoner" for "him" following "place" in subdiv. (B), and rewrote subdivs. (C) and (D).
Amendments--1989 (Adj. Sess.) Subdiv. (2)(A): Substituted "$9.00" for "$8.50".
Amendments--1987 (Adj. Sess.) Subdiv. (1)(E): Substituted "15" for "25" preceding "percent".
Subdiv. (2)(A): Amended generally.
Amendments--1987 Subdiv. (2)(A): Substituted "$8.00" for "$7.00" preceding "per hour" and "the" for "his" following "giving the name of".
Amendments--1985 (Adj. Sess.) Substituted "departments" for "deputy sheriffs" following "paid to sheriffs" in the introductory paragraph, increased fees generally throughout subdivs. (1)(A)(i)-(viii), deleted former subdiv. (1)(A)(ix), redesignated former subdiv. (1)(A)(x) as present subdiv. (1)(A)(ix), and added subdivs. (1)(C)-(E).
Amendments--1983 (Adj. Sess.) Subdiv. (2)(A): Substituted "$7.00" for "$5.75" following "sum of".
Amendments--1981 (Adj. Sess.) Subdiv. (1)(A)(iii): Substituted "sections 1591(1)(A)(ii) and 1591(1)(A)(vii) of Title 32" for "subsections (1)(A)(ii) and (1)(A)(vii) of this section".
Subdiv. (1)(A)(vii): Substituted "the rate allowed state employees under the terms of the prevailing contract between the state and the Vermont State Employees Association, Inc." for "22 cents" following "demand, sale or adjournment".
Subdiv. (1)(B): Substituted "the rate allowed state employees under the terms of the prevailing contract between the state and the Vermont State Employees Association, Inc." for "22 cents" following "civil matters".
Subdiv. (2)(A): Substituted "$5.75" for "$5.50" per hour.
Subdiv. (2)(C)(iii): Substituted "three cents more per mile than the rate allowed state employees under the terms of the prevailing contract between the state and the Vermont State Employees Association, Inc." for "25 cents per mile" following reference to 18 V.S.A. § 7501 et seq.
Amendments--1981 Subdiv. (1)(A)(vii): Increased mileage to 22 cents and $5.00 for making demand.
Subdiv. (1)(A)(viii): Raised fee from "$2.00" to "$5.00" for return on execution.
Subdiv. (1)(B): Mileage increased to 22 cents.
Subdiv. (2)(A): Hourly rate increased to $5.50.
Subdiv. (2)(C)(iii): Mileage rate increased from "20" to "25" cents per mile.
Subdiv. (2)(E): Deleted.
Amendments--1979 (Adj. Sess.) Section amended generally.
Amendments--1977 (Adj. Sess.) Subdiv. (1)(A)(ii)-(iv): No. 218 increased fees.
Subdiv. (2)(A): Hourly rate increased to $4.50 by No. 222.
Amendments--1973 (Adj. Sess.) Subdiv. (2)(A): Increased hourly rate.
Amendments--1973 Subdiv. (2)(A): Increased hourly rate and omitted daily limitation.
Subdiv. (2)(C): Increased mileage and rephrased.
Amendments--1969 Section amended generally.
Amendments--1967 (Adj. Sess.) Section amended generally by increasing fees, adding reference to district or county court, omitting municipal court.
Compensation to sheriffs' departments for service of process. 1985, No. 225 (Adj. Sess.), § 20, provided: "Sheriffs' Departments shall not be compensated for service of process which otherwise would have been charged to the Sheriffs' appropriation."
Sheriffs; determinations of costs. 2005, No. 72 , § 4a, provides: "Beginning in fiscal year 2007, the schedule of costs and reimbursable amounts for payments to sheriffs, deputy sheriffs, and constables set out in 32 V.S.A. § 1591(2)(A) shall be utilized by the sheriffs and constables in the preparation and submission of budget documents and appropriation requests to the general assembly, and by the general assembly in determining such amounts to be appropriated."
Cross references. Deputation fees prohibited, see 24 V.S.A. § 308.
Search for intoxicating liquors, additional fees, see 7 V.S.A. § 588.
Fees for services of state police officers should be taxed against respondents, even though state police officers are not entitled to benefit personally for serving criminal process. 1968-70 Op. Atty. Gen. 91.
No fees can be taxed against a respondent in motor vehicle cases where the services are rendered by motor vehicle officer. 1942 Op. Atty. Gen. 436.
Mileage should be payable only if officer is transporting a prisoner. 1954-56 Op. Atty. Gen. 397.
Where sheriff, pursuant to warrant of arrest issued by Caledonia county municipal court, made two trips from St. Johnsbury to West Burke before succeeding in making arrest, fees should be taxed and allowed by court for such trips. 1930-32 Op. Atty. Gen. 64.
A fee of $5.00 for attendance of arresting officer cannot properly be made a part of the taxable costs and assessed against a respondent when costs are charged to him, unless the arresting officer is actually present in court in connection with the arraignment of the respondent he has arrested. 1968-70 Op. Atty. Gen. 91.
A district court judge cannot legally reduce the attendance fee of $5.00 due an officer personally, even though he must strike and may suspend costs taxed against respondents in certain cases. 1968-70 Op. Atty. Gen. 91.
An officer may waive his personal claim against the state for his services if he so desires, and if he exercises this right the district judge should not for that reason suspend such costs, since the costs taxed against a guilty respondent belong to the state and should be taxed against respondent in those cases where it is proper to tax costs, in the amount determined by the legislature. 1968-70 Op. Atty. Gen. 91.
If the district court judge exercising his sound discretion determines that part of the costs should be suspended, he may do so, but he should tax them at the amount fixed by statute. 1968-70 Op. Atty. Gen. 91.
Sheriff's fee of $6.00 a day can be properly paid only for attendance at actual jury trial and drawing of jury not being such trial, fee for this should be seventy-five cents a day. 1932-34 Op. Atty. Gen. 353.
Sheriff may recover directly from plaintiff his expenses in keeping attached property which plaintiff released from attachment before termination of suit, even though such items were not indorsed on writ as part of his fees, and before termination of the suit in which attachment issued. Templeton v. Capital Sav. Bank & Trust Co., 76 Vt. 345, 57 A. 818 (1904).
If sheriff in making arrest believed it necessary to have assistance and court finds assistance was necessary and sheriff paid assistant reasonable sum and made oath that money was so expended, giving name of assistant, court should allow such fee as part of taxation of costs. 1930-32 Op. Atty. Gen. 64.
Provision allowing fees for making search on warrant certified by state's attorney refers to warrant mentioned in § 1594 of this title and not to warrants for searching for intoxicating liquor. Fay v. Barber, 72 Vt. 55, 47 A. 180 (1899).
Former § 1592. Former § 1592, relating to fees and costs of the district court officer, was derived from 1951, No. 234 , § 3: V.S. 1947, § 10,514: 1947, No. 181 , § 2: 1959, No. 229 , § 4: 1965, No. 194 , § 10: 1967, No. 368 (Adj. Sess.), § 6: 1969, No. 131 , § 34: 1973, No. 117 , § 20: 1977, No. 222 (Adj. Sess.), § 12: 1979, No. 141 (Adj. Sess.), § 19, and amended by 1981, No. 91 , § 16: 1981, No. 249 (Adj. Sess.), § 20: 1983, No. 88 : 1983, No. 243 (Adj. Sess.), § 13: 1985, No. 93 , § 8: 1985, No. 225 (Adj. Sess.), § 14: 1987, No. 121 , § 12: 1987, No. 183 (Adj. Sess.), § 16: 1989, No. 67 , § 10: 1989, No. 227 (Adj. Sess.), § 11: 1991, No. 189 (Adj. Sess.), § 12.
An officer required to serve a requisition or execute process without the State shall receive therefor $3.00 a day and necessary expenses.
Source. V.S. 1947, § 10,515. P.L. § 9010. G.L. § 7416. P.S. § 6213. V.S. § 5369. 1884, No. 143 .
Former § 1594. Former § 1594, relating to mileage fees incurred during searches for criminals, was derived from V.S. 1947, § 10,516: P.L. § 9011: G.L. § 7417: 1917, No. 254 , § 7189: P.S. § 6215: V.S. § 5371: R.L. § 4505: 1866, No. 22 , and amended by 1965, No. 194 , § 10: 1967, No. 368 (Adj. Sess.), § 7, eff. Mar. 27, 1968: 1973, No. 249 (Adj. Sess.), § 95 eff. Apr. 9, 1974.
In criminal causes, the officer shall make oath to the mileage, in excess of one mile, charged by him or her as correct before an account thereof is allowed, and the Commissioner of Finance and Management shall not allow for travel in excess of one mile unless actually made, and mileage shall cover transportation when furnished in executing the order of a court for commitment to jail.
Amended 1959, No. 328 (Adj. Sess.), § 8; 1983, No. 195 (Adj. Sess.), § 5(b).
Source. V.S. 1947, § 10,517. P.L. § 9012. G.L. § 7414. 1917, No. 254 , § 7186. P.S. § 6211. V.S. § 5367. R.L. § 4503. 1878, No. 38 , § 2.
Revision note. Reference to "commissioner of finance and information support" following "allowed, and the" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 shall took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1983 (Adj. Sess.) Substituted "commissioner of finance and information support" for "commissioner of finance" following "allowed, and the".
Amendments--1959 (Adj. Sess.) "Finance director" substituted for "auditor of accounts". See note set out under § 182 of this title.
Fees shall not be allowed to an officer for the service of a capias, bench warrant, or other writ for the arrest of a person who is under a recognizance taken before an officer authorized by law to take such recognizance, requiring the appearance of such person before the Superior Court.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 249 (Adj. Sess.), § 96, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 211.
Source. V.S. 1947, § 10,518. P.L. § 9013. G.L. § 7419. 1917, No. 254 , § 7191. 1908, No. 178 , § 7. P.S. § 6217. 1898, No. 43 , § 1.
Amendments--2009 (Adj. Sess.) Substituted "an officer" for "a district court judge or other officer".
Amendments--1973 (Adj. Sess.) Substituted "district court judge" for "justice of district court" and changed "county court" to "superior court".
All officers serving criminal process shall make return with bill of fees thereon.
Amended 1969, No. 131 , § 21, eff. April 23, 1969.
Source. V.S. 1947, § 10,519. P.L. § 9014. G.L. § 7409. 1908, No. 178 , § 9.
Amendments--1969 Omitted reference to costs.
Cross references. Service and return of criminal process, see V.R.Cr.P. Rule 4.
Section does not grant any authority for taxing of fees for motor vehicle inspectors. 1940-42 Op. Atty. Gen. 438.
The person summoned as trustee shall be allowed $0.06 a mile for his or her travel, and $1.50 for each day's attendance before the Superior Court, the same for travel and $0.75 for each day's attendance before a commissioner.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974, No. 249 (Adj. Sess.), § 97, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 212.
Source. V.S. 1947, § 10,528. P.L. § 9023. G.L. § 7440. P.S. § 6239. V.S. § 5392. R.L. § 1159. G.S. 34, §§ 61, 62, 78. 1848, No. 47 , § 2. R.S. 29, §§ 55, 59. 1807, p. 165.
Amendments--2009 (Adj. Sess.) Deleted "or district court" following "commissioner".
Amendments--1973 (Adj. Sess.) Omitted reference to justice court and changed "county court" to "superior court".
Trustees and claimants allowed only their actual travel, not for travel at those terms of court when they appeared only by attorney. Hunt v. Miles, 42 Vt. 533 (1870).
When costs are allowed to a trustee in a cause tried by a commissioner, such sum shall be allowed for the travel and attendance of witnesses and for his or her counsel before the commissioner, as in case of witnesses and counsel before a master.
Source. V.S. 1947, § 10,529. P.L. § 9024. 1933, No. 157 , § 8662. G.L. § 7441. P.S. § 6240. V.S. § 5393. R.L. § 1160. G.S. 34, § 25. 1853, No. 15 , § 9.
The fees of persons appointed to appraise personal property attached, or to be replevied, shall be at the rate of $0.20 for each hour actually spent in such appraisal.
Source. V.S. 1947, § 10,530. P.L. § 9025. 1933, No. 157 , § 8663. G.L. § 7471. P.S. § 6265. V.S. § 5416. R.L. § 4549. 1874, No. 78 .
Appraisers appointed under section 4447 of this title shall each receive from the State $15.00 a day for time actually spent in the discharge of their duties and their necessary expenses when away from home on official business.
Amended 1963, No. 193 , § 40, eff. June 28, 1963.
Source. 1951, No. 235 . V.S. 1947, § 10,531. 1947, No. 182 , § 1. P.L. § 9026. G.L. § 851. 1915, No. 39 , § 10. 1910, No. 40 , § 9.
Reference in text. Section 4447 of this title was repealed by 1969, No. 253 (Adj. Sess.), § 3. Section 1 of that Act created section 4465, which covers appointment and compensation of appraisers. See now § 4465 of this title.
Amendments--1963 Per diem was increased from "$10.00" to "$15.00".
Former § 1635. Former § 1635, relating to election officers, was derived from V.S. 1947, § 10,532: P.L. § 9027: G.L. § 7404: 1915, No. 1 , § 178: P.S. § 6207: 1902, No. 153 , § 6: V.S. § 5361: 1890, No. 10 , § 1: R.L. §§ 4500, 4542: 1870, No. 2 , § 3: G.S. 1, § 22.
Former § 1636. Former § 1636, relating to jailers' fees, was derived from 1966, No. 49 (Sp. Sess.), § 2: 1957, No. 258 : 1951, No. 234 , § 4: 1949, No. 255 , § 3: V.S. 1947, § 10,533: 1947, No. 183 , § 1: 1941, S., No. 4, § 1: P.L. § 9028: 1933, No. 154 , § 1: 1927, No. 136 : 1925, No. 137 , § 3: 1919, No. 218 , § 1: G.L. § 7457: 1912, No. 252 : P.S. § 6253: V.S. § 5405: 1882, No. 103 , § 2: R.L. § 4521: 1876, No. 12 : 1866, No. 19 .
Source. V.S. 1947, § 10,534. P.L. § 9029. G.L. § 7456. P.S. § 6252. V.S. § 5404. 1886, No. 54 . R.L. § 4519. G.S. 126, § 45.
Revision note. In subsec. (b), substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87, took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1983 (Adj. Sess.) Subsec. (b): Inserted "and information support" following "commissioner of finance".
Amendments--1959 (Adj. Sess.) "Auditor of accounts" changed to "finance director".
Amended 1959, No. 171 , §§ 1-9; 1965, No. 128 ; 1967, No. 146 , § 2, eff. Jan. 1, 1968; 1969, No. 40 , § 3, eff. April 4, 1969; 1971, No. 84 , § 14; 1979, No. 161 (Adj. Sess.), § 13; 1981, No. 190 (Adj. Sess.), § 1, eff. April 22, 1982; 1985, No. 204 (Adj. Sess.), § 1; 1993, No. 170 (Adj. Sess.), § 13; 1993, No. 171 (Adj. Sess.), § 17; 1995, 1993, No. 109 (Adj. Sess.), § 1; 1993, No. 159 (Adj. Sess.), § 4; 1997, No. 59 , § 89a, eff. June 30, 1997; 1997, No. 155 (Adj. Sess.), § 66a; 1999, No. 155 (Adj. Sess.), § 12b; 2007, No. 76 , § 33f; 2007, No. 121 (Adj. Sess.), § 29; 2009, No. 47 , § 13; 2009, No. 3 (Sp. Sess.), § 22c, eff. June 1, 2009; 2019, No. 38 , § 2.
Source. 1953, No. 195 , § 4. 1953, No. 227 , § 2. 1953, No. 169 , §§ 2, 3. 1949, No. 259 . V.S. 1947, § 10, 551. 1947, No. 185 , § 1. 1941, No. 196 , § 1. P.L. § 9046. 1933, No. 157 , § 8683. 1929, No. 52 , § 2. 1921, No. 246 , § 1. 1919, No. 219 , §§ 3, 8. G.L. §§ 690, 7462. 1917, No. 99 . 1910, No. 245 . P.S. § 6257. 1900, No. 114 , § 1. V.S. § 5409. 1892, No. 100 . 1888, No. 59 , § 1. R.L. §§ 1993, 2312, 4538. 1870, No. 24 , §§ 1, 2. 1870, No. 63 , § 2. 1869, No. 1 , § 2. 1865, No. 34 . 1863, No. 26 , § 2. G.S. 17, § 1. G.S. 126, § 42. R.S. 13, § 31. R. 1797, p. 333, § 8. R. 1787, p. 156.
Reference in text. 12 V.S.A. § 4523, referred to in subdiv. (a)(2), was repealed by 2011, No. 102 (Adj. Sess.), § 2.
Revision note. Redesignated subdiv. (a)(7), as added by 1993, No. 170 (Adj. Sess.), § 13, as subdiv. (a)(8) in view of the redesignation of former subdiv. (a)(6) as subdiv. (a)(7) by 1993, No. 170 (Adj. Sess.), § 17.
Editor's note. The text of this section is based on the harmonization of two amendments. During the 2009 Session and 2009 Sp. Session, this section was amended twice, by Act Nos. 3 (Sp. Sess.) and 47, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 2009 Session and 2009 Sp. Session, the text of Act Nos. 3 (Sp. Sess.) and 47 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019. Subsec. (a): Substituted "$15.00" for "$10.00" in subdivs. (a)(1), (a)(2), and (a)(6); substituted "$4.00" for "$2.00" in subdiv. (a)(4); in subdiv. (a)(6), substituted "a fee of $15.00 per page shall be charged" for "or," and deleted "except that" preceding "for the recording"; substituted "$25.00" for "$15.00" throughout subdiv. (a)(8).
Subsec. (d): Deleted the former first sentence, and inserted "and Preservation" preceding "Reserve Fund".
Subsecs. (e) and (f): Added.
Amendments--2009 (Sp. Sess.). Act No. 3 (Sp. Sess.) substituted "For" for "Notwithstanding any other provision of law to the contrary, for" at the beginning of subdiv. (a)(6).
Act No. 47 added "per page" at the end of subdiv. (a)(1); substituted "$10.00" for "$6.00" in subdiv. (a)(2); substituted "$10.00" for "$8.00" in two places in subdiv. (a)(6); and substituted "$15.00" for "$6.00", "$15.00" for "$8.00", and "$15.00" for "$10.00" in subdiv. (a)(8).
Amendments--2007 (Adj. Sess.) Subdiv. (a)(6): Added the exception.
Amendments--2007 Subdiv. (a)(6): Substituted "Notwithstanding any other provision of law to the contrary, for" for "For" at the beginning of the subdiv. and "$8.00" for "$7.00" preceding "per page".
Amendments--1999 (Adj. Sess.). Substituted "$7.00" for "$6.00" in subdiv. (a)(6), rewrote subsec. (c) and added subsec. (d).
Amendments--1997 (Adj. Sess.). Subsec. (c): Designated the existing paragraph as subdiv. (1) and added subdiv. (2).
Amendments--1997 Subdiv. (a)(2): Inserted "or recording" following "filing" and added "per page" following "$6.00".
Amendments--1995 (Adj. Sess.) Subdiv. (a)(7): Act No. 159 inserted "copies of grandlists and checklists and copies of any public records that any agency of that political subdivision has deposited with the clerk" following "commissions" and "actual" preceding "cost".
Subsec. (c): Added by Act No. 109.
Amendments--1993 (Adj. Sess.) Subsec. (a): Act No. 170 (Adj. Sess.), § 13 added subdiv. (7).
Act No. 170, § 17 added new subdiv. (2) and redesignated former subdivs. (2)-(6) as subdivs. (3)-(7).
Amendments--1981 (Adj. Sess.) Subdiv. (1): Added provisions for recording and certified copies of lease.
Subdiv. (6): Provided for a fee of $3.00 per page received.
Subdiv. (7): Provided for a fee of $5.00 per page received.
Subdiv. (8): Deleted "all other recording and" preceding "uncertified copies of records".
Amendments--1979 (Adj. Sess.) Opening paragraph: Defined the word "page".
Subdiv. (1): Deleted the word "chattel" mortgages and provided for a fee of $6.00 per page received.
Subdiv. (2): Increased fee from "$3.00" to "$5.00".
Subdiv. (3): Provided for a fee of $5.00 per page received.
Subdiv. (4): Fee was changed to "$5.00 per page received" from "$1.00 per folio, with a minimum fee of $2.50".
Subdiv. (5): Fee changed from "$1.00 per folio, with a minimum fee of $2.00" to "$5.00 per page received".
Subdiv. (6): Deleted and former subdiv. (7) redesignated as (6) and increased fee to $3.00 for the filing and indexing of other documents required by law to be filed or to be recorded.
Subdiv. (7): Redesignated as subdiv. (6) and a new subdiv. (7) added.
Subdiv. (8): Provided minimum per page fees for all other recording and for uncertified and certified copies.
Subdiv. (9)(A): Increased fees from "$3.00" to "$5.00" per hour and from "$15.00" to "$25.00" for each examination on any one calendar day.
Amendments--1971 Increased fees, amended subdiv. (9) generally, omitted former subdiv. (10) and renumbered former subdiv. (11) as (10).
Amendments--1969 Increased fees.
Amendments--1967 Subdiv. (1): Increased fee from $2.00 to $2.50.
Amendments--1965 Subdiv. (9): Paragraph (a), former text designated as "(a)" and fee raised to $1.50 regardless of time spent; par. (b), added.
Amendments--1959 Subdiv. (1): Amended V.S. 1947, § 10,551, subdiv. I, by raising fee from $1.50 to $2, and 30 cents per folio to 40 cents.
Subdiv. (3): Raised fee from 75 cents to $1, and from 30 cents per folio to 40 cents.
Subdiv. (4): Raised fee from 30 cents per folio to 40 cents, and minimum from 75 cents to $1.
Subdiv. (5): Raised fee from 30 cents per folio to 40 cents.
Subdiv. (6): Raised fee from 30 cents per folio to 40 cents, and minimum from 50 cents to $1.
Subdiv. (7): Raised fee from 50 cents to $1.
Subdiv. (8): Raised fee from 30 cents per folio to 40 cents, and minimum from 75 cents to $1.
Subdiv. (9): Raised examination fee from 50 to 75 cents, and hourly rate from 75 cents to $1.
Subdiv. (11): Raised fee from 30 cents per folio to 40 cents.
Repeal of prospective repeal of subsecs. (c) and (d). 1999, No. 155 (Adj. Sess.), § 12k, which provided for the sunset of subsecs. (c) and (d), effective June 30, 2005, was repealed by 2003, No. 138 (Adj. Sess.), § 3.
Cross references. Fees of town clerks for matters relating to vital statistics registration, see § 1712 of this title.
The fees specified in subsec. (3) control whether recording is by copying at length or by pasting as permitted by vendor's lien statute. 1952-54 Op. Atty. Gen. 278.
Town treasurers shall be allowed one percent on all sums paid by the taxpayers to them, computed on actual cash receipts after deduction of discounts taken, unless the town by vote fixes their compensation otherwise.
Amended 1959, No. 171 , § 10.
Source. V.S. 1947, § 10,552. 1941, No. 197 , § 1. P.L. § 9047. 1933, No. 157 , § 8684. G.L. § 893. P.S. § 622. V.S. § 484. 1882, No. 106 , § 1. R.L. § 385. 1880, No. 90 , § 4.
Amendments--1959 Reenacted V.S. 1947, § 10,552, without change.
Former § 1673. Former § 1673, relating to town treasurer's fees for issuing warrant to the collector of taxes, was derived from V.S. 1947, § 10,553: P.L. § 9048: 1933, No. 157 , § 8685: G.L. § 893. P.S. § 662: V.S. § 484: 1882, No. 106 , § 1: R.L. § 385: 1880, No. 90 , § 4.
The fees and penalties collected by collectors of taxes shall be as follows:
Amended 1993, No. 68 , § 1; 1997, No. 26 , § 1; 2003, No. 100 (Adj. Sess.), § 1.
Source. V.S. 1947, § 10,554. 1947, No. 202 , § 10,074. 1941, No. 198 , § 1. P.L. § 9049. G.L. § 7458. 1908, No. 201 . P.S. § 6254. V.S. § 5406. R.L. §§ 369, 4535. 1876, No. 22 . G.S. 84, § 64. G.S. 126, § 33. R.S. 77, § 38. R. 1797, p. 299, § 31.
Amendments--1997 Subdiv. (2): Inserted "or 4792" following "4772", deleted "and on all taxes collected on a treasurer's warrant" preceding "the collector", and substituted "charge" for "tax" following "allowed to".
Amendments--1993 Subdiv. (1): Substituted "paid within the time established in" for "voluntarily paid within ninety days of the giving of" preceding "the notice".
Subdiv. (2): Substituted "the time established in the notice required by section 4772 of this title" for "such ninety days" following "expiration of".
Applicability--2003 (Adj. Sess.) amendment. 2003, No. 100 (Adj. Sess.), § 5, eff. April 28, 2004, provided: "This act [which amends this section, and sections 4773 and 5137 of this title, and section 1530 of Title 24], shall take effect for the collection of taxes assessed on or after April 1, 2005."
Fees and costs allowed a tax collector are in the sale of any lands for taxes fixed by § 5258 of this title, and in the sale of personal property or personal estate for taxes fixed by subdiv. (3) of this section. 1938-40 Op. Atty. Gen. 447.
Town's use of the term "penalties" in a notice to refer to the collector's fee authorized by statute did not invalidate a tax sale, nor did it prevent the town from collecting the fee. The purpose of the notice was to inform the taxpayer that the property was to be sold, so that the taxpayer could prevent the sale by paying the delinquent taxes. The notice was clear enough to inform taxpayers of the sale, and of the amount properly due. Ran-Mar, Inc. v. Town of Berlin, 181 Vt. 26, 912 A.2d 984 (November 17, 2006).
Town tax collector had no authority to bring action for recovery of penalties and interest accrued on delinquent taxes. Clace v. Fair, 129 Vt. 573, 285 A.2d 705 (1971).
When payment of delinquent taxes is accepted in the amount of the tax alone, the right to collect penalties, interest and costs is extinguished. Clace v. Fair, 129 Vt. 573, 285 A.2d 705 (1971).
Tax collector's commission on amount of taxes was recoverable in action of contract to collect delinquent taxes. Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
Cited. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
Fence viewers shall receive $6.00 for each day's service. At the time of performing such service, they shall adjudge the proportion of their fees and expenses to be paid by the parties interested. Any of such parties paying the same may recover of each other party the portion so adjudged to be paid by him or her, with full costs, in a civil action under this section.
Amended 1971, No. 185 (Adj. Sess.), § 236(d), eff. March 29, 1972.
Source. 1953, No. 5 . V.S. 1947, § 10,555. P.L. § 9051. G.L. § 7463. P.S. § 6258. V.S. § 5410. R.L. § 4543. 1870, No. 37 .
Revision note. Words "on this statute" changed to "under this section" for clarity.
Amendments--1971 (Adj. Sess.) Changed "an action of contract" to "a civil action". See note under § 219 of Title 4.
When one party pays entire fees due to fence viewers for their services, he can recover of the other party the portion adjudged to be paid by him, without regard to the legality of division of the fence. Irish v. Blackmer, 56 Vt. 670 (1884).
The fees of an inspector of lumber, shingles, and wood shall be $0.04 a cord for the first ten cords and $0.01 for each additional cord, and $0.25 for each 1,000 feet of lumber, to be paid by the person applying for the measurement.
Source. V.S. 1947, § 10,556. P.L. § 9052. G.L. §§ 4015, 7466. 1917, No. 254 , §§ 3963, 7238. P.S. §§ 3514, 6261. V.S. §§ 3064, 5372, 5413. R.L. §§ 2729, 4516, 4546. 1869, No. 51 . G.S. 15, § 49. G.S. 125, § 8. R.S. 105, § 7. 1802, p. 76.
The fees of a weigher of coal shall be $0.10 for the first ton and $0.04 for each additional ton, to be paid by the person applying for the weighing.
Source. V.S. 1947, § 10,557. P.L. § 9053. G.L. § 4016. 1910, No. 108 , § 1. P.S. § 3427. 1906, No. 92 , § 1. 1902, No. 55 , § 1. V.S. § 2980. P.L. § 2658. 1869, No. 51 . G.S. 15, § 13. 1842, No. 12 . R.S. 13, § 13. 1824, p. 11. R. 1797, p. 284, § 3. R. 1787, p. 158.
Impounders and poundkeepers shall receive the following fees: for all horse kind and neat cattle, $0.12 a head; for sheep, $0.02 a head; for swine, $0.08 a head; three-fourths to the impounder and one-fourth to the poundkeeper.
Source. V.S. 1947, § 10,558. P.L. § 9054. G.L. § 7464. P.S. § 6259. V.S. § 5411. R.L. § 4544. G.S. 126, § 46.
A person taking up an estray shall receive for notifying the town clerk, $0.25 and for each advertisement posted, $0.25 cents.
Source. V.S. 1947, § 10,559. P.L. § 9055. G.L. § 7465. P.S. § 6260. V.S. § 5412. R.L. § 4545. G.S. 126, § 49.
When a town or incorporated village fails to fix the compensation of a tree warden or his or her deputies, they shall receive such compensation as the selectboard or trustees determine.
Source. V.S. 1947, § 10,560. P.L. § 9056. G.L. § 4147. P.S. § 3615. 1906, No. 99 , § 1. 1904, No. 76 , § 1.
A building inspector shall receive such compensation for his or her services as the board of alders, selectboard, or trustees determine, payable as the salary of other municipal officials.
Source. V.S. 1947, § 10,561. P.L. § 9057. G.L. § 4173. P.S. § 3631. 1904, No. 77 , § 14.
County clerks shall receive the same fees as town clerks in the matter of vital registrations.
Source. V.S. 1947, § 10,562. P.L. § 9058. G.L. § 3772. 1917, No. 254 , § 3723.
Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates:
(5) Fees for vital event certificates shall be charged as specified in 18 V.S.A. § 5017 .
Amended 1959, No. 171 , §§ 11-14; 1971, No. 84 , § 15; 1979, No. 142 (Adj. Sess.), § 19; 1981, No. 123 (Adj. Sess.), § 1; 1985, No. 204 (Adj. Sess.), § 2; 1993, No. 170 (Adj. Sess.), § 14; 1997, No. 59 , § 8a, eff. June 30, 1997; 1999, No. 91 (Adj. Sess.), § 19; 2001, No. 65 , § 32c; 2005, No. 202 (Adj. Sess.), § 9a; 2007, No. 76 , § 33e, eff. June 7, 2007; 2007, No. 174 (Adj. Sess.), § 21; 2009, No. 3 , § 12a, eff. Sept. 1, 2009; 2009, No. 91 (Adj. Sess.), § 14, eff. May 6, 2010; 2011, No. 162 (Adj. Sess.), § E.220.3; 2015, No. 149 (Adj. Sess.), § 35; 2017, No. 46 , § 61, eff. July 1, 2019; 2017, No. 113 (Adj. Sess.), § 186.
Source. 1953, No. 169 , § 4. 1949, No. 261 . 1949, No. 260 , §§ 1, 2. V.S. 1947, § 10,563. 1947, No. 185 , § 2. 1941, No. 65 , § 10. 1935, No. 208 , § 1. P.L. § 9059. 1933, No. 157 , § 8696. 1919, No. 219 , §§ 4, 6, 8. G.L. §§ 3778, 3788, 7462. 1910, No. 245 . P.S. §§ 3284, 3295, 6257. 1906, No. 174 , § 2. 1904, No. 140 , § 8. 1902, No. 114 , § 9. 1900, No. 114 , § 1. 1898, No. 59 , § 7. V.S. § 5409. 1892, No. 100 . 1888, No. 59 , § 1. R.L. §§ 1993, 2312, 4538. 1870, No. 24 , §§ 1, 2. 1870, No. 63 , § 2. 1869, No. 1 , § 2. 1865, No. 34 . 1863, No. 26 , § 2. G.S. 17, § 1. G.S. 126, § 42. R.S. 13, § 31. R. 1797, p. 333, § 8. R. 1787, p. 156.
Reference in text. Section 449 of Title 15, referred to in subdiv. (3), was repealed by 1995, No. 161 (Adj. Sess.), § 7. See now § 3-802 of Title 15A.
Revision note. In subdiv. (2) reference to V.S. 1947, § 4101, which was repealed, was changed to refer to § 5009 of Title 18, which contains the substance of the repealed provisions.
In subdiv. (3) references to §§ 4109 and 4112, 4113, 4114 and 4138 of V.S. 1947, which sections were repealed, were changed to refer to §§ 5073, 5076, 5077, 5078 and 5017, respectively, of Title 18, which contain the substance of the repealed provisions.
Amendments--2017 (Adj. Sess.). Subdiv. (5): Deleted "and allocated" following "charged".
Amendments--2017. Substituted "for issuing marriage licenses and vital event certificates" for "in the matter of vital registration" in the undesignated paragraph; deleted "or civil union" preceding "license" in subdiv. (1); repealed subdivs. (2)-(4); and amended subdiv. (5) generally.
Amendments--2015 (Adj. Sess.). Subdiv. (1): Substituted "$60.00" for "$45.00" and "$35.00" for "$20.00" in the first sentence.
Amendments--2011 (Adj. Sess.). Subdiv. (1): Substituted "domestic and sexual violence" for "victim's compensation" preceding "special fund" and inserted "created by 13 V.S.A. § 5360" following "special fund".
Amendments--2009 (Adj. Sess.) Subdiv. (5): Substituted "Vermont state archivist" for "commissioner of buildings and general services".
Amendments--2007 (Adj. Sess.). Subdiv. (1): Substituted "$45.00" for "$23.00" and "$10.00" for "$8.00" and inserted "$20.00 of which shall be deposited in the victims' compensation special fund" in the first sentence.
Amendments--2007 Subdiv. (5): Amended generally.
Amendments--2005 (Adj. Sess.). Subdiv. (5): Substituted "$9.50" for "$7.00" and made a minor change in punctuation.
Amendments--2001. Subdiv. (1): Substituted "$23.00" for "$20.00" and "$8.00" for "$5.00" in the first sentence.
Amendments--1999 (Adj. Sess.). Subdiv. (1): Inserted "or civil union" following "marriage" in the first sentence.
Subdiv. (3): Inserted "for the correction or completion of each civil union certificate under the provisions of section 5168 of Title 18" following "section 5150 of Title 18".
Subdiv. (4): Inserted "civil unions" following "deaths".
Subdiv. (5): Inserted "civil union" following "death".
Amendments--1997. Subdiv. (5): Substituted "$7.00" for "$5.00".
Amendments--1993 (Adj. Sess.) Subdiv. (1): Substituted "$20.00" for "$16.00", "$5.00" for "$3.00" and "$15.00" for "$13.00" and inserted "or her" preceding "during the quarter" in the first sentence.
Amendments--1985 (Adj. Sess.) Subdiv. (1): Substituted "a" for "his" preceding "fee and $13.00" in the first sentence.
Subdiv. (5): Substituted "$5.00" for "$3.00".
Amendments--1981 (Adj. Sess.) Subdiv. (1): Increased marriage license fee from "$6.00" to "$16.00" and portion of such fee to be paid to the state treasurer quarterly from "$3.00" to "$13.00".
Amendments--1979 (Adj. Sess.) Subdiv. (3): Increased fees to $2.00 and rephrased text generally.
Subdiv. (4): Provided for a $1.00 fee for each certificate of facts transmitted to the commissioner of health.
Subdiv. (5): Increased fee from "$2.00" to "$3.00" for each certified copy.
Amendments--1971 Subdivs. (1), (5): Increased fees.
Amendments--1959 Subdiv. (1): Raised fee from $3 to $4, and sum retained from $1 to $2, and changing quarterly periods to begin Jan. 1.
Subdiv. (2): Raised fee from 50 cents to $1.
Subdiv. (3): Raised fee from 50 cents to $1.
Subdiv. (5): Raised fee from 75 cents to $1.
Effective date of 2017 amendment of section. 2017, No. 46 , § 63 as amended by 2018, No. 11 (Sp. Sess.), § I.1(b) provides that the amendment of this section shall take effect July 1, 2019.
Severability--1999 (Adj. Sess.). amendment 1999, No. 91 (Adj. Sess.), § 41, contained a severability provision applicable to this section.
2009 statutory revision. 2009, No. 3 , § 12a provides: "The staff of the legislative council, in its statutory revision capacity, is authorized and directed to make such amendments to the Vermont Statutes Annotated as are necessary to effect the purpose of this act, including, where applicable, substituting the words 'civil marriage' for the word 'marriage.' Such changes shall be made when new legislation is proposed, or there is a republication of a volume of the Vermont Statutes Annotated."
Cross references. Fees of town clerks generally, see § 1671 of this title.
Vital records search fee, see § 1715 of this title.
Former § 1713. Former § 1713, relating to reporting communicable diseases to state, was derived from 1955, No. 221 , § 9: 1951, No. 79 : V.S. 1947, § 10,564: P.L. § 9060: 1933, No. 157 , § 8697: 1921, No. 87 , § 1: 1921, No. 88 , § 1: G.L. § 3820. P.S. § 3325: 1906, No. 173 , § 1: 1904, No. 140 , § 10: 1902, No. 114 , § 11: 1898, No. 59 , § 9: 1896, No. 56 , § 8 and amended by 1959, No. 171 , § 15: 1959, No. 329 (Adj. Sess.), § 27.
Persons issuing certificates giving permission to bury a dead body shall receive $5.00 for each permit to be paid by the applicant. Persons issuing certificates giving permission to entomb or move a dead body which has already been issued a certificate giving permission to bury shall receive $1.00 to be paid by the applicant.
Amended 1963, No. 102 , § 7, eff. May 22, 1963; 1999, No. 49 , § 225.
Source. V.S. 1947, § 10,565. 1947, No. 185 , § 3. P.L. § 9061. 1933, No. 157 , § 8698. 1921, No. 87 , § 1. 1921, No. 88 , § 1. G.L. § 3820. P.S. § 3325. 1906, No. 173 , § 1. 1904, No. 140 , § 10. 1902, No. 114 , § 11. 1898, No. 59 , § 9. 1896, No. 56 , § 8.
Amendments--1999. Deleted "entomb or move" following "to bury" and substituted "$5.00" for "$1.00" in the first sentence and added the second sentence.
Amendments--1963 Raised fee from fifty cents to one dollar.
Added 1967, No. 278 (Adj. Sess.), § 26; amended 1975, No. 8 , § 2; 1979, No. 56 , § 11; 1975, No. 142 (Adj. Sess.), § 20; 1985, No. 224 (Adj. Sess.), § 4; 1995, No. 148 (Adj. Sess.), § 4(c)(2), eff. May 6, 1996; 1997, No. 59 , § 8, eff. June 30, 1997; 2001, No. 143 (Adj. Sess.), § 63, eff. June 21, 2002; 2003, No. 163 (Adj. Sess.), § 9a; 2007, No. 76 , § 21; 2007, No. 153 (Adj. Sess.), § 27; 2011, No. 3 , § 93, eff. Feb. 17, 2011; 2017, No. 46 , § 62, eff. July 1, 2019.
Revision note. In the first sentence, substituted "commissioner of general services" for "director of public records" following "health or the" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the position of director of and the division of public records as a free-standing division reporting to the secretary of administration and the transfer of the duties, responsibilities, authority, authorized positions and equipment of that entity to the department of general services as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
References to "commissioner or director" following "available to the" and preceding "shall not copy" in the first sentence changed to "commissioners" for purposes of conformity with the abolitions and transfers authorized by Executive Order No. 35-87. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
In the first sentence, substituted "commissioner of general services and chief of administration" for "commissioner of general services" in light of Executive Order No. 04-91, which redesignated the position of commissioner of department of general services as commissioner of general services and chief of administration. By its own terms, Executive Order No. 04-91 took effect on January 31, 1991, pursuant to section 2002 of Title 3. Executive Order No. 04-91 was superseded by Executive Order No. 01-93 (see following note). Executive Order 04-91 which this note refers to was revoked and rescinded by E.O. 01-93 (No. 3-23).
In the first sentence, substituted "commissioner of general services" for "commissioner of general services and chief of administration" in light of Executive Order No. 01-93, which rescinded the redesignation of that position authorized by Executive Order No. 04-91. By its own terms, Executive Order No. 01-93 took effect on January 10, 1993. Executive Order No. 01-93 was superseded by Executive Order No. 01-93 (see following note). Executive Order 04-91 which this note refers to was revoked and rescinded by E.O. 01-93 (No. 3-23).
The word "of" preceding $2.00 was changed to "is" to correct an apparent error.
Amendments--2011. Subsec. (a): Substituted "commissioner and the Vermont state archivist" for "commissioners" in two places in the first sentence.
Amendments--2007 (Adj. Sess.). Subsec. (a): Substituted "Vermont state archives and records administration" for "commissioner of buildings and general services" in the first sentence.
Amendments--2007 Subsec. (a): Substituted "$10.00" for "$9.50" preceding "fee" in the first sentence.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "a $9.50 fee, the" for "a $7.00 to the", deleted "upon payment of a $9.50 fee to" preceding "the commissioner of buildings and general services" and deleted ", the commissioners" thereafter, and deleted the third sentence.
Amendments--2001 (Adj. Sess.) Subsec. (a): In the first sentence, inserted "to" following "upon payment of $7.00 fee", "upon payment of a $9.50 fee to" preceding "the commissioner", and "the commissioners" preceding "shall provide".
Amendments--1997. Designated the existing provisions of the section as subsec. (a) and substituted "$7.00" for "$5.00" in the first sentence, and "$3.00" for "$2.00" in the second sentence and added the third sentence in that subsection and added subsec. (b).
Amendments--1995 (Adj. Sess.) Substituted "commissioner of buildings and general services" for "commissioner of general services" in the first sentence.
Amendments--1985 (Adj. Sess.) In the first sentence, substituted "$5.00" for "$3.00", "the commissioner or director" for "him" preceding "show" and for "he" preceding "shall not copy" and "furnished" for "he furnishes".
Amendments--1979 (Adj. Sess.) Provided for a $3.00 fee for certified copies of vital records and a $2.00 fee for a vital records search.
Amendments--1979 Section amended generally.
Amendments--1975 Added reference to use of abbreviated birth certificate form.
Cross references. Fees generally, see § 1712 of this title.
Amended 1959, No. 171 , § 16; 1963, No. 37 , § 20; 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1971, No. 105 , § 5, eff. July 1, 1971; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1973, No. 266 (Adj. Sess.), § 9, eff. July 1, 1974; 1981, No. 33 , § 2; 1995, No. 77 (Adj. Sess.), § 5, eff. March 21, 1996; 1997, No. 121 (Adj. Sess.), § 25; 2003, No. 70 (Adj. Sess.), § 23, eff. March 1, 2004; 2003, No. 163 (Adj. Sess.), § 32; 2007, No. 153 (Adj. Sess.), § 21; 2009, No. 3 , § 12a, eff. Sept. 1, 2009; 2009, No. 154 (Adj. Sess.), § 213; 2017, No. 76 , § 3.
Source. 1951, No. 237 . V.S. 1947, § 10,566. 1947, No. 186 , § 1. 1945, No. 191 , § 1. P.L. § 9062. 1933, No. 157 , § 8699. 1921, No. 247 , § 1. 1919, No. 219 , § 8. G.L. §§ 969, 7462, 7467, 7469. 1917, No. 254 , § 7241. 1915, No. 52 . 1910, Nos. 245, 246. 1910, No. 25 , §§ 1, 2. P.S. §§ 6257, 6262. 1908, No. 20 . 1900, No. 114 , § 1. V.S. §§ 5409, 5414. 1892, No. 100 . 1888, No. 59 , § 1. R.L. §§ 1993, 2312, 4538, 4547. 1870, No. 24 , §§ 1, 2. 1870, No. 63 , § 2. 1869, No. 1 , § 2. 1865, No. 34 . 1863, No. 26 , § 2. G.S. 17, § 1. G.S. 126, §§ 42, 52. R.S. 13, § 31. R. 1797, p. 333, § 8. R. 1787, p. 156.
Amendments--2017. Subdiv. (b)(1)(G): Added.
Amendments--2007 (Adj. Sess.). Subdiv. (b)(5): Substituted "$30.00" for "$10.00".
Subdiv. (b)(6): Added.
Amendments--2003 (Adj. Sess.). Act No. 70 added subdiv. (b)(5).
Act No. 163 deleted "state" preceding "agency" and inserted "of any municipality, state, or federal government" thereafter in the concluding paragraph of subsec. (b).
Amendments--1997 (Adj. Sess.). Subsec. (b): Substituted "judicial bureau" for "Vermont traffic and municipal ordinance bureau" in the introductory paragraph.
Amendments--1995 (Adj. Sess.) Subsec. (b): Inserted "environmental, family" following "district" and "or officers and employees of the Vermont traffic and municipal ordinance bureau" preceding "furnish" in the introductory paragraph and substituted "$5.00" for "$2.00" in subdivs. (3) and (4).
Amendments--1981 Subsec. (b): Established fees in subdivs. (1)-(4) which were added.
Amendments--1973 (Adj. Sess.) Subdiv. (a)(1): No. 266 increased folio fee.
Subsec. (b): No. 193 changed "county" court to "superior" court.
Amendments--1963 Subdiv. (2): Charge for official certificate was changed from fifty cents to $1.00.
Amendments--1959 Raised fee from 30 cents per folio to 40 cents, and minimum from 75 cents to $1.
Cross references. Folio defined, see 1 V.S.A. § 116.
Illegible names, see § 1406 of this title.
Requirement that names be typewritten, see § 1405 of this title.
The provisions of this section impose no restraint on access to public records, but leave the general matter of reproducing copies of the record where it correctly belongs, within the control of the official custodian, and it is within his discretion to prescribe how they are to be protected and to what mechanical processes they will be subjected. Matte v. City of Winooski, 129 Vt. 61, 271 A.2d 830 (1970).
The right of an interested citizen to procure a copy of a public record does not include the right to select the method of reproducing what is recorded. Matte v. City of Winooski, 129 Vt. 61, 271 A.2d 830 (1970).
A public official, charged with the responsibility of reproducing a document filed for record, may copy by photograph in preference to manual copying. Matte v. City of Winooski, 129 Vt. 61, 271 A.2d 830 (1970).
Secretary of state may receive fees from any governmental agency, including state agencies, for preparing copies of records. 1956-58 Op. Atty. Gen. 175.
An officer is entitled to charge for serving writ of replevin for taking and delivering property to plaintiff, in addition to travel, copy, and appraiser's fees, such sum as would be in proportion to fees provided in other cases for securing attached property; but not for transporting property to plaintiff; nor for holding it until bond is taken, or, ordinarily, until appraisal. Woodward & Stillman v. Amsden, 57 Vt. 446 (1885).
If under the provisions of section 4467 of this title the Director of the Division of Property Valuation and Review or the Court reduces the appraisal value of the taxpayer's property by more than 20 percent of the appraisal value, then the appeal fee shall be returned to the taxpayer.
Amended 1959, No. 158 , § 4, eff. May 5, 1959; 1969, No. 253 (Adj. Sess.), § 2; 1997, No. 59 , § 14, eff. June 30, 1997.
Source. V.S. 1947, § 10,498. P.L. § 8994. G.L. § 852. 1917, No. 44 , § 2. 1915, No. 39 , § 11. 1910, No. 40 , § 10.
Revision note. Changed "property evaluation and review" to "property valuation and review" to correct manifest typographical error.
Changed reference to "section 4465 of this title" to "section 4467 of this title" to correct an error in the reference.
Reference to "commissioner" changed to "director of the division of property valuation and review" in light of 1977, No. 105 , § 14(a) which created the division of property valuation and review as the successor and continuation of the division of property taxation in the department of taxes, and vested the director of the division with all of the powers and duties that had rested with the commissioner of the department of taxes with respect to the administration of property taxes.
Amendments--1997. Substituted "20 percent" for "ten percent".
Amendments--1959 Section amended generally.
Effective date of amendments--1959. 1959, No. 158 , § 6, app. May 5, 1959, provided: "This act [amending §§ 1752, 4441, 4443, 4444, and repealing § 4442 of this title] shall take effect from its passage and shall apply with respect to grand lists for the year 1959 and all subsequent years."
The fees and expenses of inquests on the dead and buildings burned shall be the same as in criminal causes before a court.
Amended 1973, No. 249 (Adj. Sess.), § 98, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 214.
Source. V.S. 1947, § 10,503. P.L. § 8999. G.L. § 7433. P.S. § 6232. V.S. § 5388. 1886, No. 94 , § 1. R.L. § 4507. 1878, No. 47 , § 4.
Amendments--2009 (Adj. Sess.) Deleted "district" preceding "court".
Amendments--1973 (Adj. Sess.) Substituted "district court" for "justice".
On trial for entry and detainer, there shall be allowed $0.50 each warrant, $1.00 to each of the justices, $2.00 to the party recovering, and $1.00 to each juror.
Source. V.S. 1947, § 10,541. P.L. § 9036. G.L. § 7434. 1917, No. 254 , § 7206. 1915, No. 1 , § 199. 1908, No. 178 , §§ 2, 6. P.S. § 6233. V.S. § 1553. R.L. § 1314. G.S. 46, § 16. 1841, No. 9 , § 1.
Fees provided for by this section are taxable as costs against defeated party and should not be paid by state. 1940-42 Op. Atty. Gen. 67.
A party finally recovering in an action tried by an auditor, referee, or commissioner shall recover $0.06 a mile for his or her travel in this State and $0.75 a day for his or her attendance at the hearing.
Source. V.S. 1947, § 10,538. P.L. § 9033. G.L. § 7436. P.S. § 6235. V.S. § 5390. R.L. § 4509. 1864, No. 33 . G.S. 126, § 36.
Former §§ 1756, 1757. Former § 1756, relating to justices of peace fees, was derived from 1957, No. 151 , Part I, § 2; V.S. 1947, § 10,496; 1947, No. 184 , § 1.
Former § 1757, relating to fees for accounts and returns, was derived from V.S. 1947, § 10,536; P.L. § 9031; G.L. § 619; P.S. § 452; 1906, No. 208 , § 1; V.S. § 339; 1888, No. 60 , § 1.
Prior law. Other fees of justices were found in V.S. 1947, § 10,535, repealed by 1957, No. 151 , Part I, § 3.
Amended 1971, No. 185 (Adj. Sess.), § 236(a), (b), eff. March 29, 1972; 2015, No. 58 , § E.204.10.
Source. V.S. 1947, § 10,473. P.L. § 8969. 1919, No. 71 , § 2. G.L. § 7400. 1908, No. 56 , § 6. P.S. § 1812. 1906, No. 63 , § 31. V.S. § 1457. 1890, No. 28 . 1888, No. 53 , § 1. 1886, No. 61 , § 1. 1884, No. 129 , § 2. 1884, No. 144 . R.L. § 731. 1878, No. 17 , § 8.
Amendments--1971 (Adj. Sess.) Substituted "court or by the presiding judge thereof" for "court or by the chancellor, justice or judge thereof". See note under § 219 of Title 4.
Cross references. Compensation of auditors, referees, commissioners and masters, see Rule 53, V.R.C.P.
Superior court had the authority to require parties who voluntarily elected to utilize a master in resolving their dispute to bear the costs of the master's proceedings. Oehler v. Pyskacek, 171 Vt. 538, 758 A.2d 786 (mem.) (2000).
Former § 1759. Former § 1759, relating to notaries public, was derived from V.S. 1947, § 10,549. P.L. § 9044. G.L. § 7455. P.S. § 6251. V.S. § 5403. R.L. § 4520. G.S. 126, § 47 and amended by 1959, No. 37 .
The county clerks shall receive from the county, for making the general index of existing land records under 27 V.S.A. § 401 , $1.00 for each 100 entries upon such index; and for making an index as provided in 4 V.S.A. § 656 , such sum as the assistant judges certify to be reasonable, to be allowed by the Commissioner of Finance and Management in the accounts of the clerks.
Amended 1959, No. 328 (Adj. Sess.), § 8; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 2009, No. 154 (Adj. Sess.), § 215.
Source. V.S. 1947, § 1434. P.L. § 1400. G.S. § 1636. P.S. § 1382. V.S. § 1035. 1884, No. 147 , § 4.
Reference in text. 4 V.S.A. § 656, referred to in this section, was repealed by 2013, No. 67 , § 15.
Revision note. At the end of the section, substituted "commissioner of finance and management" for "commissioner of finance and information support" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "section 606 of Title 4" was changed to "section 656 of Title 4" to conform to renumbering of latter section.
Amendments--2009 (Adj. Sess.) Inserted "assistant" preceding "judges" and deleted "of the superior court" thereafter.
Amendments--1973 (Adj. Sess.) "County court" was changed to "superior court". See note under § 71 of Title 4.
A supervisor of unorganized towns and gores shall receive in addition to his or her per diem the following fees:
Source. V.S. 1947, § 10, 550. 1947, No. 44 , § 5. P.L. § 9045. G.L. § 7461. 1915, No. 1 , § 183. 1912, No. 42 , § 34. P.S. § 6256. V.S. § 5408. R.L. § 4537. 1865, No. 21 , § 6. 1862, No. 18 , § 6.
Pursuant to 1967, No. 331 (Adj. Sess.), § 5, eff. Jan. 1, 1969, this section no longer applies to the unorganized towns and gores in Essex county, or to the supervisor or appraisers for those unorganized towns and gores.
Cross references. Unified towns and gores in Essex county, see 24 V.S.A. chapter 41.
The Secretary of State shall fix and alter fees for copies, statements, filing, and other services where the amount of the fee is not otherwise fixed by law.
Added 1967, No. 278 (Adj. Sess.), § 28, eff. July 1, 1968.
An agency, department, board, or commission may retain the services of stenographic reporters to furnish verbatim and certified transcripts of evidence of proceedings before it, including quasi-judicial proceedings.
Added 1987, No. 120 , § 1; amended 1995, No. 178 (Adj. Sess.), § 418, eff. May 22, 1996.
Amendments--1995 (Adj. Sess.) Substituted "or commission" for "of commission" in the first sentence and deleted the second sentence.
Cross references. Approval of accounts of stenographer by presiding officer of agency, see 4 V.S.A. § 802.
Cross references. Appraisal value, listed value defined, see § 3481 of this title.
Amended 1997, No. 50 , § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.
Source. V.S. 1947, § 626. P.L. § 571. G.L. § 666. P.S. § 487. V.S. § 355. 1882, No. 2 , § 33.
2006. Substituted "1201(5)" for "1201(4)" in subsec. (b) to correct a statutory cross reference.
Amendments--2001 (Adj. Sess.) Subsec. (c): Deleted "(other than federal estate and gift tax law)" following the first appearance of "United States tax law".
Amendments--1999 (Adj. Sess.). Rewrote the section heading, designated the existing provisions of the section as subsec. (a), and substituted " 'Person' as" for "The word 'person' " preceding "used in" in that subsection and added subsecs. (b) and (c).
Amendments--1997. Added "or limited liability company" at the end of the sentence.
Applicability--1999 (Adj. Sess.). 1999, No. 91 (Adj. Sess.), § 42(c), provided in part that section 20 of the act, which amended this section, shall apply to taxable years beginning on and after January 1, 2001.
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 18 of this act [which amends this section] shall apply to estates of decedents with a date of death on or after January 1, 2005.
The words "taxable property" as used in this subtitle shall include taxable estate, both real and personal.
Source. V.S. 1947, § 627. P.L. § 572. 1931, No. 17 , Pt. I, § 35. G.L. § 667. P.S. § 488. V.S. § 356. 1882, No. 2 , § 33.
Cross references. Personal estate defined, see 1 V.S.A. § 129.
Real estate defined, see 1 V.S.A. § 132.
The taxation of the property interest of beneficiaries in a trust fund located outside the state is embraced in the statutory provisions providing for the taxation of "personal estate," without specific enumeration; the exemptions enumerated in § 3802 of this title not covering property interest of a cestui que trust under a trust agreement. City of St. Albans v. Avery, 95 Vt. 249, 114 A. 31 (1921), cert. denied, 257 U.S. 640, 42 S. Ct. 51, 66 L. Ed. 2d 411 (1921).
The word "Commissioner" as used in this subtitle with reference to matter of taxation shall mean the Commissioner of Taxes, appointed under section 3101 of this title.
Source. V.S. 1947, § 628. P.L. § 573. 1933, No. 157 , § 514.
When an act under this subtitle is required to be done on or before a date which falls on Sunday, such act shall be valid if done on the following Monday.
Source. V.S. 1947, § 629. P.L. § 574. G.L. § 668. 1917, No. 254 , § 643. 1910, No. 29 .
The residence of a person for the purpose of taxation shall not be changed by a temporary removal from a town to avoid taxation.
Source. V.S. 1947, § 630. P.L. § 575. G.L. § 669. P.S. § 514. V.S. § 377. R.L. § 282. G.S. 83, § 48. 1855, No. 43 , § 44. 1953, No. 38 .
If listers assess personal property of one who has removed from that town, leaving no property there, under the honest belief that his removal was for purpose of avoiding listing and taxation, or of changing his list to another town, they act in this respect judicially, and are not liable to the person so assessed, even though such belief was erroneous. Davis v. Strong, 31 Vt. 332 (1858).
Question being whether plaintiff's domicile was in New York or in Vermont, there was no error in compelling him, on cross-examination, to state whether he paid any taxes in New York. Fulham v. Howe, 60 Vt. 351, 14 A. 652 (1888).
In an action against a tax collector, where it is material to show the plaintiff's residence, evidence is admissible to prove that he registered and voted in another state the same year of the assessment complained of, if coupled with an offer to prove that the laws of such state required a residence there of one year before voting. Fulham v. Howe, 60 Vt. 351, 14 A. 652 (1888).
Evidence as to one's intention to engage in business in a particular place is not admissible to show his intention as to making that the place of his legal residence. Fulham v. Howe, 60 Vt. 351, 14 A. 652 (1888).
The officers responsible for the collection of any tax due any state, commonwealth, or territory of the United States of America, or any political subdivision thereof, shall have the right to bring and maintain an action or suit in the courts of this State to recover any unpaid tax against a person subject to the jurisdiction of the courts of this State, when the same or a similar right is accorded to the proper officer of this State or any of its political subdivisions by such state, commonwealth, or territory either by law or comity.
Added 1971, No. 73 , § 43, eff. April 16, 1971.
The word "Director" as used in Parts 1 and 2 of this subtitle and chapter 211, subchapter 2, article 4 of this title means the Director of the Division of Property Valuation and Review.
Added 1977, No. 105 , § 11.
SUBCHAPTER 2. ADMINISTRATION
SUBCHAPTER 3. [RESERVED]
SUBCHAPTER 4. [RESERVED]
SUBCHAPTER 5. [RESERVED]
SUBCHAPTER 6. ENFORCEMENT
SUBCHAPTER 7. COLLECTIONS
Cross references. Department of Taxes within Agency of Administration, see 3 V.S.A. § 2202.
Revision note. Subchapter heading was added in view of 1991, No. 186 (Adj. Sess.), § 7, which added subchapter 2 of this chapter.
The tax return exception to the Access to Public Records Act and the state tax return exception are not construed in pari materia. Finberg v. Murnane, 159 Vt. 431, 623 A.2d 979 (1992).
The exception against disclosure of tax returns under the Access to Public Records Act does not cover the name and address of the taxpayer. Finberg v. Murnane, 159 Vt. 431, 623 A.2d 979 (1992).
Amended 1959, No. 329 (Adj. Sess.), § 41, eff. March 1, 1961; 1987, No. 243 (Adj. Sess.), § 69, eff. June 13, 1988; 1991, No. 186 (Adj. Sess.), §§ 1, 2, eff. May 7, 1992; 2001, No. 114 (Adj. Sess.), § 7a, eff. May 28, 2002; 2005, No. 14 , § 10; 2007, No. 33 , § 1, eff. May 18, 2007; 2011, No. 127 (Adj. Sess.), § 6, eff. Jan. 1, 2013; 2013, No. 142 (Adj. Sess.), § 67; 2015, No. 57 , § 44; 2015, No. 131 (Adj. Sess.), § 34.
Source. V.S. 1947, § 988. P.L. § 924. 1927, No. 20 , § 2. G.L. § 968. 1915, No. 1 , § 57. 1910, No. 38 , § 1. P.S. § 688. 1906, No. 214 , § 16. 1902, No. 20 , § 2. V.S. § 548. 1890, No. 3 , § 2. 1882, No. 1 , § 2.
Revision note. Made a minor change in punctuation at the end of subdiv. (b)(9) in view of 1991, No. 186 (Adj. Sess.), § 2, which added subdivs. (b)(10) and (11) of this section.
Deleted "the commissioner shall" at the beginning of subdivs. (b)(10) and (11), as redundant in view of the introductory paragraph of subsec. (b).
1959, No. 329 (Adj. Sess.), contained two sections numbered "41". The other § 41 amended § 13 of Title 33 which was repealed by 1967, No. 147 , § 53(a).
Amendments--2015 (Adj. Sess.). Subdiv. (b)(11): Deleted the final sentence.
Amendments--2015. Subdiv. (b)(5): Amended generally.
Amendments--2013 (Adj. Sess.). Subdivs. (b)(1) and (b)(11): Inserted "The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision" at the end.
Amendments--2011 (Adj. Sess.). Subdiv. (b)(11): Inserted a semicolon after "pertinent" at the end of the subdivision.
Subdiv. (b)(13): Added.
Amendments--2007. Subdiv. (b)(12): Repealed.
Amendments--2005. Subdiv. (b)(12): Substituted "January 15" for "June 1".
Amendments--2001 (Adj. Sess.) Subdiv. (b)(12): Added.
Amendments--1991 (Adj. Sess.) Subsec. (b): Deleted "and" at the end of subdiv. (8) and added subdivs. (10) and (11).
Amendments--1987 (Adj. Sess.) Section amended generally.
Amendments--1959 (Adj. Sess.) Subsec. (a): Added.
Subsec. (b): Prior section designated as "(b)".
Effective date of amendments--2011 (Adj. Sess.). 2011, No. 127 (Adj. Sess.), § 7 provides that the amendment to this section by that act shall take effect January 1, 2013.
Cross references. Appointment of Commissioner, see 3 V.S.A. § 2251.
Department of Taxes within Agency of Administration, see 3 V.S.A. § 2202.
(3) Subdivision (d)(3) effective March 1, 2022; see also subdivision (d)(3) effective until March 1, 2022 set out above. to any person who inquires, provided that the information is limited to whether a person is registered to collect Vermont income withholding, sales and use, meals and rooms, or cannabis excise tax; whether a person is in good standing with respect to the payment of these taxes; whether a person is authorized to buy or sell property free of tax; or whether a person holds a valid license under chapter 205 or 239 of this title or 10 V.S.A. § 1942 ;
(5) Subdivision (d)(5) effective July 1, 2026; see also subdivision (d)(5) effective until July 1, 2026 set out above. to the Attorney General, if such return or return information relates to chapter 205 of this title or 33 V.S.A. chapter 19, subchapters 1A and 1B, for purposes of investigating potential violations of and enforcing 7 V.S.A. chapter 40, 20 V.S.A. chapter 173, subchapter 2A, and 33 V.S.A. chapter 19, subchapters 1A and 1B;
(8) Subdivision (e)(8) effective July 1, 2021 until July 1, 2022; see also subdivision (e)(8) effective until July 1, 2021 set out above and subdivision (e)(8) effective July 1, 2022 set out below. To the Commissioner of Labor for the purpose of establishing the identity or liability of employers for unemployment compensation and for the purpose of verifying the earnings of individuals in order to determine the amount of Pandemic Unemployment Assistance they are eligible to receive.
(8) Subdivision (e)(8) effective July 1, 2022; see also subdivision (e)(8) effective until July 1, 2021 and subdivision (e)(8) effective July 1, 2021 until July 1, 2022 set out above. To the Commissioner of Labor for the purpose of establishing the identity or liability of employers for unemployment compensation.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1987, No. 278 (Adj. Sess.), § 2, eff. June 21, 1988; 1989, No. 222 (Adj. Sess.), § 3, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), §§ 38, 39, eff. May 7, 1992; 1993, No. 49 , §§ 1, 22, eff. May 28, 1993; 1995, No. 29 , § 3, eff. April 14, 1995; 1999, No. 147 (Adj. Sess.), § 4; 1999, No. 159 (Adj. Sess.), § 16; 2001, No. 114 (Adj. Sess.), § 7b, eff. May 28, 2002; 2001, No. 134 (Adj. Sess.), § 8, eff. June 21, 2002; 2001, No. 138 (Adj. Sess.), § 2, eff. June 21, 2002; 2003, No. 14 , § 2; 2003, No. 57 , § 12, eff. July 1, 2004; 2005, No. 103 (Adj. Sess.), § 3, eff. April 5, 2006; 2005, No. 174 (Adj. Sess.), § 63; 2005, No. 184 (Adj. Sess.), § 10, eff. Jan. 1, 2007; 2007, No. 190 (Adj. Sess.), §§ 38, 39, eff. June 6, 2008; 2009, No. 22 , § 7; 2011, No. 45 , § 31, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), §§ 4, 5, eff. May 15, 2012; 2013, No. 73 , § 6; 2013, No. 73 , § 49, eff. July 1, 2013; 2013, No. 174 (Adj. Sess.), § 31, eff. June 4, 2014; 2015, No. 97 (Adj. Sess.), § 83; 2015, No. 134 (Adj. Sess.), § 1, eff. May 25, 2016; 2015, No. 157 (Adj. Sess.), § H.4, eff. Jan. 1, 2017; 2017, No. 69 , § A.2, eff. June 28, 2017; 2017, No. 73 , § 3, eff. June 13, 2017; 2017, No. 73 , § 17, eff. Jan. 1, 2018; 2019, No. 51 , §§ 1, 11, eff. June 10, 2019; 2019, No. 63 , § 2, eff. Jan. 1, 2020; 2019, No. 73 , § 43; 2019, No. 85 (Adj. Sess.), § 7, eff. Feb. 20, 2020; 2019, No. 85 (Adj. Sess.), § 14, eff. July 1, 2026; 2019, No. 99 (Adj. Sess.), § 1, eff. April 28, 2020; 2019, No. 99 (Adj. Sess.), § 2, eff. Jan. 15, 2021; 2019, No. 164 (Adj. Sess.), § 14a, eff. March 1, 2022; 2019, No. 175 (Adj. Sess.), § 20, eff. Oct. 8, 2020; 2021, No. 3 , § 60, eff. March 2, 2021; 2021, No. 3 , § 61, eff. July 1, 2021; 2021, No. 3, § 62, eff. July 1, 2022.
Source. V.S. 1947, § 989. P.L. § 925. 1929, No. 24 , § 1. G.L. § 969. 1915, No. 52 .
Reference in text. Sections 5930n, 5930p, 5930q and 5930r of this title, referred to in subdiv. (e)(12), were repealed by 2005, No. 183 (Adj. Sess.), § 16(b).
Subsec. 5926(c) of this title, referred to in subsec. (f), was repealed by 2005, No. 75 , § 16, effective June 23, 2005.
Chapter 201 of this title, referred to in subdiv. (d)(3), was repealed by 2003, No. 152 (Adj. Sess.), § 11, effective June 7, 2004.
2019. Substituted "calculating credits" for "calculating adjustments" in the second sentence of subsec. (j) and "credit applies" for "adjustment applies" in subdiv. (k)(1) in accordance with 2019, No. 51 , § 33.
- 2013. In subdiv. (b)(6), deleted ", but not limited to, " following "including" in accordance with 2013, No. 5 , § 4.
- 2007. In subsec. (f), substituted "subsection 112(c) of Title 33" for "subsection 2552(c) of Title 33" to correct a typographical error.
Revision note - In subsec. (f), changed "subsection (c) of section 2552 of Title 33" to "subsection (c) of section 112 of Title 33" and "section 3307 of Title 33" to "section 4507 of Title 33", pursuant to 1989, No. 148 (Adj. Sess.), and acts amendatory thereof, which made substantial changes in the organization and content of Title 33 in the process of recodifying that title.
Changed "subsection (c) of section 5926 of Title 32" to "subsection (c) of section 5926 of this title" to conform to V.S.A. style.
2019. Subdiv. (e)(21) was added as subdiv. (e)(20) by 2019, No. 63 , § 2 but was redesignated as subdiv. (e)(21) to avoid a conflict with subdiv. (e)(20) as added by 2019, No. 51 , § 11.
2017. Subdiv. (d)(7) was added as subdiv. (d)(6) by 2017, No. 73 , § 17 but was redesignated as subdiv. (d)(7) to avoid a conflict with subdiv. (d)(6) added by 2017, No. 69 , § A.2.
Amendments--2021. Subdiv. (e)(8): Act No. 3, § 60, retroactively effective January 1, 2021, inserted the language beginning ", for the purpose of verifying" and ending "administered by the Department of Labor" following "compensation".
Act No. 3, § 61, effective July 1, 2021 inserted "and" following "compensation" and deleted the language beginning ", and for the purpose of verifying" and ending "administered by the Department of Labor" following "receive".
Act No. 3, § 62, effective July 1, 2022, deleted "and for the purpose of verifying the earnings of individuals in order to determine the amount of Pandemic Unemployment Assistance they are eligible to receive" following "compensation".
Amendments--2019 (Adj. Sess.). Subdiv. (d)(3): Act No. 164 inserted "or cannabis excise" following "meals and rooms".
Subdiv. (d)(5): Act No. 85, § 7, added ", and 21 V.S.A. §§ 346, 387, 712, and 1379".
Subdiv. (d)(5): Act No. 85, § 14, effective July 1, 2026, deleted ", and 21 V.S.A. §§ 346, 387, 712, and 1379" from the end.
Subdiv. (e)(8): Act No. 99, § 1, effective Apr. 28, 2020 and applying retroactively to March 27, 2020, added "and for the purpose of verifying the earnings of individuals in order to determine the amount of Pandemic Unemployment Assistance they are eligible to receive pursuant to the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116-136, § 2102."
Subdiv. (e)(8): Act No. 99, § 2, effective Jan. 15, 2021, deleted "and for the purpose of verifying the earnings of individuals in order to determine the amount of Pandemic Unemployment Assistance they are eligible to receive pursuant to the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116-136, § 2102" from the end.
Subsec. (n): Added by Act No. 175.
Amendments--2019. Subdiv. (d)(8): Added by Act No. 51.
Subdiv. (e)(15): Act No. 73 substituted "Division" for "Department".
Subdiv. (e)(20): Added by Act No. 51.
Subdiv. (e)(21): Added by Act No. 63.
Amendments--2017. Subsec. (b): Act No. 73 substituted "chapter" for "section" at the end of the introductory language.
Subdiv. (d)(5): Act 73 inserted "; and" at the end of the subdiv.
Subdiv. (d)(6): Added by Act. No. 69.
Subdiv. (d)(7): Added by Act. No. 73.
Subdiv. (e)(11): Act No. 69 inserted "and" following "title;" and deleted "; and to the Vermont Economic Progress Council, provided that the disclosure relates to a successful business applicant under chapter 105, subchapter 2 of this title and the incentive it has claimed and is reasonably necessary for the Council to perform its duties under that subchapter" following "title".
Subdiv. (e)(17): Act No. 73 inserted ", to the tax on surplus lines under 8 V.S.A. § 5035, to the tax on the direct placement of insurance under 8 V.S.A. § 5036, or to the tax on insurance premiums under section 8551 of this title" following "chapter 141".
Subdiv. (e)(18): Added by Act No. 73.
Subdiv. (e)(19): Act No. 73 redesignated former subdiv. (e)(18) as present subdiv. (e)(19).
Amendments--2015 (Adj. Sess.). Subdiv. (e)(3): Act No. 134 inserted "or Vermont municipality that administers its own local option sales tax or meals and rooms tax or gross receipts tax under its charter" following "any other state", and inserted "or municipality" following "that state" twice.
Subdiv. (e)(11): Act No. 157 substituted "chapter 105, subchapter 2" for "section 5930a" preceding "of this title", "that subchapter" for "subsection 5930a(h)" following "General Assembly under", "chapter 105, subchapter 2" for "sections 5930a and 5930b" following "applicant under", deleted "tax" preceding "incentive" and substituted "that subchapter" for "sections 5930a and 5930b" following "duties under".
Subdiv. (e)(13): Act No. 97 substituted "Victim" for "Victims".
Subdivs. (e)(17) and (e)(18): Added by Act No. 134.
Amendments--2013 (Adj. Sess.). Subsec. (m): Added.
Amendments--2013 Added subdiv. (e)(16) and subsec. (l).
Amendments--2011 (Adj. Sess.). Subdiv. (e)(15): Added.
Subsecs. (j) and (k): Added.
Amendments--2011. Subdiv. (b)(7): Added.
Amendments--2009. Subdiv. (d)(3): Substituted "chapter 205 or 239 of this title or section 1942 of Title 10" for "chapters 201, 205, or 239 of this title".
Amendments--2007 (Adj. Sess.). Subdiv. (d)(5): Inserted "if such return or return information relates to chapter 205 of this title or subchapters 1A and 1B of chapter 19 of Title 33" and "chapter 40 of Title 7, subchapter 2A of chapter 173 of Title 20; and".
Subdiv. (e)(14): Added.
Amendments--2005 (Adj. Sess.). Subdiv. (e)(8): Act No. 103 substituted "commissioner of labor" for "commissioner of employment and training".
Subdiv. (e)(11): Act No. 184 substituted "sections 5930a and 5930b" for "section 5930a" in two places.
Subsec. (f): Act No. 174 substituted "for children and families" for "of prevention, assistance, transition, and health access", "2552(c)" for "(c) of section 2552" and "5926(c)" for "(c) of section 5926".
Amendments--2003. Subdiv. (d)(5): Added.
Subdiv. (e)(13): Deleted "the commissioner of corrections or" preceding "the center".
Amendments--2001 (Adj. Sess.). Act No. 114 added subdiv. (e)(12).
Act No. 138, in subdiv. (e)(11), inserted "to the department of economic development for the purposes of subsection 5922(f) of this title"; and changed punctuation at end of sentence.
Act No. 134 purported to add a subdiv. "(e)(12)", which was redesignated as subdiv. "(e)(13)" to avoid conflict with subdiv. (12) added by Act No. 114.
Amendments--1999 (Adj. Sess.). Subsec. (e): Act No. 159 made a minor change in punctuation in subdiv. (10) and added subdiv. (11).
Subsec. (f): Act No. 147 substituted "commissioner of prevention, assistance, transition, and health access" for "commissioner of social welfare".
Amendments--1995 Subdiv. (d)(3): Deleted "or" following "these taxes" and added "or whether a person holds a valid license under chapters 201, 205 or 239 of this title" following "free of tax".
Amendments--1993 Subdiv. (b)(4): Inserted "or claim for credit, rebate or refund" preceding "the investigation".
Subdiv. (e)(1): Added "it shall not be an abuse of discretion to deny disclosure on the grounds that the information is of the type available at a town clerk's office" following "general public".
Amendments--1991 (Adj. Sess.) Subsec. (h): Inserted "(other than information disclosed under subsection (i) of this section)" preceding "shall be subject" in the first sentence.
Amendments--1989 (Adj. Sess.) Subsec. (e): Made minor changes in punctuation in subdiv. (8) and added subdivs. (9) and (10).
Effective date of 2003 amendment to subdiv. (e)(13). 2003, No. 57 , § 15 provides that Sec. 12 of that act, which amends subdiv. (e)(13) of this section, shall take effect on July 1, 2004.
Effective date of 2017 amendment. 2017, No. 69 , § N.1(b) provides that the amendments to this section shall take effect on the date of enactment of the fiscal year 2018 annual budget bill, which occurred on June 28, 2017.
Effective date of 2019 amendment. 2019, No. 63 , § 13, provided that the amendment to this section by section 2 of the act was to take effect on January 1, 2020.
Effective date of 2019 (Adj. Sess.) amendments. 2019, No. 85 (Adj. Sess.), § 24(b) provides that the amendment to this section by 2019, No. 85 (Adj. Sess.), § 14 shall take effect on July 1, 2026.
2019, No. 99 (Adj. Sess.), § 3(b) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 1 [which amended subdiv. (e)(8) of this section] shall take effect on passage [April 28, 2020] and apply retroactively to March 27, 2020."
2019, No. 99 (Adj. Sess.), § 3(c) provides that the amendment to this section by 2019, No. 99 (Adj. Sess.), § 2 shall take effect January 15, 2021.
2019, No. 164 (Adj. Sess.), § 33(d) provides that 2019, No. 164 (Adj. Sess.) § 14a shall take effect March 1, 2022.
Effective date of 2021 amendment to subdiv. (e)(8). 2021, No. 3 , § 64(c) provides that the amendments to subdiv. (e)(8) of this section by 2021, No. 3 , § 62 shall take effect on July 1, 2022.
Retroactive applicability of subdiv. (e)(8). 2021, No. 3 , § 64(a)(5) provides that the amendments to subdiv. (e)(8) of this section 2021, No. 3 , § 60 shall take effect on passage and shall apply retroactively to January 15, 2021.
Expiration of 2003 amendment to subdivision (e)(13). 2003, No. 57 , § 16 provides for the repeal of Sec. 12 of that act, which amended subdivision (e)(13) of this section, on July 1, 2007.
Public agency; disclosure of property tax adjustment information. 2011, No. 70 (Adj. Sess.), § 1 provides: "The Vermont Supreme Court held in In re: H.S. 122 (Vt. Dec. 22, 2011) that property tax adjustment information on municipal property tax bills is confidential under 32 V.S.A. § 3102 and not subject to inspection and copying under the Vermont Public Records Act. Prior to the Vermont supreme court's ruling in In re: H.S. 122, the Vermont attorney general and the Vermont department of taxes advised public agencies that property tax adjustment information was public and subject to inspection and copying under the Public Records Act. Consequently, notwithstanding 1 V.S.A. § 214 or any other provision in law, a public agency or an employee or agent of a public agency shall not be held liable for a violation of the Public Records Act, for a violation of 32 V.S.A. § 3102, or for a claim based on invasion of privacy as a result of disclosure of property tax adjustment information prior to the issuance of the mandate pursuant to Rule 41 of Vermont Rules of Appellate Procedure of the Vermont supreme court in In re: H.S. 122. As used in this section, 'public agency' shall have the same meaning as defined in 1 V.S.A. § 317(a)(2)."
Cross references. Public inspection of records relating to computer assisted property tax administration program, see § 3465 of this title.
Public inspection of records relating to current use value appraisal program, see § 3761 of this title.
A qualified privilege exists under this section prohibiting disclosure of tax records to a grand jury except by court order. In re Grand Jury Subpoena, 118 F.R.D. 558 (D. Vt. 1987).
Commissioner of taxes was not subject to contempt for declining to comply with grand jury subpoena requiring production of tax records kept by department of taxes, since grand jury subpoena was not a court order. In re Grand Jury Subpoena, 118 F.R.D. 558 (D. Vt. 1987).
In view of the statute regarding the confidentiality of tax records, information is either publicly accessible when sought from either the tax department or by employees of a municipality or confidential as to both. In re HS-122, 191 Vt. 562, 38 A.3d 1163 (mem.) (2011).
In the statute regarding the confidentiality of tax records, the legislature has chosen a policy of broad confidentiality for income tax information, which the courts must implement. In re HS-122, 191 Vt. 562, 38 A.3d 1163 (mem.) (2011).
State property tax adjustment report was confidential under the statute regarding the confidentiality of tax records. The total property tax adjustment figure was a datum prepared by the Department of Taxes with respect to a person; thus, the report, compiling these figures for persons in the town, came within the ambit of return information as defined in the statute. In re HS-122, 191 Vt. 562, 38 A.3d 1163 (mem.) (2011).
Tax adjustment statute requires the tax commissioner to transfer the HS-122 state property tax adjustment report to municipalities; thus, town employees, as the recipients of the return information, are subject to the confidentiality requirements of the statute regarding the confidentiality of tax records. They are therefore prohibited by law from disclosing the requested information. In re HS-122, 191 Vt. 562, 38 A.3d 1163 (mem.) (2011).
Former §§ 3103-3105. Former § 3103, relating to commissioner's attendance at meetings of national tax association, was derived from V.S. 1947, § 990; P.L. 926; G.L. § 970; 1915, No. 53 .
Former § 3104, relating to appointment of special field agents, was derived from V.S. 1947, § 991; P.L. § 927; 1927, No. 20 , § 3; G.L. § 971; 1915, No. 54 , § 1 and amended by 1977, No. 105 , § 14(a).
Former § 3105, relating to oath of, and compensation for special field agents, was derived from V.S. 1947, § 992; P.L. § 928; 1927, No. 20 , § 4; G.L. § 972; 1915, No. 54 , § 2 and amended by 1977, No. 105 , § 14(a).
Former §§ 3106, 3107. Former §§ 3106, 3107 relating to partnership and corporation bulletin were derived from 1953, No. 180 , §§ 1, 2.
Added 1981, No. 191 , (Adj. Sess.), § 1; amended 1983, No. 59 , § 2, eff. April 22, 1983; 1999, No. 49 , § 75, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 4, eff. Jan. 1, 2007; 2011, No. 143 (Adj. Sess.), § 15, eff. May 15, 2012; 2019, No. 51 , § 2, eff. June 10, 2019; 2019, No. 175 (Adj. Sess.), § 28, eff. Oct. 8, 2020.
Reference in text. The Federal Reserve System, referred to in subsec. (a), is codified at 12 U.S.C. 221 et seq.
Amendments--2019 (Adj. Sess.). Subsec. (a): Inserted "unpaid tax liabilities and" in the first sentence; deleted the former second sentence; and substituted "rate" for "rates" in the present second sentence.
Amendments--2019. Subsec. (a): In the first sentence, substituted "an annual" for "a," and substituted "that" for "which"; deleted the former second sentence; in the third sentence, inserted "an," substituted "rate" for "and monthly rates" preceding "of interest," and substituted "rate" for "and monthly rates" preceding "established for".
Amendments--2011 (Adj. Sess.). Subsec. (a): Deleted "unpaid tax liabilities and" preceding "tax"; substituted "quarter" for "whole" preceding "percent", "An" for "The" preceding "annual" and "shall" for "may" following "established"; added the present third sentence; substituted "rates" for "rate" preceding "established", and "Board" for "System" following "Reserve"
Subdiv. (b)(2): Inserted "other than a corporate income tax return" following "return" and ", and with respect to corporate income tax returns, for any period of time prior to 90 days after the date the return was due or 90 days after the return was filed, whichever is the later date;" following "date".
Amendments--2005 (Adj. Sess.). Subdiv. (b)(4): Added.
Amendments--1999. Subsec. (a): Substituted "October 1" for "December 1" following "commencing on" in the first sentence.
Amendments--1983 Subsec. (a): Designated, inserted "and tax overpayments" following "tax liabilities" in the first sentence, and added the second sentence.
Effective date. 1983, No. 59 , § 13, eff. April 22, 1983, provided in pertinent part: "This act shall take effect from passage . . . [and] shall affect any unpaid tax liability or overpayment on January 1, 1983 and thereafter, except that . . . statutory 3108(b) shall apply to all overpayments, whenever made."
Effective date of subdiv. (b)(4). 2005, No. 185 (Adj. Sess.), § 17(1) provides that section 4 of that act, which added subdiv. (b)(4), shall take effect January 1, 2007 and shall apply to claims filed in 2007 and after.
Reimbursement for cash register reprogramming. 1993, No. 1 (Sp. Sess.), § 5a, eff. Sept. 1, 1993, provided: "Notwithstanding any other provisions of law, a vendor in good standing shall be entitled to claim reimbursement of all or a portion of its expenditure for reprogramming of cash registers which were in use at the place of business on and after June 30, 1993. Applications must be filed with the Department of Taxes on or before November 1, 1993. The amount of reimbursement shall be equal to $350,000.00 divided by the number of qualified applicants, but in no event shall it exceed the actual cost to the vendor of reprogramming its cash registers. Provisions of section 3108 of Title 32 shall not apply to reimbursement payments under this section."
Added 1983, No. 178 (Adj. Sess.), eff. April 20, 1984; amended 1985, No. 266 (Adj. Sess.), § 5, eff. June 4, 1986; 1987, No. 278 (Adj. Sess.), § 13, eff. June 21, 1988; 1991, No. 186 (Adj. Sess.), §§ 4, 6, eff. May 7, 1992; 1993, No. 60 , §§ 24a, 24b eff. May 28, 1993; 1995, No. 63 , §§ 24a, 24b, eff. May 4, 1995; 1995, No. 82 (Adj. Sess.), § 1, eff. Feb. 21, 1996; 2003, No. 109 (Adj. Sess.), § 14.
2005. Removed the contingent versions of subsecs. (b) and (c) based upon the repeal by 1997, No. 156 (Adj. Sess.) § 1 of the sunset provided for in 1995, No. 82 (Adj. Sess.) § 3.
Amendments--2003 (Adj. Sess.). Subsec. (e): Added.
Amendments--1995 (Adj. Sess.) Subsec. (b): Deleted "who are not residents or physically within Vermont at the time collection is sought" following "taxpayers" in the first sentence.
Amendments--1995 Subsec. (a): Added the fourth sentence.
Amendments--1993 Added a new subsec. (c) and redesignated former subsec. (c) as subsec. (d).
Amendments--1991 (Adj. Sess.) Repealed former subsec. (c), redesignated former subsec. (d) as present subsec. (c) and inserted "license fees" preceding "interest" in that subsection.
Amendments--1987 (Adj. Sess.) Added present subsec. (c) and redesignated former subsec. (c) as present subsec. (d).
Amendments--1985 (Adj. Sess.) Subsec. (b): Added the second and third sentences.
Application of 1985 (Adj. Sess.) amendment. 1985, No. 266 (Adj. Sess.), § 9, eff. June 4, 1986, provided that the amendment to this section shall be effective for taxable years beginning on and after January 1, 1986.
Termination of 1993 amendment. 1993, No. 60 , § 286(b), provided: "Sec. 24a of this act [which added subsec. (c) of this section] shall terminate June 30, 1995, unless further extended by act of the General Assembly, except that any delinquent accounts referred to a collection agency before June 30, 1995 may be collected under the terms of this act."
Applicability of 1995 (Adj. Sess.) amendment. 1995, No. 82 (Adj. Sess.), § 3, eff. Feb. 21, 1996, provided that the amendment to subsecs. (b) and (c) of this section by section 1 of the act is repealed effective July 1, 1998. However, 1997, No. 156 (Adj. Sess.), § 1 provides: "Notwithstanding Sec. 3 of No. 82 of the Acts of 1995 (Adj. Sess.), Secs. 1 and 2 of No. 82, authorizing the commissioner of taxes to contract with private collection agencies for collection of taxes and requiring quarterly reports to the legislature, are not repealed July 1, 1998, but shall continue in effect until further action of the General Assembly."
Cross references. Collection of fines, forfeitures and penalties by attorney general, see 13 V.S.A. § 7171.
Former § 3109a. Former § 3109a, relating to authority to contract for collection of delinquent property taxes, was derived from 1997, No. 71 (Adj. Sess.), § 79.
The Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by means of bank credit cards and may charge the taxpayer an additional amount which approximates the cost of providing the service and which is approved by the Secretary of Administration for each payment made by credit card. Notwithstanding section 502 of this title, the Commissioner may charge against such collections a percentage of collections and any service fee imposed.
Added 1991, No. 186 (Adj. Sess.), § 5, eff. May 7, 1992; amended 2003, No. 61 , § 3.
Amendments--2003. Section amended generally.
Notwithstanding section 502 of this title, the Commissioner may charge against any state tax liability a fee agreed to by the Department and paid to the U.S. Treasury Department for participation in a Debt Setoff Program.
Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.
Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.
Added 1985, No. 263 (Adj. Sess.), § 4, eff. June 4, 1986; amended 1991, No. 67 , §§ 1, 2, eff. June 19, 1991; 1997, No. 50 , § 9, eff. June 26, 1997; 1999, No. 49 , § 42, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 33, eff. March 1, 2004; 2009, No. 1 (Sp. Sess.), § H.19, eff. June 2, 2009; 2013, No. 73 , § 59; 2015, No. 57 , § 47.
Amendments--2015. Subsec. (d): Added the last sentence.
Amendments--2013. Subsec. (b): Added ", except that the Commissioner may waive this requirement as the Commissioner deems appropriate to facilitate the Department of Financial Regulation's participation in any national licensing or registration systems for persons required to be licensed or registered by the Commissioner of Financial Regulation under Title 8, Title 9, or 18 V.S.A. chapter 221".
Amendments--2009 (Sp. Sess.). Section heading: Deleted "or" following "license" and added "or employment" following "contract".
Subsec. (c): Substituted "shall include" for "should include" and "Social Security" for "social security" in the last sentence.
Amendments--2003 (Adj. Sess.). Subsec. (c): Substituted "shall, upon request of the commissioner, furnish a list" for "shall, at least annually, furnish to the commissioner a list" in the first sentence.
Amendments--1999. Subsec. (d): Added the phrase "or if under appeal, the commissioner has determined that the tax or interest or penalty is in jeopardy" following "not under appeal" in the first sentence.
Amendments--1997. Subdiv. (g)(1): Added "and all returns have been filed".
Amendments--1991 Subsec. (b): Inserted "grant, issue or" preceding "renew" and substituted "sign a written declaration" for "verify in writing" following "first" and "declaration" for "statement" following "date such".
Subsec. (h): Added.
Administrative rule relating to licensing of attorneys contains no requirement that an attorney timely file all returns to be considered in good standing with respect to taxes, and the Vermont Legislature's addition of the timely filing requirement to the definition of good standing in a general licensing statute is strong evidence that the concept was not in the preexisting text of the administrative order. Therefore, an attorney who failed to file timely tax returns, but owed no taxes, was in good standing with respect to taxes and did not make a misrepresentation when electronically renewing her attorney license. In re Obregon, 201 Vt. 463, 145 A.3d 226 (2016).
Cited. SBC Enterprises, Inc. v. City of South Burlington Liquor Control Commission, 166 Vt. 79, 689 A.2d 427 (1996).
The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of owners of unclaimed property prior to notice being given to such persons pursuant to 27 V.S.A. § 1249 . If any such owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of such owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner's debt; or if the debt has been paid; or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined; or if the debt was discharged in bankruptcy.
Added 2009, No. 1 (Sp. Sess.), § H.20, eff. June 2, 2009.
Reference in text. 27 V.S.A. § 1249, referred to in this section, was repealed by 2019, No. 93 (Adj. Sess.), § 1.
For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any such winner owes taxes to the State, the Commissioner of Taxes, after notice to the owner, may request and the Department of Liquor and Lottery shall transfer the amount of the tax liability to the Department for setoff of the taxes owed. The notice shall advise the winner of the action being taken and the right to appeal the setoff if the tax debt is not the winner's debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. Any offset of Lottery winnings for taxes shall be third in priority to the offset of Lottery winnings to the Office of Child Support pursuant to 15 V.S.A. § 792 and the offset of Lottery winnings for restitution pursuant to 13 V.S.A. § 7043 .
Added 2011, No. 45 , § 1, eff. May 24, 2011; amended 2019, No. 73 , § 44.
Amendments--2019. Deleted "Lottery" following "games, the," added "of Liquor and Lottery" preceding "may, before issuing," substituted "Department of Liquor and Lottery" for "Lottery Commission," and substituted "the" for "such" following "the amount of".
Added 1985, No. 263 (Adj. Sess.), § 5, eff. June 4, 1986; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2005, No. 14 , § 11, eff. May 3, 2005; 2011, No. 78 (Adj. Sess.), § 2.
Amendments--2011 (Adj. Sess.). Subsec. (a): Substituted "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration".
Amendments--2005. Subsec. (c): Added the second and third sentences.
Amendments--1995 (Adj. Sess.) Subsec. (a): Substituted "commissioner of banking, insurance, securities, and health care administration" for "commissioner of banking, insurance, and securities" in the first sentence.
Amendments--1989 (Adj. Sess.) Subsec. (a): Substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" in the first sentence.
Editor's note. Former § 3115 relating to tax amnesty program was omitted since, by its own terms, it is now obsolete. Section 3115 was derived from 1987, No. 113 , § 4, eff. June 26, 1987.
Added 1991, No. 186 (Adj. Sess.), § 7, eff. May 7, 1992; amended 1993, No. 49 , § 2, eff. May 28, 1993; 1995, No. 169 (Adj. Sess.), §§ 1, 2, eff. May 15, 1996; 1999, No. 49 , §§ 41, 43, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 21, eff. date, see note below; 2007, No. 81 , § 3, eff. July 1, 2008; 2009, No. 160 (Adj. Sess.), § 4, eff. June 4, 2010; 2015, No. 57 , § 41; 2019, No. 14 , § 76, eff. April 30, 2019.
Amendments--2019 Subsec. (a): Added the subsection heading.
Amendments--2015. Subdivs. (a)(9) and (10): Added.
Amendments--2009 (Adj. Sess.) Subdiv. (a)(4): Inserted "or business entity" following "a corporation" in the second sentence, and added the third and fourth sentences.
Amendments--2007. Subdiv. (a)(8): Added.
Amendments--2003 Subsec. (e): Added.
Amendments--1999 Subdiv. (a)(6): Amended generally.
Subsec. (d): Rewrote the second sentence.
Amendments--1995 (Adj. Sess.) Subdiv. (a)(7): Added.
Amendments--1993 Subdiv. (a)(5): Inserted "penalties, interest or other charges or fees" following "taxes" and deleted "including penalties, interest or other charges or fees" following "jurisdiction".
Effective date of amendments--2003 (Adj. Sess.). 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by section 21 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Effective date of subdivs. (a)(9) and (a)(10). 2015, No. 57 , § 98(4) provides: "Secs. 41-44 (administrative attachment and garnishment) [which amended 32 V.S.A. §§ 3101 and 3201 and enacted 32 V.S.A. §§ 3207 and 3208] shall take effect on July 1, 2015; provided, however, that prior to that date, the Commissioner of Taxes shall convene a meeting of interested stakeholders to discuss implementation issues; and provided however, that the Commissioner may not initiate any administrative attachments or garnishments under these sections until the administrative advocate services required by 32 V.S.A. §§ 3207(n) and 3208(n) are available to taxpayers."
Cross references. Procedure for adoption of administrative rules, see 3 V.S.A. chapter 25.
Pursuant to the statute regarding administration of taxes, the Commissioner of Taxes has broad statutory authority to waive, reduce or compromise any of the taxes, penalties, interest or other charges or fees within his or her jurisdiction. The plain meaning of this provision grants the Commissioner discretion to amend or impose a penalty; thus, the Commissioner did not lack the discretion to impose a penalty different from that assessed by the Department of Taxes. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
There was no merit to a taxpayer's contention that its due process rights were violated due to the differential between the penalty requested by the Department of Taxes and the penalty imposed by the Commissioner of Taxes. The taxpayer had full notice that the Department intended to argue for the imposition of a penalty at a hearing and that the Commissioner had the authority to waive, reduce or compromise any penalties imposed by the Department; as such, the taxpayer was not deprived of an opportunity to respond and present evidence and argument on all issues involved in the appeal hearing. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
Added 1997, No. 156 (Adj. Sess.), § 35, eff. April 29, 1998; amended 2001, No. 140 (Adj. Sess.), §§ 9, 11, eff. June 21, 2002; 2013, No. 76 , § 6; 2019, No. 175 (Adj. Sess.), § 22, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Subdiv. (b)(5): Amended generally.
Amendments--2013. Added the present subdiv. (b)(6) and renumbered former subdiv. (b)(6) as present subdiv. (b)(7).
Amendments--2001 (Adj. Sess.) Subdiv. (b)(2): Act No. 140, § 9, substituted "one percent" for "two percent" preceding "of the outstanding tax liability".
Subdiv. (b)(3): Act No. 140, § 9 inserted "for income tax under subchapters 2 and 3 of chapter 151 of this title, two percent, and for all other taxes" following "shall be equal to" and made a minor punctuation change.
Subdiv. (b)(3): Act No. 140, § 11 substituted "one percent" for "two percent" following "chapter 151 of this title."
Application. 1997, No. 156 (Adj. Sess.), § 59, provides that this section shall be effective with respect to interest and penalties assessed for taxable years beginning on and after January 1, 1999.
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(2) provides that section 9 of this act [which amended this section] shall apply to interest and penalties related to taxable years beginning on or after January 1, 2002.
2001, No. 140 (Adj. Sess.), § 43(2) provides that section 11 of this act [which amended this section by substituting "one percent" for "two percent" in subdiv. (b)(3)] shall apply to interest and penalties related to taxable years 2005 and after.
There was no merit to a taxpayer's argument that the Commissioner of Taxes could not assess a penalty on the taxpayer because its underpayment resulted from an erroneous refund. The plain meaning of the tax penalty provision authorized the imposition of a penalty on a taxpayer who had not paid his or her tax liability in full, imposing no restrictions on the application of the penalty for particular types of tax avoidance or underpayment; restricting the Department of Taxes from assessing penalties in cases where complications resulted in an underpayment would defeat the purpose of the provision, which is to enable the Commissioner of Taxes to penalize taxpayers when they have not properly discharged their tax burden. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
Because penalties were authorized where a taxpayer failed to pay any tax owed to the Vermont Department of Taxes, the Commissioner of Taxes acted well within her discretion in imposing a five percent monthly penalty on a retailer. The retailer's ignorance of the tax law was not a tenable defense, and there was nothing precluding the retailer from seeking a ruling from the Department as to the applicability of the bad debt statute. Citibank (South Dakota), N.A. v. Dep't of Taxes, 202 Vt. 296, 149 A.3d 149 (2016).
If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or interest should be assessed under this title, the Commissioner shall notify the taxpayer of the deficiency or denial of refund or assess the penalty or interest, as the case may be, by mail. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time which is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.
Added 1997, No. 156 (Adj. Sess.), § 36, eff. April 29, 1998; amended 2007, No. 190 (Adj. Sess.), § 20, eff. June 6, 2008.
Amendments--2007 (Adj. Sess.). Inserted "denial of refund" to the end of the section heading and inserted "or has claimed a refund in error" following "under this title"; substituted "this title" for "it" and inserted "or denial of refund" following "deficiency".
A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one which is not on a form issued by or approved by the Commissioner or which requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee.
Added 1997, No. 156 (Adj. Sess.), § 38, eff. April 29, 1998.
Added 2011, No. 45 , § 36e, eff. May 24, 2011; amended 2011, No. 143 (Adj. Sess.), § 6, eff. May 15, 2012; 2015, No. 131 (Adj. Sess.), § 8.
Amendments--2015 (Adj. Sess.). Subsec. (c): Substituted "on or before January 15" for "no later than January 15th", and added the fifth sentence.
Amendments--2011 (Adj. Sess.). Subdiv. (b)(7): Added.
Added 2011, No. 143 (Adj. Sess.), § 8; amended 2019, No. 160 (Adj. Sess.), § 8, eff. Jan. 1, 2021.
2019 Subsec. (b): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33.
Subsec. (b): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (b): Substituted "renter credit claim" for "renter rebate claim".
Effective date and applicability 2019, No. 160 (Adj. Sess.), § 9 provides: "This act shall take effect on January 1, 2021 and apply to taxable years beginning on and after January 1, 2021 (claim filing years 2022 and after)."
Added 2015, No. 57 , § 42.
Effective date; proviso. 2015, No. 57 , § 98(4) provides: "Secs. 41-44 (administrative attachment and garnishment) [which amended 32 V.S.A. §§ 3101 and 3201 and enacted 32 V.S.A. §§ 3207 and 3208] shall take effect on July 1, 2015; provided, however, that prior to that date, the Commissioner of Taxes shall convene a meeting of interested stakeholders to discuss implementation issues; and provided however, that the Commissioner may not initiate any administrative attachments or garnishments under these sections until the administrative advocate services required by 32 V.S.A. §§ 3207(n) and 3208(n) are available to taxpayers."
Added 2015, No. 57 , § 43; amended 2015, No. 134 (Adj. Sess.), § 2, eff. May 25, 2016.
Amendments--2015 (Adj. Sess.). Subsec. (e): Added the final sentence.
Added 1991, No. 186 (Adj. Sess.), § 9; amended 2003, No. 70 (Adj. Sess.), § 34, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "(transferor)" for "'transferor'"; inserted "long-term lease" preceding "or assignment"; and substituted "(transfer)" for "'transfer'" and "(transferee)" for "'transferee'".
Added 1991, No. 234 (Adj. Sess.), § 3; amended 1997, No. 59 , § 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), § 1, eff. June 6, 2008; 2013, No. 73 , § 7.
2007. Substituted "subchapter 5 of chapter 7 of this title" for "chapter 7, subchapter 5 of this title" to conform reference to V.S.A. style.
Amendments--2013 Added "electronic filing of liens" to the section heading and the subsec. (a) designation and added subsec. (b).
Amendments--2007 (Adj. Sess.). Inserted "service of process costs" in the section heading, "title" following "502 of this" and "and any related service of process costs awarded to the department and" following "1671(c) of this title" in the first sentence, and inserted "and costs" preceding "collected under this section" and "and the costs of service" at the end of the second sentence.
Amendments--1997. Inserted "specified in subdivision 1671(a)(6) or subsection 1671(c) of this title" following "fees" in the first sentence and added the second sentence.
Transition. 2015, No. 57 , § 46, effective June 11, 2015, provides: "By July 1, 2016, the Department of Taxes shall adopt rules necessary to implement the creation of the Collections Unit under 32 V.S.A. chapter 103, subchapter 7. The rules shall include provisions for entering into referral agreements with referring agencies, branches, and subdivisions, and for exercising the enforcement powers provided under this subchapter."
Added 2015, No. 57 , § 45, eff. July 1, 2016.
The Collections Unit in collecting debt required under this chapter shall have the following enforcement powers at its disposal:
SUBCHAPTER 1. VERMONT ECONOMIC PROGRESS COUNCIL
SUBCHAPTER 2. VERMONT EMPLOYMENT GROWTH INCENTIVE PROGRAM
VEGI; Repeal of authority to award incentives. 2015, No. 157 (Adj. Sess.), § H.12, effective January 1, 2017 provides: "Notwithstanding any provision of law to the contrary, the Vermont Economic Progress Council shall not accept or approve an application for a Vermont Employment Growth Incentive under 32 V.S.A. chapter 105, subchapter 2 on or after January 1, 2021."
Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017.
2020 In subdiv. (d)(1), substituted "2 V.S.A. § 23" for "2 V.S.A. § 406" in accordance with 2019, No. 144 (Adj. Sess.), § 12(2).
Reference in text. Section 3336 of this title, referred to in subdiv. (b)(2)(C), was repealed by 2019, No. 80 , § 16.
Added 2015, No. 157 (Adj. Sess.), § H.1, eff. Jan. 1, 2017; amended 2017, No. 69 , § A.1, eff. June 28, 2017.
Amendments--2017. Subdiv. (b)(1): Substituted "activity would generate to the State would exceed" for "activity generates to the State exceeds" following "proposed".
Subdiv. (b)(3): Amended generally.
Effective date of 2017 amendment. 2017, No. 69 , § N.1(b) provides that the amendments to this section shall take effect on the date of enactment of the fiscal year 2018 annual budget bill, which was June 28, 2017.
Except as otherwise provided for an enhanced incentive for a business in a qualifying labor market area under section 3334 of this title, an enhanced incentive for an environmental technology business under section 3335 of this title, or an enhanced incentive for workforce training under section 3336 of this title, the Council shall calculate the value of an incentive for an award year as follows:
Reference in text. Section 3336 of this title, referred to in this section, was repealed by 2019, No. 80 , § 16.
Amendments--2017. Subsec. (f): Added.
Amendments--2017. Subsec. (c): Added.
Former § 3336. Former § 3336, relating to enhanced incentive for workforce training, was derived from 2015, No. 157 (Adj. Sess.), § H.1.
Amendments--2017. Subsec. (b): Added the subdiv. (1) designation and inserted "and" following "eligible" at the end of the subdiv. and added subdiv. (b)(2)
Amendments--2017. Subdiv. (a)(1)(A): Deleted "or" from the end of the subdivision.
Subdiv. (a)(1)(B)(ii): Inserted "; or" following "requirements".
Subdiv. (a)(1)(C): Added.
Reference in text. Pursuant to section 3007 of this title, references to director in Part 2 of this subtitle mean the director of the division of property valuation and review.
Revision note. Reference to polls was deleted from Part 2 heading pursuant to poll tax repeal. See poll tax repeal note set out below.
Repeal of poll taxes. Authority to levy and collect poll taxes under Part 2 of Subtitle 2 was repealed by 1977, No. 118 (Adj. Sess.), § 1(a), eff. Dec. 31, 1981.
References to "poll taxes" and "polls" are to be deleted wherever they appear in Vermont statutes effective July 1, 1982, pursuant to 1977, No. 118 (Adj. Sess.), § 1(b).
SUBCHAPTER 1. DUTIES OF DIRECTOR
SUBCHAPTER 2. DUTIES OF LISTERS
SUBCHAPTER 3. STATISTICAL INFORMATION
SUBCHAPTER 4. MISCELLANEOUS
Cross references. State payment in lieu of property taxes, see § 3701 of this title.
The Director may examine any inventory in the hands of listers, shall from time to time confer and advise with them touching their official duties, shall furnish them printed instructions and directions relating thereto and shall issue such bulletins as in his or her judgment will aid in enforcing the law. When a board of listers or members thereof so request, the Director shall furnish such information as he or she shall deem pertinent.
Amended 1977, No. 105 , § 14(a).
Source. V.S. 1947, § 632. P.L. § 577. G.L. § 671. 1910, No. 38 , § 3.
Amendments--1977. Substituted "director" for "commissioner".
The Director shall collect such data and information touching methods of taxation and exemption therefrom and the work of listers in the various towns, as he or she shall deem advisable.
Source. V.S. 1947, § 633. P.L. § 578. G.L. § 672. 1910, No. 38 , § 4.
Amendments--1977 Substituted "director" for "commissioner".
Cited. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
Former § 3403. Former § 3403, relating to biennial report to General Assembly. was derived from V.S. 1947, § 771; P.L. § 725; 1933, No. 156 , § 3; 1927, No. 20 , § 1; G.L. § 831; 1912, No. 117 , § 1; 1910, No. 38 , § 25; P.S. § 604; 1906, No. 214 , § 16; V.S. § 466; 1888, No. 5 , § 5; 1884, No. 2 , § 7 and amended by 1977, No. 105 , § 14(a).
Added 1995, No. 186 (Adj. Sess.), § 1, eff. May 22, 1996; amended 1997, No. 59 , § 10, eff. June 30, 1997.
Amendments--1997. Added new subsec. (b) and redesignated former subsec. (b) as present subsec. (c).
Application. 1995, No. 186 (Adj. Sess.), § 37, provided that the enactment of this section by § 1 of the act shall apply to fees assessed on or after July 1, 1996.
Prior law. Former § 3404 relating to form books prepared by commissioner was derived from V.S. 1947, § 636: P.L. § 581: G.L. § 675: 1910, No. 38 , § 13, amended by 1957, No. 219 , § 2 and repealed by 1975, No. 118 , § 91.
Former §§ 3405-3408. Former § 3405, relating to forms required, was derived from V.S. 1947, § 637: P.L. § 582: G.L. § 676: 1910, No. 38 , § 15: P.S. §§ 297, 603: R. 1906, § 266: V.S. §§ 225, 465: 1888, No. 5 , § 4: 1884, No. 2 , § 6: R.L. § 162: 1870, No. 1 , § 1: 1868, No. 3 , § 1: G.S. 8, § 36: G.S. 83, § 37: 1855, No. 43 , § 34: 1853, No. 36 , § 6: 1841, No. 16 , § 21: 1827, No. 16 .
Former § 3406, relating to distribution of law by Commissioner, was derived from V.S. 1947, § 698: P.L. § 649: G.L. § 749: 1910, No. 38 , § 17: P.S. § 541: V.S. § 403: 1882, No. 2 , § 4: R.L. § 334: 1880, No. 78 , § 18 and amended by 1957, No. 219 , § 2.
Former § 3407, relating to assistance for listers, was derived from 1964, No. 30 (Sp. Sess.), § 1.
Former § 3408, relating to contract reappraisals, was derived from 1965, No. 178 , § 2.
Former § 3409. Former § 3409, relating to preparation of property maps, was derived from 1967, No. 146 , § 3 and amended by 1977, No. 105 , § 14(a); 1987, No. 243 (Adj. Sess.), § 71; 2009, No. 1 (Sp. Sess.), § H.21; and 2011, No. 143 (Adj. Sess.), § 34.
Added 1967, No. 146 , § 4, eff. July 1, 1968; amended 1977, No. 105 , § 14(a); 1987, No. 243 (Adj. Sess.), § 72, eff. June 13, 1988.
The Division of Property Valuation and Review shall through its Director:
Added 1977, No. 105 , § 12, eff. July 1, 1977; amended 1985, No. 74 , § 299; 1987, No. 243 (Adj. Sess.), § 73, eff. June 13, 1988; 1999, No. 49 , § 4, eff. June 2, 1999.
Revision note. In subdiv. (11), deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4 and substituted "chapter 211 of this title" for "32 V.S.A. chapter 211" to correct an error in the reference.
Amendments--1999. Subdiv. (9): Amended generally.
Amendments--1987 (Adj. Sess.) Rewrote subdiv. (8) and added subdivs. (9)-(11).
Amendments--1985 Subdiv. (1): Substituted "commissioner of the department of taxes" for "secretary of administration" following "approval of the".
Transfer of records, appeals and rules. 1977, No. 105 , § 16 provided:
"(a) All records, papers, documents, rules, policies and procedures in effect in the department of taxes on June 30, 1977 concerning the administration of the property tax, tax mapping and the property tax division are transferred to the division of property valuation and review.
"(b) All cases of appeal pending before the tax commissioner or to which the commission is a party on June 30, 1977 concerning the administration of the property tax or the equalized grand list shall continue before the commissioner or he shall continue as a party to those cases, and for that purpose, the law in effect on June 30, 1977 is continued in effect."
Statutory authority of division of property valuation and review was confined to appraising fair market value of property in question; it had no statutory authority, and therefore lacked subject matter jurisdiction, to determine tax-exempt status of property. Subud of Woodstock, Inc. v. Town of Barnard, 169 Vt. 582, 732 A.2d 749 (mem.) (1999).
Before January 15 of each year, the Director shall deliver to the Speaker of the House of Representatives and to the President Pro Tempore of the Senate copies of an annual report including in that report all rules issued in the preceding year. The report shall include the rate per dollar and the amount of all taxes assessed in each and all of the towns, gores, school and fire districts and villages for and during the year ending with June 30, preceding, and the value of all exempt property on each grand list as required by subsection 4152(a) of this title. The report shall also include an analysis of the appraisal practices and methods employed through the State. The Director shall include recommendations for statutory changes as he or she feels necessary. Copies of the annual report shall be forwarded to the Chair of the Selectboard of each town. The presiding officer shall refer the report to the appropriate committees of the General Assembly for their review and recommendation. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this section.
Added 1977, No. 105 , § 13; amended 1995, No. 178 (Adj. Sess.), § 427, eff. May 22, 1996; 1997, No. 50 , § 10, eff. June 26, 1997; 2005, No. 38 , § 21, eff. Jan. 1, 2007; 2013, No. 142 (Adj. Sess.), § 68.
Amendments--2013 (Adj. Sess.). Added the seventh sentence.
Amendments--2005 Added "and the value of all exempt property on each grand list as required by subsection 4152(a) of this title" in the second sentence, and inserted "or she" following "he" in the fourth sentence.
Amendments--1997. Substituted "January 15" for "January 12" in the first sentence.
Amendments--1995 (Adj. Sess.) Added the second sentence, and inserted "also" preceding "include" and substituted "an" for "a documented" thereafter in the third sentence.
"I, _____________, do solemnly swear (or affirm) that I will appraise all the personal and real property subject to taxation in the town (or city) of ________________________, so far as required by law, at its fair market value, will list the same without discrimination on a proportionate basis of such value for the grand list of such town (or city), will set the same in the grand list of such town (or city) at one per cent of the listed value and will faithfully discharge all the duties imposed upon me by law. So help me God." (or, "under the pains and penalties of perjury.") (b) When the listers violate such oath, they shall each be guilty of perjury and punished accordingly.
Source. 1957, No. 237 , § 1(I). V.S. 1947, § 748. P.L. § 703. G.L. § 809. P.S. § 577. V.S. § 438. 1882, No. 2 , § 29. R.L. § 329. 1880, No. 78 , § 13.
Cross references. Punishment for perjury, see 13 V.S.A. chapter 65.
Act of 1880 [this section], passed to "equalize taxation," formulated only one oath for listers; but as this act was part of an established system, it is to be read in connection with existing statutes in pari materia, and as these required certain specified oaths, it is necessary for listers to take both oaths; the one being preliminary and a qualification for office; and the other a certification of completed list. Walker v. City of Burlington, 56 Vt. 131 (1883).
If listeners in taking oath prescribed by section add immediately before words "So help me God" the words "to the best of our judgement," that addition will render oath null, and subsequent grand list invalid. Lynde v. Town of Dummerston, 61 Vt. 48, 17 A. 45 (1888).
It is not necessary that a lister should take the constitutional oath. Rowell v. Horton, 58 Vt. 1, 3 A. 906 (1886).
Section is mandatory and must be substantially complied with, to give validity to the list; and the oath required by § 4151 of this title, to be made to the list on completion thereof, is not such compliance. Ayers v. Moulton, 51 Vt. 115 (1878).
Legislature has power to pass retrospective act legalizing grand list which was irregular or invalid because listers had only taken, but had not subscribed, the preliminary oath required by section; and such grand list was admissible as evidence in action to recover taxes assessed on that grand list, both before and after its legalization. Smith v. Hard, 59 Vt. 13, 8 A. 317 (1886).
Grand list was legal, though oath of listers had not been recorded; and though it did not appear that selectmen, who assessed and certified tax, had been sworn. Day v. Peasley, 54 Vt. 310 (1881).
Listers may take their preliminary oath before town clerk, oath being returnable to town clerk's office within meaning of this section. Potter v. Lewis, 73 Vt. 367, 51 A. 5 (1901).
Towns are required by statute to elect annually three, four, or five listers, who constitute a board, a majority of which is essential to legal action; and since the acts of one acting alone would be void, an indictment charging lister with perjury in that he had violated his official oath, is defective without allegation of election of requisite number of listers and that they qualified and acted as such. State v. Peters, 57 Vt. 86 (1884).
While most listers' duties partake so much of the nature of judicial proceedings that their judgment, exercised in good faith, is conclusive, yet as to that portion of setting up taxpayers' lists as relates to the persons to whom land is set and to the number of acres, the listers are liable to party injured for the consequences of mistakes, oversights or inaccuracies, if they fail to act in good faith or with common care, skill or prudence. Wilson v. Marsh, 34 Vt. 352 (1861).
Listers are liable for their omission of express and obvious matter of fact duties, and for all other injurious misconduct in their office, even in matters of discretion, when it can be shown they acted mala fide. Stearns v. Miller, 25 Vt. 20 (1852).
Cited. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
Listers shall render such assistance, give such information, and make such returns to the Director in relation to the subject of taxation as he or she may require.
Source. V.S. 1947, § 634. P.L. § 579. G.L. § 673. 1910, No. 38 , § 5.
A lister who takes up an inventory as provided by section 4041 of this title, at the time he or she receives the same, shall indorse thereon his or her name and the date of its receipt. When a lister accepts the inventory of a person not made out and sworn to as provided in this chapter, or willfully neglects or refuses to indorse thereon his or her name and the date of receipt thereof, or willfully neglects or refuses to appraise and set in the list, as required by law, each item described in an inventory filled out as provided in this chapter, he or she shall be fined not more than $100.00 for each inventory so received, and for each such wilful refusal or neglect.
Source. V.S. 1947, § 749. 1947, No. 13 , § 2. P.L. § 704. G.L. § 810. 1917, No. 254 , § 778. 1915, No. 34 , § 7. 1915, No. 40 , § 1. P.S. § 578. V.S. § 439. 1882, No. 2 , § 30. R.L. § 330. 1880, No. 78 , § 14.
The director shall call meetings of the listers to be held at such places and at such times as he or she shall designate for the purpose of instruction touching the requisites of a legal tax inventory, a valid grand list, the law governing their official duties and concerning the appraisal and listing of the various classes of taxable property.
Source. V.S. 1947, § 631. P.L. § 576. G.L. § 670. 1915, No. 38 . 1910, No. 38 , § 2.
Except as herein otherwise provided, at least one lister or more if the town so votes shall attend all meetings or schools for instruction to which they are summoned in writing by the Director. When a lister is unable to attend, he or she shall forthwith notify the Director, stating the cause of such inability. In his or her discretion, the Director may summon such lister to attend such other meeting as he or she shall designate. Listers who attend such meetings shall receive therefor from their respective towns the per diem thereby voted for listers, or $10.00 per day, whichever is the greater, and their necessary expenses.
Amended 1959, No. 16 , eff. March 5, 1959; 1977, No. 105 , § 14(a).
Source. V.S. 1947, § 635. P.L. § 580. G.L. § 674. 1910, No. 38 , § 6.
Amendments--1959 Substituted words "at least one lister or more if the town so votes shall attend" for "listers shall attend" and provided $ 10 as minimum per diem.
Added 2005, No. 38 , § 3, eff. June 2, 2005; amended 2013, No. 174 (Adj. Sess.), § 15, eff. June 4, 2014; 2015, No. 57 , § 39, eff. June 11, 2015.
Amendments--2013 (Adj. Sess.). Subsec. (b): Amended generally.
Annually, on or before July 15, school and fire district clerks and clerks of incorporated villages shall make and deliver to the town clerk a statement of taxes assessed by such districts and villages during the year ending June 30, preceding, giving the amount of the grand list, the rate per dollar and the amount of taxes assessed in such districts and villages.
Source. V.S. 1947, § 767. P.L. § 721. G.L. § 827. P.S. § 599. V.S. § 461. 1884, No. 2 , § 1.
Former § 3462. Former § 3462, relating to reports by the town clerk and appraisers, was derived from V.S. 1947, § 768; P.L. § 722; G.L. § 828; 1915, No. 43 , § 1; 1912, No. 42 , § 13; 1910, No. 38 , § 23; P.S. § 600; V.S. § 462; 1888, No. 5 , § 1; 1884, No. 2 , § 2 and amended by 1977, No. 105 , § 14(a).
Former § 3463. Former § 3463, relating to report by county treasurers of the grand list, the rate per dollar, and the amount of county taxes assessed in the county for the previous year, was derived from V.S. 1947, § 769; P.L. § 723; G.L. § 829; 1910; No. 38, § 24; P.S. § 601; V.S. § 463; 1888, No. 5 , § 2; 1884, No. 2 , § 3 and amended by 1977, No. 105 , § 14(a).
An appraiser, town, school, or fire district clerk or county treasurer who fails to perform the duties imposed upon him or her by this subchapter shall be fined $20.00.
Source. V.S. 1947, § 770. 1947, No. 202 , § 776. P.L. § 724. G.L. § 830. P.S. § 602. V.S. § 464. 1888, No. 5 , § 3.
Notwithstanding any provision to the contrary in 1 V.S.A. § 317 , section 3102 of this title, this chapter, or any other provision of law, information maintained by the Division of Property Valuation and Review obtained from local governments participating in the Computer Assisted Property Tax Administration Program (CAPTAP) shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3.
Added 1985, No. 242 (Adj. Sess.), § 312; amended 2003, No. 158 (Adj. Sess.), § 3.
Expiration of 2003 (Adj. Sess.) amendments. 2003, No. 158 (Adj. Sess.) § 6, as amended by 2005, No. 71 , § 54c, provides that the amendments to this section, by Sec. 3 of that act, shall expire on June 30, 2006 and, upon that date, the content of this section shall revert to the content that existed before the effective date of Act 158.
Extension of sunset. 2003, No. 158 (Adj. Sess.) § 6, as amended by 2005, No. 71 , § 54c and 2005, No. 162 (Adj. Sess.), § 4a, provides: "This act shall expire on June 30, 2007, and sections of the Vermont Statutes Annotated which are amended by this act shall revert to the language in effect prior to the effective date of this act."
The following definitions shall apply in this Part and chapter 101 of this title, pertaining to the listing of property for taxation:
Amended 1959, No. 175 , eff. Jan. 1, 1960; 1965, No. 126 , § 1, eff. Jan. 1, 1967; 1973, No. 85 , § 11, eff. July 1, 1973; 1977, No. 105 , § 6; 1995, No. 178 (Adj. Sess.), § 285; 1997, No. 60 , § 64, eff. June 26, 1997; 2005, No. 38 , § 1; 2005, No. 75 , § 6; 2007, No. 81 , § 10; 2013, No. 174 (Adj. Sess.), §§ 27, 54, eff. Jan. 1, 2015; 2017, No. 154 (Adj. Sess.), § 10, eff. May 21, 2018.
Source. 1957, No. 237 , § 1(II). V.S. 1947, § 748. P.L. § 703. G.L. § 809. P.S. § 577. V.S. § 438. 1882, No. 2 , § 29. R.L. § 329. 1880, No. 78 , § 13.
Reference in text. 30 V.S.A. § 219a, referred to in subdiv. (1)(D)(IV), was repealed by 2013, No. 99 (Adj. Sess.), § 10(c).
2013. In subdiv. (1), deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4.
Amendments--2017 (Adj. Sess.). Subdiv. (1)(A): Substituted "that combine to give property" for "which combine to give property" in the second sentence.
Subdiv. (1)(C): Substituted "House Committee on Ways and Means" for "General Assembly" in the second sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (1)(A): Inserted "except for owner-occupied housing identified in subdivision (C) of this subdivision (1)," following "all other property,", substituted "that the property" for "which the property" following "property is the price", and deleted "a consideration of a decrease in value in nonrental residential property due to a housing subsidy covenant as defined in 27 V.S.A. § 610, or" following "Those elements shall include".
Subdiv. (1)(C): Added.
Subdivs. (1)(D)(i)-(1)(D)(ii): Added.
Amendments--2007. Subdiv. (1)(A): Amended generally.
Subdiv. (1)(B): Substituted "which shall be" for "as" preceding "provided" and inserted "in a format acceptable to the commissioner" following "owner" and "such as a certified public accounting or firm or quasi-public funding agency" following "party".
Amendments--2005 Subdiv. (1): Act No. 38 substituted "subdivision 3752(12)" for "section 3752(12)" in the first sentence and added the last sentence.
Act No. 75 substituted "subdivision 3752(12)" for "section 3752(12)" in the first sentence, inserted "in nonrental residential property" following "decrease in value" in the third sentence, and added the fourth sentence of the first paragraph, and added the second paragraph.
Amendments--1997 Subdiv. (1): Inserted "a decrease in value due to a housing subsidy covenant as defined in section 610 of Title 27, or" following "consideration of" in the third sentence.
Amendments--1995 (Adj. Sess.) Subdiv. (1): Inserted "with respect to property enrolled in a use value appraisal program, the use value appraisal as defined in section 3752(12) of this title, multiplied by the common level of appraisal, and with respect to all other property" in the first sentence.
Amendments--1977 Subdiv. (1): Redefined appraisal value.
Subdiv. (2): Substituted "100" for "50" percent.
Amendments--1973 Designated definitions as subdivs. (1) and (2) and amended (1) generally.
Amendments--1965 Redefined "listed value" as fifty per cent of appraisal value and deleted reference to board of listers and town clerk. Prior to the amendment the definition read as follows:
"'Listed value' shall mean that proportionate part of the appraisal value agreed upon by the board of listers, and recorded with the town clerk. Each town may determine the ratio of listed value to appraisal value to be used in the town, but the ratio shall be the same for both real and personal property."
Amendments--1959 Added provision relating to determination of ratio by town and requiring ratio to be the same for real and personal property.
Effective date of amendments-- 2005, No. 38 amendment. 2005, No. 38 , § 22(1), provided: "Sec. 1 [which amended this section], (clarification of 'fair market value' for appraisal) shall take effect upon passage and shall apply to grand lists for April 1, 2006, and after."
Effective date of amendments--2007 amendment 2007, No. 81 , § 26(4), provided: "Sec. 10 of this act [which amended subdiv. (1) of this section], (grand list valuation of affordable rental housing) shall apply to grand lists of April 1, 2007, and after."
Effective date and applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(8) provides that Secs. 26-29 (solar plant exemptions and valuation) [which added subdiv. (1)(D) of this section, 32 V.S.A. §§ 3802(17), 3845 and 8701] and 32 (valuation of natural gas and petroleum infrastructure) [which amended 32 V.S.A. § 3621] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
2013, No. 174 (Adj. Sess.), § 70(16) provides that Secs. 54 (shared equity housing) [which amended subdiv. (1)(A) and added (1)(C) of this section], 55 (health and recreation property) which amended 32 V.S.A. § 3832(7)], 56 (town voted exemption) [which enacted 32 V.S.A. § 3839], and 57 (education property tax exemption) [which amended 32 V.S.A. 5401(10)(K)] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
Repeal of expiration of 1995 (Adj. Sess.) amendment. 1995 No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 285 of that act, which amended subdiv. (1) of this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995 No. 178 (Adj. Sess.), § 285 is not repealed on June 30, 1997.
Report repeal delayed. 2017, No. 154 (Adj. Sess.), § 6, effective May 21, 2018, provides: "The reports set forth in this section [subdiv. (1)(C)] shall not be subject to review under the provisions of 2 V.S.A. § 20(d) (expiration of required reports) until July 1, 2022."
Record lacked the evidentiary support necessary to sustain a State appraiser's market-value determination with respect to the purported effect of a housing-subsidy for purposes of a taxpayer's property tax, as the appraiser had arbitrarily reduced the assessed value without evidence from the taxpayer to establish the covenant's purported negative effect on fair market value. Franks v. Town of Essex, 194 Vt. 595, 87 A.3d 418 (2013).
State appraiser did not abuse his discretion in finding that the housing-subsidy covenant on a taxpayer's property resulted in no decrease in fair market value, as the valuation was reasonably drawn from the evidence, and the State appraiser correctly understood the issue presented. Franks v. Town of Essex, 194 Vt. 595, 87 A.3d 418 (2013).
On appeal of valuation of lakefront property, town met its burden of production through evidence of per-foot valuation based on state schedules, and modified by town, which were based on sales and thereby reflected appraised valuation within meaning of subdivision (1) of this section. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
Because the town's market analysis report was comprehensive and contained a large number of recent sales of very similar properties in the same market as the taxpayer's property, and the taxpayer did not object to the report or challenge the comparability of the sales or the adjustments that the appraiser made to those sales to derive a value for his property, the hearing officer did not abuse his discretion by affording greater weight to this independent market data than the sale price of the taxpayer's property in determining fair market value. Martinez v. Town of Hartford, - Vt. - , 239 A.3d 263 (2020).
In determining the fair market value of the taxpayer's property, the hearing officer acted consistently with the law in considering alternative evidence of the property's fair market value notwithstanding his finding that the recent sale of the property was arms-length. Martinez v. Town of Hartford, - Vt. - , 239 A.3d 263 (2020).
Supreme Court of Vermont holds that a so-called automatic reduction in property tax valuation is not required for all parcels subject to a housing-subsidy covenant, but instead, an individualized consideration of the effect a particular covenant has on a property's fair market value is demanded. Franks v. Town of Essex, 194 Vt. 595, 87 A.3d 418 (2013).
Municipal listers have a duty to include "a consideration of a decrease in value" from a qualifying housing-subsidy covenant in determining fair market value of property for tax purposes, which does not mean an automatic decrease in valuation. Franks v. Town of Essex, 194 Vt. 595, 87 A.3d 418 (2013).
Nothing in the statute regarding taxation of buildings on leased land creates an exception to the town listers' duty to list the real estate identified therein - buildings on leased land - at fair market value, which is most persuasively established through comparable sale transactions. Lesage v. Town of Colchester, 194 Vt. 377, 81 A.3d 1142 (2013).
State appraiser did not err in valuing a taxpayer's property. The taxpayer had not shown that she was required to incur certain costs before she could sell the nine lots into which her property was subdivided; the only evidence presented concerning a potential land use dispute on one lot was speculative and conclusory; the appraiser had expressly disavowed reliance on asking prices for nearby properties; and because the taxpayer had not shown that the individual lots could not be sold at the time of the appraisal, there was no merit to her argument that the appraiser incorrectly determined that the highest and best use of the property was for sale and single family residential use of the nine lots. Barnett v. Town of Wolcott, 185 Vt. 627, 970 A.2d 1281 (mem.) (2009).
Where specific circumstances surrounding a transaction operate to dramatically depress the sale price of property below its reasonable value, courts may look to indicia other than the sale price as competent evidence of fair market value. Great Bay Hydro Corp. v. Town of Derby, 181 Vt. 574, 917 A.2d 486 (mem.) (January 25, 2006).
Town failed in its claims that an appraiser applied a statutory provision retrospectively in his assessment of subsidized housing. The appraiser did discuss the amendments to the definition of fair market value, and he even went so far as to demonstrate that the results would be the same under the statute as under the process which he used. Nevertheless, the appraiser's method differed in several key ways from the method outlined in the new statute. State Housing Authority v. Town of Northfield, 182 Vt. 90, 933 A.2d 700 (July 13, 2007).
All of the elements, tangible and intangible, that combine to give real property fair market value are subject to property tax. Barrett v. Town of Warren, 179 Vt. 134, 892 A.2d 152 (September 16, 2005).
Where a town met its burden of production with respect to fair market value and taxpayer failed to show an arbitrary or unlawful valuation, reversal of the state appraiser's decision setting taxpayer's property in the town grand list at less than its fair market value was required because it was contrary to statutory requirements. Barrett v. Town of Warren, 179 Vt. 134, 892 A.2d 152 (September 16, 2005).
A difference often exists between listed and fair market values of real property, and that difference is permissible so long as the ratio between listed and fair market values is consistent among properties. Allen v. Town of W. Windsor, 177 Vt. 1, 852 A.2d 627 (2004).
There is no need for any particular estimation method for valuing real property for tax purposes when a recent bona fide sale exists to illustrate fair market value. Barrett/Canfield, LLC v. City of Rutland, 171 Vt. 196, 762 A.2d 823 (2000).
There is no requirement that a property be actively marketed in order to establish a bona fide sale for purposes of determining fair market value for tax purposes; all that is required for a bona fide sale is that it be between a willing buyer and a willing seller, at arms length, in good faith, and not to "rig" a value. Barrett/Canfield, LLC v. City of Rutland, 171 Vt. 196, 762 A.2d 823 (2000).
Although the sale price is strong if not conclusive evidence of value of property for tax appraisal purposes, the court is not required to adopt the sale price as the fair market value nor is the court limited in its taking of evidence or the means that may be used in determining market value. Vermont National Bank v. Leninski, 166 Vt. 577, 687 A.2d 890 (mem.) (1996).
Taxpayer's assertion that a house must be valued the same wherever it is located is erroneous; 32 V.S.A. § 3481(1) requires valuation to be based on fair market value, which includes factors including, but not limited to, location. Wennar v. Town of Georgia, 161 Vt. 632, 641 A.2d 101 (mem.) (1994).
Superior court properly granted taxpayers' motion for summary judgment in property tax appeal, where taxpayers offered evidence of an actual sale price pursuant to a contract signed within days of the listing date, and the town offered no specific evidence that under the circumstances of the sale the sale price was an inadequate indication of fair market value. Wilde v. Town of Norwich, 152 Vt. 327, 566 A.2d 656 (1989).
While the most persuasive method of appraising residential property is to establish fair market value through bona fide sales transactions, this section does not prescribe the method nor limit the manner in which evidence of fair market value may be presented to the state board of property tax appraisers. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
In disputed appraisal of lakefront property, consideration of sale of property on same lake that occurred 7 months after grand list assessment date was not error. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
This section makes fair market value the standard for appraisal. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
When fair market value of taxable property can be established by the operation of bona fide sale transactions, a market value is perforce established for appraisal purposes. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
So long as evidence of a sale of taxable property proves a transaction between a willing buyer and willing seller at arms length, entered into in good faith, and not to rig a market value, this section is not concerned about the reasons either buyer or seller attributed the agreed value to the property. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
Where property originally operated as an apartment complex was reappraised following its conversion to condominium units, the selling price of the units sufficiently established their fair market value, and on appeal of the reappraisal to the state board of appraisers the lack of use of devices for approximation of their value was appropriate. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
Water and sewer systems are items which may enhance the market value of a piece of property when appurtenant to it. Porter v. Town of Newark, 145 Vt. 367, 488 A.2d 769 (1985).
Fair market value is defined as the price which a property will bring in the market taking into consideration its availability, use, and limitations. Villeneuve v. Town of Waterville, 141 Vt. 154, 446 A.2d 358 (1982).
Fair market value is the price property will bring in the market, taking into consideration availability, use and limitations of the property, and although many different methods exist for determining fair market value, reliance on listed values is not one of them as listed values reflect an equalized value that may well be purposely changed from the fair market value and they often lag behind the values of the market place; and fair market value finding, in tax appeal, based on listed values of other properties, would be reversed on appeal. City of Barre v. Town of Orange, 138 Vt. 484, 417 A.2d 939 (1980).
The board of tax appraisers may use devices to assist in arriving at the fair market value of property, but the use of any single method or even a combination of methods that leads the appraisers astray of their statutory responsibility will not be accepted. Town of Barnet v. Central Vt. Public Service Corp., 131 Vt. 578, 313 A.2d 392 (1973).
Cost and market value are not the same, and if producing cause or sole basis of appraisal of personal property was formula whereby cost new is reduced by 50% depreciation allowance, it was improper and without foundation. In re Heath, 128 Vt. 519, 266 A.2d 812 (1970).
Fair market value is the price brought in the market when offered for sale and purchased, taking into consideration availability, prospective or potential use, age, condition and all other elements which give a market value, and there usually is no one controlling element. In re Heath, 128 Vt. 519, 266 A.2d 812 (1970).
The mere existence of uncertainty in the regulatory process does not bar consideration of development potential in the assessment of real property based on its fair market value according to its highest and best use. By nature, the highest-and-best-use concept depends on market and legal assumptions. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
Partition of taxpayers' property (former dairy farm consisting of about 148 acres and two residences) for appraisal purposes did not violate 32 V.S.A. § 4467 (appeal of property evaluation) even though that statute refers to "the property" and not to parts of a property, as there is nothing inconsistent in a statutory reference to "the property" and a valuation analysis that considers parts of the whole. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
The fact that there is a constitutional compulsion to recognize a general discounting by a town of all its taxable property below the requirement of subdivision (2) of this section that listed value equal 100% of appraisal value does not mean that towns are free to ignore the 100% requirement or that the supreme court approves such discounts as lawful. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
In the assessment of real property, evidence of comparable sales are admissible although comparable properties are rarely, if ever, identical properties. Absent abuse of discretion, the degree of comparability goes to the weight of the evidence and is a matter for the trier of fact. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
In the assessment of taxpayers' real property, use of a land-value table was permissible under the tax statute even though the problem with the use of land-value tables is the potential for arbitrary valuations; where the table is based on appropriate sales data, this problem is mitigated. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
Town's sliding scale method of land reappraisal based on acreage with reduction for swamp, ledge or steep property, per acre value decreasing as acreage increased, did not meet this section's requirements and could not justify assessment increase, as it did not take into account, as statute required, a fair market appraisal based on availability, potential, prospective use, deficiencies, age and condition of property and all other elements contributing to fair market value. Ames v. Town of Danby, 136 Vt. 78, 385 A.2d 1075 (1978).
The sliding scale formula places a value upon land in accordance with an acreage grouping, and as it relies on only one criterion, acreage, it cannot be employed as the sole basis for an appraisal upon fair market value. Bloomer v. Town of Danby, 135 Vt. 56, 370 A.2d 194 (1977).
Although a given property is appraised and listed at the appropriate statutory rate, the fact that the rate may be discriminatory is not foreclosed, and the constitutional and statutory requirement that all property, real and personal, must be subjected to a uniform ratio of fair market to listed value takes precedence over a legislative directive to list at a fixed percentage of fair market value. Town of Barnet v. Palazzi Corp., 135 Vt. 298, 376 A.2d 24 (1977).
An inflexible formula that fails to take into account various factors provided by law cannot be employed as sole basis for an appraisal of property value for purposes of taxation. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
Presumptively, upon a showing that an appraisal of property conforms to fair market value, the listing is valid, and the burden is upon the taxpayer to demonstrate inequality in the manner in which the ratio of fair market value to listed value applied to its property as compared to other taxable property in the town. Royal Parke Corp. v. Town of Essex, 145 Vt. 376, 488 A.2d 766 (1985).
Formula of appraisal used by town did take into account individual characteristics of land in the grade adjustment, but since no evidence was offered at trial as to how exactly a size adjustment was applied, town did not meet its burden of producing evidence of substantial compliance with relevant constitutional and statutory provisions, and trial court's finding of fair market value apparently based on such formula must be reversed. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
Although town failed to validate appraisal formula, taxpayer's property would not be set in grand list at its value in preceding year, where independent evidence, in addition to evidence based upon the formula, introduced by town, consisting of testimony as to fair market value and listed value of comparable property, was sufficient to meet town's burden of producing evidence to justify appraisal as to fair market value and uniformity. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
In taxpayer's proceeding for lower tax appraisal of land, it was error to refuse to allow taxpayer to testify to appraisal placed on his adjoining property in the next town as part of the basis for his opinion of the fair market value of the property at issue. Ames v. Town of Danby, 136 Vt. 78, 385 A.2d 1075 (1978).
Characterization of property as a farm affects use value, not fair market value, which is the standard for listing. Hinckley v. Town of Jericho, 149 Vt. 345, 543 A.2d 260 (1988).
Where a 1977 judgment order between a town and municipal utility protected the town from a drop in the tax rate as a result of reappraisal only if the reduction in the tax rate was the result of a reappraisal required by an act of the legislature or by a court order, and the town made a general reappraisal in response to the 1977 amendment to subdivision (2) of this section, defining listed value which required one hundred percent valuation, causing a drop in the tax rate, the amendment did not require a general reappraisal, since the town could have changed its tax rate instead of undertaking the general reappraisal, and the town was bound by the 1977 judgment order which set an appraisal value on the property of the municipal utility and that property should have been taxed at the lower tax rates for 1979 and 1980. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 140 Vt. 615, 442 A.2d 1288 (1982).
Upon appeal by taxpayers from decisions of a town board of civil authority, which applied separate equalization ratios to separate classes of real property, the State Board of Appraisers had the jurisdiction to reach a decision, despite statute which allows the board to equalize property values only to "comparable properties within the town." Not every dispute over what is a comparable property must be resolved initially as a dispute over jurisdiction. Taxpayers are entitled to argue for a view of comparability as favorable as they can reasonably achieve without having their appeal summarily dismissed because they crossed over an unseen jurisdictional line. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
In assessing real property, the law merely requires that the court sift through the evidence and make findings sufficient to indicate to the parties how it reached its ultimate conclusion, not that it make findings tailored to any particular theory of valuation. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
Ownership interest in a condominium owners' association positively influences the price a buyer is willing to pay for a unit in the condominium complex, therefore, the value of that interest may properly be taken into account when determining the real property's fair market value. Barrett v. Town of Warren, 179 Vt. 134, 892 A.2d 152 (September 16, 2005).
Cited. Jeffer v. Town of Chester, 142 Vt. 23, 451 A.2d 823 (1982); Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985); Gionet v. Town of Goshen, 152 Vt. 451, 566 A.2d 1349 (1989); In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991); USGen New Eng., Inc. v. Town of Rockingham, 176 Vt. 104, 838 A.2d 927 (2003); Drumheller v. Drumheller, 185 Vt. 417, 972 A.2d 176 (2009).
Law review commentaries
Law review. For note, "Changing Vermont's Current Use Appraisal Program to Provide Property Tax Incentives for Conservation Easements," see 17 Vt. L. Rev. 165 (1992).
Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on April 1, of the year of its appraisal.
Source. 1957, No. 221 . V.S. 1947, § 644. P.L. § 588. G.L. § 682. P.S. § 494. V.S. § 360. R.L. § 257. G.S. 83, § 2. 1860, No. 34 , § 1. 1855, No. 43 , § 2. 1841, No. 16 , § 1. 1825, No. 9 , §§ 4-6, 10.
Cross references. Tax lists generally, see chapter 129 of this title.
Under this section, April 1 of each year is the appraisal date for determining the value of real property in the town. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
The last owner of real estate on first day of April in any year continues liable for taxes legally assessed thereon in that year regardless of subsequent conveyances. Fulton v. Aldrich, 76 Vt. 310, 57 A. 108 (1904).
"Rolling reappraisal" method of property valuation, reassessing one class of property each year determined to be most in need, was not inconsistent with the obligations imposed on towns as to the listing of real property. Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
Taxation of property interest of beneficiaries in trust fund located outside state is embraced in statutory provisions providing for taxation of "personal estate," without specific enumeration; the exemptions enumerated in § 3802 of this title not covering property interest of a cestui que trust under a trust agreement. City of St. Albans v. Avery, 95 Vt. 249, 114 A. 31 (1921), cert. denied, 257 U.S. 640, 42 S. Ct. 51, 66 L. Ed. 2d 411 (1921).
Cited. Wilde v. Town of Norwich, 152 Vt. 327, 566 A.2d 656 (1989).
A person who wilfully swears falsely or who wilfully makes a false statement under the pains and penalties of perjury in violation of any of the provisions of this Part shall be guilty of perjury and punished accordingly.
Source. V.S. 1947, § 753. 1945, No. 10 , § 1. P.L. § 708. G.L. § 814. 1915, No. 34 , § 6. P.S. § 583. V.S. § 444. 1882, No. 2 , § 34. R.L. § 328. 1880, No. 78 , § 12.
Indictment for perjury for violating provisions of law in regard to grand lists following statutory form, which merely quoted the statement claimed to be false and omitted to aver that the writing was one which the law required to be verified by oath, or to state it in substance so that the court might see for itself, was bad on demurrer. State v. Rowell, 70 Vt. 405, 41 A. 430 (1898).
Source. Subsec. (a): V.S. 1947, § 754. P.L. § 709. G.L. § 815. P.S. § 585. V.S. § 446. 1886, No. 13 , § 1.
Subsec. (b): V.S. 1947, § 755. P.L. § 710. G.L. § 816. P.S. § 586. V.S. § 447. 1886, No. 13 , § 2.
Amended 1959, No. 21 , eff. March 6, 1959; 1995, No. 109 (Adj. Sess.), § 2.
Source. V.S. 1947, § 711. P.L. § 666. 1933, No. 157 , § 608. 1931, No. 17 , Pt. I, § 37, 1919, No. 31 , § 1. G.L. § 778. 1915, No. 33 , § 1. 1910, No. 44 , § 1. P.S. § 559. V.S. § 422. R.L. § 345. 1863, No. 18 , §§ 2, 3. G.S. 83, § 38. 1855, No. 43 , § 35. 1841, No. 16 , § 22.
Amendments--1959 Added provision in subsec. (b) of this section relating to furnishing of copy of transfer book or card index, and deleted former subsec. (c) relating to furnishing of such copy in year of quadrennial appraisal.
A recording officer has the authority and duty while in office to correct the errors which he made in the records whenever he discovers them or they are brought to his attention so as to make the records conform to the facts without the necessity of re-recording the instrument; the authority, however, being incidental to the office ends with the termination of the office; the clerk cannot come in to correct his past mistakes, but a successor to the office may correct errors when he discovers them from data in his office; however, the practice should be if a clerk discovers an error of his own or his predecessor, any correction should be initiated and dated in order that the record reflect all of the facts and protect their reliability. 1966-68 Op. Atty. Gen. 86.
Former § 3486. Former § 3486, relating to restriction on removal of mobile homes and trailers, was derived from 1967, No. 358 (Adj. Sess.), and is now covered by § 5079 of this title.
SUBCHAPTER 1. SUBJECTS AND MANNER OF TAXATION
SUBCHAPTER 2. WHERE AND TO WHOM REAL ESTATE TAXED
SUBCHAPTER 3. WHERE AND TO WHOM PERSONAL PROPERTY TAXED
SUBCHAPTER 4. STATE PAYMENT IN LIEU OF PROPERTY TAXES
SUBCHAPTER 4A. AGENCY OF NATURAL RESOURCES LAND
SUBCHAPTER 4B. PILOT SPECIAL FUND
Revision note. Deleted "and Polls Are" from chapter heading and inserted "is" pursuant to 1977, No. 118 (Adj. Sess.) § 1.
Cross references. Exemptions from taxation, see chapter 125 of this title.
Property transfer tax, see chapter 231 of this title.
State payment in lieu of property taxes, see chapter 123, subchapter 4 of this title.
Former § 3601. Former § 3601, relating to setting of polls in grand list, was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1 (b) which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Section 3601 was derived from V.S. 1947, § 638. 1937, No. 15 , § 1. P.L. § 583. 1921, No. 30 , § 1. 1919, No. 95 , § 2. G.L. § 677. 1910, No. 28 , § 1. P.S. § 489. 1902, No. 10 , § 1. V.S. § 357. 1892, No. 11 , § 1. R.L. § 266. 1870, No. 42 . 1868, No. 5 . G.S. 83, § 1. 1855, No. 43 , § 1. 1850, No. 37 . 1842, No. 1 , § 1. 1841, No. 16 , §§ 4, 5. 1825, No. 9 , § 2. R. 1797, p. 566, § 2. R. 1797, p. 569, § 5. 1791, Jan., p. 17, 19, §§ 1, 6. 1787, p. 10, 11; and amended by 1965, No. 126 , § 2; 1966, No. 21 (Sp. Sess.), § 1; 1969, No. 139 , § 18; 1971, No. 90 , § 15; 1977, No. 105 , § 7.
Engines and boilers, electric motors, air compressors, traveling cranes and machinery, so fitted and attached as to be a part of a manufacturing or other plant and kept and used as such, shall be set in the grand list as real estate.
Source. V.S. 1947, § 639. P.L. § 584. G.L. § 678. 1910, No. 27 , § 1. P.S. § 490. V.S. § 358. 1890, No. 15 , § 1.
Cited. Weyerhaeuser Co. v. Town of Hancock, 151 Vt. 279, 559 A.2d 158 (1989).
All structures, machinery, poles, wires, and fixtures of all kinds and descriptions used in the generation, transmission, or distribution of electric power that are so fitted and attached as to be part of the works or facilities used to generate, transmit, or distribute electric power shall be set in the grand list as real estate. Nothing in this section shall alter the scope of the exemption in subdivision 3803(2) of this title, nor shall it alter the taxation of municipally owned improvements accorded by section 3659 of this title.
Added 1999, No. 49 , § 24, eff. June 2, 1999.
Applicability--1999. 1999, No. 49 , § 38(j), eff. June 2, 1999, provides that this section shall apply to grand lists for 2000 and after.
Amended 1963, No. 92 , §§ 1, 2, eff. May 14, 1963; 1977, No. 23 , § 1, eff. March 29, 1977.
Source. 1955, No. 202 , § 1.
Revision note. At the beginning of the fourth sentence of subsec. (a), substituted "transportation board" for "state highway board" in light of § 6 of Title 19.
Amendments--1977 Subsec. (a): Amended generally.
Amendments--1963 Subsec. (a): Changed "machinery" to "construction equipment"; added reference to "dams, reservoirs, public utilities or buildings except equipment used in connection with soil and water conservation programs" and inserted "and other state agencies".
Application of the provisions of subsection (a) of this section is limited to construction equipment not otherwise exempt. Pizzagalli Construction Co. v. Town of Whitingham, 146 Vt. 490, 505 A.2d 678 (1986).
The interest of a grantee in severance from surface ownership in mines, quarries, or the right of mining and quarrying, shall be set in the list as real estate, but this section shall not apply to leases named in section 3609 of this title.
Source. V.S. 1947, § 640. P.L. § 585. G.L. § 679. P.S. § 491. 1900, No. 12 , §§ 2, 7.
The interest of an owner in water rights, power rights, and flowage rights, or any of such rights, owned by severance from real estate interests set in the grand list to another and in connection with which such rights exist, shall be appraised and set in the grand list as real estate to the owner of such rights. This section shall not be construed so as to affect any exemptions from taxation granted under any existing statute.
Source. V.S. 1947, § 641. 1939, No. 17 , §§ 1, 3.
The sale or conveyance of standing timber shall not affect the valuation of the underlying land.
Amended 1997, No. 71 (Adj. Sess.), § 7c, eff. Jan. 1, 1998.
Source. 1957, No. 221 , § 5. V.S. 1947, § 677. P.L. § 617. G.L. § 718. P.S. § 509. 1906, No. 22 , §§ 1, 2.
Amendments--1997 (Adj. Sess.). Rewrote this section which related to taxing the sale of standing timber.
Cross references. Taxation of agricultural and forest lands, see chapter 124 of this title.
When the owner of land, cultivated or uncultivated, has planted the same to fruit trees, such land shall continue to be set in the list at the same valuation as similar land not so planted, but which is used for general agricultural purposes. Increase in the valuation of such land for taxation shall not be made for 15 years on account of trees growing thereon.
Source. V.S. 1947, § 678. P.L. § 618. G.L. § 719. 1912, No. 39 , §§ 1, 2.
This section enacted in 1912 neither contemplated today's dramatic value changes in rural lands, nor was intended to protect land from taxation on account of heightened value for nonagricultural use; and section does not require orchard, most of which was established at least since the late 1940's, to be valued as agricultural land. Fayetteco, Inc. v. City of South Burlington, 131 Vt. 625, 313 A.2d 3 (1973).
Barns, silos, sugarhouses, and bunkers used for silage storage shall be entered in the grand list at fair market value as defined in subdivision 3481(1) of this title, except that by a majority vote of those present and voting at an annual or special meeting warned for the purpose, a municipality may elect to exempt, or to appraise at less than fair market value, barns, silos, sugarhouses, and bunkers used for silage storage located within the municipality which are owned or leased by a farmer as defined in subdivision 3752(7) of this title and used by the farmer as part of a farming operation. An election to exempt or to reduce appraisals made under this section shall remain in effect for future tax years until amended or repealed by a similar vote of the municipality.
Added 1983, No. 215 (Adj. Sess.), § 3, eff. May 10, 1984; amended 1987, No. 249 (Adj. Sess.).
Effective date. 1983, No. 215 (Adj. Sess.), § 4, eff. May 10, 1984, provided: "This act shall take effect from passage and affect tax years beginning on January 1, 1984 and thereafter."
Buildings on leased land or on land not owned by the owner of the buildings shall be set in the list as real estate.
Source. V.S. 1947, § 642. P.L. § 586. G.L. § 680. P.S. § 492. 1896, No. 11 , §§ 1, 2.
Where ski lift facilities installed by plaintiff on lands leased from the state could not be removed by plaintiff on termination of the lease, the annexation was complete and such lifts were part of the real estate for tax purposes. Sherburne Corporation v. Town of Sherburne, 124 Vt. 481, 207 A.2d 125 (1965).
Because the legislature has chosen to define taxable real estate, the supreme court may not disregard that choice in favor of a common-law definition of real estate for tax purposes. Gordon v. Board of Civil Authority, 180 Vt. 299, 910 A.2d 836 (September 1, 2006).
A hangar, as a structure designed to enclose an area for sheltering airplanes, is a building. Because a hangar was a building on leased land, it was required be set in the grand list as real estate. Gordon v. Board of Civil Authority, 180 Vt. 299, 910 A.2d 836 (September 1, 2006).
This section contemplates two separate listings when a building is located on land not owned by the owner of the building: one for the building and one for the land. There is nothing in the statutory scheme to support the theory that the tax exempt status of the landowner must be transferred to the building owner. Gordon v. Board of Civil Authority, 180 Vt. 299, 910 A.2d 836 (September 1, 2006).
Town was not precluded from considering location-related "intangible" factors in assessing taxpayers' seasonal lakefront camps situated on leased land. The location-related factors were plainly "intimately intertwined" with the fair market value of the buildings, as reflected by comparable sale transactions. Lesage v. Town of Colchester, 194 Vt. 377, 81 A.3d 1142 (2013).
Perpetual or redeemable leases upon which rent is reserved, except of lands exempt from taxation, shall have an appraisal value as personal estate at a sum of which the rent is six percent.
Amended 1965, No. 45 .
Source. V.S. 1947, § 643. P.L. § 587. G.L. § 681. P.S. § 493. V.S. § 359. R.L. § 268. G.S. 83, § 4. 1855, No. 43 , § 4.
Amendments--1965 Substituted the words "have an appraisal value" for the words "be set in the list".
Cited. Sherburne Corp. v. Town of Sherburne, 145 Vt. 581, 496 A.2d 175 (1985).
Added 1967, No. 366 (Adj. Sess.), § 1.
Inclusion of the language "substantially in perpetuity" in subsection (a) of this section demonstrates that the legislature intended to allow taxation of lease lands essentially equivalent to fee simple interests. Weyerhaeuser Co. v. Town of Hancock, 151 Vt. 279, 559 A.2d 158 (1989).
Lease for 999 years was substantially in perpetuity and land was taxable under this section. Weyerhaeuser Co. v. Town of Hancock, 151 Vt. 279, 559 A.2d 158 (1989).
The provisions of a law exempting perpetual lease lands from taxation, in effect at the time the charter is granted, form conditions of the grant, and the state cannot later repeal or violate such conditions. Dodge v. Town of Worcester, 129 Vt. 441, 282 A.2d 799 (1971).
Property tax exemption statute enacted in 1814 and in effect when leases were given in 1819 and 1821 of land granted in 1781 and 1763, did not become a provision of such leases, but rather, only exempted the lands while it was in effect, so that subsequent assignees under the leases were not entitled to an exemption where the statute was no longer in effect. Dodge v. Town of Worcester, 129 Vt. 441, 282 A.2d 799 (1971).
Under this section's provision that annual rent under a perpetual lease shall be credited in each year against the tax payable in respect of that lease to the town in which the land is located, where taxpayer had an interest in 400 acres and the interest in 154 of the acres was by perpetual lease, the rent could only be credited against the tax on the 154 leased acres and could not be credited against the tax on the whole 400 acres. 1970-72 Op. Atty. Gen. 195.
Vermont Code requires towns to list perpetual leases as real estate to be taxed to the lessee, with certain exemptions and conditions. The statute is aimed at making owners of perpetual leases of land the effective owners of the property for purposes of taxation - nothing more. Lesage v. Town of Colchester, 194 Vt. 377, 81 A.3d 1142 (2013).
Lands over which the State has acquired or reserved an easement of flowage in the completion of its flood control projects shall be set in the grand list of the town to the owners thereof subject to such easement of flowage. The difference between the grand list so fixed and the grand list based on the appraisal next preceding the acquisition of such flowage rights by the State of Vermont, shall be set in the grand list to the State of Vermont. Taxes assessed thereon shall be paid out of the General Fund.
Amended 1957, No. 219 , § 2, eff. July 1, 1961.
Source. V.S. 1947, § 645. 1937, No. 20 , § 1.
Amendments--1957. "Appraisal" substituted for "quadrennial appraisal".
In the event improvements shall be put on such land after acquisition of an easement of flowage by the State of Vermont in the completion of its flood control projects, such improvements shall be set in the grand list to the then owner of the land but shall not alter or change the grand list of the State on such flowage easements.
Source. V.S. 1947, § 646. 1937, No. 20 , § 2.
The State of Vermont shall have the same right to appeal from the appraisal of the listers and from the decision of the Board of Civil Authority as is given to any interested individual as provided by chapter 131 of this title.
Source. V.S. 1947, § 647. 1937, No. 20 , § 3.
Property of a railway or other corporation having a right-of-way over or location upon lands acquired by the United States shall be taxed as other similar property.
Source. V.S. 1947, § 670. P.L. § 608. G.L. § 702. P.S. § 508. V.S. § 373. 1891, No. 15 , § 1.
Former §§ 3615, 3616. Former § 3614, renumbered § 3615, relating to state forests and parks, was derived from V.S. 1947, § 679; 1947, No. 11 , § 1; P.L. § 621; 1929, No. 14 , § 3; 1919, No. 28 , §§ 1, 2; G.L. § 722; 1912, No. 40 , § 2, and amended by 1977, No. 105 , § 22; 1967, No. 366 (Adj. Sess.), § 5; 1957, No. 221 , § 6.
Former § 3616, relating to listing of state park land, was derived from 1961, No. 142 . Similar provisions are covered by § 3660 of this title.
Former § 3617. Former § 3617, relating to alternative methods of business personal property taxation, was derived from 1975, No. 101 , § 1.
Application of repeal. 1991, No. 203 (Adj. Sess.), § 6, eff. May 27, 1992, provided in part: "An election by a town to exempt inventory and to tax business personal property under the provisions of 32 V.S.A. §§ 3802(14), 3617 and 3618, prior to the effective date of this act [May 27, 1992], shall remain in effect after the passage of this act until repealed or amended by a vote of the town, except the election made in the town of Marshfield on March 3, 1992 to tax business machinery and equipment is declared to be without force and effect as the legislature finds it would not have been made if the voters of that town had the option available as provided by this act [which repealed this section, amended sections 3618 and 3802 of this title and section 3458a of Title 16, and added sections 3848 and 3849 of this title].
Law review. Valuation of business inventory: a proposal to adopt average valuation appraisal, see 1 Vt. L. Rev. 203, 204 (1976).
Added 1975, No. 101 , § 2, eff. April 30, 1975; amended 1985, No. 169 (Adj. Sess.), § 3, eff. May 5, 1986; 1991, No. 203 (Adj. Sess.), § 4, eff. May 27, 1992.
2013 In subdiv. (c)(1), deleted ", without limitation," following "including" in accordance with 2013, No. 5 , § 4.
Revision note - At the end of subdiv. (c)(1), substituted "sections 3620 and 3659 of this title" for "sections 3620 and 3659" to conform reference to V.S.A. style.
Amendments--1991 (Adj. Sess.) Subsec. (a): Rewrote the introductory paragraph.
Amendments--1985 (Adj. Sess.) Subdiv. (c)(1): Added "nor does it include poles, lines and fixtures which are taxable under sections 3620 and 3659" following "real property" at the end of the second sentence.
Applicability--1985 (Adj. Sess.) amendment. 1985, No. 169 (Adj. Sess.), § 4, eff. May 5, 1986, provided that the amendment to subdiv. (c)(1) shall affect property taxes assessed on April 1, 1984 and thereafter.
Applicability--1991 (Adj. Sess.) amendment. 1991, No. 203 (Adj. Sess.), § 6, eff. May 27, 1992, provided in part: "An election by a town to exempt inventory and to tax business personal property under the provisions of 32 V.S.A §§ 3802(14), 3617 and 3618, prior to the effective date of this act [May 27, 1992], shall remain in effect after the passage of this act until repealed or amended by a vote of the town, except the election made in the town of Marshfield on March 3, 1992 to tax business machinery and equipment is declared to be without force and effect as the legislature finds it would not have been made if the voters of that town had the option available as provided by this act [which amended this section, section 3802 of this title and section 3458a of Title 16, added sections 3848 and 3849 of this title, and repealed section 3617 of this title].
Savings provisions - Tax stabilization agreement. 1975, No. 101 , § 4, eff. April 30, 1975, provided: "Nothing in this act [which added this section and sections 3617 and 3802(14) of this title] shall be construed to affect any tax stabilization agreement, in any form, entered into by any municipality in existence on the effective date of the act [April 30, 1975]."
Manufacturing machines set in place as permanent installations were taxable under section 3602 of this title and were not subject to this section's more stringent "fixtures" test as town had not voted under section 3617 to tax inventory and, therefore, this section did not apply. Weyerhaeuser Co. v. Town of Hancock, 151 Vt. 279, 559 A.2d 158 (1989).
Where a fixed value like net book value is the basis for appraisal of property, no "rise and fall in value" will affect that appraisal, and equalization ratios applicable to market value properties under section 4467 of this title are immaterial. Grand Union Co. v. City of Winooski, 152 Vt. 193, 566 A.2d 398 (1989).
A town that values, for purposes of taxation, business personal property at fair market value may not have one equalization ratio for real property and another (or none) for personal property. Real and personal property must be considered comparable for purposes of the property valuation appeals statute. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
Exclusion in this section of business personal property of nonprofits from the class of property that could be considered taxable governed the question of whether a city could tax business personal property of nonprofit businesses and, since plaintiff organization was a not-for-profit enterprise, the city lacked authority to tax its personal property. Vermont Alliance of Nonprofit Organizations v. City of Burlington, 177 Vt. 47, 857 A.2d 305 (June 18, 2004).
Because of the of the limitation in this section on a city's ability to tax business personal property to those of businesses conducted for profit, a nonprofit organization was not required to qualify for the specific exemption contained in § 3802(4) of this title excluding personal estate "used for public, pious or charitable uses" from taxation. Vermont Alliance of Nonprofit Organizations v. City of Burlington, 177 Vt. 47, 857 A.2d 305 (June 18, 2004).
Even though the exemption in § 3802(15) of this title, exempting "[r]eal and personal property owned by a charitable, nonprofit organization devoted to the welfare, protection and humane treatment of animals," overlaps somewhat with subdivision (c)(1) of this section, limiting a city's ability to tax business personal property to those of businesses conducted for profit, the latter provision is in no way redundant, as the former grants a tax exemption to both real and personal property of a specific class of nonprofit organizations, and, in any event, this overlap does not affect the fact that the legislature excluded personal property of nonprofit businesses from the class of property subject to tax in the first instance. Vermont Alliance of Nonprofit Organizations v. City of Burlington, 177 Vt. 47, 857 A.2d 305 (June 18, 2004).
Cited. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
Added 1983, No. 18 , eff. March 31, 1983.
2008. In subsec. (c), substituted "chapter 133 of this title" for "chapter 133" for purposes of clarity and to conform reference to V.S.A. style.
Hearing officer correctly determined as a matter of law that the profits of the entity that managed the time-share condominium could not be added to the value of the sale price of the individual time-share units. She correctly applied the relevant legal principles to conclude that unit sales alone reflected fair market value and that the statute governing taxation of time-share projects did not dictate otherwise. Jackson Gore Inn v. Town of Ludlow, 221 Vt. 498, 228 A.3d 643 (2020).
Electric utility poles, lines, and fixtures owned by nonmunicipal utilities shall be taxed at appraisal value as defined by section 3481 of this title.
Added 1985, No. 169 (Adj. Sess.), § 1, eff. May 5, 1986.
Application. 1985, No. 169 (Adj. Sess.), § 4, eff. May 5, 1986, provided that this section shall affect property taxes assessed on April 1, 1984 and thereafter.
This section, regarding value at which electrical company property will be taxed, does not create a separate class of property which must be listed at full fair market value, since neither its wording nor its legislative history suggest anything but the opposite, and, when considered in context of Vermont property tax scheme, this section must yield to constitutional and equitable considerations. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
For purposes of the statewide education property tax in chapter 135 of this title, the Director shall determine the appraised value of all property and fixtures composing and underlying a petroleum or natural gas facility, petroleum or natural gas transmission line, or petroleum or natural gas distribution line located entirely within this State. The Director shall value such property at its fair market value, an assessment it shall reach by the cost approach to value by employing an actual cost-based methodology, adjusting that actual cost using a cost factor from industry-specific inflation indexes, and depreciating the resulting present cost using a depreciation schedule based on the property's estimated remaining life; provided, however, that after the property has been depreciated to 30 percent of its present cost or less, exclusive of salvage value, the property shall be appraised at 30 percent of its cost. The Director shall inform the local assessing officials of his or her appraised value under this section on or before May 1 of each year, and the local assessing officials shall use the Director's appraised value for purposes of assessing and collecting the statewide education property tax under chapter 135 of this title.
Added 2013, No. 174 (Adj. Sess.), § 32, eff. Jan. 1, 2015.
Effective date and applicability of 2013 (Adj. Sess.) enactment. 2013, No. 174 (Adj. Sess.), § 70(8) provides that Secs. 26-29 (solar plant exemptions and valuation) [which amended 32 V.S.A. §§ 3802(17), 3481(1)(D), 3845 and 8701(c)] and 32 (valuation of natural gas and petroleum infrastructure) [which enacted this section] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
Taxable real estate shall be set in the list to the last owner or possessor thereof on April 1 in each year in the town, village, school, and fire district where it is situated.
Source. V.S. 1947, § 665. P.L. § 603. G.L. § 697. P.S. § 503. V.S. § 368. 1884, No. 7 , § 1. R.L. § 276. 1863, No. 18 , § 1. G.S. 83, § 9. 1885, No. 43 , § 8. 1841, No. 16 , § 6. 1825, No. 9 , § 3. 1805, p. 225. R. 1797, p. 568, § 4.
Cross references. Proration of taxes, see 27 V.S.A. § 309.
Because there are two separate grand list entries, ownership of the land itself was irrelevant in determining ownership of an airplane hangar constructed thereon. Where plaintiff stated as an undisputed fact in support of his motion for summary judgment that he was owner and title holder of the hangar, by the plain language of the statute governing to whom a property tax is assessed, plaintiff was responsible for the real estate taxes on the hangar, and the state, lessor of the land, was not responsible because it was not the owner of the hangar. Gordon v. Board of Civil Authority, 180 Vt. 299, 910 A.2d 836 (September 1, 2006).
This section, which permits a town, village, school and fire district to list the last owner or possessor of real estate in the grand list, is a general rule that is applicable to property that is already taxable and by its plain language does not apply to properties already tax exempt pursuant to section 3802 of this title, governing general exemption from property tax. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Where conveyance of property in 1979 to the State of Vermont reserved to the former owners for a term of years exclusive use and control of a portion of the land on which was situated a cottage and a pond, town could tax the property pursuant to former section 3615 of this title, which governed taxation of state forests and parks, but could not tax the former owners under this section, since the fee simple title was owned by the State. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Trial court erred in concluding that town could, pursuant to this section, list forty-five acre parcel conveyed by property owners to the State of Vermont, with reservation of the exclusive use and control of the parcel to the former owners for a term of years, since the fee simple title in the parcel was owned by the state and exempt from local tax under section 3802 of this title, governing general exemption from property tax, and the land was only taxable pursuant to former section 3615 of this title, allowing for a limited tax on state forests and parks. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Provisions of this section govern and control those of § 4152 of this title, that completed grand list shall contain a brief description, etc., of each separate parcel "of taxable real estate, owned by each taxpayer." Doubleday v. Town of Stockbridge, 109 Vt. 167, 194 A. 462 (1937).
Real estate, within the meaning of the tax law, is land with its fixtures and accessories - land, measurable and capable of description by metes and bounds. Hughes v. Vail, 57 Vt. 41 (1885).
The holding of a fee simple estate is not necessary to incur liability for taxes assessed against property. Robtoy v. City of St. Albans, 132 Vt. 503, 321 A.2d 45 (1974).
Defendant, who acquired title and possession of property with knowledge that his grantors had previously agreed to sell the property to plaintiffs for a lesser price, as record owner of the property, was, under this statute, liable for taxes he paid on the property, and was properly denied recovery from plaintiffs of amount of taxes paid following the granting to plaintiffs of specific performance of their prior purchase and sale agreement with defendant's grantors, absent promise by plaintiffs to pay such taxes. Potwin v. Tucker, 128 Vt. 142, 259 A.2d 781 (1969).
Under this section, listers may properly list real estate to vested remainderman. Town of Brattleboro v. Smith, 117 Vt. 425, 94 A.2d 407 (1953).
Where land was held by plaintiff under assignment of 999-year lease from town and did not belong to class of public lands exempt from taxation, plaintiff was possessor of land to whom taxes could lawfully be assessed under provisions of this section. Doubleday v. Town of Stockbridge, 109 Vt. 167, 194 A. 462 (1937).
While requirement that real estate to be assessed in the name of the owner or possessor thereof is mandatory, it only requires that assessment shall designate name of owner or possessor with such degree of certainty as will not prejudice him in enjoyment of his rights as taxpayer, nor mislead him to his prejudice. Orange v. City of Barre, 95 Vt. 267, 115 A. 238 (1921).
Contract for sale of land providing that upon subsequent determination and payment of purchase price, grantor would execute conveyances necessary to give full title was not sufficient to convey title and property was properly listed to grantor. Hutchins v. Barre Water Co., 74 Vt. 36, 52 A. 70 (1901).
Real estate, conveyed by deed wherein grantor reserves the use and possession, is properly set in grand list to grantor as owner thereof. Wilmot v. Lathrop, 67 Vt. 671, 32 A. 861 (1895).
Under this section, April 1 of each year is the date for determining record ownership of taxable real property in the town. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
Town's interest in bankruptcy debtors' real property arose on April 1, the date for determining record ownership of taxable real property and appraising its value. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
Last owner of real estate on first day of April in any year continues liable for taxes legally assessed thereon in that year regardless of subsequent conveyances. Fulton v. Aldrich, 76 Vt. 310, 57 A. 108 (1904).
Where plaintiff executed deed on March 10, which deed the town clerk neglected to record, and on April 4 plaintiff repurchased property from his grantee, and where by agreement the first deed was torn up on advice by the clerk that said deed had not been recorded and if it were destroyed, the title would stand as originally, the property should not have been set in the plaintiff's list, as he was not the owner on the first day of April. Pitkin v. Parks, 54 Vt. 301 (1881).
Taxing authority may adopt description of state of title to property used by parties to transaction, though lacking in full substance. Sherburne Corporation v. Town of Sherburne, 124 Vt. 481, 207 A.2d 125 (1965).
As property owners, plaintiffs seeking declaratory judgment to have boundary line determined for tax purposes had the right to be taxed only once on their land, part of which was being taxes by each of two towns. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
Where landowners being taxed on their land had no adequate remedy at law, court of chancery, in which landowner brought declaratory judgment proceeding to resolve boundary dispute and determine to which town taxes were legally owed, had equity jurisdiction to entertain and decide the matter and grant complete relief. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
Slate quarry, leased for purpose of manufacturing roofing slate, should be set in list of lessor; and if set in list of lessee, a tax assessed thereon is invalid. Hughes v. Vail, 57 Vt. 41 (1885).
Where title to lands constituting watershed for a water system serving the people of the entire town of Brandon was held by trustees who were also trustees of Brandon fire district No. 1, the fire district was not beneficial owner of the property and not liable for taxes. Ladd v. Brandon Fire District No. 1, 124 Vt. 350, 205 A.2d 411 (1964).
Cited. In re Corp. of Windham College, 34 B.R. 408 (Bankr. D. Vt. 1983); In re Abbey Church of St. Andrew, 145 Vt. 227, 485 A.2d 1263 (1985); Sherburne Corp. v. Town of Sherburne, 145 Vt. 581, 496 A.2d 175 (1985); Village of Lyndonville v. Town of Burke, 146 Vt. 435, 505 A.2d 1207 (1985); Kingsland Bay School, Inc. v Town of Middlebury, 153 Vt. 201, 569 A.2d 496 (1989).
When real estate is mortgaged, the mortgagor shall be deemed the owner thereof for the purpose of taxation, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.
Source. V.S. 1947, § 666. P.L. § 604. G.L. § 698. P.S. § 504. V.S. § 369. R.L. § 277. G.S. 83, § 9. 1855, No. 43 , § 8. 1841, No. 16 , § 6.
Pursuant to this section the Small Business Administration as mortgagee in possession was the owner of the mortgaged premises and as such was exempt from taxation under paragraph 1 of § 3802 of this title. Town of Bristol v. United States, 315 F. Supp. 908 (D. Vt. 1970).
Cited. In re Corp. of Windham College, 34 B.R. 408 (Bankr. D. Vt. 1983).
When the owner of unoccupied real estate is unknown to the listers, it shall be set in the list in the name of the original grantee or by such other description as in their judgment will best designate it. When a division of the original rights of grantees is made in whole or in part, each lot of every division shall be set apart in the list from other lots of the same right.
Source. V.S. 1947, § 667. P.L. § 605. G.L. § 699. P.S. § 505. V.S. § 370. R.L. § 278. G.S. 83, § 22. 1855, No. 43 , § 21. 1848, No. 35 . 1841, No. 16 , § 16.
Undivided real estate of a deceased person shall be assessed to such person's estate or to his or her executor or administrator, or to the possessor thereof, until notice is given to the listers of the sale or division of the same and the names of the persons to whom it is transferred. When such estate is assessed to the estate, the executor or administrator shall pay the taxes assessed.
Source. V.S. 1947, § 3654. P.L. § 606. G.L. § 700. P.S. § 506. V.S. § 371. R.L. § 279. 1876, No. 18 , § 1. G.S. 83, § 12. 1855, No. 43 , § 11. 1841, No. 16 , § 11.
In action by trustees of charitable trust created by will of husband of testatrix, degree of distribution in each estate was admissible, under this section, in determining taxability of property granted to such charitable use on assessment date. Boyce v. Sumner, 97 Vt. 473, 124 A. 853 (1924).
For the purpose of taxation:
Amended 1961, No. 244 , eff. July 26, 1961.
Source. V.S. 1947, § 669. P.L. § 607. G.L. § 701. P.S. § 507. V.S. § 372. R.S. § 280. G.S. 83, § 10. 1855, No. 43 , § 9. 1841, No. 16 , § 7. 1825, No. 9 , § 3. 1823, p. 21.
2013. In sudiv. (2), deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4.
Amendments--1961. Added par. (2) relating to utility lines.
Former § 3656. Former § 3656, relating to taxation of state land, was derived from 1967, No. 366 (Adj. Sess.), § 2, amended by 1969, No. 122 , § 1 and had been previously repealed by 1995, No. 178 (Adj. Sess.), § 54.
Former §§ 3657, 3658. Former § 3657, relating to appraisal of state forests and parks, was derived from V.S. 1947, § 671; P.L. § 609; 1933, No. 157 , § 550; 1929, No. 14 , § 3; 1919, No. 28 , § 1.
Former § 3658, relating to taxation of game refuges, was derived from 1957, No. 221 , § 4; V.S. 1947, § 672; 1941, No. 13 , § 1; P.L. § 610; 1925, No. 22 , § 1, and amended by 1977, No. 105 , § 25; 1971, No. 73 , § 4; 1959, No. 155 ; 1959, No. 329 (Adj. Sess.), § 23(b).
Taxation of state lands is now covered under section 3656 of this title.
Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside its territorial limits shall be taxed by the municipality in which such land is situated. Said land shall be set to such municipal corporation in the grand list of the town or city in which such real estate is located at the value fixed in the appraisal next preceding the date of acquisition of such property and taxed on such valuation. The value fixed on such property at each appraisal thereafter shall be the same per acre as the value fixed on similar property in the town or city. Improvements made subsequent to the acquisition of the land shall not be taxed; except that an additional tax not to exceed 75 percent of the appraisal of the land may be levied in lieu of a personal property tax. Electric utility poles, lines, and pole fixtures owned by a municipal utility lying beyond its boundaries shall be taxed at appraisal value as defined in section 3481 of this title.
Amended 1957, No. 219 , § 2, eff. July 1, 1961; 1985, No. 169 (Adj. Sess.), § 2, eff. May 5, 1986; 1987, No. 195 (Adj. Sess.), eff. April 1, 1988.
Source. 1949, No. 17 . V.S. 1947, § 654. 1943, No. 13 , § 1. 1937, No. 19 , § 1. P.L. § 593. G.L. § 688. 1912, No. 38 .
Amendments--1987 (Adj. Sess.) Inserted "pole" preceding "fixtures owned" in the fifth sentence.
Amendments--1985 (Adj. Sess.) Added the last sentence.
Amendments--1957 "Appraisal" substituted for "quadrennial appraisal".
Applicability--1985 (Adj. Sess.) amendment 1985, No. 169 (Adj. Sess.), § 4, eff. May 5, 1986, provided that the amendment to this section shall affect property taxes assessed on April 1, 1984 and thereafter.
This section allowing a town which taxes land within its boundaries and owned by another town, to levy an additional tax not to exceed seventy-five percent of the property tax appraisal in lieu of a personal property tax, is not unconstitutional. Village of Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
Taxing power granted by this section is to be strictly construed. City of Winooski v. City of Burlington, 154 Vt. 325, 575 A.2d 199 (1990).
Taxing power granted by this section is to be strictly construed, as it is contrary to state policy to subject its own property or that of its municipalities, which is devoted to a public use, to a general property tax, absent the most positive legislative enactment. City of Montpelier v. Town of Berlin, 143 Vt. 291, 465 A.2d 1104 (1983).
This section does not show a legislative intent to limit the statute to land acquired by a municipal corporation after the section's effective date. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
Where property similar to the property at issue cannot be found within the taxing municipality, this section does not apply; section 4467 relating to tax appeals generally is to be applied. City of Barre v. Town of Orange, 152 Vt. 442, 566 A.2d 951 (1989).
Pursuant to section 4152 this title, governing contents of the grand list of a town, fourteen parcels of land owned by plaintiff city but located within the bounds of defendant town had to be treated as separate parcels for purposes of this section. City of Montpelier v. Town of Berlin, 143 Vt. 291, 465 A.2d 1104 (1983).
Where this section provided that municipal property outside the limits of the municipality shall be taxed by the municipality in which the property lies, the property to be valued at the same value as similar property, and property similar to the property at issue could not be found, this section did not apply and section 4467 of this title relating to tax appeals generally and providing that if it is found on appeal that the listed value does not correspond to the listed value of comparable properties within the town the property shall be set in the listing at a corresponding value to be applied. Village of Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
Purpose of additional tax in lieu of a personal property tax in this section is to compensate the situs not only for personal property actually lost to taxation, but for the loss of future taxable personalty plus inability to tax improvements. City of Montpelier v. Town of Berlin, 143 Vt. 291, 465 A.2d 1104 (1983).
This section allowing a town to tax real property of another town within the taxing town's boundaries, and providing that an additional levy not to exceed seventy-five percent of the appraisal of the land may be made in lieu of a personal property tax, is not a tax in lieu of one on personal property existing at the time of acquisition of land and therefore removed from taxing power, but rather, its purpose is to compensate the taxing town for personal property lost to taxation and for the loss of future taxable personalty and for inability to tax improvements. Village of Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
Whether this section or the fair-market value rule governed with respect to property of municipal corporation situated outside of its territorial limits was a question of law, and since this section requires equality of taxation, the statutory tax appeals route was inappropriate to solve questions whether appraisal was too high and after-acquired improvements were taxable, and the matter was for the courts to decide. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
When improvements have been made upon property acquired by a municipality, the situs town is entitled under this section to assess an additional tax, no greater than seventy-five percent of the land's appraised value, in lieu of a personal property tax; however, when the property is not improved, the additional tax may not be assessed, since the situs town has suffered no loss of tax on personalty or improvements. City of Montpelier v. Town of Berlin, 143 Vt. 291, 465 A.2d 1104 (1983).
Under this section land upon which municipality had hydroelectric plant and a large part of a transmission and distribution plant, both of which were built after acquisition of the land, was to be taxed at its full appraisal value, the improvements could not be taxed, and, in lieu of a personal property tax, an additional tax computed upon, not equal to, seventy-five percent of the appraisal of the land could be imposed. Swanton Village v. Town of Highgate, 131 Vt. 318, 305 A.2d 586 (1973).
This section exempts improvements made after the acquisition of the land, not just improvements made after the effective date of the statute. Swanton Village v. Town of Highgate, 131 Vt. 318, 305 A.2d 586 (1973).
Permanent buildings constructed on airport land after purchase thereof by municipality, if such buildings are municipally owned, are exempt from taxation under this section. 1956-58 Op. Atty. Gen. 220.
Under this section providing that value fixed upon property for tax appraisal purposes be the same as that fixed upon similar property, the properties must be similar or at least substantially similar, and where similar or substantially similar property cannot be found, property more similar than other property may not be used and this section cannot be applied. Village Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
In appeal from property tax assessments, that town did not make an additional assessment equal to seventy-five percent of the appraisal, which this section allowed in lieu of personal property tax, until after trial, did not prevent the town from collecting the tax. Village of Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
Where this section allowed a town to tax land within its boundaries and owned by another town and to levy, in lieu of a personal property tax, an additional tax of up to seventy-five percent of the property tax appraisal, taxing town did not have to show there was personal property on the premises when they were acquired. Village of Morrisville Water & Light Dept. v. Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
Imaginary surfaces extending from airport into airspace over city could not be assessed and taxed by the city. City of Winooski v. City of Burlington, 154 Vt. 325, 575 A.2d 199 (1990).
The defendant's argument that it is entitled to tax the plaintiff under 32 V.S.A. § 3659 fails because the plaintiff is not a municipality as required under the statute and the defendant has failed to show any reason why the plaintiff should be considered a municipality. International Water Co. v. Town of Holland, 161 Vt. 584, 641 A.2d 347 (mem.) (1993).
Cited. Village of Lyndonville v. Town of Burke, 146 Vt. 435, 505 A.2d 1207 (1985).
Former § 3660. Former § 3660, relating to appraisal of lands in gores or unorganized towns held by agency of natural resources, was derived from 1995, No. 178 (Adj. Sess.), § 53; amended 1997, No. 60 , § 54.
A previous section 3660, relating to state lands, was derived from 1979, No. 203 (Adj. Sess.), § 4, amended by 1983, No. 172 (Adj. Sess.); 1987, No. 76 , § 18, and previously repealed by 1995, No. 63 , § 48c.
Taxable tangible personal estate shall be set in the list to the last owner thereof on April 1 in each year, in the town, village, school, and fire district where such property is situated, with the exception that such personal estate situated within this State owned by persons residing outside the State or by persons unknown to the listers shall be set in the list to the person having the same in charge, in the town, village, school, and fire district where the same is situated and shall be holden for all taxes assessed on such list. However, tangible personal estate owned by nonresident persons or corporation, and used in this State by the State or a department or institution thereof, under lease, contract or other agreement, written or oral, may be set in the list in the town where so used, to such nonresident owner.
Source. V.S. 1947, § 673. 1943, No. 14 , § 1. 1941, No. 14 , § 1. 1935, No. 22 , § 1. P.L. § 611. G.L. § 703. P.S. § 510. V.S. § 374. 1882, No. 7 , § 1. R.L. § 281. 1863, No. 18 , § 1. G.S. § 83, § 13. 1855, No. 43 , § 12. 1841, No. 16 , § 9. 1825, No. 9 , § 3.
Action of listers in determining residence of a person for purposes of taxation is not conclusive, but fact of such residence may be inquired into in suit calling in question validity of tax. Preston v. King, 61 Vt. 606, 17 A. 790 (1889).
In an action against tax collector, where plaintiff's residence is material, evidence is admissible to prove that he registered and voted in another state the same year of the assessment complained of, if coupled with offer to prove that laws of such state required residence there of one year before voting. Fulham v. Howe, 60 Vt. 351, 14 A. 652 (1888).
Question of plaintiff's domicile on first of April being one upon which parties were at issue in an action of trespass against a tax collector, it was competent for defendant to prove that plaintiff returned no list and was not taxed in such other town that year. Hurlburt v. Green, 42 Vt. 316 (1869).
Plaintiff who, then residing in Randolph, hired a farm in Braintree, with the intention of residing thereon and who, the latter part of March, 1855, removed his wood and furniture from Randolph to this farm, and finding previous occupant not prepared to leave it until the third of April, left Randolph on the last day of March with the remainder of his personal property, and stopped with a friend in Brookfield until the fourth of April, when he moved onto the Braintree farm and resided there during the remainder of the year, was so far a resident of Braintree on the first of April, 1855, as to be liable to assessment and taxation in that town for that year. Mann v. Clark, 33 Vt. 55 (1860).
Personal property, not in possession of tenant, is to be taxed in town in which owner resides, and it makes no difference that he consented that the property should be set to him in the list of a town where he did not reside, or that he gave to the listers in such town a list specifying the particular property thereon. Blood v. Sayre, 17 Vt. 609 (1843).
If intention to make ski lift a permanent accession is doubtful, it remains a chattel. Sherburne Corporation v. Town of Sherburne, 124 Vt. 481, 207 A.2d 125 (1965).
Corporation, especially an eleemosynary corporation, cannot be assessed and set in the list and taxed for money on hand or debts due to it. Congregational Soc'y v. Ashley, 10 Vt. 241 (1838).
Listers were liable for setting property of plaintiff in list against him in town where he did not live, and where the property was not liable to be put in list, plaintiff having been compelled to pay taxes in consequence of such enlistment. Henry v. Edson, 2 Vt. 499 (1830).
Where owner of chattel distrained for taxes procures it to be bid off at auction sale for himself, and appropriates it to his own use, he is entitled to recover, in action against collector for wrongful taking, only what he was compelled to pay for chattel, as that is extent of injury he sustained in consequence of the act of defendant. Hurlburt v. Green, 41 Vt. 490 (1868).
The basic ingredient necessary to make a ski lift a trade fixture is the right to remove such lift at the expiration of the lease. Sherburne Corporation v. Town of Sherburne, 124 Vt. 481, 207 A.2d 125 (1965).
Under the United States Constitution's Commerce Clause, states and municipalities may not burden interstate commerce by taxing goods in transit, and if liquor shipped from out of state is kept in Vermont pending some distribution yet to be determined, the right to control its ultimate destination remaining in the distributor, it is subject to taxation under this section by the municipality in which it is located, but if it is merely held at a warehouse as a temporary interruption in its transport to a known destination or consignee in or out of state it is not taxable. 1972-74 Op. Atty. Gen. 201.
City had authority to impose personal property tax on excursion vessel even in years that vessel was in a different jurisdiction for winter storage and was not physically located in city on April 1; vessel's consistent and continuous contacts with taxing city for a significant portion of each year in question, during which time vessel's owners benefited from city services and protection, were sufficient to create a tax situs there. Mesa Leasing Ltd. v. City of Burlington, 169 Vt. 93, 730 A.2d 1102 (1999).
Apportionment of personal property taxes between jurisdictions was not required simply because excursion vessel operated out of one city but was stored for winter in another, where case did not involve a dispute between jurisdictions, owner of vessel did not argue in the alternative for apportionment, and apportionment was not required by statute; nor was there any requirement that benefits conferred by taxing jurisdiction be received over entire period for which tax was levied. Mesa Leasing Ltd. v. City of Burlington, 169 Vt. 93, 730 A.2d 1102 (1999).
Cited. In re Christie, 139 B.R. 612 (Bankr. D. Vt. 1992).
Law review. Valuation of business inventory: a proposal to adopt average valuation appraisal, see 1 Vt. L. Rev. 203 (1976).
Amended 1959, No. 70 , eff. April 1, 1959; 1961, No. 127 , eff. April 1, 1961; 1971, No. 73 , § 5, eff. for tax years beginning after December 31, 1970; 1983, No. 162 (Adj. Sess.), eff. April 20, 1984.
Source. V.S. 1947, § 674. P.L. § 612. G.L. § 704. 1910, No. 36 , § 1. P.S. § 511. 1906, No. 21 , § 1.
Amendments--1983 (Adj. Sess.) Designated existing provisions of section as subsec. (a), substituted "trailer coaches as defined by section 4 of Title 23" for "travel trailers" preceding "registered" and inserted "except as provided in subsection (b)" preceding "canoes" in that subsection, and added subsec. (b).
Amendments--1971 Added provisions relating to snowmobiles and travel trailers.
Amendments--1961 Changed section to tax specified boats and motors only when held as stock in trade, manufacturer's inventory, or when used for income producing purposes; omitted provision for lien; and changed provision for setting them in the list.
Amendments--1959 Made section applicable to sailboats, outboard motors or a combination, raised valuation from $100 to $500, and added provision relating to lien.
Cited. Rousse v. Town of Isle La Motte, 144 Vt. 416, 479 A.2d 132 (1984).
Former §§ 3701-3707. Former sections 3701-3707, relating to state payment in lieu of property taxes, were derived from 1995, No. 63 , § 48a; and amended by 1995, No. 178 (Adj. Sess.), § 332, and were terminated by 1995, No. 63 , § 48h, eff. June 30, 1996.
Contingent provisions for state payment in lieu of property taxes. 1997, No. 60 , § 56, provided: "Any payment made as a state payment in lieu of property taxes to any municipality under subchapter 4 of chapter 123 of Title 32 shall be used by the municipality solely for the purpose of reducing municipal property tax assessments in that year, unless in adopting its budget for that year the municipality has or shall have anticipated that type of payment from the state."
Cross references. Administrative procedure, see 3 V.S.A. chapter 25.
Assessment and collection of taxes, see chapter 133 of this title.
Local option taxes, see 24 V.S.A. § 138.
Added 1997, No. 60 , § 53; amended 1997, No. 71 (Adj. Sess.), §§ 23, 24, eff. July 1, 1997; 1999, No. 1 , § 106a, eff. March 31, 1999; 2005, No. 207 (Adj. Sess.), § 7.
Amendments--2005 (Adj. Sess.). Subdiv. (1)(A): Added "which are tax-exempt under section 2178 of Title 16" following "Vermont state colleges" and made a grammatical change.
Amendments--1999. Deleted "lands held by the agency of natural resources, and" following "state-owned" in subdiv. (1)(B) and also following "fair market value of" in subdiv. (3), and substituted "in which a tax is assessed" for "which assessed property taxes" in subdiv. (6).
Amendments--1997 (Adj. Sess.). Inserted "or other entity" preceding "for insuring the building" in subdiv. (2) and inserted "or section 1309 of Title 24" following "section 2664 of Title 17" in subdiv. (5).
The Secretary of Administration shall determine annually the amount of payment due, as a state grant in lieu of property taxes, to each municipality in the State in which is located any State-owned property, in accordance with the provisions of this subchapter.
Added 1997, No. 60 , § 53.
Added 1997, No. 60 , § 53; amended 1997, No. 71 (Adj. Sess.), § 26, eff. July 1, 1997; 1999, No. 1 , § 106b, eff. March 31, 1999.
Amendments--1999. Subsec. (d): Repealed.
Amendments--1997 (Adj. Sess.). Subsec. (b): Repealed the subsection which required all elements of the formula to be for the same tax year.
Added 1997, No. 60 , § 53; amended 1997, No. 71 (Adj. Sess.), § 25, eff. July 1, 1997.
Revision note. In subdiv. (a)(3), substituted "section 2664" for "subsection 2664(a)" to correct an error in the reference.
Amendments--1997 (Adj. Sess.). Subdivs. (a)(1) and (2): Substituted "prior" for "current".
Grants under this subchapter shall be made annually by the Secretary of Administration to each eligible municipality on or before December 1, 1997, and on or before October 31 in years thereafter. Nothing in this subchapter shall be construed or permitted to affect the tax exempt status of the University of Vermont and State Agricultural College, as provided by statute and guaranteed by that institution's charter.
The Secretary of Administration may adopt rules under 3 V.S.A. chapter 25 to carry out the provisions of this subchapter.
Added 1999, No. 1 , § 106c, eff. March 31, 1999; amended 2005, No. 38 , § 19, eff. June 2, 2005; 2015, No. 58 , § E.701.1, eff. July 1, 2016; 2015, No. 172 (Adj. Sess.), § E.701, eff. June 8, 2016; 2019, No. 154 (Adj. Sess.), § E.701, eff. Oct. 2, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (d): In the first sentence, substituted "2023" for "2022" and "not" for "no" in two places.
Amendments--2015 (Adj. Sess.). Section amended generally.
Amendments--2005 Added new subsec. (d) and redesignated former subsec. (d) as subsec. (e).
Repeal of amendments to subsection (a) by 2015, No. 58 , § E.701.1. 2015, No. 172 (Adj. Sess.), § E.701.2 provided that the amendments made to this section by 2015, No. 58 , § E.701.1 are repealed.
Payment in lieu of taxes for Agency of Natural Resources lands in fiscal years 2017, 2018, 2019, 2020, and 2021. 2015, No. 58 , § E.701.2 as amended by 2015, No. 172 (Adj. Sess.), § E.701.1 provides: "(a) Notwithstanding the requirements of 32 V.S.A. § 3708(c)(1) to the contrary, for purposes of payment in lieu of taxes (PILOT) for lands acquired by the Agency of Natural Resources before April 1, 2016, the State shall pay to each municipality:
"(1) in fiscal year 2017, the PILOT amount received by the municipality in fiscal year 2016 plus or minus one-fourth of the difference between the PILOT amount the municipality received in fiscal year 2016 and the PILOT amount the municipality would receive under 32 V.S.A. § 3708(c)(1); and
"(2) in fiscal year 2018, the PILOT amount received by the municipality in fiscal year 2016 plus or minus one-half of the difference between the PILOT amount the municipality received in fiscal year 2016 and the PILOT amount the municipality would receive under 32 V.S.A. § 3708(c)(1); and
"(3) in fiscal year 2019, the PILOT amount received by the municipality in fiscal year 2016 plus or minus three-fourths of the difference between the PILOT amount the municipality received in fiscal year 2016 and the PILOT amount the municipality would receive under 32 V.S.A. § 3708(c)(1).
"(b) If the Agency of Natural Resources acquires land in a municipality on or after April 1, 2016, the State shall make a PILOT payment on the newly acquired land to the municipality under 32 V.S.A. § 3708(c)(2), and the newly acquired land shall not be subject to this section.
"(c) If the PILOT amount to be received by a municipality under 32 V.S.A. § 3708(c)(1), as of April 1, 2016, is:
"(1) more than $25,000 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $3,000 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(2) between $25,000 and $20,000 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $2,500 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(3) between $19,999 and $15,000 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $2,000 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(4) between $14,999 and $10,000 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $1,500 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(5) between $9,999 and $7,500 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $1,000 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(6) between $7,499 and $5,000 less than that municipality's PILOT payment in fiscal year 2016, the municipality will receive an additional payment of $500 in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(7) more than $25,000 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $3,000 less in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(8) between $25,000 and $20,000 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $2,500 less in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(9) between $19,999 and $15,000 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $2,000 less in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(10) between $14,999 and $10,000 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $1,500 less in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(11) between $9,999 and $7,500 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $1,000 less in fiscal years 2017, 2018, 2019, 2020, and 2021;
"(12) between $7,499 and $5,000 more than that municipality's PILOT payment in fiscal year 2016, the municipality will receive $500 less in fiscal years 2017, 2018, 2019, 2020, and 2021."
Trial court did not err in its determination that equitable estoppel was not available to a town to toll the 21-day statute of limitations for appraisals of land in the payment in lieu of taxes (PILOT) program. Town of Victory v. State, 174 Vt. 539, 814 A.2d 369 (mem.) (2002).
Although this section authorizes the superior court to review decisions of the director of property valuation and review by appeal, it does not authorize de novo review. Town of Victory v. State, 177 Vt. 383, 865 A.2d 373 (October 22, 2004).
The Legislature did not intend that appeals under this section be governed by the same standard and procedures that it established for the statute on property tax appeals, 32 V.S.A. § 4467. Town of Victory v. State, 177 Vt. 383, 865 A.2d 373 (October 22, 2004).
Cited. Town of Victory v. State, 174 Vt. 539, 814 A.2d 369 (mem.) (2002).
Payments in lieu of taxes - correctional facilities. 2007, No. 192 (Adj. Sess.), § 5.018(a) provides: "Payments in lieu of taxes under this section shall be paid from the pilot special fund under 32 V.S.A. § 3709."
Payments in lieu of taxes - Montpelier. 2007, No. 192 (Adj. Sess.), § 5.017(a) and 2011, No. 162 (Adj. Sess.), § E.143(a) provides: "Payments in lieu of taxes under this section shall be paid from the PILOT special fund under 32 V.S.A. § 3709."
Payments in lieu of taxes - correctional facilities. 2007, No. 192 (Adj. Sess.), § 5.018(a) and 2011, No. 162 (Adj. Sess.), § E.144(a) provides: "Payments in lieu of taxes under this section shall be paid from the pilot special fund under 32 V.S.A. § 3709."
Added 2005, No. 215 (Adj. Sess.), § 287; amended 2007, No. 192 (Adj. Sess.), § 6.011.1, eff. June 7, 2008.
Amendments--2007 (Adj. Sess.). Subsec. (a): Substituted "and for any additional state payments in lieu of taxes for correctional facilities and to the City of Montpelier" for "state payment in lieu of property taxes" at the end of the third sentence.
Subsec. (b): Substituted "then" for "payments" following "under subchapter 4 of this chapter" and inserted "payments determined under sections 3703 of this subchapter" preceding "shall be reduced proportionately".
Payments in lieu of taxes. 2019, No. 120 (Adj. Sess.), § A.15 provides: "(a) This appropriation is for State payments in lieu of property taxes under 32 V.S.A. chapter 123, subchapter 4, and the payments shall be calculated in addition to and without regard to the appropriations for PILOT for Montpelier and for correctional facilities elsewhere in this act. Payments in lieu of taxes under this section shall be paid from the PILOT Special Fund under 32 V.S.A. § 3709."
Payments in lieu of taxes - Montpelier. 2019, No. 120 (Adj. Sess.), § A.16 provides: "(a) Payments in lieu of taxes under this section shall be paid from the PILOT Special Fund under 32 V.S.A. § 3709."
Payments in lieu of taxes - correctional facilities. 2019, No. 120 (Adj. Sess.), § A.17 provides: "(a) Payments in lieu of taxes under this section shall be paid from the PILOT Special Fund under 32 V.S.A. § 3709."
SUBCHAPTER 1. AGRICULTURAL AND MANAGED FOREST LAND USE VALUE PROGRAM
SUBCHAPTER 2. WORKING FARM TAX ABATEMENT PROGRAM
Development of formula for incorporating capitalized income value for forest land. 1997, No. 60 , § 68b, provided: "The current use advisory board shall develop a formula that will incorporate capitalized income value for forest land and shall report on its findings to the legislature by January 15, 1999. The formula shall acknowledge regional differences."
Cross references. Barns, silos and other farm structures, see § 3607a of this title.
Orchard lands, see § 3607 of this title.
Standing timber, see § 3606 of this title.
Cited. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
For note relating to preservation of farmlands, see 11 Vt. L. Rev. 630 (1986).
Amendments--1987 (Adj. Sess.) 1987, No. 200 (Adj. Sess.), § 53, eff. May 19, 1988, designated the existing provisions of this chapter, comprising sections 3751-3763, as subchapter 1 and added the subchapter heading.
Transitional provisions relating to the Use Value Appraisal Program. 1995, No. 178 (Adj. Sess.), § 292, provides:
"(a) The owner of any land that, prior to the passage of this act, was enrolled in the Use Value Appraisal Program for agricultural or forest land may elect to withdraw any enrolled parcel from use value appraisal, and the withdrawn land shall be relieved of any obligation under chapter 124 of Title 32, including the obligation for a land use change tax.
"(b) The owner of any enrolled land who, prior to the passage of this act, enrolled land in the Use Value Appraisal Program for farmland or the Working Farm Abatement Program may either withdraw any enrolled parcel from use value appraisal or enroll it in the Use Value Appraisal Program for agricultural land, if qualified. In either event, the owner shall be relieved of any obligations imposed on the owner under a repealed program, including any obligation to repay benefits received.
"(c) A property owner who elects to transfer to the Use Value Appraisal Program for property that was previously enrolled in the Use Value Appraisal Program for farmland or the Working Farm Abatement Program, shall notify the Director on or before September 1, 1996, on a form prescribed by the Director. For good cause, the Director may extend the notice deadline to October 1, 1996. A property owner who elects to transfer property to the Use Value Appraisal Program shall be relieved of any obligations imposed on the owner under a repealed program, but the land enrolled in the Use Value Appraisal Program shall be liable for the land use change tax if it is subsequently developed.
"(d) A property owner who elects to withdraw from use value appraisal shall notify the Director in writing on or before September 1, 1996, on a form prescribed by the Director.
"(e) The amendments made by this act to the method of appraisal of property at use value shall apply to appraisals of property for property tax years beginning on and after January 1, 1996. The 1996 grand list of any municipality in which appraisals have been conducted and a grand list filed pursuant to chapter 129 of Title 32 on or before June 1, 1996 may be adjusted by the listers of the municipality through an addendum to the grand list filed with respect only to those parcels of property affected by the use value appraisal provisions of this act. Notice of the adjustments shall be provided to all affected landowners who shall be afforded an opportunity to appeal according to chapter 131 of Title 32."
1995, No. 178 (Adj. Sess.) § 292c, provided for the repeal of § 292 of that act, noted above, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.) § 292 was not repealed on June 30, 1997.
Current Use Advisory Board; use value calculation methodology. 2009, No. 160 (Adj. Sess.), § 13 provides: "The Current Use Advisory Board established pursuant to 32 V.S.A. § 3753 has provided to the General Assembly a document entitled 'Methodology and Criteria used in the Determination of Vermont's Use Values for the Current Use Program," dated April 12, 2010. The General Assembly hereby deems that the document has the force and effect of administrative rules adopted pursuant to chapter 25 of Title 3 of the Vermont Statutes Annotated, and any proposed changes to the methodology or criteria as set forth in the document shall be subject to all of the provisions of chapter 25 of Title 3."
The statutory purpose of the Vermont Use Value Appraisal Program in chapter 124 of this title is to preserve the working landscape and the rural character of Vermont.
Added 2013, No. 200 (Adj. Sess.), § 14.
The purpose of this subchapter is to encourage and assist the maintenance of Vermont's productive agricultural and forestland; to encourage and assist in their conservation and preservation for future productive use and for the protection of natural ecological systems; to prevent the accelerated conversion of these lands to more intensive use by the pressure of property taxation at values incompatible with the productive capacity of the land; to achieve more equitable taxation for undeveloped lands; to encourage and assist in the preservation and enhancement of Vermont's scenic natural resources; and to enable the citizens of Vermont to plan its orderly growth in the face of increasing development pressures in the interests of the public health, safety, and welfare.
Added 1977, No. 236 (Adj. Sess.), § 1.
Case involving the construction of the current-use statute did not call for the substantial deference due where the administrative agency was acting within a narrow area of technical expertise or where the legislature had given the administrative agency wide discretion to establish a methodology for implementing the statute in question. While the court owed deference to the director of the Vermont Department of Taxes' Division of Property Valuation and Review, that deference was tempered by the court's paramount concern of construing the statute consistently with its explicitly stated purposes. Mollica v. Div. of Prop. Valuation & Review, 184 Vt. 83, 955 A.2d 1171 (May 2, 2008).
Added 1977, No. 236 (Adj. Sess.), § 1; 1981, No. 14 , eff. Jan. 1, 1981; amended 1981, No. 14 , eff. Jan. 1, 1981; 1983, No. 220 (Adj. Sess.), §§ 1, 2; 1987, No. 57 , § 1, eff. May 16, 1987; 1987, No. 130 (Adj. Sess.), § 1; 1995, No. 29 , § 39, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 286; 1997, No. 60 , § 60, eff. Jan. 1, 1998; 1997, No. 60 , § 68d; 1999, No. 49 , § 86, eff. June 2, 1999; 2001, No. 140 (Adj. Sess.), §§ 31, 41, eff. June 21, 2002; 2003, No. 66 , §§ 286, 286a; 2003, No. 149 (Adj. Sess.), § 11, eff. June 3, 2004; 2005, No. 76 , §§ 1-3; 2007, No. 205 (Adj. Sess.), § 9, eff. June 10, 2008; 2009, No. 160 (Adj. Sess.), § 12, eff. June 4, 2010; 2011, No. 143 (Adj. Sess.), § 41, retroactively effective July 1, 2011; 2011, No. 143 (Adj. Sess.), § 45, eff. May 15, 2012; 2013, No. 34 , § 23; 2013, No. 73 , §§ 12, 14; 2013, No. 159 (Adj. Sess.), § 16c; 2015, No. 57 , § 51; 2015, No. 64 , § 25; 2017, No. 75 , § 11; 2019, No. 51 , § 34, eff. June 10, 2019; 2019, No. 158 (Adj. Sess.), § 1, eff. Jan. 1, 2021; 2019, No. 175 (Adj. Sess.), § 5, eff. Oct. 8, 2020.
Reference in text. 9 V.S.A. § 4469, referred to in subdiv. (14), was repealed by 1999, No. 26 , § 6, effective February 15, 2003. For present provisions, see 9 V.S.A. § 4469a.
Section 317(a)(6) of Title 1, referred to in subdiv. (1)(C)(iii), does not exist. The intended reference may be section 317(b)(6) of Title 1.
Revision note. Substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in accordance with Pub. L. 99-514, § 2, Oct. 22, 1986, 100 Stat. 2095.
In subdiv. (14), in the second sentence, substituted "9 V.S.A. § 4469a" for "9 V.S.A. § 4469" to correct an error in cross-reference.
Editor's note. The text of this section is based on the harmonization of two amendments. During the 2013 session, this section was amended twice, by Act Nos. 34 and 73, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 2013 session, the text of Act Nos. 34 and 73 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 (Adj. Sess.). Subdiv. (8): Amended generally by Act No. 158.
Subdiv. (10): Act No. 175 deleted "of record" following "who is the owner."
Amendments--2019. Subdiv. (5): In the second sentence, inserted "ex-spouse in a divorce settlement," and substituted "that qualify" for "which qualifies".
Subdiv. (10): Substituted "is for a minimum of" for "exceeds" in the first sentence.
Amendments--2017. Subdiv. (1): Deleted "or to" following "livestock"; substituted "that" for "which" following "and"; and added the present second sentence.
Subdiv. (1)(C)(iii): Substituted "fruit-producing" for "fruit producing" preceding "trees"; substituted "that" for "which" following "vines"; and inserted commas after "cheese" and "land".
Subdiv. (14): Substituted "that" for "which" following "improvements" in the first sentence; in the second sentence, inserted a comma following "dwelling"; and substituted "prior 12 months" for "preceding tax year" preceding "exclusively".
Amendments--2015. Subdiv. (5): Act No. 64 added the fourth sentence.
Subdiv. (12): Act No. 57 deleted the last sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (9)(A): Inserted "Such land may include eligible ecologically significant treatment areas in accordance with minimum acceptable standards for forest management and as approved by the Commissioner" following "for forest management".
Amendments--2013. Act No. 34 made technical corrections.
Subdiv. (5): Act No. 73 repealed amendments by 2011 (Adj. Sess.). Act 143. § 41 [see 2011 (Adj. Sess.) amendment note below].
Subdiv. (10): Act No. 73 added "or the lessee under a perpetual lease as defined in 32 V.S.A. § 3610(a) provided the term of the lease exceeds 999 years exclusive of renewals" to the first sentence.
Amendments--2011 (Adj. Sess.). Subdiv. (5): Act 143, § 41 added the fourth and fifth sentences, and added "issuance of a wastewater system permit under 10 V.S.A. § 1973," and "or wastewater system permit" in the last sentence.
Subdiv. (5): Act 143, § 45 added "during the remaining term of the plan" and "if the plan has expired" in the third sentence.
Amendments--2009 (Adj. Sess.) Subdiv. (5): Inserted "or transferor" following "transferee" in the second sentence.
Amendments--2007 (Adj. Sess.). Subdiv. (10): Deleted "provided that a municipality shall not be an owner for purposes of this subchapter" following "any land" in the first sentence.
Amendments--2005 Subdiv. (1)(C)(iii): Substituted "section" for "subdivision" preceding "the term" in the second sentence.
Subdiv. (7): Amended generally.
Subdiv. (14): Rewrote the former first sentence as the present first and second sentences and added the third sentence.
Amendments--2003 Subdiv. (15): Added.
Amendments--2003. Subdiv. (12): Substituted "zero" for "30" preceding "percent".
Subdiv. (14): Amended generally.
Amendments--2001 (Adj. Sess.) Subdiv. (1)(C)(iii): Inserted "bushes or vines" following "fruit producing trees" in the introductory paragraph and rewrote the undesignated paragraph.
Subdiv. (5): At the end of the second sentence, added the language beginning "but if subdivision is solely the result of a transfer".
Amendments--1999. Subdiv. (9)(B): Amended generally.
Amendments--1997 Subdiv. (5): Rewrote the third sentence and substituted "logging, forestry or conservation" for "logging or forestry" preceding "purposes" in the fourth sentence.
Subdiv. (9): Amended generally.
Subdiv. (12): Substituted "30 percent" for "50 percent" preceding "of fair market value" in the second sentence.
Amendments--1995 (Adj. Sess.) Subdiv. (12): Inserted "with respect to land" preceding "the price per acre" in the first sentence and added the second sentence.
Subdiv. (14): Added.
Amendments--1995 Subdiv. (5): Substituted "25" for "26" preceding "acres" in the second sentence.
Amendments--1987 (Adj. Sess.) Subdiv. (6): Substituted "section 2289" for "section 2287".
Amendments--1987 Subdiv. (10): Amended generally.
Amendments--1983 (Adj. Sess.) Subdiv. (5): Inserted "or contrary to the minimum acceptable standards of forest management" following "title" in the third sentence.
Subdiv. (7): Substituted "a person" for "an individual" following "means".
Subdiv. (13): Added.
Amendments--1981 Subdiv. (10): Added proviso that a municipality shall not be an owner for purposes of this chapter.
Effective date of 2003 amendment to subdiv. (14). 2003, No. 66 , § 326(d) provides that Sec. 286a of that act, which amends subdiv. (14) of this section, shall take effect July 1, 2003 for property enrolled for April 1, 2004.
Retroactive effective date of amendment to subdiv. (5). 2011, No. 143 (Adj. Sess.), § 63(6) provides that Sec. 41 of this act shall take effect retroactively on July 1, 2011, and shall apply only to wastewater permits issued after that date.
Applicability of 2003 amendment to subdiv. (12). 2003, No. 66 , § 326(c) provides that Sec. 286 of that act, which amends subdiv. (12) of this section, shall apply to grand lists for April 1, 2003 and after.
Temporary provisions. 1981, No. 14 , § 2, eff. Jan. 1, 1981, provided: "Municipal property owners who were in the land use appraisal program for the property tax year beginning on April 1, 1980 shall not be subject to the land use change tax."
Repeal of expiration of 1995 (Adj. Sess.) amendments. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 286 of that act, which amended subdiv. (12) and added subdiv. (14), on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 286 was not repealed on June 30, 1997.
Transition rule. 2001, No. 140 (Adj. Sess.), § 42 provides: "For subdivisions occurring between August 1, 1999 and the effective date of this act [June 21, 2002], and which otherwise satisfy the familial transfer conditions added to 32 V.S.A. § 3752(5) in Sec. 41 of this act, the use change tax shall not apply if the transferees have submitted all necessary forms for reenrollment of the parcel or parcels in the use value appraisal program within four months after the date of transfer."
Nonprofit corporation with the mission to rescue, rehabilitate, foster, and adopt out animals did not qualify as a farmer under the Use Value Appraisal Program, as it was not operated for gain or profit and was funded almost exclusively by donations, a large share of which came from the couple who were the corporation's principals. Goodrum v. Vermont Dep't of Taxes, 198 Vt. 131, 111 A.3d 1281 (2014).
Director of the Vermont Department of Taxes' Division of Property Valuation and Review erred in determining that the current-use statute compelled discontinuance of a cottage from the current-use program. The cottage, which was used as a sales office and warming hut for the taxpayers' Christmas tree farm during the Christmas season, was not a "development," because it was used exclusively for farming uses during the entire, albeit short, selling season; nor could the occasional off-season use of the cottage as a rental property be considered the "subsequent commencement" of a nonfarming use so as to bring the property within the definition of "development." Mollica v. Div. of Prop. Valuation & Review, 184 Vt. 83, 955 A.2d 1171 (May 2, 2008).
Term "subsequent commencement" does not imply an annual off-season use that has no impact on the exclusive seasonal use for farming; rather, it implies an abandonment of a farming use for a nonfarming use so as to trigger imposing a land-use-change tax. The record plainly demonstrated that the taxpayers, who used a cottage on their Christmas tree farm as a sales office and a warming hut during the Christmas season and rented it out occasionally during the off season, did not abandon the farming use of the building. Mollica v. Div. of Prop. Valuation & Review, 184 Vt. 83, 955 A.2d 1171 (May 2, 2008).
Legislature was undoubtedly aware of the seasonal nature of farming operations, and yet nothing in the current-use statute compels discontinuance in the current-use program of structures used exclusively for farming during the farming season but occasionally for nonfarming purposes during the off-season. Mollica v. Div. of Prop. Valuation & Review, 184 Vt. 83, 955 A.2d 1171 (May 2, 2008).
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1985, No. 74 , § 297; 1987, No. 57 , § 2, eff. May 16, 1987; 1987, No. 130 (Adj. Sess.), § 2; 1989, No. 256 (Adj. Sess.), § 10(a), eff. Jan. 1, 1991; 1997, No. 60 , § 67, eff. June 26, 1997; 2003, No. 42 , § 2, eff. May 27, 2003; 2011, No. 143 (Adj. Sess.), § 46, eff. May 15, 2012.
Amendments--2011 (Adj. Sess.). Subdiv. (b)(1)(E): Deleted.
Amendments--2003 Substituted "Secretary of the agency of agriculture, food and markets" for "Commissioner of the department of agriculture, food and markets" in subdiv. (b)(1)(C).
Amendments--1997 Subdiv. (b)(1)(E): Inserted "natural resources" preceding "agriculture".
Subdiv. (b)(1)(F): Repealed.
Subdiv. (b)(2): Substituted "eight" for "five" at the beginning of the first sentence, added "one shall be a representative of local government; one shall be a selectboard member; and one shall be a lister" following "techniques" in the second sentence and added the third sentence.
Amendments--1989 (Adj. Sess.) Subdiv. (b)(1)(C): Substituted "department of agriculture, food and markets" for "department of agriculture".
Amendments--1987 (Adj. Sess.) Subsec. (d): Substituted "$50.00" for "$30.00" following "paid" in the first sentence.
Amendments--1987 Subdiv. (b)(1)(E): Inserted "and life sciences" following "agriculture".
Subdiv. (b)(1)(F): Substituted "Dean" for "Director" preceding "of the school".
Amendments--1985 Subsec. (e): Inserted "department of taxes of the" preceding "agency".
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 3, 14; 1987, No. 57 , § 3, eff. May 16, 1987; 2015, No. 134 (Adj. Sess.), § 3, eff. May 25, 2016.
Reference in text. 3 V.S.A. §§ 802-805, referred to in subsec. (d), were repealed by 1981, No. 82 , § 7(1)-(4).
Amendments--2015 (Adj. Sess.). Subsec. (b): Substituted "on or before October 15" for "in August" following "Annually".
Amendments--1987 Subsec. (a): Substituted "may" for "shall" following "values" and added "of agricultural and forest land" following "capability" in the second sentence.
Subsec. (b): Substituted "August" for "September" preceding "the board shall".
Amendments--1983 (Adj. Sess.) Subsec. (b): Substituted "September" for "January" following "Annually in".
Subsec. (c): Substituted "the" for "such recommended" preceding "valuations to all municipalities, towns and gores" in the second sentence and added "and the assessing officials shall appraise qualifying agricultural and managed forest land at these use values" thereafter.
At intervals not to exceed 10 years, that Department shall inspect each parcel of managed forestland qualified for use value appraisal to verify that the terms of the management plan have been carried out in a timely fashion.
(2) The Department shall have the ability to enter parcels of managed forestland for the purpose of inspections. The Department may bring any other staff from the Agency of Natural Resources that have the expertise to evaluate compliance with this chapter or staff that may be required to ensure the safety of the Department while conducting the inspections.
If that Department finds that the management of the tract is contrary to the conservation or forest management plan, or contrary to the minimum acceptable standards for conservation or forest management, it shall file with the owner, the assessing officials, and the Director an adverse inspection report within 30 days after the conclusion of the inspection process.
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 4, 5; 1987, No. 57 , § 4, eff. July 1, 1988; 1987, No. 76 , § 18; 1993, No. 49 , § 26; 1995, No. 169 (Adj. Sess.), § 3, eff. May 15, 1996; 1995, No. 178 (Adj. Sess.), § 287; 1997, No. 60 , § 68e; 2001, No. 140 (Adj. Sess.), § 32, eff. June 21, 2002; 2007, No. 205 (Adj. Sess.), § 5, eff. June 10, 2008; 2011, No. 59 , § 10; 2011, No. 143 (Adj. Sess.), § 47, eff. May 15, 2012; 2013, No. 159 (Adj. Sess.), § 16d; 2015, No. 134 (Adj. Sess.), § 4, eff. May 25, 2016; 2017, No. 75 , § 12; 2017, No. 194 (Adj. Sess.), § 24; 2019, No. 158 (Adj. Sess.), § 2, eff. Jan. 1, 2021.
Revision note. References to "departments of forest and parks" were changed to "department of forests, parks and recreation" in subsec. (b) pursuant to § 2872 of Title 3 and for conformity with the first reference to that department in this subsection.
Amendments--2019 (Adj. Sess.). Subsec. (g): Added.
Amendments--2017 (Adj. Sess.). Subsecs. (b), (c), (d): Amended generally.
Amendments--2017. Subsec. (a): Substituted "that" for "which" following "buildings"; and substituted "rules" for "regulations" preceding "adopted".
Subsec. (d): Deleted "a parcel of" preceding "managed"; inserted "under subdivision 3756(i)(1) of this title" following "report"; substituted "shall" for "will" following "appraisal"; and added a comma following "application".
Subsec. (f): Substituted "November" for "September" following "before".
Amendments--2015 (Adj. Sess.). Subsec. (f): Added.
Amendments--2013 (Adj. Sess.). Subdiv. (b)(3): Substituted "an initial or revised" for "a" following "misfortune form filing", and inserted ", or a management plan update which is required to be filed on or before April 1 of the year in which the plan expires," following "October 1", "initial or revised" following "provided, however, no", and ", and no management plan update shall be received later than one year after April 1 of the year the plan expires," following "December 31".
Amendments--2011 (Adj. Sess.). Subdiv. (b)(1): Amended generally.
Amendments--2011. Subsec. (e): Substituted "1 V.S.A. § 317(c)(6)" for "subdivision 317(a)(6) of Title 1".
Amendments--2007 (Adj. Sess.). Subdiv. (b)(3): Inserted "management activity" preceding "report"; deleted "of conformance with any management plan" following "report"; substituted "a management activity" for "an annual conformance" preceding "report" in three places.
Subsec. (c): Substituted "The" for "At intervals not to exceed five years, the" preceding "department" and "periodically review" for "audit" following "shall"; inserted "each year" preceding "review"; substituted "management activity" for "conformance" preceding "reports", "that have been filed. At" for "for each parcel of managed forest land qualified for use value appraisal. Likewise" preceding "intervals", "ten" for "five" preceding "years" and "parcel of managed forest land qualified for use value appraisal" for "tract" following "each".
Amendments--2001 (Adj. Sess.) Subdiv. (b)(2): Substituted "a management report of whatever activity has occurred" for "an annual report of conformance with any conservation or forest management plan" at the beginning and substituted "the year following the year when the management activity occurred" for "each tax year" near the end.
Subdiv. (b)(3): Inserted "of the year following the year when the management activity occurred" following "February 1", deleted "that" following "provided, however," and made a minor punctuation change in the fourth sentence.
Amendments--1995 (Adj. Sess.) Subsec. (a): Act No. 178 deleted "and" preceding "managed forest land" and inserted "and farm buildings" thereafter.
Subsec. (b): Act No. 169 inserted "of forests, parks and recreation" following "department" in subdiv. (b)(2), and rewrote the third sentence as the third and fourth sentences, and added the fifth sentence.
Amendments--1993 Subsec. (b): Deleted "the next succeeding" preceding "ten years" in the first and second sentences and added the third sentence in subdiv. (1), inserted "forest management" preceding "plan" and made other minor changes in punctuation in subdiv. (2), and added the second and third sentences in subdiv. (3).
Amendments--1987 Subdiv. (b)(1): Act No. 76 substituted "agency of natural resources" for "agency of environmental conservation" in the first sentence.
Act No. 57 rewrote the first and second sentences.
Subdiv. (b)(2): Amended generally by Act No. 57.
Subdiv. (b)(3): Act No. 57 substituted "director" for "town clerk" preceding "an adverse" and deleted "of forests, parks and recreation" following "department" in the first sentence and added the second sentence.
Subsec. (c): Act No. 57 deleted the former third sentence and substituted "owner, the assessing officials" for "town clerk" preceding "and the director" in the present third sentence.
Amendments--1983 (Adj. Sess.). Subsec. (b): Deleted "the land is" following "only if".
Subdiv. (b)(1): Amended generally.
Subdiv. (b)(2): Added "and" following "year".
Effect of 1987, Act No. 57 amendment. 1987, No. 57 , § 10, eff. May 16, 1987 provides that appeals and procedures relating to the grand lists of 1988 shall be initiated and completed as though sections 4, 5 and 7 of Act No. 57, which amended subsecs. (b) and (c) of this section, section 3756 and section 3758 of this title, respectively, were not to have taken effect.
Repeal of expiration of 1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 292c provided for the repeal § 287 of that act, which amended subsec. (a) of this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 287 is not repealed on June 30, 1997.
In an action by a town alleging that the state failed to comply with the requirements of this section and 32 V.S.A. § 3756 with respect to land in the current use program, because such requirements are stated in mandatory language, the trial court erred when it converted the state's motion to dismiss into a motion for summary judgment and not allowing the town full discovery of facts essential to proving its case. Town of Victory v. State, 174 Vt. 539, 814 A.2d 369 (mem.) (2002).
Violations by enrollees in the use value appraisal program were supported by evidence specified in an adverse inspection report that resulted in the finding of noncompliance with the forest management plan, withdrawal of the property from the program, and imposition of the land-use-change tax. Jones v. Dep't of Forests, Parks & Recreation, 177 Vt. 81, 857 A.2d 271 (June 4, 2004).
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 6-10; 1985, No. 35 , § 1; 1987, No. 57 , § 5, eff. July 1, 1988; 1987, No. 200 (Adj. Sess.), § 60; 1995, No. 29 , § 4, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 288; 1997, No. 59 , § 11, eff. June 30, 1997; 2001, No. 140 (Adj. Sess.), § 33, eff. June 21, 2002; 2007, No. 190 (Adj. Sess.), § 2, eff. June 6, 2008; 2007, No. 205 (Adj. Sess.), §§ 2, 6, eff. June 10, 2008; 2013, No. 191 (Adj. Sess.), § 2; 2015, No. 57 , § 50, eff. Oct. 2, 2015; 2015, No. 57 , § 52; 2015, No. 64 , § 23.
2009. In subsection (e), deleted the word "is" before the words "has been received by the municipality" in the second sentence.
2015. The text of subsec. (i) is based on the harmonization of two amendments. During the 2015 session, subsec. (i) was amended twice, by Act Nos. 57 and 64, resulting in two versions of subsec. (i). In order to reflect all of the changes enacted by the Legislature during the 2015 session, the text of Act Nos. 57 and 64 was merged to arrive at a single version of subsec. (i). The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2015. Subsec. (d): Act No. 57 amended generally.
Subsec. (i): Act No. 57 added "after providing 30 days' notice to the owner" preceding "the Director" and inserted "required" preceding "management activity" in the first sentence.
Subsec. (i): Amended generally by Act No. 64.
Amendments--2013 (Adj. Sess.). Subsec. (e): Amended generally.
Amendments--2007 (Adj. Sess.). Subsec. (b): Deleted by Act No. 190.
Subsec. (e): Amended generally by Act No. 205.
Subsec. (f): Act No. 190 deleted "prior to March 15" following "Each year" and the last sentence.
Subsec. (h): Act No. 190 substituted "March 15" for "April 15" preceding "the director".
Subsec. (i): Act No. 205 substituted "management activity report" for "conformance report" in the first sentence.
Amendments--2001 (Adj. Sess.) Subsec. (a): Added the second sentence.
Amendments--1997. Subsec. (e): Added the last sentence.
Amendments--1995 Subsec. (h): Substituted "section 3760(a)(3) of this title" for "subsection (a)(3) of this section" in the fourth sentence.
Repeal of expiration of 1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 288 of that act, which amended this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 288 is not repealed on June 30, 1997.
Contingent provisions for enrollment of property in the use value program for 1996 and 1997. 1997, No. 60 , § 65, eff. June 26, 1997, provided: "Notwithstanding the provisions of Sec. 292 of Act No. 178 of the Acts of 1996 [set out in the note preceding § 3751 of this title], an owner of property discontinued from the use value appraisal program because of the owner's failure to transfer from the repealed Farmland Program or Working Farm Tax Abatement Program to the new use value appraisal program by the extended deadline of September 20, 1996, may enroll that property in the use value appraisal program for 1996 and 1997, provided:
"(1) all other requirements for enrollment are met; and
"(2) the owner files an application and supporting documents with the director of property valuation and review within 30 days after the director mails notice of this enrollment opportunity. The director's notice must be mailed by certified mail to the owner's last known address."
Effect of retroactive enrollment in the agriculture and managed forest land use value program for 1996. 1997, No. 60 , § 66, eff. June 30, 1997, provided: "Upon notification by the director that an owner has been retroactively enrolled in the agricultural and managed forest land use value program for 1996 . . ., the listers shall make such changes in the grand list and make a certificate thereon of the fact. The proper officials in the town, within ten days of such a change in the grand list shall make out and deliver to the treasurer thereof a corrected tax bill. Any 1996 property taxes paid in excess of the corrected tax bill shall within 30 days of the delivery of the corrected tax bill be refunded by the town; or at the taxpayer's option shall be credited against 1997 property taxes and any remaining balance refunded. The town shall abate any 1996 property tax liability assessed on that property in excess of the liability shown on the corrected bill and shall also abate any penalties and interest arising out of that portion of the original assessment."
In an action by a town alleging that the state failed to comply with the requirements of 32 V.S.A. § 3755 and this section with respect to land in the current use program, because such requirements are stated in mandatory language, the trial court erred when it converted the state's motion to dismiss into a motion for summary judgment and not allowing the town full discovery of facts essential to proving its case. Town of Victory v. State, 174 Vt. 539, 814 A.2d 369 (mem.) (2002).
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 19 ; 1983, No. 241 (Adj. Sess.); 1987, No. 57 , § 6, eff. July 1, 1988; 1987, No. 130 (Adj. Sess.), § 3, eff. March 31, 1988; 1989, No. 222 (Adj. Sess.), § 43, eff. May 31, 1990; 1995, No. 29 , § 40, eff. April 14, 1995; 1995, No. 178 (Adj. Sess.), § 289; 1997, No. 60 , § 61, eff. June 26, 1997; 1999, No. 49 , § 85, eff. June 2, 1999; 2001, No. 140 (Adj. Sess.), § 29, eff. June 21, 2002; 2003, No. 68 , § 86, eff. June 18, 2003; 2005, No. 14 , § 5, eff. July 1, 2006; 2005, No. 14 , § 8, eff. May 3, 2005; 2007, No. 190 (Adj. Sess.), § 3, eff. June 6, 2008; 2007, No. 205 (Adj. Sess.), § 3, eff. June 10, 2008; 2011, No. 45 , § 13a, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 42, retroactively eff. July 1, 2011; 2013, No. 73 , § 14; 2015, No. 57 , § 48, eff. Oct. 2, 2015; 2015, No. 57 , § 49, eff. July 1, 2016; 2015, No. 134 (Adj. Sess.), § 5, eff. May 25, 2016; 2015, No. 171 (Adj. Sess.), § 20; 2019, No. 20 , § 108; 2019, No. 20 , § 109, eff. July 1, 2020.
Amendments--2019. Subsec. (f): Amended generally.
Amendments--2015 (Adj. Sess.). Subsec. (e): Substituted "the completed and signed form" for "payment" following "After receipt of" in the sixth sentence by Act No. 134.
Subsec. (f): Redesignated as subdiv. (f)(1) and amended generally by Act No. 171.
Subdiv. (j)(1): Amended generally by Act No. 171.
Subsec. ( l ): Added by Act No. 171.
Amendments--2015. Section 48 of Act No. 57, effective July 1, 2015 amended section generally.
Section 49 of Act No. 57, effective July 1, 2016, deleted "and who shall deposit the remainder of the tax paid into the General Fund" following "$2,000.00" in the second sentence and added the third sentence of subsec. (d).
Amendments--2013. Repealed amendments by 2011, No. 143 (Adj. Sess.), § 42.
Amendments--2011 (Adj. Sess.). Amended the first sentence in subsec. (a) generally; and added the conditional phrase at the end of the first sentence in subsec. (d).
Amendments--2011. Subsec. (a): Substituted "on the earliest of either" for "upon" following "tax" and inserted ", or two years after the issuance of all permits legally required by a municipality for any action constituting development, or two years after the issuance of a wastewater system and potable water supply permit under 10 V.S.A. § 1973" following "chapter".
Amendments--2007 (Adj. Sess.). Subdiv. (e)(3): Act Nos. 190 and 205 added the proviso at the end.
Amendments--2005. Subsec. (a): Inserted "continuously" following "enrolled".
Subsec. (g): Inserted "in the following cases" following "of this title"; added the subdiv. (g)(1) designation and added subdiv. (g)(2).
Amendments--2003. Subsec. (a): Deleted the former third sentence.
Subsecs. (c)-(k): Amended generally.
Amendments--2001 (Adj. Sess.) Subsec. (a): Added "or the tax shall be at the rate of 10 percent if the owner demonstrates to the satisfaction of the director that the parcel has been enrolled more than ten years" at the end of the second sentence, and added the third sentence.
Amendments--1999. Subsec. (g): Added the second and third sentences.
Amendments--1997 Subsec. (a): Substituted "20 percent" for "ten percent" following "rate of" in the second sentence.
Amendments--1995 Subsec. (e): Added the second sentence.
Effective date and applicability of subsec. (d). 2015, No. 57 , § 99(7) provides: "Sec. 49 (deposit of funds) [which amended subsection (d)] shall take effect on July 1, 2016 and apply to fiscal year 2017 and forward."
Retroactive effective date of amendment to subsecs. (a) and (d). 2011, No. 143 (Adj. Sess.), § 63(6) provides that Sec. 42 of this act shall take effect retroactively on July 1, 2011, and shall apply only to wastewater permits issued after that date.
Applicability of 2003 amendment. 2003, No. 68 , § 87(29) provides that Sec. 86, relating to use change tax, shall apply to use change or development occurring on or after July 1, 2003.
Applicability of 2011 amendment. 2011, No. 45 , § 37(11) provides: "Sec. 13a [which amended this section] (use value appraisal permits) shall take effect on passage [May 24, 2011] and shall apply to any land permitted at the time of passage, or to any land permitted after passage."
Repeal of expiration of 1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 289 of that act, which amended this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 289 was not repealed on June 30, 1997.
Use value appraisal "easy-out". 2015, No. 57 , § 53 provides: "(a) Notwithstanding any other provision of law, an owner of property enrolled in use value appraisal under 32 V.S.A. chapter 124 as of the passage of this act who elects to discontinue enrollment of the parcel, or a portion of a parcel, may be relieved of the first $50,000.00 of land use change tax imposed pursuant to 32 V.S.A. § 3757; provided that if the property owner does elect to discontinue enrollment and be relieved of the first $50,000.00 of land use change tax, the owner shall pay the full property tax, based upon the property's full fair market value, for the 2015 assessment, and no State reimbursement shall be paid for that land. No property owner shall be relieved of more than $50,000.00 in land use change tax under this provision.
"(b) An election to discontinue enrollment under this provision is effective only if made in writing to the Director of Property Valuation and Review between July 1, 2015 and October 1, 2015; and an owner who elects to discontinue enrollment under this section or any successor owner may not reenroll the entire withdrawn parcel, or any portion less than the entire withdrawn parcel, in the succeeding five years.
"(c) The "easy-out" provided for in this section shall not be available for any land that has been developed, as that term is defined in 32 V.S.A. § 3752(5), prior to July 1, 2015."
Elements of waiver and equitable estoppel were not established by enrollees in the use value appraisal program so as to preclude imposition of the land-use-change tax or to warrant equitable relief in the form of a retroactive withdrawal of the property from the program under expired 1996 opt-out legislation. Jones v. Dep't of Forests, Parks & Recreation, 177 Vt. 81, 857 A.2d 271 (June 4, 2004).
Added 1977, No. 236 (Adj. Sess.), § 1; amended 1983, No. 220 (Adj. Sess.), §§ 11, 12; 1987, No. 57 , § 7, eff. July 1, 1988; 1987, No. 130 (Adj. Sess.), § 4; 1995, No. 178 (Adj. Sess.), § 290; 2007, No. 190 (Adj. Sess.), § 4, eff. June 6, 2008; 2011, No. 143 (Adj. Sess.), § 43, retroactively eff. July 1, 2011; 2013, No. 73 , §§ 13, 14; 2015, No. 64 , § 24.
2008. In the first sentence of subsec. (d) substituted "or" for "of" preceding "denial of approval" to correct a grammatical error.
Amendments--2015. Subsec. (e): Added.
Amendments--2013. Subsec. (a): Substituted "forestland" for "forest land" following "managed" and "to Superior Court in the county in which the property is located" for "in the same manner and under the same procedures as an appeal from a decision of a board of civil authority, as set forth in subchapter 2 of chapter 131 of this title; and may appeal the decision of the assessing officials in the same manner as an appeal of a grand list valuation" following "from there".
Subsec. (c): Inserted "of the Director" following "decision"; substituted "Commissioner within 30 days of the decision" for "commissioner" and "the county in which the property is located" for "the same manner and under the same procedures as an appeal from a decision of the board of civil authority, as set forth in subchapter 2 of chapter 131 of this title" following "Superior Court in".
Subsec. (d): Act 13, substituted "Commissioner of the Department of Forests, Parks and Recreation within 60 days of the filing of the adverse inspection report, the decision to deny approval, or the certification to the Director" for "commissioner of the department of forests, parks and recreation" following "appeal to the".
Subsec. (d): Act 14 repealed amendments by 2011, No. 143 (Adj. Sess.), § 43.
Amendments--2011 (Adj. Sess.). Subsec. (d): Added "or certification to the director with respect to land for which a wastewater permit is issued" in the first sentence, and substituted "chapter 131, subchapter 2 of this title" for "subchapter 2 of chapter 131 of this title" at the end.
Amendments--2007 (Adj. Sess.). Subsec. (a): Substituted "a" for "an erroneous" preceding "use value appraisal" and inserted "within 30 days of the decision" following "director to the director".
Effective date of 2013 amendments. 2013, No. 73 , § 60 provides: "Sec 13 (Use Value Program appeals) [which amended this section] shall take effect with respect to appeals taken after the passage of this act [June 5, 2013]."
Retroactive effective date of amendment to subsec. (d). 2011, No. 143 (Adj. Sess.), § 63(6) provides that Sec. 43 of this act shall take effect retroactively on July 1, 2011, and shall apply only to wastewater permits issued after that date.
Repeal of expiration of 1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 290 of that act, which amended this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 290 is not repealed on June 30, 1997.
Former § 3759. Former § 3759, relating to use tax reimbursement fund, was derived from 1977, No. 236 (Adj. Sess.), § 1.
Repeal of 1995, No. 178 (Adj. Sess.) repealer. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 291 of that act, which repealed this section, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 291 was not repealed on June 30, 1997.
Added 1995, No. 178 (Adj. Sess.), § 292a; amended 1997, No. 60 , § 63, eff. June 26, 1997; 2003, No. 66 , § 287; 2007, No. 205 (Adj. Sess.), § 10, eff. June 10, 2008.
Amendments--2007 (Adj. Sess.). Subsec. (a): Designated the existing provisions of subsec. (a) as subdivs. (1)-(3), (5); added subdiv. (4); and substituted "municipality" for 'town" throughout.
Amendments--2003. Subsec. (a): Added the subsec. designation.
Prospective repeal of section. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 292a of that act, which enacted this section, on June 27, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 292a is not repealed on June 30, 1997.
Repeal of section 3760 repealer. 1995, No. 178 (Adj. Sess.), § 292c, provided for the repeal of § 291(2) of that act, which repealed the version of 32 V.S.A. § 3760 as originally added by 1977, No. 236 (Adj. Sess.), § 1, on June 30, 1997. However, pursuant to 1997, No. 60 , § 59, eff. June 26, 1997, 1995, No. 178 (Adj. Sess.), § 291(2) was not repealed on June 30, 1997.
Fiscal year 2000; current use reimbursement. 1999, No. 1 , § 106f, provides that notwithstanding any other provision of law, for purposes of calculating the current use reimbursement under section 3760 of Title 32 for fiscal years 2000 and after, the fair market value of any parcel which was a part of land in excess of 100,000 acres listed to a single owner on the 1998 statewide equalized education property tax grand list, shall not be reduced on account of any conservation easement acquired in 1999 or 2000 under chapter 155 of Title 10.
Fiscal year 2002; current use reimbursement. 2001, No. 63 , § 40, provided in part:
"(a) Notwithstanding section 3760 of Title 32, for fiscal year 2002 only, the current use reimbursement paid by the state to a municipality affected by Secs. 106e [set out as a note under § 5402 of this title] and 106f [set out a note above] of Act 1 of 1999 for any parcel which was part of land in excess of 100,000 acres listed to a single owner on the 1998 statewide equalized education property tax grand list shall be calculated based upon the parcel's 2001 tax year current use enrollment status.
"(b) Notwithstanding any other provision of law, the balance of the appropriation made in Sec. 263b(d) of Act 62 of 1999 to the agency of natural resources for the proration of property taxes on the so-called 'Champion Land' shall be available for transfer to the use tax reimbursement fund for payment in accordance with subsection (a) of this section in fiscal year 2002."
Fiscal year 2004; current use reimbursement. 2003, No. 66 , § 289, provides: "The November 1, 2003 payment required under 32 V.S.A. § 3760 for reimbursement to towns for loss in municipal tax revenue due to use value appraisal shall be calculated as if the listed value of enrolled farm buildings for the April 1, 2002 grand list were $0. There is appropriated in fiscal year 2004 from the general fund the amount of $125,000.00 and from the transportation fund the amount of $125,000.00 to the director of property valuation and review for state payments to municipalities for farm buildings enrolled in the current use program as determined by 32 V.S.A. § 3760."
Added 2015, No. 57 , § 56, eff. June 11, 2015.
Each year prior to June 1, the Director shall prepare a notice of the Current Use Value Appraisal Program established by this subchapter describing its pertinent provisions, the manner in which taxpayers may apply to participate, and the dates and deadlines for application. Such notice shall be printed by the Director and supplied in sufficient number to each town in the State for inclusion in property tax bills. The town Treasurer or collector of taxes shall include such notice in each tax bill, where applicable. Towns which use envelopes or mailers not able to accommodate notices describing the Current Use Value Appraisal Program may distribute such notices in an alternative manner.
Added 1985, No. 212 (Adj. Sess.), eff. June 2, 1986; amended 1995, No. 29 , § 5, eff. April 14, 1995.
Amendments--1995 Substituted "June 1" for "April 1" in the first sentence.
Former § 3762. Former § 3762, relating to farmland and use value appraisals, was derived from 1985, No. 262 (Adj. Sess.), § 8; and amended by 1987, No. 57 , § 8; 1987, No. 130 (Adj. Sess.), § 5 and No. 278 (Adj. Sess.), § 5.
Notwithstanding any provision to the contrary in 1 V.S.A. § 317 , section 3102 of this title, or any other provision of law, the names and addresses of taxpayers, the description of eligible property, the current use valuation of such property participating in the Current Use Value Appraisal Program under this chapter and the amount reimbursed by the State to the town with respect to the eligible property shall be public records subject to public inspection and copying under 1 V.S.A. chapter 5, subchapter 3.
Added 1985, No. 242 (Adj. Sess.), § 311; amended 1995, No. 169 (Adj. Sess.), § 4, eff. May 15, 1996.
Revision note. This section was enacted as section 3761 and was redesignated in order to avoid conflict with preexisting section 3761, which was added by 1985, No. 212 (Adj. Sess.), eff. June 2, 1986, and section 3762, which was added by 1985, No. 262 (Adj. Sess.), § 8, eff. June 4, 1986.
Amendments--1995 (Adj. Sess.) Deleted "and" preceding "the current use" and substituted "chapter and the amount reimbursed by the state to the town with respect to the eligible property" for "subchapter" preceding "shall be public".
Former § 3763a. Former § 3763a, relating to reinstatement provision concerning withdrawals or discontinuances for years beginning April 1, 1994, was derived from 1995, No. 63 , § 38.
Application. 1987, No. 200 (Adj. Sess.), § 56, eff. May 19, 1988, provides that section 54 of the act, which enacted this subchapter, consisting of sections 3764-3775, shall affect property taxes assessed on and after April 1, 1989.
Former § 3764. Former § 3764, relating to definitions, was derived from 1987, No. 200 (Adj. Sess.), § 54; and amended by 1995, No. 20 , § 1; No. 29, § 6; and 1995, No. 169 (Adj. Sess.), § 5.
Former § 3765. Former § 3765, relating to limitations on tax abatement for land used for municipal services, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3766. Former § 3766, relating to enrollment in the working farm tax abatement program, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3767. Former § 3767, relating to agricultural lands planning criteria, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3768. Former § 3768, relating to the eligibility determination for enrolling property in the program, was derived from 1987, No. 200 (Adj. Sess.), § 54; and amended by 1995, No. 20 , § 2; No. 29, § 24.
Former § 3769. Former § 3769, relating to assessment of property enrolled in the program, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3770. Former § 3770, relating to reimbursement payments to municipalities with property enrolled in the program, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3771. Former § 3771, relating to annual status reports of enrolled property, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3772. Former § 3772, relating to reasons for property to be removed from the program, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3773. Former § 3773, relating to notice of intent to convert enrolled property and board's right to purchase property enrolled in the program, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Former § 3774. Former § 3774, relating to conversion of enrolled property to nonfarm use and repayment of benefits, was derived from 1987, No. 200 (Adj. Sess.), § 54; and amended by 1991, No. 67 , § 3; 1995, No. 29 , § 25; and 1995, No. 169 (Adj. Sess.), § 6.
Former § 3775. Former § 3775, relating to release of rights to enrolled property after conversion to nonfarm use, was derived from 1987, No. 200 (Adj. Sess.), § 54.
Added 1997, No. 60 , § 68, eff. June 26, 1997.
Review of implementation of fee hunting prohibition. 1997, No. 60 , § 68a, provided: "By January 15, 2000, the commissioner of fish and wildlife shall report to the Senate Committee on Natural Resources and Energy, and the House Committee on Fish, Wildlife and Water Resources with respect to the implementation of the fee hunting prohibition established under Sec. 68 of this act [which added this section]. The committees shall consider the matter, take testimony from the general public, and recommend any appropriate action to the general assembly."
The Commissioner in his or her discretion may subordinate the lien provided for in subsection 3757(f) of this title to a lender's mortgage interest in enrolled land to the extent that the Commissioner is satisfied that the landowner will maintain sufficient equity in the enrolled land to satisfy both the lender and any potential land use change tax that would arise upon development of the enrolled land. In order for subordination to be considered, the lender must complete an application form as prescribed by the Commissioner and pay a fee of $179.00. The application shall provide all information deemed necessary by the Commissioner to determine the extent to which the State's lien can be subordinated to the lender's interest without adversely affecting the interest of the State.
Added 2013, No. 72 , § 14.
Reference in text. Subsec. 3757(f), referred to in this section, was repealed by 2019, No. 20 , § 109(a).
SUBCHAPTER 1. EXEMPTIONS
SUBCHAPTER 2. RESTRICTED EXEMPTIONS
Cross references. Military personnel penalty and interest exemption, see § 4609 of this title.
Added 2013, No. 200 (Adj. Sess.), § 15.
Reference in text. Subdiv. 3802(5), referenced in subsec. (c), was repealed by 2013, No. 200 (Adj. Sess.), § 22(4), effective January 1, 2017.
Former § 3801. Former § 3801, relating to poll tax exemptions, was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Section 3801 was derived from 1951, No. 15 , §§ 1,2; 1949, No. 13 ; V.S. 1947, § 648; 1947, No. 6 , § 1; 1943, No. 11 § 1; 1941, No. 11 , § 1; 1947, No. 10 , §§ 1, 2; 1937, No. 17 , §§ 1, 2; 1937, No. 16 , § 1; 1935, o. 20, § 1; P.L. § 589; G.L. § 683; 1910, No. 28 , § 28, § 2; P.S. §§ 489, 495; 1902 No. 10, § 1; V.S. §§ 357, 361; 1892, No. 11 , § 1; R.L. §§ 266, 269, 2810; 1880, No. 132 , § 2; 1845, No. 9 , § 1; and amended by 1961, No. 13 , No. 147, § 38; 1969 No. 5; 1973, No. 24 ; and 1977, No. 16 § 1.
The following property shall be exempt from taxation:
(15) Real and personal property owned by a charitable, nonprofit organization devoted to the welfare, protection, and humane treatment of animals, including any premises of a custodian or caretaker which is attached to or is located on the grounds of such an animal shelter.
(16) Real and personal property owned by a federally qualified health center or a free standing, federally designated rural health clinic, provided such center or clinic is governed by a community board of directors; offers care on a sliding scale based on ability to pay; is owned and operated on a nonprofit basis; is unconditionally dedicated to public use which directly benefits an indefinite class of the public and confers a benefit on society. Notwithstanding any provision of law to the contrary, this exemption shall apply without the need for a vote of the town or municipality in which such property is located.
(17) Real and personal property, except land, composing a renewable energy plant generating electricity from solar power which has a plant capacity of less than 50 kW and is either:
(18) [Repealed.]
Amended 1959, No. 62 , eff. March 26, 1959; 1961, No. 216 , §§ 1, 2, eff. July 13, 1961; 1962, No. 3 (Sp. Sess.), § 1, eff. Aug. 2, 1962; 1963, No. 23 , eff. March 28, 1963; 1963, No. 29 , eff. April 2, 1963; 1963, No. 30 , eff. April 2, 1963; 1963, No. 147 ; 1964, No. 16 (Sp. Sess.); 1965, No. 33 , eff. April 20, 1965; 1966, No. 21 (Sp. Sess.), § 2, eff. March 3, 1967; 1967, No. 156 , eff. April 15, 1967; 1971, No. 28 , eff. Jan. 1, 1972; 1973, No. 9 , § 1, eff. date, see note set out below; 1973, No. 9 1 , eff. for the tax year beginning April 1, 1974 and thereafter; 1975, No. 101 , § 3, eff. April 30, 1975; 1975, No. 160 (Adj. Sess.); 1977, No. 16 , § 2, eff. March 22, 1977; 1977, No. 71 , § 1, eff. date April 23, 1977 (first be effective for property taxes assessed for the year 1977); 1977, No. 170 (Adj. Sess.); 1977, No. 172 (Adj. Sess.); 1981, No. 70 , eff. May 1, 1981; 1981, No. 222 (Adj. Sess.), § 10; 1987, No. 76 , § 18; 1987, No. 147 (Adj. Sess.), § 1, eff. April 13, 1988; 1989, No. 26 ; 1991, No. 43 ; 1991, No. 187 (Adj. Sess.); 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992; 1993, No. 134 (Adj. Sess.), § 1, eff. April 26, 1994; 1995, No. 3 , § 1, eff. March 9, 1995; 1995, No. 105 (Adj. Sess.), § 1; 1999, No. 49 , § 44, eff. June 2, 1999; 1999, No. 91 (Adj. Sess.), § 23; 2005, No. 38 , § 28; 2005, No. 207 (Adj. Sess.), § 25, eff. May 31, 2006; 2007, No. 190 (Adj. Sess.), § 23, eff. June 6, 2008; 2009, No. 1 (Sp. Sess.), § H.28, eff. June 2, 2009; 2011, No. 45 , § 13g, eff. May 24, 2011; 2011, No. 111 (Adj. Sess.), § 1, eff. May 8, 2012; 2011, No. 127 (Adj. Sess.), § 2, eff. Jan. 1, 2013; 2013, No. 73 , § 27, eff. June 5, 2013; 2013, No. 73 , § 28, eff. Jan. 1, 2014; 2013, No. 174 (Adj. Sess.), §§ 26, 69, eff. Jan. 1, 2015; 2013, No. 200 (Adj. Sess.), § 21a; 2013, No. 200 (Adj. Sess.), § 22, eff. Jan. 1, 2017.
Source. 1957, No. 15 . 1953, No. 124 . 1951, No. 16 . 1949, No. 15 . 1949, No. 14 . V.S. 1947, § 649. 1947, No. 8 , § 1. 1947, No. 7 , § 1. 1945, No. 9 , § 1. 1943, No. 12 , § 1. 1939, No. 12 , § 1. 1937, No. 18 , § 1. P.L. § 590. 1933, No. 157 , § 531. 1921, No. 32 , § 1. 1921, No. 31 , § 1. G.L. § 684. 1917, No. 37 , § 1. 1917, No. 36 , § 1. 1917, No. 254 , § 659, Subs. VI, XV. 1915, Nos. 28, 29. 1912, No. 37 , § 1. 1910, No. 33 , § 1. 1910, No. 31 , § 1. 1908, No. 99 , § 3. P.S. § 496, Subs. I, II, IV, VI, VII, IX-XI, XIII, XV. 1906, No. 27 , § 1. 1906, No. 24 , § 1. 1906, No. 23 , § 1. 1902, No. 17 , § 1. 1902, No. 11 , § 1. 1898, No. 13 , § 1. V.S. § 362, Subs. I, II, IV, VII, IX, X. R.L. § 275. R.L. § 270, Subs. I, III, VI, VIII, X. 1886, No. 4 , § 1. 1882, No. 4 , §§ 1, 2. 1880, No. 84 . 1876, No. 90 . 1865, No. 24 . 1864, No. 63 . G.S. 83, §§ 6, 7, 15, 44. 1860, No. 34 , § 3. 1855, No. 43 , §§ 5, 6, 14. 1850, No. 38 . 1842, No. 1 , §§ 7, 8. 1841, No. 16 , § 5. 1833, No. 25 . 1827, No. 12 . 1825, No. 9 , §§ 1, 2, 4. 1823, No. 21 . 1820, p. 4, § 3. 1819, p. 26. 1813, p. 129. 1802, p. 163. R. 1797, p. 566, 567, 569. 1791, Jan., p. 18, 19, §§ 2, 6. 1788, p. 24. 1787, p. 10, 11, 12, §§ 2, 5.
Reference in text. The New England Interstate Water Pollution Control Compact, referred to in subdiv. (12), is codified at 10 V.S.A. chapter 47, subchapter 3.
2007. In subdiv. (11)(B)(iii), inserted "of Title 38 of the U.S. Code" following "section 101(4)(A)" for purposes of clarity.
Revision note - Reference in subdiv. (8) to "section 4(13) and (26) of Title 23" was changed to "subdivision 4(19) and (31) of Title 23" to conform to renumbering by amendment of that section.
In subdiv. (2) changed "the members of stockholders of which" to "the members or stockholders of which" to correct manifest typographical error.
Amendments--2013 (Adj. Sess.). Subdiv. (5): Added the third sentence and subdiv. repealed effective January 1, 2017.
Subdiv. (17): Inserted ", except land," following "Real and personal property" and substituted "which has a plant capacity of less than 50 kW and is either" for ", to the extent the plant is exempt from taxation under chapter 215 of this title" at the end.
Subdivs. (17)(A) and (17)(B): Added.
Subdiv. (18): Repealed effective January 1, 2015.
Amendments--2013 Subdiv. (11)(B)(i): Inserted "or a civil marriage" following "union".
Amendments--2013 Subdiv. (18): Added.
Amendments--2011 (Adj. Sess.) Subdiv. (11)(A): Act No. 111 deleted "of any war or a veteran who has received an American Expeditionary Medal" following "fee simple by a veteran".
Subdiv. (17): Added by Act No. 127.
Amendments--2011. Subdiv. (11)(A): Substituted "office of veterans affairs" for "listers".
Subdiv. (11)(A)(ii): Substituted "office of veterans affairs" for "listers".
Amendments--2007 (Adj. Sess.). Subdiv. (10): Repealed.
Amendments--2005 (Adj. Sess.). Subdiv. (11)(B): Substituted "$40,000.00" for "$20,000.00" in the second sentence.
Amendments--2005 Subdiv. (11)(A)(ii): Added the third sentence.
Amendments--1999 (Adj. Sess.). Subdiv. (11): Designated the introductory paragraph as present subdiv. (A) and substituted "50 percent" for "fifty percent" in that subdivision and redesignated former subdivs. (A) and (B) as subdivs. (i) and (ii); and designated the former concluding paragraph as present subdiv. (B) and rewrote that subdivision.
Amendments--1999. Subdiv. (16): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (11): Inserted "age and marital status" preceding "limits in section" and substituted "101(4)(A)" for "101(4)(A)(i), (ii) and (iii)" thereafter in the first sentence of the final undesignated paragraph.
Amendments--1995 Subdiv. (11): Added "and the limits in section 101(4)(A)(i), (ii) and (iii) shall not apply" following "administration" in the first sentence and substituted "subdivision" for "division" preceding "whether" in the second sentence of the second paragraph.
Amendments--1993 (Adj. Sess.) Subdiv. (11)(B): Inserted "military department or the" preceding "veterans".
Amendments--1991 (Adj. Sess.) Subdiv. (11): Act No. 187 inserted "or a veteran who has received an American Expeditionary Medal" following "war" in the first sentence of the introductory paragraph.
Subdiv. (14): Repealed by Act No. 203.
Amendments--1991 Subdiv. (11): Added the third and fourth sentences of the second paragraph.
Amendments--1989 Subdiv. (11)(B): Inserted "previously qualified" preceding "veteran" and deleted "who was qualified at the time of death" thereafter in the second sentence of the second paragraph.
Amendments--1987 (Adj. Sess.) Subdiv. (11): Deleted "wartime" following "receiving", preceding "death" and preceding "dependence" in the first sentence of the first paragraph and substituted "veteran who was qualified at the time of death" for "previously qualified veteran" following "widow or widower of a" in the second sentence of the second paragraph.
Amendments--1987 Subdiv. (12): Substituted "agency of natural resources" for "agency of environmental conservation" at the end of the subdivision.
Amendments--1981 (Adj. Sess.) Subdiv. (12): Substituted "secretary of the agency of environmental conservation" for "Vermont water resources board".
Amendments--1981 Subdiv. (6): Exempted from property taxation, land and personal property owned by a YMCA or YWCA and used for organization's purposes and deleted requirement that the organization maintain a free public reading room.
Amendments--1977 (Adj. Sess.) Subdiv. (1): No. 170 permitted a federal agency to make payments of taxes to towns in which it owns property.
Subdiv. (8): No. 172 added real and personal farm property constructed and used for the storage of manure and designed to avoid water pollution.
Amendments--1977 Subdiv. (11): No. 16, § 2, increased appraisal value to $10,000; inserted reference to "her spouse" and "widower"; and added exception at end of unmarked paragraph prohibiting denial of eligibility for exemption through use of definitions.
Subdiv. (11): No. 71, § 1, increased exemption to $10,000; expanded section to include her spouse and widower; included provisions for disability paid through any military department or the veterans administration; added exception which prohibited the construing of definitions in 38 U.S.C. § 101 to deny eligibility and provided unremarried widow or widowers shall be entitled to the exemption.
Amendments--1975 (Adj. Sess.) Subdiv. (15): Added.
Amendments--1975 Subdiv. (14): Added.
Amendments--1973 Subdiv. (8): No. 9 added reference to bees.
No. 91 added reference to shrubs and plants.
Amendments--1971 Subdiv. (8): Provided for complete exemption of farm animals.
Amendments--1967 Subdiv. (2): Added provision beginning "and real and personal . . .".
Amendments--1966 Subdiv. (8): Added provisions relating to remaining in effect of percentage exemptions as specified or until amended or rescinded.
Amendments--1965 Subdiv. (8): Added to end of last sentence the words "and motorized highway-building equipment and road-making appliances as defined in section 4(13) and (26) of Title 23 required to be registered as motor vehicles".
Amendments--1964 Subdiv. (8): Inserted "and when duly warned such percentage of other livestock and poultry as a town may vote at its annual meeting".
Amendments--1963 Subdiv. (2): 1963, No. 147 , added provision for personal property.
Subdiv. (6): 1963, No. 23 , inserted reference to Young Women's Christian Association.
Subdiv. (8): 1963, No. 30 , deleted, for household furniture and equipment, limitation of exemption to $3,000 and inserted in lieu thereof requirement that such furniture and equipment be "not regularly used as income producing property".
Subdiv. (13): 1963, No. 29 , added subdiv. (13).
Amendments--1962 Subdiv. (11): Changed "grand list appraised value" to "appraisal value"; "widow and/or minor child" to "widow or child"; "if any of them are receiving" to "if one or more of them are receiving"; "disability pension" to "pension"; substituted, in lieu of requirement in par. (B) of a veterans administration certificate, a requirement for a written statement from such administration; added provision that only one exemption may be allowed on a property; and deleted par. (C) requiring sworn statement from veteran showing that his net income is less than $1,400 if unmarried or $2,500 if married or has minor child.
Amendments--1961 1961, No. 216 , § 1, amended subdiv. (11) generally to insert limitation of $6,000 of grand list value, to make section applicable to veteran of any war, to insert income limitations and to provide reference to definitions in federal Code.
1961, No. 216 , § 2, added subdiv. (12).
Amendments--1959 Made section applicable to corporation the members or stockholders of which are members of post or auxiliary and added conditions as to meeting place and lease or rent for profit.
Effective date of amendments--2011 (Adj. Sess.) 2011, No. 127 (Adj. Sess.), § 7 provides that the amendment to this section by that act shall take effect January 1, 2013.
Effective date and applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(8) provides that Secs. 26-29 (solar plant exemptions and valuation) [which amended subdiv. (17) of this section, 32 V.S.A. §§ 3481(1)(D), 3845 and 8701] and 32 (valuation of natural gas and petroleum infrastructure) [which amended 32 V.S.A. § 3621] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
Application. 2011, No. 111 (Adj. Sess.), § 2 provided that the amendment to this section shall take Effect on passage [May 8, 2012] and apply to claims for exemptions made after January 1, 2012.
Applicability--1993 (Adj. Sess.) amendment. 1993, No. 134 (Adj. Sess.), § 2, eff. April 26, 1994, provided in part that the amendment to subdiv. (11)(B) by section 1 of the act shall apply to property taxes assessed on or after April 1, 1994.
Applicability--1995 amendment. 1995, No. 3 , § 2, eff. March 9, 1995, provided in part that the amendment to subdiv. (11) of this section by section 1 of the act shall affect property taxes assessed on and after April 1, 1995.
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 3 , § 2, eff. March 9, 1995, provided in part that the amendment to subdiv. (11) of this section by section 1 of the act shall affect property taxes assessed on and after April 1, 1995.
Applicability--1999 amendment. 1999, No. 49 , § 99(a) provided that the amendment to this section 44 of tat act shall apply to grand lists on and after April 1, 2000.
Applicability--1999 (Adj. Sess.) amendment. 1999, No. 91 (Adj. Sess.), § 42(d), provided in part that section 23 of the act, which amended subdiv. (11), shall apply to grand lists for 2001 and after.
Severability--1999 (Adj. Sess.) amendment 1999, No. 91 (Adj. Sess.), § 41, contained a severability provision applicable to this section.
Savings provisions; tax stabilization agreement. 1975, No. 101 , § 4, eff. April 30, 1975, provided savings provisions for existing tax stabilization agreement, see note under § 3618 of this title.
Recommendation regarding subdiv. (17). 2011, No. 127 (Adj. Sess.), § 4 as amended by 2013, No. 174 (Adj. Sess.), § 30 provides: "By January 15, 2021, the Department of Taxes shall report to the Senate Committees on Finance and on Natural Resources and Energy and the House Committees on Ways and Means and on Natural Resources and Energy with a recommendation on whether the exemptions in 32 V.S.A. §§ 8701(c) and 3802(17) should be retained or allowed to be repealed and whether the rate of tax in 32 V.S.A. § 8701(b) should be altered."
Cross references. Approved air pollution treatment facilities exempt from taxation, see 10 V.S.A. § 570.
Provision of this section exempting from town property taxes "real and personal property owned by and used for the purpose of its work by a nonprofit organization chartered by act of the Congress of the United States, such as a Red Cross, boy scout, girl scout, boy or girl organization" does not violate state constitution's provision that "no part of any person's property can be justly taken from him, or applied to public uses, without his own consent," on ground that constitution places it beyond legislature's power to provide for a property tax exemption that is not conditioned upon the vote of the affected town. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
Equal Protection Clause is not violated by this section's provision exempting from town property tax the property owned by and used for the purpose of its work by a nonprofit organization chartered by act of Congress, such as the Red Cross and boy and girl scouts. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
Various clauses of the provision regarding property tax exemptions are disjunctive, not conjunctive; the public schools exemption is separate and independent from the exemption in the same statute for "public, pious, or charitable" uses. Therefore, a property owner could apply for exemption from taxation under multiple clauses of the provision. Vt. College of Fine Arts v. City of Montpelier, 204 Vt. 215, 165 A.3d 1065 (2017).
Since tax exemption statutes are strictly construed by confining their meaning to the express letter or necessary scope of the language, to qualify for an exemption taxpayer must establish facts sufficient to bring itself within the clear meaning of the claimed exemption. Ski-Lan Gymnastics and Performing Arts Educational Foundation, Inc. v. City of Rutland, 143 Vt. 294, 465 A.2d 1363 (1983).
Real estate, within the meaning of this section, is land with its fixtures and accessories measurable and capable of description by metes and bounds. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Tax exemption statutes are to be construed most strongly against those claiming the benefits. Trustees of Vt. Wild Land Found. v. Town of Pittsford, 137 Vt. 439, 407 A.2d 174 (1979), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
Supreme court must construe this section in a reasonable manner and ascertain the legislative intent from a consideration of the entire statute, having regard to both subject matter and ramifications of the statute. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
In construing statutes of exemption from taxation regard must be had for the settled rule that they are to be construed most strongly against those who claim the benefit, but the construction must be reasonable and not such as would defeat the purposes of the statute. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Statutory exemption from taxation is to be strictly construed. Stowe Preparatory School, Inc. v. Town of Stowe, 124 Vt. 392, 205 A.2d 544 (1964).
Section providing for an exemption from taxation is to be strictly construed, although the construction must be reasonable and not such as would defeat purposes of section. Gifford Memorial Hosp. v. Town of Randolph, 119 Vt. 66, 118 A.2d 480 (1955); Troy Conference Academy v. Town of Poultney, 115 Vt. 480, 66 A.2d 2 (1949); Brattleboro Retreat v. Town of Brattleboro, 106 Vt. 228, 173 A. 209 (1934).
Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Even though the exemption in subdivision (15) of this section, exempting "[r]eal and personal property owned by a charitable, nonprofit organization devoted to the welfare, protection and humane treatment of animals," overlaps somewhat with subdivision 3618(c)(1) of this title, limiting a city's ability to tax business personal property to those of businesses conducted for profit, the latter provision is in no way redundant, as the former grants a tax exemption to both real and personal property of a specific class of non-profit organizations, and, in any event, this overlap does not affect the fact that the legislature excluded personal property of nonprofit businesses from the class of property subject to tax in the first instance. Vermont Alliance of Nonprofit Organizations v. City of Burlington, 177 Vt. 47, 857 A.2d 305 (June 18, 2004).
Because of the limitation in subdivision 3618(c)(1) of this title on a city's ability to tax business personal property to those of businesses conducted for profit, a nonprofit organization was not required to qualify for the specific exemption contained in subdivision (4) of this section excluding personal estate "used for public, pious or charitable uses" from taxation. Vermont Alliance of Nonprofit Organizations v. City of Burlington, 177 Vt. 47, 857 A.2d 305 (June 18, 2004).
Section 3832 of this title, providing exceptions to tax exemption granted to real estate granted, sequestered or used for public, pious or charitable uses, applies only to exemption for public, pious or charitable uses found in subdivision (4) of this section, and is not applicable to state-owned land and buildings exempt under subdivision (1) of this section. Vermont Division of State Buildings v. Town of Duxbury, 145 Vt. 508, 494 A.2d 142 (1985).
Section 3651 of this title, which permits a town, village, school and fire district to list the last owner or possessor of real estate in the grand list, is a general rule that is applicable to property that is already taxable and by its plain language does not apply to properties already tax exempt pursuant to this section. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Trial court erred in concluding that town could, pursuant to section 3651 of this title, list forty-five acre parcel conveyed by property owners to the State of Vermont, with reservation of the exclusive use and control of the parcel to the former owners for a term of years, since the fee simple title in the parcel was owned by the state and exempt from local tax under this section, and the land was only taxable pursuant to former section 3615 of this title, allowing for a limited tax on state forests and parks. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Property the primary use of which was a summer recreational nonprofit camp for children came under § 3832 of this title providing that there shall be no property tax exemption for real and personal property used for public, pious or charitable purposes if it is used primarily for health or recreational purposes unless the town votes to allow such exemption. In re Aloha Foundation, Inc., 134 Vt. 239, 360 A.2d 74 (1976).
Definition of "public school" in former § 791(1) of Title 16, concerned with administration of state educational system, would not be held to control for purposes of real property taxation and exemption therefrom. Town of Williston v. Pine Ridge School, Inc., 132 Vt. 439, 321 A.2d 24 (1974).
Under the provisions of § 3652 of this title the Small Business Administration as mortgagee in possession was the owner of mortgaged premises and as such was exempt from taxation under paragraph (1) of this section. Town of Bristol v. United States, 315 F. Supp. 908 (D. Vt. 1970).
Subdivision 4 of this section and § 3840 must be construed with reference to each other as parts of one system, and are to be construed most strongly against one who claims their benefit, but such construction must be reasonable and not such as to defeat their purposes. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
As § 3840 was enacted later than this section, the general exceptions of the earlier statute are modified and made less inclusive by the later one. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
If the facts of a given case put the case within § 3840 of this title, the provisions of that section control and there can be no tax exemption unless the town votes one. New York Institute for Education of the Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
The intent, under § 3831(a) of this title, to exclude the real property of a college, university or fraternity from the real estate taxation exemption of this section is clear. Stowe Preparatory School, Inc. v. Town of Stowe, 124 Vt. 392, 205 A.2d 544 (1964).
Interests in land taken by state for hunting and fishing rights and privileges within the provisions of former § 4142 of Title 10 are not considered interests subject to taxation within provisions of former § 3658 of this title, and interests thus taken are exempt from taxation by subsec. (1) of this section, and there are no other sections of statute allowing such taxation. 1962-64 Op. Atty. Gen. 171.
Housing authority property is exempt under subsec. (4) of this section even without specific exemption in § 4019 (now § 4020) of Title 24. 1960-62 Op. Atty. Gen. 115.
If facts are such that given case falls within § 3840 of this title, provisions of that section, rather than this section, are controlling and there can be no exemption from taxation without vote of town to that effect. Fort Orange Council v. French, 119 Vt. 378, 125 A.2d 835 (1956).
Tenement house owned by the state, located in town where Vermont sanatorium is situated, used directly in connection with the sanatorium and acquired prior to April 1, 1935, is exempt from taxation under this section and does not come within any exception contained in § 3832 of this title. 1938-40 Op. Atty. Gen. 334.
Provision for exemption from taxation of property granted, sequestered, or used for charitable purposes, and § 3840 of this title, are in pari materia, since both relate to exemption of property from taxation, and are to be construed with reference to each other as parts of one system. Grand Lodge of Vermont, F. & A.M. v. City of Burlington, 104 Vt. 515, 162 A. 368 (1932).
The true intent of the legislature in enacting the 1967 amendment to this section was to exempt property which qualified under the act for the 1967 tax year, cancelling any accrued liability. 1968-70 Op. Atty. Gen. 76.
Word "sequester" means to set apart, to put aside, to separate. Johnson v. Jones, 86 Vt. 167, 83 A. 1085 (1912).
Applying the broad general rule that statutory exemption from taxation is to be strictly construed, to that provision of paragraph (8) exempting from taxation, such percentage of other livestock and poultry as a town may vote at its duly warned annual meeting, it seems clear that the Legislature intended that any percentage exemption under this provision, must be duly warned and voted on each year because it does not appear plainly either from the express words or necessary intendment of this provision that a longer duration of exemption was contemplated. 1964-66 Op. Atty. Gen. 231.
Under provision exempting personal estate owned by inhabitant of this state but situated and taxed in another state, debt evidenced by promissory note owned by such inhabitant is taxable here, although secured on land in another state where mortgagee's interest is taxed as real estate, and note and mortgage are in possession of their owner's agent living where land is situated. Bullock v. Town of Guilford, 59 Vt. 516, 9 A. 360 (1887).
Test of whether property is exempt from taxation under subsec. (4) of this section is the primary, as distinguished from the incidental, use of the property. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
For the purpose of exempting property under subsec. (4) of this section it is the use of property that must govern decision as to whether it is a college or a public school, and not the purposes set out in the articles of association. Experiment in International Living, In. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Under this section, the direct and immediate use of property itself is meant, and not the remote and consequential benefit derived from its use; it is the primary as distinguished from an incidental use of the property that determines whether it is exempt from taxation. Gifford Memorial Hosp. v. Town of Randolph, 119 Vt. 66, 118 A.2d 480 (1955); President of Middlebury College v. Town of Hancock, 115 Vt. 157, 55 A.2d 194 (1947).
Word "used" means, as applied to real estate, the direct and immediate use of the property. Grand Lodge of Masons v. City of Burlington, 84 Vt. 202, 78 A. 973 (1911).
In order to be eligible for tax-exempt status under subdivision (4) of this section, organization need not show that the majority of its income is derived from charitable sources. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
There is no requirement that employees of not-for-profit institutions work for less than market rate in order for that institution to be deemed charitable for purposes of tax exemption. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
There is no requirement that health care institution dispense any free care in order to be eligible for tax-exempt status under subdivision (4) of this section; pertinent inquiry is whether health care was made available to all who needed it, regardless of their ability to pay. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
Not-for-profit health care institution was properly held to be entitled to tax exemption under subdivision (4) of this section, where institution's policy was to provide health care to all who needed it, regardless of ability to pay, and where institution devoted excess revenue to maintenance of its purpose. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
In action to determine whether hospital was entitled to tax exemption under subdivision (4) of this section, discovery request concerning whether actions of hospital's trustees in awarding certain business contracts and in conduct of hospital's monetary affairs were carried out within bounds of their fiduciary duties was properly denied as irrelevant. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
The critical question in determining whether property is entitled to a charitable or public use tax exemption is the use to which the property is put, not its ownership; and it is the primary, as distinguished from an incidental use, that determines whether the property is exempt. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 131 Vt. 196, 303 A.2d 468 (1973).
That properties are owned by a corporation dedicated to charitable purposes does not establish their exemption; the ownership must be for the appropriate use and benefit of the institution in carrying out the charitable purpose for which it was established. Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971).
The decision of directors of charitable institution as to how the property shall be used cannot control the question of whether it shall be exempt from taxation. Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971).
The fact that a nonprofit corporation stated in its articles of association that it was a charitable organization, or that its income was exempt from taxation under United States Code had no applicability to its claim that its real property was exempt from taxation by town on ground that it was used for public or charitable purposes, since direct and immediate use of property itself would be determinative of such claim. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Real estate used for purposes directly connected with the running of a charitable institution is exempt under this section. Gifford Memorial Hosp. v. Town of Randolph, 119 Vt. 66, 118 A.2d 480 (1955).
Dormitories and dining halls furnished by colleges for use of their students are regarded as devoted to college purposes, and fact that certain sums are paid for use of rooms therein does not affect their exemption. Troy Conference Academy v. Town of Poultney, 115 Vt. 480, 66 A.2d 2 (1949).
Where building owned by college is used in manner which governing body of college in good faith deemed directly connected with the running of the institution as a college and promotive of its purposes, and such judgment is reasonably supported by the fact, it may properly be found that such building is exempt from taxation under this section. Troy Conference Academy v. Town of Poultney, 115 Vt. 480, 66 A.2d 2 (1949).
Where terms of trust created by will provided that fund might be used 'for the permanent upbuilding" of the town and 'in doing things of a public nature which the town would not naturally do nor could afford to do at its own expense," the legacy was not exempt, since things of a public nature need not necessarily be things of a charitable nature, and where power is given to apply a bequest, or income therefrom, either to uses which are those which are not within classes included as charities, whole bequest fails as a charity. In re Downer's Est., 101 Vt. 167, 142 A. 78 (1928).
Residuary estate given by will of testator in trust to be applied to charitable uses and purposes of a designated charitable institution is a grant for charitable uses within the meaning of subsec. (4), and is not subject to taxation. Boyce v. Sumner, 97 Vt. 473, 124 A. 853 (1924).
Grant for charitable uses within the meaning of this section was exempt from taxation, notwithstanding specific injunction of testator in first codicil that 'I want the taxes on all my property promptly paid,' as, in the absence of anything showing a different intention on his part, the word 'taxes' is understood in its ordinary sense as having reference to burdens imposed by legislative authority in exercise of taxing power. Boyce v. Sumner, 97 Vt. 473, 124 A. 853 (1924).
Claim that certain property was exempt from taxation under this section as property "devoted" to charitable uses, meant that the property was so "set apart." Grand Lodge of Masons v. City of Burlington, 84 Vt. 202, 78 A. 973 (1911).
Land and buildings leased rent-free for an alcoholic treatment and rehabilitation center were used for a public health or recreational purpose within meaning of statutory provision that tax exemption for real and personal property granted, used or sequestered for public, pious or charitable uses shall not be construed as exempting property used primarily for health or recreational purposes unless the local voters vote to exempt the property, and property owner was not entitled to an exemption where no vote had been held. Fletcher Farm, Inc. v. Town of Cavendish, 137 Vt. 582, 409 A.2d 569 (1979).
There is no indication in the plain language of the statute that the Legislature intended to engraft zoning laws into the public-use exemption, and such a condition is not necessary to effectuate the statute, the purpose of which is to exempt from taxation land used to serve a public purpose. Whether a property owner has obtained permits for a particular use is a separate and unrelated question to whether the property is being used to serve the public. Zlotoff Found. v. Town of S. Hero, - Vt. - , 231 A.3d 1146 (2020).
Parcel of land containing a garage that was owned and used by a nonprofit charitable organization to store and maintain a collection of classic automobiles that it displayed at its nearby museum was exempt from taxation under the public-use exception as the garage served an essential function that was directly connected to the running of the museum and furthered the museum's charitable purpose in that the museum could display only seven of its forty vehicles at a time and needed a place to store, repair, and maintain the other vehicles. Since the primary use of the land was to support the garage, which itself was necessary to the running of the museum, the land was also exempt. Zlotoff Found. v. Town of S. Hero, - Vt. - , 231 A.3d 1146 (2020).
Buildings owned by a county parent-child center were exempt under the public use exemption, as the center's programs benefitted an indefinite class that was part of the public, and the benefit to the public was a reduction or minimization of the need to fund state services that participants might otherwise need throughout their lives. Moreover, an early education program was not a child care program and thus fell within the exemption as well. Rutland County Parent Child Center, Inc. v. City of Rutland, 205 Vt. 457, 176 A.3d 514 (2017).
When two-thirds of a building had been rented to state agencies, it did not qualify for the "public use" exemption, as there was no concurrence of mission between use and ownership of the property in that the owner and the state did not share a single mission. Vt. College of Fine Arts v. City of Montpelier, 204 Vt. 215, 165 A.3d 1065 (2017).
Taxpayer that operated an artists' residency program was not entitled to a public-use tax exemption when those who sought to benefit from the use of its property had to file an application, and the taxpayer exercised sole discretion in determining who qualified. The fact that the application process was open "to the entire world" was of no moment; what was significant was the existence of the taxpayer's screening process and the restrictions it imposed on those who could benefit from the primary use of the property, which was the hallmark of a "private" as opposed to a "public" use. Vermont Studio Ctr., Inc. v. Town of Johnson, 188 Vt. 223, 5 A.3d 904 (2010).
Tax exemption under subdivision (4) is not limited to not-for-profit corporations that provide direct and immediate benefits to the citizens of Vermont and the local community where the corporation is located. Institute of Professional Practice, Inc. v. Town of Berlin, 174 Vt. 535, 811 A.2d 1238 (mem.) (2002).
Property used by a not-for-profit corporation for administration and management qualifies for the exemption under subdivision (4), even though other property used by the corporation to provide direct services is subject to tax or is out of state. Institute of Professional Practice, Inc. v. Town of Berlin, 174 Vt. 535, 811 A.2d 1238 (mem.) (2002).
Three-part test to determine when property is entitled to tax-exempt status as a "public use" under subdivision (4) is as follows: (1) the property must be dedicated unconditionally to public use; (2) the primary use must directly benefit an indefinite class of persons who are part of the public, and must also confer a benefit on society as a result of the benefit conferred on the persons directly served; and (3) the property must be owned and operated on a not-for-profit basis. Andrew C. and Margaret R. Sigler Foundation v. Town of Norwich, 174 Vt. 129, 807 A.2d 442 (2002).
Property of a foundation operating a dairy farm with the mission of encouraging the preservation, survival and advancement of dairy farms in New England is tax exempt under subdivision (4) because, while the bulk of the farm's beneficiaries can be identified as persons interested in dairy farming and related practices, it is open to the public at large and has never turned anyone away; thus, proper application of precedent requires a conclusion that the use of the property benefits an indefinite class of persons. Andrew C. and Margaret R. Sigler Foundation v. Town of Norwich, 174 Vt. 129, 807 A.2d 442 (2002).
The three-part test for determining tax exempt "public uses" extends to lands sequestered for pious and charitable uses under the statute. Herrick v. Town of Marlboro, 173 Vt. 170, 789 A.2d 915 (2001).
Sequestration of land by owner for "pious" purposes did not overcome the test for determining tax exempt "public uses" because there was no concurrence of nonprofit ownership and use; even though the owner derived no immediate income from activities or services performed on the property, so long as he retained title to the land and various benefits of ownership, such as property value appreciation and increasing investment income, the property did not qualify for the tax exemption. Herrick v. Town of Marlboro, 173 Vt. 170, 789 A.2d 915 (2001).
Trial court did not err in finding that property used as a home for developmentally disabled adults was unconditionally dedicated to public use and thus exempt from property taxation; however, adjoining property which had been leased to developmentally disabled individual and then sold was not so dedicated and thus was not entitled to exemption. Twin Valley Community Services, Inc. v. Town of Randolph, 170 Vt. 648, 756 A.2d 1233 (mem.) (2000).
Property owned by private individuals and leased to nonprofit organization which used it as a group home for mentally retarded persons did not qualify for public use tax exemption. Lincoln Street, Inc. v. Town of Springfield, 159 Vt. 181, 615 A.2d 1028 (1992).
Separate clauses of public use tax exemption statute must be read together, as parts of unified statutory system; concurrence of nonprofit ownership and use is necessary to make statute as a whole effective. Lincoln Street, Inc. v. Town of Springfield, 159 Vt. 181, 615 A.2d 1028 (1992).
Where benefit of public use tax exemption would flow to private individuals, rather than to an indefinite class of persons who are part of the public, use is not public, purpose of public use tax exemption statute is not met, and town cannot be required to exempt property from taxation. Lincoln Street, Inc. v. Town of Springfield, 159 Vt. 181, 615 A.2d 1028 (1992).
"Public use" exemption under subdivision (4) of this section will not be construed so strictly as to exclude all public uses not assuming mandated governmental services. Kingsland Bay School, Inc. v. Town of Middlebury, 153 Vt. 201, 569 A.2d 496 (1989).
Under subdivision (4) of this section, property owned by nonprofit corporation providing residential services to troubled adolescents, including academic and vocational training, was exempt from property tax. Kingsland Bay School, Inc. v. Town of Middlebury, 153 Vt. 201, 569 A.2d 496 (1989).
Before property is entitled to tax-exempt status as a public use, the property must be dedicated unconditionally to public use, the primary use must directly benefit an indefinite class of persons who are part of the public, and must also confer a benefit on society as a result of the benefit conferred on the persons directly served, and the property must be owned and operated on a not-for-profit basis; 'essential governmental function' test overruled. American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 557 A.2d 900 (1989).
In determination of whether property is entitled to tax-exempt status as a public use, requirement of nonprofit operation does not mean that property may never operate in the black, but rather that any excess of income over expenses must be derived incidentally from, and not as deliberate goal of, the operation, and must be devoted to public objectives of project. American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 557 A.2d 900 (1989).
While properties which actually provide essential governmental function may be exempt from taxation under subdivision (4) of this section, property will not be required to assume such a burden in order to achieve tax-exempt status. American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 557 A.2d 900 (1989).
College was not entitled to an exemption under subdivision (4) of this section solely by virtue of its ownership of a tract of land as a trustee for the public. Middlebury College v. Town of Hancock, 147 Vt. 259, 514 A.2d 1061 (1986).
Property which was granted or sequestered for a public use, but used primarily for recreational purposes, was subject to taxation, since the public use exemption under subdivision (4) of this section was precluded by section 3832(7) of this title. Middlebury College v. Town of Hancock, 147 Vt. 259, 514 A.2d 1061 (1986).
In determining whether property should qualify for tax exemption as real and personal estate sequestered or used for public use, the governing consideration is the direct and immediate, rather than the remote or incidental, benefit derived from the use of the property. Ski-Lan Gymnastics & Performing Arts Educational Foundation, Inc. v. City of Rutland, 143 Vt. 294, 465 A.2d 1363 (1983), overruled on other grounds, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
To be granted exemption from property tax for facilities dedicated to public uses or public schools, one must show the use confers a benefit upon an indefinite class of persons who are part of the public, and excluded from meaning of 'public' are those uses or activities which, though some might benefit a broad indefinite class of persons who are part of the general public, do not in fact do so, and those uses and activities as to which, due to the nature of the use or activity, or the structure of the administering organization, or the manner of administering the use or activity, the benefits are in fact available only to a class of persons who form a closed circle of beneficiaries designated by a judgmental selection process. Brattleboro Child Dev. v. Town of Brattleboro, 138 Vt. 402, 416 A.2d 152 (1980), overruled on other grounds, American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 557 A.2d 900 (1989).
Exemption under this section's provision for tax exemption for property granted or used for public uses depends on the direct and immediate use of the property, not the dedication of the property to public purposes or the decision of those controlling the property as to how the property shall be used. Trustees of Vt. Wild Land Found. v. Town of Pittsford, 137 Vt. 439, 407 A.2d 174 (1979), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
For purposes of determining exemption under this section's provision exempting from taxation real and personal property granted, sequestered or used for public, pious or charitable uses, the critical factor is the primary use to which the property is put. Fletcher Farm, Inc. v. Town of Cavendish, 137 Vt. 582, 409 A.2d 569 (1979).
Where this section granted tax exemption for property granted or used for public uses, with respect to requirement that there must be a benefit upon the public at large it was the direct and immediate, rather than the remote or incidental, benefit that governed. Trustees of Vt. Wild Land Found. v. Town of Pittsford, 137 Vt. 439, 407 A.2d 174 (1979), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
To qualify for exemption under provision of this section granting tax exemption for property granted or used for public uses, the use must confer a benefit upon the public at large or an indefinite part of such public, rather than on a closed circle or a group determined by choice or selection, the distinction being between a private or limited, and a general or indefinite, benefit, though it is not essential that every member of the community be actually served. Trustees of Vt. Wild Land Found. v. Town of Pittsford, 137 Vt. 439, 407 A.2d 174 (1979), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
Where the immediate benefit from use of land was restricted to a limited number of students and researchers at the college level and the determination as to which particular researchers could use the land was under the control and direction of the trustees of the land, there was not a public use within provision of this section granting tax exemption for property granted or used for public uses and there could be no tax exemption. Trustees of Vt. Wild Land Found. v. Town of Pittsford, 137 Vt. 439, 407 A.2d 174 (1979), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
Where court had consistently held that as to property tax exemption for property used for public, pious or charitable uses, the primary use of the property governed its taxability, and legislature amended another part of the law, exempting a different type of organization if the organization used the property for the purpose of its work, legislature would be taken to have acted with knowledge of the long-standing judicial construction of the use requirement and court would conclude that in requiring that property owned by an exempt organization be used for the purpose of its work, the legislature did not intend to incorporate the primary use test evolved in the cases. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
To achieve exempt status from taxation on public use grounds, the property must confer a benefit upon that segment of the public which the institution was designed to serve and in such case the governing consideration is the direct and immediate benefit derived from the use of the property rather than the remote or incidental benefit produced by its primary function. Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971).
The test for exemption under this section is the same whether the property is used for public or charitable purposes. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
The critical question in determining whether property is entitled to a charitable or public use exemption is the use to which the property is put, and it is the primary as distinguished from an incidental use that is deciding. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
In order to qualify for a public use exemption, the use must confer a benefit upon an indefinite class of persons. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
The benefits of the real and personal property of nonprofit corporation which instructed children born blind or who became blind were "conferred upon an indefinite class of persons who are part of the public" within the meaning of this section, and the property was not used exclusively for the purposes of the organization within the meaning of § 3840 of this title, so that the corporation was entitled to a public use exemption under this section and § 3840 of this title was inapplicable. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
Use of property of nonprofit corporation under contract with Peace Corps in conducting training programs for Peace Corps trainees did not constitute a use of real property entitling corporation to exemption from town tax, on theory that corporation provided benefit conferred upon an indefinite class of persons, who are part of the public. Experiment in International Living, Inc. v. Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
While training furnished by nonprofit corporation at its facilities was supplied on nonprofit basis and possibly even at some monetary loss, inasmuch as beneficiaries of use of property were not members of public at large or an indefinite part of such public but were restricted to very definite class of beneficiaries chosen by contracting organizations, real property of corporations was not exempt from town tax, as being used for public or charitable purposes. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Where Peace Corps training constituted major portion of activity at school conducted on nonprofit corporation's premises, such was primary use of the property and real property was not entitled to exemption from town tax, as being for public or charitable purposes, even though it was used for other programs. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Where nonprofit corporation's property was used to give higher educational training to those who were already at college or university level, it was not a public school and was not exempt from taxation by town as such. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
For an organization to qualify as charitable organization on ground that it provides benefit conferred upon indefinite class of persons who are part of the public, claimed use must be a public one. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Where city is empowered by charter to take water for domestic, sanitary, and general industrial uses beneficial to public and for protection against fire, and its entire water system is no more than sufficient to produce adequate supply for such uses, such property is devoted to "public use." Town of Orange v. Barre, 95 Vt. 267, 115 A. 238 (1921).
Where incorporated village had statutory authority to maintain electric light plant to light its streets, but had no such authority to furnish electric lights to its inhabitants, and part of the plant devoted to later use and subject to taxation by town in which it was located was, by act of the village, so merged in the part devoted to public use that it could not be separated, the whole plant was taxable. Village of Swanton v. Town of Highgate, 81 Vt. 152, 69 A. 667 (1908).
Water system owned by municipality used for fire protection and other municipal purposes, and also to supply water to its inhabitants for domestic purposes in consideration of a compensation which yields an incidental profit to the municipality, even though part of the system is within the territory of another municipality, is property devoted to a public use, and is exempt from taxation. Styles v. Village of Newport, 76 Vt. 154, 56 A. 662 (1904).
A branch from its main water system, built by municipality outside of its corporate limits and devoted wholly to the needs of another village, which can never be made available for its own municipal service, is not properly devoted to a public use and is not exempt from taxation. Styles v. Village of Newport, 76 Vt. 154, 56 A. 662 (1904).
Property of private corporation, used for purposes of supplying inhabitants of municipality with water for domestic and other purposes, is not exempt from taxation under this section. Godfrey v. Bennington Water Co., 75 Vt. 350, 55 A. 654 (1903).
Provision for exemption from town property taxes for property owned by and used for the purpose of its work by federally chartered nonprofit organizations did not apply to a scouting organization not chartered by act of the Congress of the United States. Hopkinton Scout Leaders Ass'n v. Town of Guilford, 176 Vt. 577, 844 A.2d 753 (2004).
Organization seeking exemption under this section's provision for exemption for property owned by and used for the purpose of its work by federally chartered nonprofit organizations must show that the property is directly and substantially utilized in furtherance of the organization's purposes; and while income from the property will not defeat the exemption, the property must be put to some other use directly serving the goals sought to be fostered by the exemption; and the use must be bona fide and provable and a token use will not meet the threshold of substantiality. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
Under this section's provision for exemption from town property taxes for property owned by and used for the purpose of its work by federally chartered nonprofit organizations, boy scout camp was entitled to exemption for timberland shown to be substantially and directly utilized for camp purposes, but was not entitled to exemption as to wilderness lands not shown to be so utilized. Governor Clinton Council, Inc. v. Koslowski, 137 Vt. 240, 403 A.2d 689 (1979).
General exemptions of this section do not apply to real estate held by a fraternal order. Grand Lodge of Vermont, F. & A.M. v. City of Burlington, 104 Vt. 515, 162 A. 368 (1932).
Silos constructed on taxpayers' premises for feed storage purposes, erected on poured concrete foundations with brackets securing the silos to the foundation, and capable of being disassembled, except for base and cement foundation, but of no real independent use in disassembled state, were not machinery within the meaning of that term in this section. George v. Town of Calais, 135 Vt. 244, 373 A.2d 553 (1977).
A municipal corporation is, by implication, exempt from taxation; but this exemption extends only to property devoted to public use. Styles v. Village of Newport, 76 Vt. 154, 56 A. 662 (1904).
Where the advantage derived by plaintiff museum from use of house on museum property as a dwelling for an employee was collateral to the historical and educational purposes for which the institution was founded, house was a private building on museum land and beyond the scope of tax exemption. Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971).
Kent Tavern property in town of Calais, which is held for use as a museum by the Vermont Historical Society, is exempt from taxation under this section providing it is used directly for the purpose of a museum and without profit, and may be exempted from taxation upon vote of the town where it is located under § 3832 of this title if the property is not used directly for the purpose of a public museum but is leased to others for income or profit by the society. 1944-46 Op. Atty. Gen. 319.
Where governing board of museum was using director's home, on museum property, in a way that was essential to the operation of the museum and in furtherance of its charitable purpose, director was responsible for museum security, was required to be on grounds, and home was used for business and entertaining in museum's interest, property was exempt from taxation.
When two-thirds of a building had been rented to state agencies, it did not qualify for the "public schools" exemption, even though it had been used for educational purposes in the past and might be again in the future. Vt. College of Fine Arts v. City of Montpelier, 204 Vt. 215, 165 A.3d 1065 (2017).
City conceded that a private school owned the properties in question, that it was a nonprofit corporation organized and operated solely for educational purposes, that it was licensed by the state as an independent elementary school, and that the properties in question were at all relevant times employed for the appropriate use and benefit of the school. Thus, the school qualified for the exemption for lands "owned by colleges, academies or other public schools." Mt. View Cmty. Sch., Inc. v. City of Rutland, 190 Vt. 122, 27 A.3d 312 (2011).
Clauses of paragraph 4 of the property tax exemption statute were disjunctive, not conjunctive, and a school was not required to satisfy the criteria for the "public, pious or charitable" use exemption in seeking an exemption for land owned by a "college, academy or other public school." Mt. View Cmty. Sch., Inc. v. City of Rutland, 190 Vt. 122, 27 A.3d 312 (2011).
Purpose of provision exempting "lands owned or leased by colleges, academies or other public schools" is to free from taxation land that is being used to serve some public purpose; thus, if there is no educational use to the land, there is no benefit to the state, and, consequently, no reason why the legislature would forgo the benefit of taxation for this land. Burr & Burton Seminary v. Town of Manchester, 172 Vt. 433, 782 A.2d 1149 (2001).
School must use its property for an educational purpose, in addition to own it, in order to claim the tax exemption. Burr & Burton Seminary v. Town of Manchester, 172 Vt. 433, 782 A.2d 1149 (2001).
School property that was being rented to paying tenants, in order to derive a cash flow from the building, was not exempt from property tax. Burr & Burton Seminary v. Town of Manchester, 172 Vt. 433, 782 A.2d 1149 (2001).
School property used as a residence for the headmaster and a venue for the school was exempt from property tax. Burr & Burton Seminary v. Town of Manchester, 172 Vt. 433, 782 A.2d 1149 (2001).
Land owned by school that was not being used at all, let alone for any educational purpose, was not exempt from property tax. Berkshire School v. Town of Reading, 172 Vt. 440, 781 A.2d 282 (2001).
Where landowner leased land to nonprofit educational corporation and it was used for educational purposes, landowner was not entitled to tax exemption under this section providing that lands owned or leased by colleges, academies or other public schools shall be exempt from taxation. Broughton v. Town of Charlotte, 134 Vt. 270, 356 A.2d 520 (1976).
School for remediation of specific, severe learning disabilities of elementary and high school age persons, which also gave them the same education they would receive in the regular school systems, and which had a $7,000 per school year fee for tuition, room and board and received approximately forty percent of its revenue through state and federal funds in the form of tuition payments, was a public school and its land was used for educational purposes and was thus tax exempt under this section. Town of Williston v. Pine Ridge School, Inc., 132 Vt. 439, 321 A.2d 24 (1974).
Where a school is devoted to college preparatory instruction and does not offer any courses at the college or university level, such school is not a college or university within the meaning of § 3831(a) of this title and its real property is therefore exempt from taxation by virtue of this section, even though the articles of association of the school do not preclude it from offering courses at the college or university level. Stowe Preparatory School, Inc. v. Town of Stowe, 124 Vt. 392, 205 A.2d 544 (1964).
Before enactment of No. 33 of the acts of 1910, excepting timber and commercial properties from the exemption, lands owned by a college were exempt from taxation, although held as an investment and rented for purposes not directly connected with the running of the institution. Troy Conference Academy v. Town of Poultney, 115 Vt. 480, 66 A.2d 2 (1949).
Exception of timber land from the exemption from taxation of lands owned by colleges refers to timber lands owned by colleges beneficially, and not to timber lands of which they have bare legal title as trustee. President of Middlebury College v. Town of Hancock, 115 Vt. 157, 55 A.2d 194 (1947).
Building acquired prior to 1911 by an academy is exempt from taxation under this section where it is rented in part for a boarding-house for students and others, and in part for tenements, but the rents are used for the support of the school. Scott v. St. Johnsbury Academy, 86 Vt. 172, 84 A. 567 (1912); Willard v. Pike, 59 Vt. 202, 9 A. 907 (1886).
Building acquired prior to 1911 by an academy is exempt under this section, even though it is used wholly as rental property and the proceeds applied toward support of the school. Scott v. St. Johnsbury Academy, 86 Vt. 172, 84 A. 567 (1912).
State-owned land and buildings were exempt from real estate taxation by town in which the land and buildings were located. Vermont Division of State Buildings v. Town of Duxbury, 145 Vt. 508, 494 A.2d 142 (1985).
Real estate owned by the state and leased to a corporation could not be listed as taxable to the corporation in the grand list of the town in which it was located because the fee simple tax was owned by the state. Sherburne Corp. v. town of Sherburne, 145 Vt. 581, 496 A.2d 175 (1985).
Remedy for financial hardship caused town by requirement that real estate owned by the state and located in the town be set in the town's grand list to the state, rather than to the party which leases it, lies with the legislature, not the supreme court. Sherburne Corp. v. Town of Sherburne, 145 Vt. 581, 496 A.2d 175 (1985).
Absent an exception, the land and buildings owned by the state are exempt from local property tax. Magoon v. Board of Civil Authority, Town of Johnson, 140 Vt. 612, 442 A.2d 1276 (1982).
Property owned by the state and leased to the Vermont Railway, Inc. for railroad purposes is exempt from local taxation under the terms of this section. 1964-66 Op. Atty. Gen. 211.
Railroad property owned by the state and leased to others for nonrailroad purposes is exempt from both state and local taxation. 1964-66 Op. Atty. Gen. 211.
Real estate purchased by state highway department for use in connection with highway work, is by this section exempted from local taxation and exception in § 3832 of this title does not apply as highway department is not institution within meaning of that section. 1932-34 Op. Atty. Gen. 217.
A court must determine the "primary use" of property to determine if it is an exempt use; this property-specific inquiry is mandated by the statute limiting the exemption from taxation of real and personal estate granted, sequestered or used for public, pious or charitable uses. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
The purpose of subdivision (4) of this section, exempting real estate used for pious uses from taxation, is to benefit an indefinite class of persons who are part of the public. In re Abbey Church of St. Andrew, 145 Vt. 227, 485 A.2d 1263 (1985).
Subdivision (4) of this section and section 3832 of this title, exempting real estate owned, used or kept for pious uses from taxation, did not exempt property owned by private individuals who leased it to a church which used it exclusively for religious purposes. In re Abbey Church of St. Andrew, 145 Vt. 227, 485 A.2d 1263 (1985).
Since "U-Haul" type trailers are motor vehicles as defined under § 4(15) and (31) of Title 23; they are specifically exempt from taxation under subsec. (8) of this section; this exemption, however, does not apply to trailer coaches as defined by 23 V.S.A. § 4(32) (now subdiv. (41).), 1968-70 Op. Atty. Gen. 94.
Under subdivision (8) of this section, construction equipment consisting of rollers, a power shovel and a backhoe were exempt from property tax, since they fit definition of "motorized highway building equipment" in section 4(19) of Title 23 and were required to be registered as motor vehicle. Pizzagalli Construction Co. v. Whitingham, 146 Vt. 490, 505 A.2d 678 (1986).
Dump trucks, which were diesel powered vehicles on rubber tires designed for the transportation of waste fill, were exempt from property tax as "motor vehicles" under subdivision (8) of this section.
Veteran qualified for $2,000 exemption under this section must not only file a Veterans' Administration disability certificate, but must also, and in addition thereto, file an application for such exemption. 1952-54 Op. Atty. Gen. 356.
While the last sentence of subdiv. (11) of this section disqualifies certain veterans from receiving the exemption, a widow of such a veteran is not necessarily disqualified. 1950-52 Op. Atty. Gen. 357.
Regular army officers, retired by reason of disability, who are not receiving "disability compensation" as that term is used by the department of the army and the veteran's bureau, but rather are receiving retirement pay, are not entitled to the benefits of subdiv. (11) of this section. 1948-50 Op. Atty. Gen. 57.
The widow of a veteran who meets the requirements as to honorable discharge, upon becoming entitled to a pension under federal laws, is also entitled to the exemption under this section, irrespective of the amount of disability compensation or the amount of pension received by the veteran when living. 1948-50 Op. Atty. Gen. 55.
Reserve officers drawing necessary percentage of disability compensation are entitled to benefits of this section. 1946-48 Op. Atty. Gen. 47.
Section exempts real estate owned by post of respective organization, and it makes no difference whether post itself holds title to real estate or whether it holds stock of a corporation formed by it to show such title. 1954-56 Op. Atty. Gen. 349.
As tax exemption statutes are strictly construed by confining their meaning to the express letter or necessary scope of their language, to qualify for exemption taxpayer had to establish facts sufficient to bring itself within the clear meaning of exemption claimed applicable. Brattleboro Child Dev. v. Town of Brattleboro, 138 Vt. 402, 416 A.2d 152 (1980), overruled, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
Taxpayer who claims exemption from taxation for property sequestered or used for public use must show that the use of the subject property confers a benefit upon an indefinite class of persons who are part of the public and that section 3832 of this title, restricting such exemptions, is inapplicable. Ski-Lan Gymnastics Performing Arts Educational Foundation, Inc. v. City of Rutland, 143 Vt. 294, 465 A.2d 1363 (1983), overruled on other grounds, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
It was the legislature's intent to limit the tax exemption to fraternity-owned property used for the public purpose of housing students. Delta Psi Fraternity v. City of Burlington, 185 Vt. 129, 969 A.2d 54 (2008).
When a building is uninhabited and uninhabitable by students, the fraternity inactive and without undergraduate members to house in the building, and the use of the structure is intermittent, purely administrative, and by nonstudents, the tax exemption for fraternity-owned property does not apply. Delta Psi Fraternity v. City of Burlington, 185 Vt. 129, 969 A.2d 54 (2008).
Because the taxpayer, a Michigan nonprofit corporation, was not authorized to transact business in Vermont until it obtained a certificate of authority in February 2019, it was not eligible for a tax exemption prior to then and was not entitled to a refund of taxes it paid or owed previously. While the taxpayer's registration might have cured the defect of lack of capacity for purposes of maintaining its lawsuit, it did not follow that the belated registration retroactively entitled the taxpayer to the tax exemption. Zlotoff Found. v. Town of S. Hero, - Vt. - , 231 A.3d 1146 (2020).
Cited. In re Corp. of Windham College, 34 B.R. 408 (Bankr. D. Vt. 1983); Planned Parenthood of Vermont, Inc. v. City of Burlington, 146 Vt. 348, 503 A.2d 545 (1985); In re Northeast Washington County Community Health Center, 148 Vt. 113, 530 A.2d 558 (1987); Subud of Woodstock, Inc. v. Town of Barnard, 169 Vt. 582, 732 A.2d 749 (mem.) (1999); Gordon v. Board of Civil Authority, 180 Vt. 299, 910 A.2d 836 (September 1, 2006).
Law review. Valuation of business inventory: a proposal to adopt average valuation appraisal, see 1 Vt. L. Rev. 203, 211 (1976).
Exemption of educational, philanthropic and religious institutions from state real property taxes, see 64 Harv. L. Rev. 288, 298 (1950).
Before April 1 of each year, owners of property exempt from taxation under subdivisions 3802(4)-(6), (9), and (12)-(15) and under subdivisions 5401(10)(D), (F), (G), and (J) of this title shall provide their local assessing officials with information regarding the insurance replacement cost of the exempt property or with a written explanation of why the property is not insured.
Added 2013, No. 73 , § 29, eff. June 5, 2013.
Except as otherwise provided, the following property shall not be set in the grand list to the owner thereof:
Amended 1989, No. 222 (Adj. Sess.), § 33, eff. May 31, 1990; 1997, No. 156 (Adj. Sess.), § 2, eff. April 29, 1998.
Source. 1949, No. 27 , § 1. V.S. 1947, § 1050. 1947, No. 20 , § 1. P.L. § 1023. G.L. § 1064. 1912, No. 50 , § 6. 1908, No. 30 , § 4. P.S. § 797. R. 1906, § 728. 1902, No. 20 , § 68. V.S. § 593. 1894, No. 6 , § 2. 1890, No. 3 , § 48. 1884, No. 9 . 1882, No. 1 , § 29.
Reference in text. Sections 8301-8306, referred to in subdiv. (1), were repealed by 1997, No. 156 (Adj. Sess.), § 11, eff. April 29, 1998.
Amendments--1997 (Adj. Sess.). Deleted former subdiv. (2), listing property used for express or telegraph business, and former subdiv. (5), listing stock in various kinds of businesses; renumbered former subdivs. (3) and (4) as (2) and (3); and deleted "steamboat or" before "transportation" in subdiv. (2) and "belonging to insurance, surety or guaranty companies, and" from the end of subdiv. (3).
Amendments--1989 (Adj. Sess.). Subdiv. (1): Added "including the section of the North Stratford, New Hampshire to Beecher Falls, Vermont railroad line owned by the state of New Hampshire and situated in the town of Canaan exempted from taxation under section 8286 of this title" following "title".
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 222 (Adj. Sess.), § 44(1), eff. May 31, 1990, provided that the amendment to this section by section 33 of the act shall apply to taxable years beginning on or after Jan. 1, 1990.
This section and § 8211 of this title refer to the same general subject matter and thus are to be read in pari materia. 1964-66 Op. Atty. Gen. 227.
Until December 31, 1964, the date when the Rutland Railroad filed its final journal entries with the interstate commerce commission, it still was under the jurisdiction of that body, and subject to state tax, but after that date any property it held was not as a railroad operator or owner and was subject to local not state taxation. 1964-66 Op. Atty. Gen. 227.
To interpret the words "operating a railroad" as used in this section, so narrowly as to insist that the railroad must run trains, would put this section in open conflict with § 8211 of this title, which authorizes the state to tax a corporation "owning or operating a railroad," and it does not appear the legislature intended to construe those words so narrowly. 1964-66 Op. Atty. Gen. 227.
True test as to whether property owned by a railroad shall be exempt from local taxation under this section is whether use of such property in operating the railroad is of substantial and controlling character, and this is not the same, nor so exacting, as a test based upon necessity, as opposed to convenience. Alburg v. Rutland Railway Corp., 119 Vt. 476, 129 A.2d 506 (1957).
Under §§ 8281-8286 and 8301-8306 of this title, providing for taxation of property acquired, constructed or used for railroad purposes and under this section declaring that real and personal estate so used shall not be listed in the grand list, property leased to electric railroad company for 99 years and used exclusively in its business, which is partly within and partly without the state, is not subject to general taxation, though company may under lease use property for other than railroad purposes, and though it does not appear that it is not intended so to use the property in the future. Frazier v. Slack, 85 Vt. 160, 81 A. 161 (1911).
Exemption from education property tax through June 30, 2008. 2007, No. 81 , § 11 provides: "Property tax exemptions authorized under the provisions of 32 V.S.A. § 3843 before July 1, 1997, and still in effect on June 30, 2007, shall be deemed to be exemptions affecting the education property tax grand list through June 30, 2008."
Amended 1957, No. 219 , § 2, eff. July 1, 1961; 1987, No. 215 (Adj. Sess.), § 1, eff. May 27, 1988.
Source. Subsec. (a): V.S. 1947, § 650. 1941, No. 12 , § 1.
Subsec. (b): V.S. 1947, § 651. P.L. § 591. G.L. § 686. P.S. § 497. V.S. § 363. R.L. § 271. G.S. 83, §§ 40, 41. 1857, No. 119 . 1855, No. 43 , §§ 37, 38. 1850, No. 27 .
Amendments--1987 (Adj. Sess.) Subsec. (a): Added "either in whole or in part" following "taxation" in the second sentence and "except as provided under subsection (c)" preceding "the value fixed" in the third sentence.
Applicability--1987 (Adj. Sess.) amendment. 1987, No. 215 (Adj. Sess.), § 2, eff. May 27, 1988, provided that the amendment to this section by the act shall affect taxable years beginning on and after April 1, 1988, except that for the taxable year beginning on April 1, 1988, the amendment to this section shall not apply to any property owned by a college, university or fraternity on April 1, 1988, but not owned by that college, university or fraternity May 27, 1988.
The intent under this section to exclude the real property of a college, university or fraternity from the real estate taxation exemption of § 3802 of this title is clear. Stowe Preparatory School, Inc. v. Town of Stowe, 124 Vt. 392, 205 A.2d 544 (1964).
In view of language of No. 12 of the acts of 1941, enacting this section, of the legislative trend toward limiting and curtailing exemptions from taxation, and other indications of legislative intent, this section is one of universal application and repeals previous special act so far as the two are repugnant. Troy Academy v. Town of Poultney, 115 Vt. 480, 66 A.2d 2 (1949).
The provisions of No. 66 of the Public Acts of 1955 (see note set out under § 2281 of Title 16), recognizing and utilizing the University of Vermont and State Agricultural College as a state instrumentality for providing public higher education and providing tax exemption for real and personal property then held or owned or thereafter acquired, superseded the provisions of this section, so that land acquired by the said institution for educational purposes would be exempt from taxation unless used for commercial or investment purposes, notwithstanding provisions of this section. 1964-66 Op. Atty. Gen. 291.
Where a school is devoted to college preparatory instruction and does not offer any courses at the college or university level, such school is not a college or university within the meaning of this section and its real property is therefore exempt from taxation by virtue of § 3802(4) of this title, even though the articles of association of the school do not preclude it from offering courses at the college or university level. Stowe Preparatory School, Inc. v. Town of Stowe, 124 Vt. 392, 205 A.2d 544 (1964).
It is the use of the property that must govern decision as to whether it is a college or public school for purposes of this section and § 3802(4) of this title, and not the purposes set out in the articles of association of the institution. Experiment in International Living, Inc. v. Town of Brattleboro, 127 Vt. 41, 238 A.2d 782 (1968).
Law review. Exemption of education, philanthropic and religious institutions from state real property taxes, see 64 Harv. L. Rev. 288, 293 (1950).
The exemption from taxation of real and personal estate granted, sequestered, or used for public, pious, or charitable uses shall not be construed as exempting:
Amended 1959, No. 187 ; 1965, No. 71 ; 2013, No. 174 (Adj. Sess.), § 55, eff. Jan. 1, 2015; 2017, No. 113 (Adj. Sess.), § 187.
Source. 1955, No. 178 . V.S. 1947, § 652. 1935, No. 21 , § 1. P.L. § 592. 1933, No. 10 . G.L. § 687. 1917, Nos. 39, 40. 1910, No. 32 , § 1. P.S. § 498. 1904, No. 25 , § 1. V.S. § 364. R.L. § 272. 1880, No. 81 , § 1.
Reference in text. In subdiv. (1), "after passage of this act" first appeared in the amendment by 1959, No. 187 which became effective July 1, 1959.
Amendments--2017 (Adj. Sess.). Subdiv. (1): Substituted "May 20, 1959" for "passage of this act".
Amendments--2013 (Adj. Sess.). Subdiv. (7): Inserted ", and except for the following types of property;" at the end.
Subdivs. (7)(A) and (7)(B): Added.
Amendments--1965 Added after the words "kept and used" the words "as a parking lot not used to produce income".
Amendments--1959 Subdiv. (1): Added.
Subdiv. (2): "Land and buildings" changed to "Real estate" and provisions relating to outbuildings added.
Subdiv. (6): "Lands, buildings, and tangible personal property" changed to "Real and personal property", added reference to diagnostic and treatment center and provided for exception upon vote of municipality.
Subdiv. (7): "Lands, buildings and tangible personal property" changed to "Real and personal property".
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(16) provides that Secs. 54 (shared equity housing) [which amended 32 V.S.A. § 3481], 55 (health and recreation property) [which amended this section], 56 (town voted exemption) [which enacted 32 V.S.A. § 3839], and 57 (education property tax exemption) [which amended 32 V.S.A. § 5401(10)(K)] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
The more specific and later provision, subsection (7), which clearly makes property used primarily for health purposes taxable, controls over the more general and vague term "home," within subsections (2) and (6) which can describe virtually any facility in which persons stay overnight for any reason. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
In keeping with the relatively broad terminology used in describing entitlement to some exemption under 32 V.S.A. § 3832 (4) exempting property used for public, pious or charitable uses, the provision of this section limiting the exemption from taxation should be broadly construed to complement the entitlement language. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
This section, providing exceptions to tax exemption granted to real estate granted, sequestered or used for public, pious or charitable uses, applies only to exemption for public, pious or charitable uses found in section 3802(4) of this title, and is not applicable to state-owned land and buildings exempt under section 3802(1) of this title. Vermont Division of State Buildings v. Town of Duxbury, 145 Vt. 508, 494 A.2d 142 (1985).
The word "institution" when used in the sense of this section is descriptive of an establishment or place where the business or operations of a society or association is carried on. 1964-66 Op. Atty. Gen. 211.
The legislature, in using the word "institution" in subdiv. (5) of this section, intended to refer to such places as Waterbury State Hospital, Brandon Training School and Windsor State Prison. 1964-66 Op. Atty. Gen. 211.
Provider of residential and instructional services to troubled adolescents was not subject to limitation on "public use" exemption under subdivision (7) of this section; primary mission of provider was to prepare troubled youths for assimilation into society, not to treat specific physical or mental problems. Kingsland Bay School, Inc. v. Town of Middlebury, 153 Vt. 201, 569 A.2d 496 (1989).
It is self-evident that the qualifying criteria set forth in American Museum and its progeny for public or charitable uses have no application to the pious-use exemption from adverse possession. The question must turn generally, therefore, on whether a property meets the standard for pious use, subject to the more limiting requirements of the property tax exemption. Roy v. Woodstock Cmty. Trust, 195 Vt. 427, 94 A.3d 530 (2013).
Qualifying criteria set forth in American Museum and its progeny for public or charitable uses have no application to the pious-use exemption from adverse possession claims or prescriptive easements. The question must turn generally, therefore, on whether a property meets the standard for "pious" use, subject to the more limiting requirements of the tax exemption for such uses. Roy v. Woodstock Cmty. Trust, Inc., 94 Vt. 530, 195 A.3d 427 (Nov. 1, 2013).
Under the plain meaning of the provision limiting the exemption from taxation of property used for public, pious or charitable uses, it does not matter whether its use is exempt because it is public or pious; in either case, if taxpayer is a religious society, the extent of its tax exemption must be determined under the statute. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Even though taxpayer argued that it was not "religious" within the meaning of the provision limiting the exemption from taxation of property used for public, pious or charitable uses because it did not have established vows or tenets and did not engage in teaching or indoctrination, its prior statements that it was "organized exclusively to provide facilities for the personal growth of individuals through reflection and prayer in the Roman Catholic tradition," and that it was a "not-for-profit religious organization established for the purpose of providing a religious house of prayer," could be relied upon by the superior court in reaching its own conclusion about the nature of the organization. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Taxpayer's lack of formal dogma did not prevent it from being a religious society. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Taxpayer failed in its argument that it could not be considered a society because it has no members; its seventeen trustees constituted a society under the broad definition of the term. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Apartments reserved for visiting clergy could not be construed as a parsonage because visiting clergy were not in residence on a permanent basis and did not conduct pastoral duties or minister to a congregation. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
Section 3802(4) of this title and this section, exempting real estate owned, used or kept for pious uses from taxation, did not exempt property owned by private individuals who leased it to a church which used it exclusively for religious purposes. In re Abbey Church of St. Andrew, 145 Vt. 227, 485 A.2d 1263 (1985).
Fact that provision that property of municipal electric light plants, when located outside of town wherein municipality owning it is situated, shall not be exempt from taxation, affects only two or three municipalities in the state, while a circumstance to be considered on question of violation of the equality clause of the fourteenth amendment, is by no means controlling, the fundamental question being whether the classification rests upon a rational foundation or is arbitrary, oppressive, whimsical, or visionary. Village of Hardwick v. Town of Wolcott, 98 Vt. 343, 127 A. 886 (1925).
The provisions of this section were never intended by the legislature to apply to railroad property acquired by the state to preserve continued railroad service on the western side of the state. 1966-68 Op. Atty. Gen. 211.
This section does not apply to state-owned railroad property, irrespective of whether such property is being used for railroad purposes or not, and such property is exempt from local taxation. 1966-68 Op. Atty. Gen. 211.
When state property connected with the institutions mentioned in subdiv. (5) of this section is located outside the town where the principal institution is located, this section allows the bordering town to tax state property. 1966-68 Op. Atty. Gen. 211.
State-owned Weeks School property within the city of Vergennes is exempt from taxation and any state-owned property used in connection with or as an adjunct to the Weeks School lying outside the city of Vergennes is subject to local taxation. 1946 Op. Atty. Gen. 224.
Tenement house, owned by state, located in town where Vermont sanatorium is situated, used directly in connection with the sanatorium and acquired prior to April 10, 1935, is exempt from taxation under § 3802 of this title and does not come under any exception of this section. 1938-40 Op. Atty. Gen. 335.
Exception in this section does not apply to real estate owned by the state highway department, since that department is not an institution within the meaning of this section. 1934 Op. Atty. Gen. 217.
Where railroad leased part of property at a nominal rent to a large dealer in grain, flour and feed, who used premises as a storehouse on which he was assessed a local tax, and which he used to store produce coming to him and going out over the railroad, and where premises were adapted for use in connection with the railroad, enabled the railroad company to make prompt and convenient delivery of goods to lessee, facilitated delivery of goods from him to railroad company, and relieved congested traffic in the railroad yards, the leased land was, as matter of law, used for railroad purposes and liable only to state taxation. City of Montpelier v. Central Vt. R.R., 89 Vt. 36, 93 A. 1047 (1915).
Phrase "for health purposes" in subdivision (7) of this section cannot be read to include hospital property; such an interpretation would lead to the irrational result of rendering portions of subdivisions (2) and (6) of this section meaningless. Medical Center Hospital of Vermont, Inc. v. City of Burlington, 152 Vt. 611, 566 A.2d 1352 (1989).
Tax-exempt status granted to health center pursuant to subdivision (7) of this section was a gratuity, rather than a contract, and therefore subject to revocation by a subsequent vote at town meeting. In re Northeast Washington County Community Health Center, 148 Vt. 113, 530 A.2d 558 (1987).
Property which was granted or sequestered for a public use, but used primarily for recreational purposes, was subject to taxation, since the public use exemption under section 3802(4) of this title was precluded by subdivision (7) of this section. Middlebury College v. Town of Hancock, 147 Vt. 259, 514 A.2d 1061 (1986).
Taxpayer's property, which was used primarily for family planning, specifically for the provision of contraceptive devices, was not used "primarily for health . . . purposes" within the meaning of subdivision (7) of this section, since the word "health" in subdivision (7) refers principally to a condition of being free from disease or injury, not activities related to the prevention of pregnancy. Planned Parenthood of Vermont, Inc. v. City of Burlington, 146 Vt. 348, 503 A.2d 545 (1985).
Acts of legislature could not constitutionally change present status of lease or glebe lands for purposes of taxation. 1944-46 Op. Atty. Gen. 161.
Real estate of fraternal order is not exempt from taxation by virtue of provision of this section, exempting property exclusively used for the support of hospitals and asylums, where building is not at present used for support of such institutions. Grand Lodge of Masons v. Burlington, 84 Vt. 202, 78 A. 973 (1911).
Land and buildings leased rent-free for an alcoholic treatment and rehabilitation center were used for a public health or recreational purpose within meaning of this section, providing that tax exemption for real and personal property granted, used or sequestered for public, pious or charitable uses shall not be construed as exempting property used primarily for health or recreational purposes unless the local voters vote to exempt the property, and property owner was not entitled to an exemption where no vote had been held. Fletcher Farm, Inc. v. Town of Cavendish, 137 Vt. 582, 409 A.2d 569 (1979).
Church camps are not among the real estate owned by a religious society that the Legislature has made expressly eligible for the pious-use exemption, and describing a church camp as a "church edifice" stretches the statutory term far beyond its ordinary meaning. Accordingly, a summer camp owned by a church was not exempt from taxation. Brownington Ctr. Church of Brownington v. Town of Irasburg, 195 Vt. 196, 87 A.3d 502 (2013).
Property the primary use of which was a summer recreational nonprofit camp for children came under this section's provision that there shall be no property tax exemption for real and personal property used for public, pious or charitable purposes if it is used primarily for health or recreational purposes unless the town votes to allow such exemption. In re Aloha Foundation, Inc., 134 Vt. 239, 360 A.2d 74 (1976).
Taxpayer who claims exemption from taxation for property sequestered or used for public use must show that the use of the subject property confers a benefit upon an indefinite class of persons who are part of the public and that this section, restricting such exemptions, is inapplicable. Ski-Lan Gymnastics and Performing Arts Educational Foundation, Inc. v. City of Rutland, 143 Vt. 294, 465 A.2d 1363 (1983), overruled on other grounds, American Museum of Fly Fishing, Inc. v. Town of Manchester (1989) 151 Vt. 103, 557 A.2d 900.
The term "home" in subsections (2) and (6) does not include nursing homes. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
The way to harmonize subsections (2) and (6) with subsection (7) is to conclude that "home" does not include property used primarily for health purposes. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
When it first used the term "home," the Legislature did not intend it to mean a medical care provider. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
Although hospital and company which owned nursing home facility were affiliated through a common holding company, there was insufficient factual development to conclude that irrespective of the formal corporate arrangements, hospital really owned or kept the facility within the meaning of subsections (2) and (6). Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
Simply because nursing home facility was a treatment center, it was not necessarily a "home or hospital" within the meaning of this section because although it provided nursing care for hospital patients and was convenient to the hospital, nursing care facility accepted non- hospital patients and was not essential to the operation of hospital and if nursing home facility did not exist, patients in need of long-term care would either stay in hospital or be transferred to another nursing facility. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
Because nursing home facility was not owned by a home or a hospital, and clearly was not an orphanage, it did not come within subsections (2) or (6); thus, there was no reason to read facility out of subsection (7) and by virtue of subsection (7), it was not tax exempt. Central Vermont Hospital, Inc. v. Town of Berlin, 164 Vt. 456, 672 A.2d 474 (1995).
A party's decision to file a notice of appeal in a particular court is not considered critical to the purposes served by the appellate rule; the intent behind such a decision, assuming that it can be ascertained, should not determine whether a litigant's right to appeal has been preserved. Casella Construction, Inc. v. Department of Taxes, 178 Vt. 61, 869 A.2d 157 (February 4, 2005).
Law review. Exemption of educational, philanthropic and religious institutions from state real property taxes, see 64 Harv. L. Rev. 288, 298 (1950).
Former § 3833. Former § 3833, relating to state flood control projects, was derived from V.S. 1947, § 653; 1935, No. 19 , § 1 and amended by 1967, No. 348 (Adj. Sess.), § 2; 1957, No. 219 , § 2.
For provisions covering assessment of state lands, see § 3660 of this title.
If the amount invested exceeds $1,000.00, manufacturing establishments, quarries, mines, and such machinery, tramways, appliances, and buildings as are necessary for use in the business, machinery placed in an unoccupied building to be used in such business, and capital and personal property used in such business, may be exempted from taxation for a period not exceeding 10 years from the commencement of business, if the town so votes.
Source. V.S. 1947, § 655. P.L. § 594. G.L. § 689. P.S. § 499. 1898, No. 14 , §§ 1, 2. V.S. § 365. 1892, No. 9 , § 1. 1890, No. 16 , § 1. 1884, No. 6 , § 1. R.L. § 273. 1880, No. 128 , § 1. 1870, No. 78 . 1869, No. 26 . 1867, No. 60 .
Revision note. Changed "Manufactories" to "Factories" in the section heading to eliminate obsolete word.
Section is constitutional. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939); Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929); Colton & More v. City of Montpelier, 71 Vt. 413, 45 A. 1039 (1899).
Towns and villages are governmental agencies, and as such are peculiarly subject to legislative control and subordination; when not restrained by the constitution, as it is not in this state, the legislature, having the power to tax, can confer that power on municipalities, including the power to exempt from taxation, in such measure as it pleases, and if to confers such power, the exercise of such right by the municipality in a legal way has the effect of statute law. Caverly-Gould Co. v. Village of Springfield, 83 Vt. 396, 76 A. 39 (1910).
Section has for its principal object not to aid and benefit private persons for private ends, but to benefit public at large by ultimately increasing resources of state and its taxable property through establishment of new industries. Spaulding v. Rutland, 110 Vt. 186, 3 A.2d 556 (1939); Colton & More v. City of Montpelier, 71 Vt. 413, 45 A. 1039 (1899).
In construing vote of municipality under this section, same rules should be applied as are applied to construction of statute itself, since vote is merely part of legislative process delegated to municipality for purposes of determining whether statute should be applied. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939).
Under vote of town that any manufacturing establishment acquiring specific property be exempted from taxation for a period of five years provided that employment be maintained therein for not less than 40 people, purchasers of property complied with the offer and were entitled to the exemption when they leased inseparable portion thereof at lower rental than was customary and lessees established manufacturing business and employed more than 40 people. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939).
Vote "to exempt from taxation for a term not exceeding five years all property invested in manufacturing purposes" is construed as for five years "from the commencement of business." Bixby v. Roscoe, 85 Vt. 105, 81 A. 255 (1911).
Although legislative contracts exempting from taxation are to be construed most favorably to the state when their meaning is reasonably doubtful, yet, if not reasonably doubtful, they should be construed so as to effectuate the intention of the parties, just as are contracts between private persons. Caverly-Gould Co. v. Village of Springfield, 83 Vt. 396, 76 A. 39 (1910).
When by legislative enactment, or authorized municipal vote, exemption from taxation is made to depend on continuance of business, use of property for designated purposes or other conditions, exemption is forfeited on condition broken. Caverly-Gould Co. v. Village of Springfield, 83 Vt. 396, 76 A. 39 (1910).
Tax exemptions granted under provisions permitting municipality by vote to grant such exemptions to certain types of property for limited period, are governed by law of contracts, the vote being the offer, which becomes a valid contract when accepted and acted upon, provided conditions and requirements are complied with. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939).
An exemption of manufacturing establishment from taxation by a town, regularly granted and accepted, and supported by a consideration, is a binding contract. Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929).
Where a person removed his manufacturing plant to a town and there operated it in reliance on the town's vote, under V.S. § 365, "to exempt from taxation for a term not exceeding five years all property invested in manufacturing purposes," the exemption could not be withdrawn to his prejudice during the five years from the commencement of that business there. Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929); Bixby v. Roscoe, 85 Vt. 105, 81 A. 255 (1911).
Town which has granted exemption of manufacturing establishment from taxation cannot thereafter, within term of exemption, rescind resolution and withdraw exemption to prejudice of one who has accepted offer specifically made therein. Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929); Bixby v. Roscoe, 85 Vt. 105, 81 A. 255 (1911).
Vote of a town "to exempt from taxation for a period of ten years all manufacturing establishments investing a capital of five thousand dollars, which may be established and put into operation during the next twelve months," was authorized by this section, which did not require a special vote to exempt each particular concern to which the exemption was accorded, and the vote was in the nature of an offer which, when seasonably accepted and acted upon by anyone complying with its requirements with a view to the exemption, resulted in a contract binding on the town. Caverly-Gould Co. v. Village of Springfield, 83 Vt. 396, 76 A. 39 (1910).
Resumption of business, after almost complete destruction of factory and consequent entire stoppage of its operation, is to be regarded as a "commencement of business" within meaning of term as used in this section. Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929).
Tax exemption may be granted by vote of municipality under provisions of this section in respect to building already in existence if it is purchased and repaired as well as in respect to new building. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939).
Use of term "manufacturing establishments" in conjunction with "quarries" and "mines" indicates that it is property rather than owner which may be exempted from taxation under this section. Spaulding v. City of Rutland, 110 Vt. 186, 3 A.2d 556 (1939).
Exemption applied to mill constructed of saw logs, but not to logs themselves. Westmore Lumber Co. v. Orne, 48 Vt. 90 (1875).
If town votes to exempt capital of manufacturing corporation from taxation under the provisions of this section, the shares of its stockholders are thereby exempted. Richardson v. St. Albans, 72 Vt. 1, 47 A. 100 (1899).
Exemption of manufacturing plant from taxation for specified time precludes incorporated village in that town from assessing and collecting general taxes on such property during the time so specified, but not from the levy of special assessments thereon for municipal improvements. Caverly-Gould Co. v. Springfield, 83 Vt. 396, 76 A. 39 (1910).
In suit to enjoin calling of special town meeting to see whether town would vote to rescind its previous action, there being no allegation that action adverse to corporation was threatened at such town meeting, and no facts being set forth whereby it could be determined whether such an outcome was certain or even probable, petition was prematurely brought, and petitioner was not entitled to injunctive relief prayed for. Rixford Mfg. Co. v. Town of Highgate, 102 Vt. 1, 144 A. 680 (1929).
Cited. In re Northeast Washington County Community Health Center, 148 Vt. 113, 530 A.2d 558 (1987).
Within 10 days after the adjournment of any town meeting at which an exemption is granted under the provisions of section 3834 of this title, the town clerk shall report to the director, upon forms to be furnished by him or her, the date upon which such exemption was granted and the length of the term thereof.
Source. V.S. 1947, § 656. P.L. § 595. G.L. § 690. 1917, No. 99 .
Annually at town meeting, a town may vote to exempt from taxes the first $75,000.00 or a smaller amount of the appraised value of buildings used and occupied exclusively as homes, dwelling houses or farm buildings whether for sale or rent, provided such buildings have been constructed or put in the process of construction during the 12 months immediately preceding the meeting or are to be constructed or put in the process of construction during the 12 months immediately following the meeting. The duration of such exemption shall not exceed three years, to be determined by the vote. The exemption shall first be applicable against the grand list of the year in which the vote is taken.
Amended 1961, No. 255 , eff. July 31, 1961; 2003, No. 76 (Adj. Sess.), § 31.
Source. 1957, No. 77 . 1955, No. 130 . 1953, No. 15 . V.S. 1947, § 657. P.L. § 596. 1929, No. 19 , § 1. 1923, No. 18 . G.L. § 691. 1917, No. 38 .
Amendments--2003 (Adj. Sess.). Substituted "$75,000.00" for "$15,000.00" and "12 months" for "twelve months" in two places in the first sentence.
Amendments--1961. Maximum amount was raised from $5,000 to $15,000, maximum period was reduced from 5 to 3 years, and provision for application to buildings constructed or put in process 12 months preceding meeting was inserted.
Section did not apply to building erected for occupancy by tenants before amendment by Act 1929, No. 19 , wherein exemption was made to apply to certain dwelling houses erected after specified date, whether for sale or rent. Winooski v. Companion, 105 Vt. 1, 162 A. 795 (1932).
At an annual or special meeting a town may vote to exempt, for a period not exceeding five years at a time, real and personal estate used and occupied for or in connection with airport purposes.
Source. V.S. 1947, § 658. P.L. § 597. 1933, No. 157 , § 538. 1929, No. 20 , § 1.
Cross references. Exemption of lands purchased by municipal governments for airport purposes, see 5 V.S.A. § 754.
At an annual or special meeting a town may vote to exempt for a period not exceeding five years at a time real and personal estate used and occupied for hotel purposes. When a majority of those voting on the question of such exemption at an annual meeting vote in favor thereof, such vote shall not be valid unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question. When a majority of those voting on the question of such exemption at a special meeting vote in favor thereof, such vote shall not be valid unless it shall appear that such majority is equal in number to one-third of the total number of legal voters in such town, nor unless it shall appear that the total grand list of such majority is equal to at least one-half of the total grand list of those voting on such question.
Source. V.S. 1947, § 660. P.L. § 598. 1933, No. 157 , § 539. 1919, No. 26 . G.L. § 692. 1910, No. 34 , § 1.
Added 2013, No. 174 (Adj. Sess.), § 56.
Former § 3839. Former § 3839, which related to the method of setting certain exemptions in the grand list, was derived from 1957, No. 221 , § 2; V.S. 1947, § 661; P.L. § 599; G.L. § 693; 1917, No. 254 , § 665; P.S. § 499. This section was formerly repealed by 1995, No. 169 (Adj. Sess.), § 7(a), eff. May 15, 1996.
Applicability of 2013 (Adj. Sess.) enactment. 2013, No. 174 (Adj. Sess.), § 70(16) provides that Secs. 54 (shared equity housing) [which amended 32 V.S.A. § 3481], 55 (health and recreation property) [which amended 32 V.S.A § 3832(7)], 56 (town voted exemption) [which enacted this section], and 57 (education property tax exemption) [which amended 32 V.S.A. § 5401(10)(K)] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
When a society or body of persons associated for a charitable purpose, in whole or in part, including fraternal organizations, volunteer fire, and ambulance or rescue companies, owns real estate used exclusively for the purposes of such society, body, or organization, such real estate may be exempted from taxation, either in whole or in part, for a period not exceeding 10 years, if the town so votes. Upon the expiration of such exemption, a town may vote additional periods of exemption not exceeding five years each.
Amended 1961, No. 24 , eff. March 17, 1961; 1975, No. 156 (Adj. Sess.), § 1.
Source. V.S. 1947, § 662. P.L. § 600. 1927, No. 17 . G.L. § 694. 1915, No. 30 , § 1. P.S. § 500. 1906, No. 26 , § 1.
Amendments--1975 (Adj. Sess.) Inserted reference to ambulance or rescue companies.
Amendments--1961. Inserted reference to volunteer fire companies.
Cross references. Complete exemption of land used for charitable, religious and educational purposes, see § 3802 of this title.
This section is not unconstitutional for authorizing tax advantages for various clubs which might include private clubs having discriminatory membership requirements. 1970-72 Op. Atty. Gen. 260.
This section and § 3802(4) must be construed with reference to each other as parts of one system, and are to be construed most strongly against one who claims their benefit, but such construction must be reasonable and not such as to defeat their purposes. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
As this section was enacted later than § 3802(4), the general exceptions of the earlier statute are modified and made less inclusive by the later one. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
If the facts of a given case put the case within this section, the provisions of this section control over § 3802(4) of this title and there can be no tax exemption unless the town votes one. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
If facts are such that a given case falls within this section, the provisions of this section, rather than § 3802 of this title, are controlling and there can be no exemption from taxation without vote of town to that effect. Fort Orange Council v. French, 119 Vt. 378, 125 A.2d 835 (1956).
Where a Boy Scout organization owning real estate extended the use of it to Boy Scouts of other areas, such extension would not remove the organization from the coverage of this section and the real estate would continue to be taxable. Fort Orange Council v. French, 119 Vt. 378, 125 A.2d 835 (1956).
Real estate of fraternal order is not exempt unless town so votes, since the general exemption of § 3802 of this title does not apply to such property. Grand Lodge of Vermont, F. & A.M. v. City of Burlington, 104 Vt. 515, 162 A. 368 (1932).
Section 3802(4) and this section are in pari materia, since both relate to exemption of property from taxation, and are to be construed with reference to each other as parts of one system. Grand Lodge of Vermont, F. & A.M. v. City of Burlington, 104 Vt. 515, 162 A. 368 (1932).
The benefits of the real and personal property of nonprofit corporation which instructed children born blind or who became blind were "conferred upon an indefinite class of persons who are part of the public" within the meaning of § 3802(4) of this title, and the property was not used exclusively for the purposes of the organization within the meaning of this section, so that the corporation was entitled to a public use exemption under § 3802(4) of this title and this section was inapplicable. New York Institute for Education of Blind v. Town of Wolcott, 128 Vt. 280, 262 A.2d 451 (1970).
Cited. In re Northeast Washington County Community Health Center, 148 Vt. 113, 530 A.2d 558 (1987); American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 557 A.2d 900 (1989).
Former § 3841. Former § 3841, which related to the improvement of unoccupied or pasturage land, was derived from V.S. 1947, § 663; P.L. § 601; G.L. § 695; P.S. § 501; V.S. § 366; 1892, No. 10 , § 1.
Former § 3842. Former § 3842, which related to the method of setting the listed value in the grand list, was derived from 1957, No. 221 , § 3; V.S. 1947, § 664; P.L § 602; G.L. § 696; P.S. § 502; V.S. § 367; 1892, No. 10 , § 2.
A municipality may vote at any regular or special meeting to exempt, in full or in part, for a term not to exceed 40 years, a federally subsidized low- or moderate-income housing project from education property tax if federal assistance would not be available in the absence of such an exemption.
Added 1969, No. 268 (Adj. Sess.), § 1, eff. April 8, 1970; amended 2007, No. 190 (Adj. Sess.), § 6, eff. June 6, 2008.
Transition rule. 2007, No. 190 (Adj. Sess.), § 8 provides: "A federally subsidized low or moderate income housing project agreement entered into under 32 V.S.A. § 3843 prior to April 1, 2008, shall continue to be exempt from property tax to the extent and for the period provided for in the agreement; and shall affect the education property tax grand list and reduce the total education property tax due to the state from that municipality; provided, however, that beginning with fiscal year 2010, the agreement shall not affect the education property tax grand list nor reduce the total education property tax due to the state from that municipality, and that agreement shall be subject to the provisions of 32 V.S.A. § 5404a(d) for assessment of a separate tax on the municipality's municipal grand list."
Cross references. Exemption from property tax of improvements to dwellings made with funds for low income housing programs, see § 3847 of this title.
Former § 3844. Former § 3844, relating to allowing permissive referendum to disapprove action by the town's selectboard, was derived from 1969, No. 268 (Adj. Sess.), § 2.
Added 1975, No. 226 (Adj. Sess.), § 2; amended 2007, No. 92 (Adj. Sess.), § 23; 2013 No. 99 (Adj. Sess.), § 8, eff. Jan. 1, 2017; 2013, No. 174 (Adj. Sess.), § 28, eff. Jan. 1, 2015.
2017. In the second sentence, substituted "Public Utility Commission" for "Public Service Board" in accordance with 2017, No. 53 , § 12.
- 2014. In subsec. (b), deleted ", but not be limited to" following "include" in the second sentence in accordance with 2013, No. 5 , § 4.
Revision note - Section 28 of No. 174 and sec. 8 of No. 99 both amended subsec. (b) and the court harmonized the changes.
2014. The text of subsec. (b) is based on the harmonization of two amendments. During the 2013 Adjourned Session, subsec. (b) was amended twice, by Act Nos. 99 and 174, resulting in two versions of this subsection. In order to reflect all the changes enacted by the Legislature during the 2013 Adjourned Session, the text of Act Nos. 99 and 174 was merged to arrive at a single version of this subsection. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2013 (Adj. Sess.). Section heading: Substituted "Renewable" for "Alternate" at the beginning.
Subsec. (a): Substituted "renewable" for "alternate" following "voting, exempt".
Subsec. (b): Effective January 1, 2017 substituted "8010" for "219a" following "30 V.S.A. § ".
Amendments--2007 (Adj. Sess.). Subsec. (b): Inserted "net metering systems regulated by the public service board under 30 V.S.A. § 219a" following "methane".
Effective date of 2013 (Adj. Sess.) amendment. 2013, No. 99 (Adj. Sess.), § 10(e) provides: "Secs. 6 (application form) [which amended 30 V.S.A. § 8007], 7 (Vermont village green renewable project) [which amended 30 V.S.A. § 8104], 8 (alternate energy sources) [which amended this section], and 9 (tangible personal property) [which amended 32 V.S.A. § 9741] shall take effect on January 1, 2017.
Effective date and applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(8) provides that Secs. 26-29 (solar plant exemptions and valuation) [which amended this section, 32 V.S.A. §§ 3802(17), 3845 and 8701] and 32 (valuation of natural gas and petroleum infrastructure) [which amended 32 V.S.A. § 3621] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
Added 1977, No. 105 , § 24.
Cross references. Agriculture and forest lands use tax reimbursement to municipalities, see § 3760 of this title.
The legislative scheme regarding municipal tax stabilization plans clearly vests a considerable amount of discretion in the towns, and beyond the statutory requirements specifically enumerated in section 2741 of Title 24, towns which choose to offer tax stabilization contracts to owners of farmland, pursuant to the provisions of this section, are free to adopt any rules and requirements which in their judgment further the policies of their individual plans. Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982).
Where property owners petitioned selectmen of town to enter into a farmer's tax stabilization contract, and selectmen denied the petition based on the fact that the property owners failed to meet the selectmen's income guideline, which required that property owners derive no less than two-thirds of their income from farming, board of appraisers erred in ordering the town to grant the property owners a farmer's contract, since the income criterion set by the selectmen was well within the bounds of this section and was constitutionally sound. Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982).
Limiting farmer's tax stabilization contracts, negotiated with a municipality pursuant to the provisions of this section, to those property owners whose income was predominantly derived from farming did not create an unreasonable classification for tax purposes in contravention of the equal protection clause. Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982).
Town could properly choose to limit the benefits of its farmer's tax stabilization contracts to property owners who derived no less than two-thirds of their income from farming since that income eligibility requirement clearly met the criterion of subdivision (a)(1) of this section requiring that such contracts be entered into only with owners of farmland "which is actively and exclusively devoted to farming and . . . operated or leased as a farm enterprise;" although the income requirement had been deleted from section 2741 of Title 24, governing municipal tax stabilization plans, it was clear from the language of the remaining subsections that the amendment only broadened the potential class from which towns could choose eligible property owners, according to their own criteria. Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982).
At an annual or special meeting, a municipality may vote to exempt, for a period not exceeding five years, the property tax on the value of improvements made to principal dwelling units with funds provided in whole or in part by a nonprofit, neighborhood or municipal housing improvement program which limits eligibility to residents with incomes below the median income of the State. Such programs include neighborhood housing services, Community Loan Funds, community land trusts, neighborhood planning associations and municipal housing improvement programs.
Added 1989, No. 23 .
2013 Deleted "but are not limited to" following "include" in accordance with 2013, No. 5 , § 4.
Added 1991, No. 203 (Adj. Sess.), § 2, eff. May 27, 1992.
Added 1991, No. 203 (Adj. Sess.), § 3, eff. May 27, 1992.
Added 2013, No. 59 , § 14a.
SUBCHAPTER 1. QUADRENNIAL APPRAISAL
SUBCHAPTER 2. REPEAL OF QUADRENNIAL APPRAISALS
Former §§ 3901-3916. For provisions relating to repeal of §§ 3901-3916, see §§ 3941-3944 of this title.
Repeal of §§ 3901-3906 of this title took effect prior to July 1, 1961, in towns or cities so voting; see §§ 3941-3944 of this title.
Former § 3901 relating to appraisal in towns was derived from V.S. 1947, § 680; 1947, No. 12 , § 1; P.L. § 631; 1933, No. 11 ; G.L. § 732; 1908, No. 24 ; P.S. § 524; 1904, No. 27 , § 1; 1898 S., No. 1, § 1; V.S. § 387; 1890, No. 11 , §§ 1, 2; R.L. § 292; 1876, No. 15 , § 1; 1872, No. 5 , § 1; G.S. 83, § 20; 1855, No. 43 , § 19; 1853, No. 36 , §§ 1, 3; 1851, No. 41 , § 1; 1841, No. 16 , § 14; 1825, No. 9 , § 11; 1820, p. 3, 4, §§ 1, 4.
Former § 3902 relating to appraisal in unorganized towns and gores was derived from V.S. 1947, § 681; 1947, No. 12 , § 2; P.L. § 632; 1933, No. 14 , § 2.
Former § 3903 relating to appraisal of railroad property was derived from V.S. 1947, § 682; 1947, No. 12 , § 3; P.L. § 633; G.L. § 733; P.S. § 527; R. 1906, § 477; V.S. § 390; 1894, No. 6 , § 2; R.L. § 295; 1880, No. 80 , § 3; 1876, No. 17 , § 1; 1874, No. 4 , § 1.
Former § 3904 relating to evaluating property of public utilities was derived from V.S. 1947, § 683; 1939, No. 15 , § 1.
Former § 3905 relating to appraisal of lands used for public or charitable purposes was derived from V.S. 1947, § 687; P.L. § 638; G.L. § 738; 1915, No. 32 , § 1; 1908, No. 26 , § 1; P.S. § 535; V.S. § 397; R.L. § 312; 1876, No. 20 , § 1.
Former § 3906 relating to listers' oath was derived from 1957, No. 221 , § 7; V.S. 1947, § 684; P.L. § 634; G.L. § 734; P.S. § 528; 1898, No. 15 , § 1; V.S. § 391; R.L. § 296.
Former § 3907 relating to notice of and hearing on appraisal was derived from V.S. 1947, § 685; P.L. § 635; 1923, No. 20 ; G.L. § 735; 1908, No. 25 , § 1; P.S. § 529; 1906, No. 29 , § 1.
Former § 3908 relating to correction of omissions and errors was derived from V.S. 1947, § 686; P.L. § 637; G.L. § 737; 1910, No. 41 , § 1; P.S. §§ 533, 556; V.S. §§ 395, 419; 1882, No. 2 , § 15; R.L. §§ 309, 343; 1878, No. 102 , § 4; 1874, No. 5 ; G.S. 83, §§ 24, 26; 1855, No. 43 , §§ 23, 25; 1849, No. 17 ; 1847, No. 40 , § 2; 1844, No. 8 , § 4.
Former § 3909 relating to correcting defective or invalid quadrennial appraisal was derived from V.S. 1947, § 688; P.L. § 639; G.L. § 739; 1910, No. 47 , § 21.
Former § 3910 relating to duties of listers was derived from V.S. 1947, § 689; P.L. § 640; G.L. § 740; 1910, No. 47 , § 23.
Former § 3911 relating to duties of town clerk was derived from V.S. 1947, § 690; P.L. § 641; G.L. § 741; 1910, No. 47 , § 24.
Former § 3912 relating to notice of and hearing on corrected appraisal was derived from V.S. 1947, § 691; P.L. § 642; G.L. § 742; 1910, No. 47 , § 25.
Former § 3913 relating to procedure upon expiration of term or death of lister was derived from V.S. 1947, § 692; P.L. § 643; G.L. § 743; 1910, No. 47 , § 22.
Former § 3914 relating to abstract of quadrennial appraisal, filing was derived from V.S. 1947, § 693; P.L. § 644; 1919, No. 30 , § 1.
Former § 3915 relating to certification of abstract was derived from V.S. 1947, § 694; P.L. § 645; 1919, No. 30 , § 2.
Former § 3916 relating to transmission of abstract to commissioner was derived from V.S. 1947, § 695; P.L. § 646; 1919, No. 30 , § 3.
Former §§ 3941-3944. Former § 3941, relating to the purpose of the subchapter, was derived from 1957, No. 219 , § 1.
Former § 3942, relating to references to amended or repealed "quadrennial appraisals", was derived from 1957, No. 219 , § 2.
Former § 3943, relating to repealed provisions, was derived from 1957, No. 219 , § 4.
Former § 3944, relating to the effective date of subchapter, was derived from 1957, No. 219 , § 5.
SUBCHAPTER 1. INVENTORIES
SUBCHAPTER 2. APPRAISALS
SUBCHAPTER 3. INDIVIDUAL LISTS
Article 1. Drawing Up Lists.
Article 2. Abstracts of Individual Lists.
SUBCHAPTER 4. GRAND LIST OF TOWN
Article 1. Drawing Up Grand List.
Article 2. Abstracts of Grand List.
SUBCHAPTER 5. HEARINGS ON APPRAISALS AND ABSTRACTS
SUBCHAPTER 6. CORRECTIONS IN GRAND LIST AFTER RETURN
SUBCHAPTER 7. OTHER TAX LISTS
SUBCHAPTER 8. EXTENSIONS OF TIME
Cross references. Property to be listed at one percent, see § 3482 of this title.
Amended 1977, No. 105 , § 14(a); 1999, No. 49 , § 25, eff. June 2, 1999; 2005, No. 38 , § 5, eff. June 2, 2005.
Source. Subsec. (a): V.S. 1947, § 696. P.L. § 647. G.L. § 744. 1912, No. 42 , § 11. 1910, No. 38 , § 12. P.S. § 536. V.S. § 398. 1882, No. 2 , § 1. R.L. § 318. 1880, No. 78 , § 2.
Subsec. (b): V.S. 1947, § 826. 1939, No. 21 , § 4.
Amendments--2005 Subsec. (a): Substituted "of each taxpayer's" for "his" preceding "taxable property" and inserted "including income and expense information with respect to any income-producing properties" in the second sentence.
Amendments--1999. Subsec. (b): Amended generally.
Amendments--1977 Substituted "director" for "commissioner" or "commissioner of taxes".
Law review. Valuation of business inventory: a proposal to adopt average valuation appraisal, see 1 Vt. L. Rev. 203, 212 (1976).
Such form shall contain the following:
I do solemnly swear (or affirm), under the pains and penalties of perjury, that, to my best knowledge and belief, the foregoing inventory by me subscribed is a full, true, and correct list and description of all taxable property, both real and personal, which should be set in the list to me. ____________________________________________________________ Sign here
Listers may administer all oaths prescribed in this chapter other than such as are required to be administered to listers.
Source. 1949, No. 19 . V.S. 1947, No. 13 , § 2. P.L. § 648. G.L. § 748. 1917, No. 254 , § 716, 1910, No. 28 , § 3. P.S. § 540. V.S. § 402. 1882, No. 2 , § 3. R.L. § 320. 1880, No. 78 , § 4.
Inventory forms and printed copies of the law prepared as provided in subdivision 3411(6) of this title, shall be delivered by the town clerk or listers to all taxpayers requesting the same. At the expense of the town, listers shall forward by mail such inventories and copies to such foreign corporations and nonresidents who are taxable therein, except those taxable for real estate only, as shall be known to them; and the listers or town clerk in like manner may furnish such copies to any taxpayer. Failure on the part of the listers or town clerk to mail or otherwise to furnish such copies, or of the aforesaid persons or corporations to receive the same, shall not in any manner affect or invalidate a grand list prepared and filed according to law.
Amended 1993, No. 49 , § 3, eff. May 28, 1993.
Source. V.S. 1947, § 699. P.L. § 650. G.L. § 750. 1910, No. 38 , § 18. P.S. § 542. V.S. § 404. 1882, No. 2 , § 5. R.L. § 321. 1880, No. 78 , § 5.
Amendments--1993. Substituted "section "3411(6)" for "section 3406" following "provided in" in the first sentence.
On or before April 20, unless otherwise required, every taxable person shall procure such inventory form, make full answers to all interrogatories therein, subscribe the same, make oath thereto, and deliver or forward the same to one of the listers in the town wherein such person owns or possesses property required by law to be set to him or her in the grand list. When notice in writing to file, deliver, or forward such inventory on or before a given date is delivered by one of the listers to a person, or mailed postage prepaid to him or her at his or her last known post office address, such person, within the time therein specified, shall properly fill out such inventory and deliver or forward the same to one of the listers, notwithstanding he or she may not own or possess property subject to taxation. Persons taxable only for real estate shall not be required to file such inventory unless notified so to do as herein provided.
Amended 2013, No. 73 , § 31, eff. July 1, 2014.
2013. In the last sentence, deleted "and persons taxable only upon their polls" following "real estate" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Revision note - Deleted "and persons taxable only upon their polls" in last sentence pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2013 Deleted "and persons taxable only upon their polls" before "shall not be required" in last sentence.
Law review. Valuation of business inventory: a proposal to adopt average valuation appraisal, see 1 Vt. L. Rev. 203, 210 (1976).
The officer of a corporation on whom service of process may be made shall procure such form and the same shall be executed by its president or other principal officer and the same shall be delivered or forwarded to one of the listers. The person who has charge of the property of a trust, or the property of an estate of a decedent or of a ward or of the property of another person shall procure and deliver or forward such form to one of the listers.
Source. V.S. 1947, § 701. P.L. § 652. G.L. § 752. P.S. § 544. V.S. § 406. 1882, No. 2 , § 7. R.L. §§ 323, 324. 1880, No. 78 , §§ 7, 8.
Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer's control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation.
Amended 1965, No. 194 , § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49 , § 28, eff. June 2, 1999.
Source. V.S. 1947, § 749 II. 1947, No. 13 , § 2. P.L. § 704. G.L. § 810. 1917, No. 254 , § 778. 1915, No. 34 , § 7. 1915, No. 40 , § 1. P.S. § 578. V.S. § 439. 1882, No. 2 , § 30. R.L. § 330. 1880, No. 78 , § 14.
Revision note. Subsec. (b), which provided that justices of the peace had concurrent jurisdiction with county [superior] and district courts, was omitted as obsolete, since justices of the peace no longer have judicial jurisdiction. See 1973, No. 249 (Adj. Sess.). "(a)" was then deleted to conform to V.S.A. style.
Amendments--1999. Section amended generally.
Amendments--1965. Subsec. (b): Substituted "district" for "municipal" court.
Applicability--1999 amendment. 1999, No. 49 , § 38(k) provides that the amendment to this section by section 28 of that act shall apply to valuation appeals of grand lists for 2000 and after.
Inventories filled out by taxpayers shall be lodged by the listers in the town clerk's office on or before June 1, shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories and shall be retained therein for a period of not less than three years.
Added 1999, No. 49 , § 26, eff. June 2, 1999.
Source. V.S. 1947, § 750. 1941, No. 15 , § 1. P.L. § 705. 1933, No. 157 , § 643. 1927, No. 14 , § 2. G.L. § 811. P.S. § 579. 1902, No. 16 , § 1. V.S. § 440. 1884, No. 4 . 1882, No. 2 , § 26.
Amendments--1999. Added "shall be maintained in a manner reasonably calculated to protect the confidentiality of the information contained in the inventories" following "June 1".
Cross references. Extensions of time, see chapter 129, subchapter 8 of this title.
Provisions of section are not complied with by microfilming and destroying original returns after such photographic process is completed. 1946-48 Op. Atty. Gen. 336.
Failure of listers to file tax inventories with town clerk does not subject them to fine provided by 24 V.S.A. former § 723, as such section applies only to failure to take up or carry on general duties of the office and not to single instances of failure to perform the whole duty. State v. Allen, 71 Vt. 323, 45 A. 218 (1899).
A person who wilfully destroys or removes an inventory from the office of the town clerk during the time the same is required to be preserved, except in obedience to process, shall be fined $500.00.
Source. V.S. 1947, § 751. P.L. § 706. G.L. § 812. P.S. § 580. V.S. § 441. 1882, No. 2 , § 27.
Amended 1977, No. 105 , § 14(a); 1999, No. 49 , § 27, eff. June 2, 1999; 2017, No. 93 (Adj. Sess.), § 27.
Source. V.S. 1947, § 752. P.L. § 707. 1933, No. 157 , § 645. G.L. § 813. 1912, No. 45 , §§ 1, 2. 1910, No. 48 , § 1. P.S. § 581. 1906, No. 33 , § 1. V.S. § 442. 1882, No. 2 , § 28.
Amendments--2017 (Adj. Sess.). Added subsec. designations.
Subsec. (b): Deleted "town grand jurors," after "collectors of taxes," and inserted "or" after "and the taxpayer,".
Amendments--1977 Substituted "director" for "commissioner of taxes".
Persons liable to pay taxes in unorganized towns or gores, except as otherwise provided, shall be subject to the same provisions in regard to making out and returning inventories of property to which taxpayers in organized towns are subject; and in taking the list for taxation in unorganized towns and gores, the appraisers therefor, except as otherwise provided, shall be governed by the provisions of this chapter.
Source. V.S. 1947, § 772. P.L. § 726. G.L. § 861. 1912, No. 42 , § 10. 1910, No. 38 , § 19. P.S. § 587. V.S. § 448. 1882, No. 2 , § 31.
On April 1, the listers shall proceed to take up such inventories and make such personal examination of the property which they are required to appraise as will enable them to appraise it at its fair market value. When a board of listers is of the opinion that expert advice or assistance is needed in making any appraisal required by law, it may, with approval of selectboard or by vote of the town, employ such assistance.
Source. 1957, No. 221 , § 8. 1949, No. 20 . V.S. 1947, § 702. P.L. § 653. G.L. § 753. P.S. § 546. V.S. § 408. 1882, No. 2 , § 9. R.L. § 325. 1880, No. 78 , § 9.
Biennial determination of aggregate fair market value. 1993, No. 210 (Adj. Sess.), § 174, provided: "Notwithstanding any other provision of law, beginning January 1, 1992, the commissioner of taxes shall determine the aggregate fair market value and the coefficient of dispersion of all taxable property biennially, instead of annually."
Biennial determination of aggregate fair market value. 1995, No. 178 (Adj. Sess.), § 177 provides: "Notwithstanding any other provision of law, beginning January 1, 1992, the commissioner of taxes shall determine the aggregate fair market value and the coefficient of dispersion of all taxable property biennially, instead of annually."
Cross references. Assessment map defined, see 26 V.S.A. § 2502(4)(E).
Employment of contract appraisers, see § 4052 of this title.
The purpose of this section is to protect the taxpayer individually and collectively from property taxation based upon arbitrarily determined appraisal values. In re Corp. of Windham College, 34 B.R. 408 (Bankr. D. Vt. 1983).
The City of Rutland, Vermont's assessment and collection of taxes is a core governmental function. Sobel v. City of Rutland, 192 Vt. 538, 60 A.3d 625 (2012).
No Fourth Amendment search occurred when town listers encountered marijuana in the course of their examination of defendants' property for appraisal purposes; therefore, whether or not the listers were on defendants' property lawfully, evidence of defendants' possession of marijuana plants and drug paraphernalia seized under a warrant based on information supplied by the listers was admissible in prosecution for felony marijuana cultivation, and misdemeanor possession of marijuana. State v. Schofner, 174 Vt. 430, 800 A.2d 1072 (mem.) (2002).
Failure of tax assessors to make a personal examination of property prior to rendering tax assessments thereon was not alone fatal to town claims for property taxes. In re Corp. of Windham College, 34 B.R. 408 (Bankr. D. Vt. 1983).
Cited. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981); Kingsland Bay School, Inc. v. Town of Middlebury, 153 Vt. 201, 569 A.2d 496 (1989); Elliott v. Town of Barnard, 153 Vt. 306, 571 A.2d 653 (1989).
Added 1997, No. 60 , § 46, eff. Jan. 1, 1998; amended 2005, No. 38 , § 8; 2005, No. 215 (Adj. Sess.), § 284; 2015, No. 134 (Adj. Sess.), § 6, eff. May 25, 2016; 2019, No. 51 , § 24.
Amendments--2019. Subsec. (b): Substituted "85" for "80," and inserted "above 115 percent, or" in the first sentence.
Amendments--2015 (Adj. Sess.). Subsec. (a): Deleted the former final sentence.
Subsec. (d): Added subsec. (d) and redesignated former subsec. (d) as subsec. (e).
Amendments--2005 (Adj. Sess.). Subsec. (a): Amended generally.
Amendments--2005 Subsec. (a): Substituted "$8.80 per grand list" for "$6.00 per grand list", inserted "and $8.50 per parcel of this amount shall be paid to the town" and added "and $0.30 per parcel of this amount shall be paid to the lister training subaccount, to the credit of the town in which the parcel is located" and made a minor change in punctuation.
Cited. Williams v. Town of Lyndon, 178 Vt. 507, 872 A.2d 341 (mem.) (March 11, 2005); M.T. Associates v. Town of Randolph, 179 Vt. 81, 889 A.2d 740 (October 7, 2005).
Former §§ 4042, 4043. Repeal of §§ 4042, 4043 of this title took effect prior to July 1, 1961, in towns or cities so voting; see §§ 3941-3944 of this title.
Former § 4042 relating to changes in appraisal, generally was derived from 1953, No. 49 ; V.S. 1947, § 705; 1939, No. 16 , § 1; 1935, No. 25 , § 1; P.L. § 661; G.L. § 775; P.S. § 555; 1906, No. 30 , § 1; 1896, No. 13 , § 1; V.S. § 418; 1882, No. 2 , § 15; R.L. § 342; 1872, No. 6 ; G.S. 83, § 19; 1855, No. 43 , § 18; 1853, No. 40 ; 1841, No. 16 , § 13; 1825, No. 9 , § 19; 1820, p. 5, § 5.
Former § 4043 relating to mines, quarries and manufacturing plants was derived from V.S. 1947, §§ 707, 708; P.L. §§ 662, 663; 1933, No. 12 , §§ 1, 2.
Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on April 1.
Source. 1957, No. 260 , § 1. 1957, No. 221 , § 9. V.S. 1947, § 704. P.L. § 655. 1933, No. 157 , § 596. G.L. § 766. 1917, No. 254 , § 734. P.S. § 548. V.S. § 410. 1882, No. 2 , § 11. R.L. § 317. 1880, No. 78 , § 1.
When listers have made the appraisals at fair market value, and have done so according to their best and sound judgment, they have performed their statutory duty. Royalton Taxpayers Protective Association v. Wassmansdorf, 128 Vt. 153, 260 A.2d 203 (1969).
Listers' duty to appraise real estate and personal property at its fair market value is an exercise of the sound judgment of the appraisers. Town of Pawlet v. Witherspoon, 128 Vt. 120, 259 A.2d 15 (1969).
Listers' duty to appraise is judicial in character, and they act upon their best discretion and judgment. Royalton Taxpayers Protective Association v. Wassmansdorf, 128 Vt. 153, 260 A.2d 203 (1969).
Listers are not empowered to delegate their duty to appraise at market value and in their best and sound discretion to others. Royalton Taxpayers Protective Association v. Wassmansdorf, 128 Vt. 153, 260 A.2d 203 (1969).
Town meeting does not have power to instruct listers as to their duties or to instruct them to disregard property assessments made or approved by them. Royalton Taxpayers Protective Association v. Wassmansdorf, 128 Vt. 153, 260 A.2d 203 (1969).
If any business is normally operated for a period less than 12 consecutive months and is not in operation on April 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.
Source. 1957, No. 260 , § 2.
The listers shall notify the taxpayer in writing within five days after the filing of such inventory of the appraised value of such property.
Source. 1957, No. 260 , § 3.
If no appeal is taken within the time allowed under section 4403 of this title, or if an appeal is taken, upon determination of such appeal, the listers shall amend the grand list and make a certificate thereon of that fact.
Source. 1957, No. 260 , § 5.
Revision note. Words "under section 4403 of this title" were substituted for "therefore" in the interests of clarity.
When the last owner of record of real estate is a nonresident and not taxable for personal estate in the town where the real estate is situated, it shall be set to such owner at the same valuation as if he or she had made a legal inventory.
Source. V.S. 1947, § 718. P.L. § 673. G.L. § 783. P.S. § 564. V.S. § 426. 1882, No. 2 , § 19.
Upon the request of the listers of a town wherein orchard lands lie or upon the request of an owner of orchard lands, the director shall provide expert advice and assistance to the listers in making reappraisals of such lands.
Amended 1957, No. 219 , § 3, eff. July 1, 1961; 1977, No. 105 , § 14(a).
Source. V.S. 1947, § 706. 1939, No. 16 , § 2. 1935, No. 25 , § 2.
Amendments--1977. Substituted "director" for "commissioner of taxes".
Amendments--1957. Omitted reference to section 4042 of this title.
This amendment takes effect on July 1, 1961, or earlier if a town so votes under § 3944 of this title.
As soon as may be after March 31 next succeeding their appointment, the appraisers shall, in the respective unorganized towns and gores for which they are appointed, perform the same duties as are prescribed by law for listers in towns, and be subject to the same liabilities.
Source. 1957, No. 221 , § 15. V.S. 1947, § 773. P.L. § 727. 1933, No. 14 , § 1. 1925, No. 24 , § 1. G.L. §§ 858, 862. 1912, No. 42 , §§ 3, 6. 1910, No. 38 , § 9. P.S. § 523. V.S. § 386. R.L. § 291. 1862, No. 18 , § 2.
The appraisals made under section 4050 of this title shall be the only appraisals for taxation in unorganized towns and gores. In making such appraisals, the appraisers shall appraise and set in the list, apart from the taxable real estate, lands sequestered for public, pious or charitable uses and paying an annual rent.
Source. V.S. 1947, § 774. P.L. § 728. 1933, No. 14 , § 1. 1919, No. 29 , § 4. G.L. § 863. 1915, No. 32 , § 2. 1912, No. 42 , § 4. 1908, No. 26 , § 1. P.S. § 535. V.S. § 397. R.L. § 312. 1876, No. 20 , § 1.
Revision note. References to §§ 3902, 3905 were deleted as such sections have been repealed.
Added 1985, No. 264 (Adj. Sess.), § 1; amended 1987, No. 101 ; 1989, No. 264 (Adj. Sess.), § 5; 1995, No. 169 (Adj. Sess.), § 8, eff. May 15, 1996.
Amendments--1995 (Adj. Sess.) Subsec. (b): Inserted "in the case of an appraiser hired to do a townwide reappraisal" preceding "at least one".
Amendments--1989 (Adj. Sess.). Subsec. (a): Substituted "approved" for "certified" following "unless".
Subsec. (b): Substituted "approval" for "certification" preceding "which shall".
Amendments--1987. Subsec. (b): Deleted "in the state of Vermont" following "reappraisals" at the end of the subsection.
Expiration date of 1989 (Adj. Sess.) amendment. 1993, No. 217 . (Adj. Sess.), § 17, provided for the repeal of 1989, No. 264 (Adj. Sess.), § 7(b), which is noted under this section in the 1993 cumulative supplement.
ARTICLE 1. Drawing Up Lists
When an inventory is properly filled out, sworn to and delivered and, in the opinion of the listers, contains full, true and correct answers to all the interrogatories therein which such taxpayer is required to answer, and a full, true and correct statement of all the items of property for which the taxpayer filling out such inventory is taxable, the listers shall complete the list of such taxpayer as provided in this chapter.
Source. V.S. 1947, § 703. P.L. § 654. G.L. § 765. P.S. § 547. V.S. § 409. 1882, No. 2 , § 10. R.L. §§ 325, 339. 1880, No. 78 , § 9. 1864, No. 64 , § 1. G.S. 83, §§ 19, 29. 1855, No. 43 , §§ 18, 28. 1842, No. 1 , § 12. 1841, No. 16 , § 13. 1825, No. 9 , § 7. R. 1797, p. 571, § 9. 1791, Jan., p. 13, § 1. 1787, p. 8.
Authority of listers, under § 4084 of this title, exists only where failure of taxpayer to return an inventory or answer an interrogatory is wilful, and where such failure is not wilful, listers should complete such list in the ordinary way as provided in this section and former § 4042 of this title. Frazier v. Slack, 85 Vt. 160, 81 A. 161 (1911).
Where failure of taxpayer to return inventory or answer an interrogatory is not wilful, listers should complete such list in the ordinary way as provided by former § 4042 of this title and this section and not as provided by § 4084 of this title. Frazier v. Slack, 85 Vt. 160, 81 A. 161 (1911).
One percent of the listed value of the real estate taxable to a person shall be added to one percent of the listed value of his or her personal estate; and the sum so obtained shall constitute his or her grand list.
Source. 1957, No. 221 , § 10. V.S. 1947, § 712. 1935, No. 26 . P.L. § 667. 1933, No. 16 , § 1. G.L. § 779. P.S. § 560. V.S. § 423. 1882, No. 2 , § 16.
Revision note. Deleted ", with the amount of his taxable poll, if any," after "obtained" and last two sentences pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
In suit to recover taxes paid under protest, taxpayer cannot show that he did not in fact own property listed to him, where there was evidence tending to show such ownership, and question was considered by listers, and again on appeal by board of civil authority. Weatherhead v. Town of Guilford, 62 Vt. 327, 19 A. 717 (1890).
Setting in list of personal property, such as money, debts due, etc., is matter resting altogether in discretion of listers, and they are only liable for errors purposely made, out of malice towards party injured. Stearns v. Miller, 25 Vt. 20 (1852).
Setting of number of acres of land appraised in list of owners is nothing more, ordinarily, than matter of fact; but listers, in doing this, are required to act in good faith and with common care and skill and prudence and if through either fraud, malice or negligence damage ensues, they are liable. Stearns v. Miller, 25 Vt. 20 (1852).
As property owners, plaintiffs seeking declaratory judgment to have boundary line determined for tax purposes had the right to be taxed only once on their land, part of which was being taxed by each of two towns. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
Former § 4083. Repeal of this section took effect prior to July 1, 1961, in towns or cities so voting; see §§ 3941-3944 of this title.
Former § 4083 relating to deductions for exempt realty was derived from V.S. 1947, § 709; P.L. § 664; G.L. § 776; 1915, No. 1 , § 55; P.S. § 557; V.S. § 420; R.L. § 349.
When a person willfully omits to make, swear to, and deliver an inventory, or to answer any interrogatory therein as required by this chapter, or makes a false answer or statement therein, or if the listers believe that an inventory does not contain a full, true, and correct statement of the taxable property of such person, the listers shall ascertain as best they can the amount of the taxable property of such person and appraise the same at its fair market value. When, in the opinion of the listers, the amount so obtained is less than the amount of the taxable property of such person, they shall further appraise his or her property at a sum which will, in their judgment, equal the difference between the amount of such appraisal and the amount of his or her taxable property. When taxable property of such person is not ascertainable by the listers, they shall appraise the property of such person at a sum which, in their judgment, is the fair market value of all the taxable property owned by him or her. The amount so obtained, multiplied by the percent of fair market value that is used by the listers in the town in which the property is situated, shall be the listed value, one percent of which shall constitute the grand list of such person.
Source. 1957, No. 221 , § 11. V.S. 1947, § 713. 1947, No. 13 , § 2. P.L. § 668. G.L. § 780. 1910, No. 45 , § 1. P.S. § 561. 1906, No. 31 , § 1. V.S. § 424. 1882, No. 2 , § 17. R.L. § 326. R.S. p. 541-543. 1880, No. 78 , § 10. 1825, No. 9 , §§ 5, 7, 8, 9, 12, 14, 17. 1797, Feb., p. 13, § 11. 1797, Feb., p. 14, § 12. 1797, Feb., p. 16, § 14. 1797, Feb., p. 17, § 15. 1797, Feb., p. 18, § 17. R. 1787, p. 9-12.
2013. In the last sentence, deleted ", together with the amount of the taxable poll, if any," following "one percent of which" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Revision note - Deleted from last sentence ", together with the amount of the taxable poll, if any," pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Authority of listers to make a taxpayer's list, under this section, exists only where failure of taxpayer to return an inventory or answer an interrogatory is wilful, but where such failure is not wilful, the listers should complete such list in the ordinary way as provided in §§ 4042 (now repealed) and 4081 of this title. Frazier v. Slack, 85 Vt. 160, 81 A. 161 (1911).
Section 3651 of this title, specifying to whom and where taxable real estate shall be set in the list; § 3691 of this title, containing like provisions as to personal estate; and § 4152 of this title, declaring the required particulars of the completed grand list, are as applicable where taxpayer's list is made up by the listers pursuant to this section owing to wilful omission to return an inventory, as where list is based on an inventory properly returned; and complete grand list of a taxpayer who has wilfully omitted to return an inventory need not recite in detail action of listers in making it. Smith v. Stannard, 81 Vt. 319, 70 A. 568 (1908).
The purpose of this section is to provide a means of disclosing the amount of taxable property held by a taxpayer, thereby enabling listers to make an appraisal, not to solicit the landowners' views as to the fair market value of the property. Villeneuve v. Town of Underhill, 130 Vt. 446, 296 A.2d 192 (1972).
In this section word "wilfully" means intentionally and nothing more. Buchanan v. Cook, 70 Vt. 168, 40 A. 102 (1897).
Listers act judicially and they have authority under this section to reject taxpayer's inventory and make up new one for him, if they believe on reasonable grounds, and not as matter of caprice, that taxpayer's inventory is not a full, true, and correct list of his taxable property. Braley v. City of Barre, 88 Vt. 251, 92 A. 236 (1914).
Fact that taxpayer is generally reputed of means cannot be basis of judicial belief sufficient to authorize listers, under this section, to increase amount shown by taxpayer's inventory. Braley v. City of Barre, 88 Vt. 251, 92 A. 236 (1914).
Taxpayer cannot attack action of listers under this section, in assessing him $5,000 in addition to amount shown by his inventory, because listers believed this too small, where listers acted on facts that three years before plaintiff inherited $28,080; that there were facts and circumstances tending to show his continued use and control of a comparatively large sum of money, that he refused to tell the listers what had become of the $28,080; and where action of listers was affirmed on the same facts by board of civil authority and by commissioner of taxes. Braley v. City of Barre, 88 Vt. 251, 92 A. 236 (1914).
Action of listers is judicial when they further appraise taxpayer's property; in action to recover goods taken by a collector in satisfaction of a tax, evidence is not admissible to attack the assessment of the listers by showing that they had no facts on which to base it. Fulham v. Howe, 60 Vt. 351, 14 A. 652 (1888).
Where listers, dissatisfied with inventory submitted by taxpayer, reject it and make up a new one for him under this section, they must appraise his real estate, and not merely take its valuation by way of bare transfer from the quadrennial appraisal. Ryan v. Rooney, 88 Vt. 88, 90 A. 891 (1914).
Where taxpayer to knowledge of listers refused to make oath to his inventory, listers had no authority to base his list thereon, but should have ascertained as best they could the amount of his taxable property and appraised it at its true value. Bixby v. Roscoe, 85 Vt. 105, 81 A. 255 (1911).
Where taxpayer omitted from his inventory certain notes, stating he could not tell how much was due on them, and listers valued them as best they could, any error by listers in determining the amount did not invalidate list, when they acted in good faith and with common care and skill. Bullock v. Town of Guilford, 59 Vt. 516, 9 A. 360 (1887).
Listers of town are liable for neglect of duty, where person is improperly assessed, and compelled to pay taxes in consequence of such assessment. Howard v. Shumway, 13 Vt. 358 (1841).
When the list of a person has been made under the provisions of section 4084 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day fixed by law on or before which abstracts of individual lists shall be completed and lodged in the town clerk's office, by a written notice delivered to him or her personally, or by certified mail or left at his or her last and usual place of abode, if a resident, or if a nonresident, mailed to him or her at his or her last known residence. The notice to a corporation shall be delivered personally or by certified mail to the officer whose duty it is to make the inventory.
Amended 1973, No. 104 , § 1, 1983, No. 85 , § 1.
Source. V.S. 1947, § 717. P.L. § 672. 1933, No. 157 , § 614. 1921, No. 36 . G.L. § 782. 1917, No. 43 , § 1. 1915, No. 36 , § 1. P.S. § 563. V.S. § 425. 1882, No. 2 , § 18. R.L. § 346. 1886, No. 14 . 1864, No. 64 , § 4. G.S. 83, § 27. 1855, No. 43 , § 26. 1851, No. 41 , § 2. 1844, No. 8 , § 3. 1841, No. 16 , §§ 17, 23. 1829, No. 11 , § 1. 1825, No. 9 , §§ 8, 13. R. 1797, p. 570, § 8. 1791, Jan., p. 16, § 10. 1787, p. 9.
Amendments--1983. Substituted "fourteen" for "six" preceding "days" in the first sentence.
Amendments--1973. Substituted "certified" for "registered" mail.
If taxpayer's list is made up by listers by reason of his failure to return an inventory, provisions of this section apply, and are mandatory. Thomas v. Leland, 70 Vt. 223, 39 A. 1094 (1898).
Fact that same assessment was made a previous year will not obviate necessity of giving notice. Dean v. Aiken, 48 Vt. 541 (1876).
Where listers rejected inventory and made wholly new one under § 4084 of this title, written notice that "we certify that the leases held by you have been treated as perpetual under § 3609 of this title" was insufficient compliance with this section, since it did not inform taxpayer that his list had not been accepted and a new one made up for him, but rather that it had been tampered with. Ryan v. Rooney, 88 Vt. 88, 90 A. 891 (1914).
Written notice from listers referring to section of statute under which they have proceeded and notifying taxpayer that they have "assessed" him certain sum, is sufficient. Meserve v. Folsom, 62 Vt. 504, 20 A. 926 (1889).
The inventory is not sufficient notice. Brush v. Buker, 56 Vt. 143 (1883).
Notice given in mode prescribed by this section, but a day or two late, was of no effect. Thomas v. Leland, 70 Vt. 223, 39 A. 1094 (1897).
It is not the duty of the listers to notify persons whom they assess of sum in which they are assessed, and of time and place when and where they will hear those who feel themselves aggrieved by such assessment; hence, want of such notice will not vitiate list. Clement v. Hale, 47 Vt. 680 (1874).
Notice required by this section will not cure defects in abstract of personal lists lodged in town clerk's office, as the one is a mere notice, the other an assessment or judgment. Barlett v. Wilson, 59 Vt. 23, 8 A. 321 (1886).
Allegations that listers failed to give notices required by section, and failed to complete and file abstracts within time and in manner required by statute, were insufficient to permit defense that it did not affirmatively appear that notices were posted. Town of Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
When, prior to December 15, the listers learn that real or personal estate is omitted from the inventory of a person returned in such year or that a person has failed to return an inventory for such year, they shall notify such person in writing. If such person fails to return an inventory within ten days thereafter, the listers shall act as provided in section 4084 of this title. Taxes shall be assessed and collected upon such grand list as is provided for the assessment and collection of other taxes.
Source. V.S. 1947, § 714. P.L. § 669. 1919, No. 32 . G.L. § 781. P.S. § 562. 1902, No. 15 , §§ 1, 2.
When the list of a person has been made under the provisions of section 4086 of this title, he or she shall be notified thereof by the listers on or before 14 days from the day on which the listers will meet to hear grievances of such persons by a written notice delivered to him or her personally, or left at his or her last usual place of abode, if a resident, or if a nonresident, mailed to his or her last known residence.
Amended 1983, No. 85 , § 2.
Source. V.S. 1947, § 715. P.L. § 670. 1919, No. 32 . G.L. § 781. P.S. § 562. 1902, No. 15 , §§ 1, 2.
Amendments--1983. Substituted "fourteen" for "six" preceding "days".
The notice to a corporation shall be delivered or mailed to the officer whose duty it is to make the inventory. Such notice shall be in writing and signed by the listers, setting forth their doings in respect thereof, and the time and place at which they will thereafter meet to hear the taxpayer therein named who is aggrieved by any of their actions relating to his or her list. Unless cause to the contrary is shown within the time named in such notice, such list will become the grand list of such person for the year beginning on the first day of the preceding April.
Source. V.S. 1947, § 716. P.L. § 671. 1919, No. 32 . G.L. § 781. P.S. § 562. 1902, No. 15 , §§ 1, 2.
ARTICLE 2. Abstracts of Individual Lists
Amended 1959, No. 87 , eff. April 1, 1959; 1971, No. 73 , § 6, eff. April 16, 1971; 1983, No. 85 , § 3; 1997, No. 71 (Adj. Sess.), § 65, eff. March 11, 1998; 1999, No. 49 , § 22b, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 10, eff. Feb. 17, 2004; 2007, No. 205 (Adj. Sess.), § 8.
Source. 1957, No. 221 , § 12. 1949, No. 21 , § 1. V.S. 1947, § 719. 1947, No. 13 , § 2. 1935, No. 27 , § 1. P.L. § 674. G.L. § 784. 1910, No. 46 , § 3. P.S. § 565. V.S. § 427. 1890, No. 13 , § 1. 1882, No. 2 , § 20. R.L. § 331. 1880, No. 78 , § 15. R.S. p. 542, § 12. 1825, No. 9 , § 12.
Revision note. From the last sentence of subsec. (a) deleted "and the amount at which each poll is listed", from subsec. (b) deleted "the valuation of all polls", and from subsec. (h) deleted from last sentence "a taxable poll or", pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2007 (Adj. Sess.). Subsec. (e): Added the second sentence, and added a comma following "time" near the beginning of the fifth sentence, effective April 1, 2009.
Subsec. (g): Added the second sentence, effective April 1, 2009.
Amendments--2003 (Adj. Sess.). Subsec. (e): Inserted "affected" preceding "persons", substituted "subdivision 5401(7)" for "section 5401(7)", and inserted "or the housesite as defined under subdivision 6061(11) of this title" in the first sentence, and substituted "14 days" for "fourteen days" in the second sentence.
Amendments--1999. Subsec. (e): Deleted "declared" preceding "homestead" in the first sentence.
Amendments--1997 (Adj. Sess.). Subsec. (e): Added "or any change in the allocation of value to the declared homestead as defined under section 5401(7) of this title".
Amendments--1983. Subsec. (c): Substituted "20" for "11" following "May".
Subsec. (e): Inserted "and place" following "time" in the first sentence and added the second sentence.
Amendments--1971. Subsec. (e): Rephrased and added provisions relating to presumption of mailing notices.
Amendments--1959. Subsec. (e): Added provision relating to personal notice of change in appraised value.
Effective date of amendments--2007 (Adj. Sess.). 2007, No. 205 (Adj. Sess.), § 13 provides in part that Sec. 8 of the act, which amended this section, shall apply to grand lists of April 1, 2009 and after.
Requirements regarding abstract of individual list of taxpayers to be filed by listers with town clerk are the same whether an individual list is based on the taxpayer's inventory, or is made up by listers under § 4084 of this title because of taxpayer's wilful omission to return inventory. Smith v. Stannard, 81 Vt. 319, 70 A. 568 (1908).
The duties imposed upon the listers to include within the grand list the substantial information outlined within section 4152 of this title, governing contents of the grand list, and under subsection (d) of this section to lodge the book or books, required by law to be furnished for the abstract of individual lists and the grand list, with the town clerk, are ministerial in nature for purposes of determining whether a remedy in mandamus will lie. Bargman v. Brewer, 142 Vt. 367, 454 A.2d 1253 (1983).
Answer alleging that abstract was not lawfully made up in that same was not "filed" in time required by law, was sufficient to raise question whether abstract was "lodged" in town clerk's office within time required by this section and § 4341 of this title. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Provision requiring listers to lodge in town clerk's office abstract of personal lists of all taxpayers for their inspection, is mandatory. Smith v. Hard, 59 Vt. 13, 8 A. 317 (1886).
Certificate stating, "The foregoing is a list of polls and ratable estate for the town of Orange, for the year 1919, as made and assessed by us this 24th day of April, 1919," and signed by the listers, is a sufficient compliance with subsec. (b), the form of certificate to be contained in the abstract of the personal list not being prescribed by the statute. Town of Orange v. City of Barre, 95 Vt. 267, 115 A. 238 (1921).
List should be so verified and authenticated by listers as to carry on its face fair evidence of what it is, thus while sheets of paper, not purporting to be such abstract, but signed on last page by two of the listers, as listers, did not meet requirements of this section, sheets of paper like the above, but with this certificate on the back, "We certify this to be the personal list of all the tax payers of Arlington for 1882," which was signed by the listers, did. Smith v. Hard, 61 Vt. 469, 17 A. 481 (1889).
When list required by section was neither signed nor certified by listers, and no minute was made by the town clerk of time when it was thus lodged, it was invalid; and taxes paid under protest were recoverable. Bundy v. Town of Wolcott, 59 Vt. 665, 10 A. 756 (1887).
Section does not require that abstract of list of recusant taxpayer, made up by listers under § 4084 of this title, owing to wilful omission to return an inventory, shall recite in detail actions of listers in so making up list; but abstract showing appraisal of recusant taxpayer's different pieces of real property, also of her personal estate, and that such appraisals were taken in aggregate as her total real and personal estate, is sufficient. Smith v. Stannard, 81 Vt. 319, 70 A. 568 (1908).
Failure of notice prepared by listers to designate place where listers would hear taxpayers respecting their grievances, if any, regarding their lists, in accordance with requirements of subsec. (c), did not invalidate lists of taxpayers who appeared before listers on day designated in such notice at their place of meeting, were fully heard on their claims that their grand list was too high, and later appealed from decision of listers thereon to board of civil authority, since under such circumstances defect in notice was waived. Federal Land Bank v. Flanders, 105 Vt. 204, 164 A. 539 (1933).
While listers, under subsec. (c) and § 4341 of this title, are to determine the place for hearing of aggrieved taxpayers, they have no authority respecting its time, that being definitely fixed by legislature, its intention being made more certain by § 4221 of this title, providing that listers shall meet at place designated by them, at time fixed by statute, and not at time and place to be designated by them. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Lists required by section must include real estate of taxpayers, and failure of listers to file the same as provided in this section invalidates the whole grand list, which cannot be validated by curative statute, since failure deprives taxpayer of his constitutional right to be heard. Godfrey v. Bennington Water Co., 75 Vt. 350, 55 A. 654 (1903).
Where defect in grand list consisted of omission by listers of something which legislature might have dispensed with by prior statute, such list may be legalized by subsequent statute, but when list is fatally defective in matter of substance affecting taxpayer's rights it cannot be cured by retrospective law; thus, where defendant's name and list were omitted in abstract of personal lists to be lodged in town clerk's office and abstract was not signed, certified nor authenticated by listers, but merely endorsed "Personal Lists, 1881" grand list was illegal, and was not cured by later act of legislature declaring it valid. Bartlett v. Wilson, 59 Vt. 23, 8 A. 321 (1886).
Alteration of list by listers, after time provided for its completion, unauthorized by law, does not render whole grand list void. Willard v. Pike, 59 Vt. 202, 9 A. 907 (1886).
Where there were erasures in lists, court assumed listers had acted in good faith, as it did not appear that they were in fault in not making list more perfect. Brock v. Bruce, 58 Vt. 261, 2 A. 598 (1886).
Where listers left in town clerk's office abstract of list, within time required by statute, which contained assessment complained of, in explicit terms, and was properly certified, and contained general notice of hearing, as to any over-assessment of personal property, it was held to be sufficient. Stearns v. Miller, 25 Vt. 20 (1852).
Notice must be given by listers to each owner when land has been subdivided even though the appraisal for each part only equals the appraisal of the whole track before the subdivision because the old owner's appraisal has been renewed and the new owner has received an appraisal he did not have before. 1962-64 Op. Atty. Gen. 177.
Cited. Spears v. Town of Enosburg, 153 Vt. 259, 571 A.2d 604 (1989).
If an abstract of individual lists is not lodged in the town clerk's office or is not lodged therein within the time prescribed by section 4111 of this title; or if a defective abstract is lodged therein within the time so prescribed, or subsequent thereto; or if a defective notice or no notice is given under the provisions of section 4111 of this title; or if such abstract is otherwise defective or invalid; or if the listers do not meet at the time and place specified in such notice, on or before February 1 next ensuing, they shall make in proper form and lodge in the town clerk's office a valid abstract or correct any defective one theretofore lodged therein, or perform any act theretofore omitted which is necessary to render such abstract valid.
Source. V.S. 1947, § 721. P.L. § 676. 1933, No. 157 , § 618. 1919, No. 34 , § 1. G.L. § 786. 1915, No. 47 . 1910, No. 47 , § 1.
The listers shall add to such abstract so lodged or amended a certificate setting forth the particulars wherein it was defective or invalid, their doings in respect thereto and the date whereon such abstract was so lodged or amended. Failure on the part of the listers to incorporate in such certificate one or more particulars wherein such abstract was defective or invalid shall not in any manner invalidate their doings touching such abstract.
Source. V.S. 1947, § 722. P.L. § 677. G.L. § 787. 1910, No. 47 , § 2.
When such abstract is so lodged or amended, the town clerk shall affix thereto his or her certificate showing the date whereon it was so lodged with him or her, or such amendments were added to one theretofore filed. Thereupon such abstract shall become lawful and valid and of the same force and effect as if the same had been filed within the time prescribed by law.
Source. V.S. 1947, § 723. P.L. § 678. G.L. § 788. 1910, No. 47 , § 3.
The listers shall attach thereto a notice in writing signed by them setting forth their doings in respect thereto, and the time and place at which they will thereafter meet to hear all taxpayers therein named who are aggrieved by any of their actions relating to such abstract thus filed or amended; and that, unless cause to the contrary is shown within the time named in such notice, it will become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April. The date so fixed for hearing shall not be less than 15 days from and after the date of such notice.
Source. V.S. 1947, § 724. P.L. § 679. G.L. § 789. 1910, No. 47 , § 4.
Amended 1983, No. 85 , § 4.
Source. V.S. 1947, § 725. P.L. § 680. G.L. § 790. 1910, No. 47 , § 5.
Amendments--1983. Added "; mail to nonresidents" at the end of the section heading, designated the existing provisions as subsec. (a) and added subsec. (b).
ARTICLE 1. Drawing Up Grand List
"I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all real estate and taxable personal estate, within the town of ..................... So help me God." (or "under the pains and penalties of perjury.")
Amended 1983, No. 85 , § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.
Source. 1957, No. 238 . 1955, No. 202 , § 2. 1949, No. 21 , § 2. V.S. 1947, § 729. 1935, No. 27 , § 2. P.L. § 684. G.L. § 794. 1917, No. 254 , § 762. 1910, No. 46 , § 6. 1910, No. 47 , § 20. P.S. § 570. V.S. § 432. 1882, No. 2 . § 25. R.L. § 350. G.S. 83, § 36. 1855, No. 43 , § 33. 1851, No. 41 , § 2. 1841, No. 16 , § 19. 1825, No. 9 , § 16. R. 1797, p. 575, § 16. 1791, Jan., p. 16, § 9. 1787, p. 9.
Revision note. Deleted from subsec. (b) "taxable polls and" pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2003 (Adj. Sess.). Subsec. (b): Substituted "all real estate and taxable personal estate, within" for "all taxable real and personal estate, taxable within" in the first sentence of the oath.
Amendments--1983. Subsec. (a): Substituted "June 25" for "May 25" following "before".
Subsec. (b): Substituted "June 25" for "May 25" following "before".
Subsec. (d): Substituted "eighteen" for "ten" preceding "days" in the third sentence.
Cross references. Corrections in grand list after return, see chapter 129, subchapter 6 of this title.
A list is not legal which is not signed by a majority of the listers. Town of Ferrisburg v. Birkett, 60 Vt. 330, 14 A. 88 (1888).
The appending to grand list of oath and certificate provided for in this section, although necessary to validity of tax assessed upon such list, and to be done before the assessment is made, need not be done before the list is lodged in the town clerk's office. Rowe v. Hulett, 50 Vt. 637 (1878).
A grand list not sworn to by the listers is invalid as a basis of taxation; and the legalization of such list by legislature would not validate taxes previously assessed thereon. Town of Tunbridge v. Smith, 48 Vt. 648 (1876).
Omission of magistrate's certificate upon list that the oath certified and signed by the listers was administered to them does not invalidate list, when, in fact, the oath was administered, and without magistrate's certificate, presumption will be that the list was sworn to as stated in listers' certificate. Blodgett v. Holbrook, 39 Vt. 336 (1866).
The grand list of a town does not become the legal basis of taxation until a majority of the listers have signed and sworn to a certificate thereon, as required by this section, and by § 2 of No. 47, of the acts of 1856. Reed v. Chandler, 32 Vt. 285 (1859).
The filing of the grand list of taxable real property in the town clerk's office is a mandatory annual event. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
Landowners' grand list was completed, subject to correction or amendment upon appeal, when it was filed in the office of the town clerk, thus town had a basis for tax assessment made against the land while the appraisal was being appealed and did not have to wait for the decision on appeal. Villeneuve v. Town of Underhill, 130 Vt. 446, 296 A.2d 192 (1972).
Rule that an officer will be presumed to have performed his duties satisfactorily required court, in absence of contrary allegation, to presume that grand list of town was duly filed and became the official grand list on May 25. Royalton Taxpayers Protective Association v. Wassmansdorf, 128 Vt. 153, 260 A.2d 203 (1969).
It need not appear on list that it was completed and lodged in town clerk's office on or before the day required by law. Blodgett v. Holbrook, 39 Vt. 336 (1866).
Validity of lists, when made in good faith, is always upheld, if errors complained of are only result of mistake of judgment; thus, where erasures were claimed the court assumed that listers acted in good faith, as it did not appear that they were in fault in not making the list more perfect. Brock v. Bruce, 58 Vt. 261, 2 A. 598 (1886).
Where listers did not comply with law in ascertainment and appraisal of real and personal estate, in neglecting to set in list $500 in money that should have been set to a ratable inhabitant, but no intentional wrong or fraud was attempted by them, the list was not thereby invalidated. Wilson v. Wheeler, 55 Vt. 446 (1882).
Alterations in list after being deposited in town clerk's office by persons other than listers did not make the list void, but it was legal and valid as originally made and deposited. Willard v. Pike, 59 Vt. 202, 9 A. 907 (1886).
Where listers made alterations and corrections to list subsequent to its being deposited with town clerk, the revised list would be made valid by act of legislature declaring it legal and valid as altered and corrected. Willard v. Pike, 59 Vt. 202, 9 A. 907 (1886).
When time within which listers are required by law to return list to town clerk has elapsed and list has been returned, it then becomes the basis of taxation for the ensuing year, and neither listers nor selectmen, nor any other person, has any legal power to make any alterations in the bill, nor any additions to it. Downing v. Roberts, 21 Vt. 441 (1849).
It is the real property taxes themselves which are, when lawfully assessed, a lien established automatically upon all taxable realty within the town commencing with the date for filing the grand list with the town clerk. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
Real property taxes become a first lien on taxable property underlying all other encumbrances, interests or estates for a period for 15 years. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
Amended 1975, No. 215 (Adj. Sess.), § 2; 1977, No. 105 , § 14(a); 1995, No. 169 (Adj. Sess.), § 9, eff. May 15, 1996; 1997, No. 60 , § 47, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 63, eff. March 11, 1998; 1999, No. 49 , § 22c, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 11, eff. Feb. 17, 2004; 2013, No. 73 , § 30, eff. July 1, 2014.
Source. 1957, No. 221 , § 13. 1951, No. 17 , §§ 1, 2. 1949, No. 22 . V.S. 1947, § 730. 1947, No. 13 , § 2. 1935, No. 27 , § 3. P.L. § 685. G.L. § 795. 1910, No. 46 , § 1. P.S. § 571. V.S. § 433. 1882, No. 1 , § 34. R.L. § 348. G.S. 83, § 20. G.S. 16, § 6. 1855, No. 43 , § 19. 1847, No. 40 , § 1. 1841, No. 16 , § 14. 1825, No. 9 , §§ 16, 20. R. 1797, p. 571, § 9.
2008. In subdiv. (a)(7), substituted "section 3607a, subdivisions 3832(1), (6), and (7), and sections 3836, 3840, 3845, or 3847" for "sections 3607a, 3832(1), 3832(6), 3832(7), 3836, 3840, 3845, or 3847" to conform references to V.S.A. style.
Revision note - Deleted subdivs. (5) and (6) and renumbered former subdiv. (7) as subdiv. (5) in subsec. (a), pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2013 Subdiv. (a)(6): Added "the insurance replacement value reported to the local assessing officials by the owner under section 3802a of this title, or" after "which are exempt,".
Amendments--2003 (Adj. Sess.). Subdiv. (a)(9): Substituted "subdivision 5401(7)" for "section 5401(7)" and added "and housesites as defined under subdivision 6061(11) of this title".
Amendments--1999. Subdiv. (a)(9): Deleted "declared" preceding "homesteads".
Amendments--1997 (Adj. Sess.). Subdiv. (a)(9): Added "declared" before "homesteads" and added the language following "homesteads".
Amendments--1997. Subdiv. (a)(9): Added.
Amendments--1975 (Adj. Sess.). Subsec. (a): Existing unmarked paragraph designated as subsec. (a).
Provisions of § 3651 of this title that "Taxable real estate shall be set in list to last owner or possessor thereof, on April 1 in each year," govern and control those of this section, that completed grand list shall contain a brief description, etc., of each separate parcel "of taxable real estate, owned by each taxpayer." Doubleday v. Stockbridge, 109 Vt. 167, 194 A. 462 (1937), (Decided under prior law.)
Section 3651 of this title, specifying to whom and where taxable real estate shall be set in the list; § 3691 of this title, containing like provisions as to personal estate; and this section, declaring the required particulars of completed grand list, are as applicable where taxpayer's list is made up by the listers pursuant to § 4084 of this title owing to wilful omission to return an inventory and completed grand list of taxpayer who has wilfully omitted to return an inventory need not recite in detail action of the listers in making it. Smith v. Stannard, 81 Vt. 319, 70 A. 568 (1908), (Decided under prior law.)
Statutory regulations which relate to the rights of taxpayer are conditions precedent to legality of tax, but those for information of lister to promote method are directory; thus, the list defective in form as tested by this section, but which contained the necessary elements of a grand list so that what was wanting could be readily supplied by computation, was held valid in this respect. Willard v. Pike, 59 Vt. 202, 9 A. 907 (1886).
Pursuant to subdivision (a)(3) of this section, fourteen parcels of land owned by plaintiff city but located within the bounds of defendant town had to be treated as separate parcels for tax purposes. City of Montpelier v. Town of Berlin, 143 Vt. 291, 465 A.2d 1104 (1983), (Decided under prior law.)
Where listers consolidated properties of petitioner and her husband into one complete farm unit and placed one valuation upon it, their action was unwarranted and unauthorized. In re Mallary, 127 Vt. 412, 250 A.2d 837 (1969).
Listers, as well as county board, have duty to list and appraise separate parcels of land according to their ownership or possession. In re Mallary, 127 Vt. 412, 250 A.2d 837 (1969).
Law requires all taxable property of inhabitants of town to be put into list each year and each list must be perfect in itself, without reference to any former list; and no taxes can be assessed against a person, either for real or personal property, unless such property be inserted in the current list, in force as basis for taxation for that year. Downing v. Roberts, 21 Vt. 441 (1849).
The duties imposed upon the listers to include within the grand list the substantial information outlined within this section and under section 4111 of this title to lodge the book or books, required by law to be furnished for the abstract of individual lists and the grand list, with the town clerk, are ministerial in nature for purposes of determining whether a remedy in mandamus will lie. Bargman v. Brewer, 142 Vt. 367, 454 A.2d 1253 (1983).
Because a taxpayer's three contiguous properties were one parcel for tax purposes, the taxpayer was obligated to make any lands comprising the parcel available for inspection, and when he refused to allow a complete inspection of the properties comprising his single parcel, including an inspection of the interior of any dwelling, the appeal was properly considered withdrawn. As the appeal was withdrawn at the Board of Civil Authority (BCA) level, the BCA made no findings as to the appropriate valuation, and the hearing officer had no jurisdiction to consider de novo the appraised value of the property. Rasmussen v. Town of Fair Haven, 201 Vt. 88, 136 A.3d 569 (2016).
Four parcels of land that did not adjoin each other were improperly assessed as a single parcel. Bullis v. Town of Grand Isle, 151 Vt. 503, 561 A.2d 1359 (1989).
All relevant factors must be considered in determining whether or not property should be assessed as a single parcel, including whether the property was conveyed in one deed, the character of the land and the purposes for which it is used, whether separately deeded tracts are contiguous, and whether the property currently functions as one tract for the owner. Neun v. Town of Roxbury, 150 Vt. 242, 552 A.2d 408 (1988).
Former § 4153. Former § 4153, which related to the grand list book, was derived from 1949, No. 23 ; V.S. 1947, § 731; 1947, No. 13 , § 2; 1935, No. 27 , § 4; P.L. § 686; G.L. § 696; 1910, No. 46 , § 2; and amended by 1977, No. 105 , § 14(a).
When a grand list is completed and lodged in the office of the town or city clerk, such clerk shall duly endorse thereon the time of its reception and place the same with the permanent files of the office.
Source. V.S. 1947, § 743. P.L. § 698. 1933, No. 13 , § 1.
At least two months prior to each annual town meeting, the listers of each municipality in which the Agency of Natural Resources or one of its subdivisions holds title to lands and premises shall report to the Selectboard of the municipality regarding the percentage of acreage within the municipality that is owned or otherwise controlled by the Agency.
Added 2003, No. 63 , § 56, eff. June 11, 2003.
When no statutory appeal as provided by law from the appraisal of the listers and no suit to recover taxes paid under protest is pending on the first Tuesday of February following such lodgment, the selectboard and listers of a town or the mayor and assessors of a city shall endorse a certificate to that effect upon the grand list and the same shall be attested by the town or city clerk with the date of such attestation.
Source. V.S. 1947, § 744. P.L. § 699. 1933, No. 13 , § 2.
Where after the discontinuance of taxpayers' appeal, selectmen and listers of town certified, as provided by this section, that no statutory appeal from the appraisal of the listers and no suit to recover taxes paid under protest was then pending and endorsed their certificate to this effect upon the grand list book of the town, the list became the legal grand list of the town, and "its validity could not be put in issue by any party to any action in any hearing or trial in any court." Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
Grand lists are not subject to collateral attack when no statutory appeal has been taken from the appraisal of the listers and no suit to recover taxes paid under protest is entered before the grand list for that year is closed. Lewis v. Town of Brandon, 132 Vt. 37, 313 A.2d 673 (1973).
When any such appeal or suit is then pending, such certificate shall be made as soon as such appeal or suit has been finally determined.
Source. V.S. 1947, § 745. P.L. § 700. 1933, No. 13 , § 3.
From the date of endorsing such certificate upon the grand list as aforesaid to the effect that no such appeal or suit is pending, when offered in evidence in any court in this State, such list shall be received as a legal grand list of such town or city and its validity shall not be put in issue by any party to any action in any hearing or trial in any court.
Source. V.S. 1947, § 746. P.L. § 701. 1933, No. 13 , § 4.
Where after the discontinuance of taxpayers' appeal, selectmen and listers of town certified, as provided by section 4157 of this title, that no statutory appeal from the appraisal of the listers and no suit to recover taxes paid under protest was then pending and endorsed their certificate to this effect upon the grand list book of the town, the list became the legal grand list of the town, and "its validity could not be put in issue by any party to any action in any hearing or trial in any court." Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
When the grand list of a town becomes lost or destroyed, the listers shall at once make a new appraisal of all taxable property in such town and return the same to the office of the town clerk within 60 days from such appraisal in the manner provided for the appraisal of real and personal estate.
Source. V.S. 1947, § 732. P.L. § 687. G.L. § 797. P.S. § 572. 1896, No. 12 , § 1.
The lists of unorganized towns and gores shall be made up by the boards of appraisers therefor in the form prescribed by this chapter, and deposited in the offices of the clerks of the counties in which such unorganized towns or gores are respectively situated, on or before June 15 next following the making up of the same. At least 14 days prior to the date set for hearing grievances, the appraisers for unorganized towns and gores shall notify each taxpayer in writing by first class mail, on which postage has been prepaid and addressed to the last known address, of any change in the appraisal value of property. During such month, sitting at the places where the lists have been deposited, the appraisers shall hear and decide upon the applications of the persons aggrieved, and the appraisers shall not be required to give notice of hearings other than to fix the time therefor upon application. Changes shall not be made in the lists after July 7.
Amended 1983, No. 85 , § 6.
Source. V.S. 1947, § 775. 1939, No. 19 , § 1. P.L. § 729. G.L. § 864. 1915, No. 41 , § 1. 1912, No. 42 , § 7. P.S. §§ 534, 588. V.S. §§ 396, 449. R.L. §§ 311, 356. 1865, No. 21 , §§ 2, 3. 1862, No. 18 , § 2.
Amendments--1983. Added the second sentence and substituted "July 7" for "the expiration of the month of June" following "after" in the present fourth sentence.
ARTICLE 2. Abstracts of Grand List
Annually, on or before June 15, listers shall make and deposit with the town clerk an abstract of the grand list of such town. Annually, on or before July 5, a like abstract shall be made by the appraisers for unorganized towns and gores and deposited by them with the county clerk. Abstracts shall contain information prescribed by rule of the Commissioner of Taxes which is reasonably needed for the proper execution of his or her duties.
Amended 1987, No. 84 , § 9.
Source. 1957, No. 221 , § 14. V.S. 1947, § 758. 1947, No. 13 , § 2. P.L. § 712. 1933, No. 157 , § 650. 1919, No. 35 , § 1. G.L. § 818. 1812, No. 42 , § 13. 1910, No. 46 , § 10. P.S. § 591. R. 1906, § 540. V.S. § 453. R.L. §§ 358, 359. 1880, No. 85 , § 5. 1878, No. 102 , § 4. 1876, No. 15 , § 6. 1872, No. 5 , § 6. 1863, No. 17 , § 1.
Amendments--1969. Rephrased certification paragraph.
Cross references. Failure to deposit abstract within time required by law, see § 4265 of this title.
When a lister or appraiser knowingly makes or returns an incorrect abstract, he or she shall be fined not more than $500.00.
Source. V.S. 1947, § 759. P.L. § 713. G.L. § 819. 1912, No. 42 , § 12. P.S. § 592. R. 1906, § 541. V.S. § 454. R.L. § 360. 1880, No. 85 , § 4.
The clerk to whom such abstract is returned shall compare the same with the grand list, and, if he or she finds it correct in every particular, shall so certify on the abstract; and if he or she finds that it is not correct, he or she shall so certify and state wherein, and the changes necessary to make it conform to the grand list.
Source. V.S. 1947, § 760. P.L. § 714. G.L. § 820. P.S. § 593. R. 1906, § 542. V.S. § 455. 1886, No. 11 , § 1. 1882, No. 1 , § 41. 1882, No. 3 1/2. R.L. § 361. 1880, No. 85 , § 1.
A town or county clerk who fails to make such certificate, or transmit such abstract, or knowingly makes a false certificate or statement on such abstract, shall be fined not more than $500.00.
Source. V.S. 1947, § 762. P.L. § 716. G.L. § 822. P.S. § 595. R. 1906, § 544. V.S. § 457. 1886, No. 11 , § 3. 1884, No. 2 , § 5. R.L. § 363. 1880, No. 85 , § 3.
Former § 4185. Former § 4185, relating to transmission to director changes and remedy, was derived from V.S. 1947, § 761; P.L. § 715; G.L. § 821; 1915, No. 42 , § 1; 1910, No. 38 , § 20; P.S. § 594; R. 1906, § 543; V.S. § 456; 1886, No. 11 , § 2; 1884, No. 2 , § 4; R.L. § 364; 1876, No. 15 , § 6; 1872, No. 5 , § 6 and amended by 1977, No. 105 , § 14(a) and 1987, No. 84 , § 10.
Former § 4186. Former § 4186, relating to refunds based on false or incorrect abstracts, was derived V.S. 1947, § 764. P.L. § 718. G.L. § 824. 1915, No. 46 . 1912, No. 44 and amended by 1977, No. 105 , § 14(a); 1983, No. 195 (Adj. Sess.), § 5(b).
Cited. Bargman v. Brewer, 142 Vt. 367, 454 A.2d 1253 (1983).
On or before May 20, the listers shall meet at the place so designated by them and on that day and from day to day thereafter shall hear persons aggrieved by their appraisals or by any of their acts until all questions and objections are heard and decided. Listers shall add to the aforesaid abstract certificates setting forth such corrections therein as they shall determine and shall forward to each taxpayer a copy of any certificate relating to his or her list. Such hearings shall not be held later than June 2.
Amended 1983, No. 85 , § 7.
Source. 1949, No. 21 , § 3. V.S. 1947, § 720. P.L. § 675. G.L. § 785. 1910, No. 46 , § 4. P.S. § 566. V.S. § 428. 1882, No. 2 , § 21. R.L. § 346. 1866, No. 14 . 1864, No. 64 , § 4. G.S. 83, § 27. 1855, No. 43 , § 26. 1851, No. 41 , § 2. 1844, No. 8 , § 3. 1841, No. 16 , §§ 17, 23. 1829, No. 11 , § 1. 1825, No. 9 , §§ 8, 13. R. 1797, p. 570, § 8. 1791, Jan., p. 16, § 10. 1787, p. 9.
Amendments--1983. Substituted "20" for "11" following "May" in the first sentence, and "June 2" for "May 16" following "later than" in the third sentence.
Statutory timelines for town listers to commence grievance hearings are directory rather than mandatory. Hartland Prop., LLC v. Town of Hartland, - Vt. - , 237 A.3d 696 (2020).
Commencement of lister grievance hearings after the statutorily designated date, with or without an extension from the Department of Taxes' Division of Property Valuation and Review, does not invalidate an otherwise valid assessment. Thus, the town listers' failure to commence grievance hearings by the appointed date did not invalidate the town's 2018 reappraisal of a taxpayer's property. Hartland Prop., LLC v. Town of Hartland, - Vt. - , 237 A.3d 696 (2020).
While listers, under §§ 4111(c) and 4341 of this title, are to determine place for hearing of aggrieved taxpayers, they have no authority respecting its time, that being definitely fixed by legislature, its intention being made more certain by provision in this section that listers shall meet at place designated by them, at time fixed by statute, and not at time and place to be designated by them. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Notice by listers of time when and place where they will meet and hear those aggrieved, which specifies place and day, but not the time of day, is good, unless party complaining can show that he has suffered injury by omission to state the hour. Smith v. Hard, 61 Vt. 469, 17 A. 481 (1889).
Challenging, under §§ 4221 and 4222 of this title, the appraisal and listing of their property would not afford relief at law, precluding relief in equity, to landowners being taxed on their land by each of two towns due to boundary dispute as that procedure only involved the listers' judgment as to fair market value. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
Failure of town listers to notify plaintiff which contested taxes assessed of listers' decision following meeting of listers and plaintiff to discuss the matter, contrary to listers' assurance, estopped town from resisting plaintiff's suit in equity for declaratory judgment on the ground that the tax appeal procedure of § 4404 of this title provided plaintiff with an adequate and unexhausted remedy. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
That property of taxpayer contesting assessment had been assessed at same amount for past twenty years without formal challenge of assessment did not, assuming the assessment was invalid, give town a prescriptive right to continue assessing the property at the same amount and receive a greater amount of taxes than it was entitled to. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
Cited. Roy v. Town of Barnet, 147 Vt. 551, 522 A.2d 225 (1986); Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
The listers shall meet at the time and place designated in such notice to hear all persons aggrieved as aforesaid who have filed their objections in writing; and on that day, and from day to day thereafter, shall hear those appearing in person or by agents or attorneys until all such objections have been heard and considered. All objections filed in writing with the Board of listers at or prior to the time fixed for hearing appeals shall be determined by the Board notwithstanding that the person filing the objections fails to appear in person, or by agent or attorney, and proper notification of the listers determination shall be sent to the taxpayer.
Amended 1973, No. 86 , § 1, eff. for the tax year beginning April 1, 1974, and thereafter.
Source. V.S. 1947, § 726. P.L. § 681. G.L. § 791. 1910, No. 47 , § 6.
Amendments--1973. Provided for consideration of objections filed if person filing fails to appear.
Requirement of this section that aggrieved persons file their objections in writing was satisfied by written notes of grievances taken by Chairman of Board of Listers on date of appeal. Gionet v. Town of Goshen, 152 Vt. 451, 566 A.2d 1349 (1989).
Where taxpayer's declaratory judgment action sought a declaration that its property was exempt from property taxation, because its factual statement made it clear that the action was, in essence, an appeal of a particular year's assessment, in order to maintain the integrity of the assessment and review process, specifically to give the listers the opportunity to inspect and assess the property on the relevant date, taxpayer would be required to first go through the assessment review process and then use an appeal to contest that assessment decision, including the portion of exempt property. Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica, 178 Vt. 35, 869 A.2d 145 (January 28, 2005).
A person so objecting may submit such evidence under oath or in documentary form as shall be pertinent thereto. Nothing herein contained shall permit the filing of objections by a person who has theretofore, without protest, voluntarily paid his or her taxes assessed on a defective or invalid grand list for that year.
Source. V.S. 1947, § 727. P.L. § 682. G.L. § 792. 1910, No. 47 , § 6.
When all objections so stated have been determined by the listers, they shall amend such abstract relating to the persons so aggrieved, if they shall so determine, and shall add thereto a certificate signed by them setting forth such amendments. By June 9, notice in writing of such amendments therein made shall be forthwith delivered or mailed postage prepaid to each of the persons filing such objections. The notice shall inform the taxpayer that he or she may appeal from this decision to the Board of Civil Authority by lodging his or her appeal with the town clerk within 14 days of the mailing of the written notice of amendments. Unless the personal notices required by this section were sent by registered or certified mail, or unless an official certificate of mailing of the same was obtained from the post office, in the case of any controversy subsequently arising it shall be presumed that the personal notices were not mailed as required.
Amended 1983, No. 85 , § 8; 1993, No. 49 , § 23, eff. May 28, 1993.
Source. V.S. 1947, § 728. P.L. § 683. G.L. § 793. 1910, No. 47 , § 8.
Amendments--1993. Substituted "June 9" for "June 6" preceding "notice" in the second sentence and "within 14 days of the mailing of the written notice of amendments" for "by June 19" following "clerk" in the third sentence.
Amendments--1983. Added "By June 6" preceding "notice" in the second sentence, and added the third and fourth sentences.
When real or personal estate is omitted from the grand list by mistake or an obvious error is found, the listers, with the approval of the selectboard, on or before December 31, may supply such omissions or correct such errors and make a certificate thereon of the fact; provided, however, the listers may make a correction resulting from the filing or rescission of a homestead declaration without approval of the selectboard.
Amended 2005, No. 38 , § 14, eff. June 2, 2005; 2019, No. 175 (Adj. Sess.), § 1, eff. Oct. 8, 2020.
Source. 1957, No. 78 , § 1. V.S. 1947, § 733. 1943, No. 15 , § 1. 1934 S., No. 2, § 1. P.L. § 688. G.L. § 798. 1910, No. 28 , § 1. P.S. § 573. V.S. § 434. 1882, No. 1 , § 36. R.L. § 352. 1874, No. 7 , § 1.
Revision note. A last sentence of this section which read "For the sole purpose of enabling a resident to make application for an automobile operator's license in conformity with the provisions of section 604 of Title 23, and without conferring upon such resident further rights or privileges under any other provisions of law, the listers are authorized to certify as to taxable polls omitted from the grand list for any cause during the previous year at any time during the year ensuing, such omission and their certificate shall be recorded by the town clerk in the grand list book." was omitted as obsolete in light of the repeal of 23 V.S.A. § 604 was repealed by 1977, No. 118 (Adj. Sess.), § 12.
Deleted sentence which read: "If for any cause taxable polls are omitted from the grand list when filed in the office of the town clerk, on or before December 31, the listers shall certify such omission to the town clerk, who shall record such certificate in the grand list book, and thereupon such proceedings shall be had in relation thereto and the tax thereon as is provided in case of property is so omitted." Pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statute.
Amendments--2019 (Adj. Sess.). Inserted "on or".
Amendments--2005 Substituted "selectboard" for "selectmen" and added the proviso.
Cross references. Assessment on corrected or amended list, see § 4604 of this title.
Taxes based on corrected or amended list, see § 4797 of this title.
When the listers fail to subscribe and attach to the grand list the oath prescribed in section 4151 of this title within the time required; or fail to lodge the grand list within the time prescribed in such section; or if a defective or invalid grand list is lodged within the time so prescribed; or if such grand list is otherwise defective or invalid, on or before February 15 next ensuing, the listers shall correct any defective grand list theretofore lodged in the town clerk's office, subscribe and append thereto the oath prescribed, and perform any act theretofore omitted which is necessary to render such grand list valid.
Source. V.S. 1947, § 736. P.L. § 691. G.L. § 801. 1910, No. 47 , § 13.
Cross references. Taxes assessed on defective list, see § 4603 of this title.
The listers shall add to such grand list so amended and corrected a certificate setting forth their doings in respect thereto and the date whereon such amendments or corrections were made or the date whereon such list was lodged in the town clerk's office.
Source. V.S. 1947, § 737. P.L. § 692. G.L. § 802. 1910, No. 47 , § 14.
When such grand list is so amended or corrected, the town clerk shall affix thereto his or her certificate showing the date whereon such amendments were added or whereon such grand list was lodged in his or her office; and thereupon the same shall become the grand list of the town wherein the same is lodged for the year beginning on the first day of the preceding April, and shall be valid and of the same force and effect as if the same had been filed within the time prescribed in this chapter.
Source. V.S. 1947, § 738. P.L. § 693. G.L. § 803. 1910, No. 47 , § 15.
In case an abstract or grand list is invalid solely on account of the failure of the listers to lodge such abstract or grand list in the office of the town clerk within the time required by law, or to return the appraisal within such time, they shall add a certificate thereto setting forth the date whereon the same was so lodged or returned. Thereupon such proceedings shall be had as are hereinbefore provided for legalizing abstracts, grand lists, or appraisals otherwise defective or invalid.
Source. V.S. 1947, § 742. P.L. § 697. G.L. § 807. 1910, No. 47 , § 26.
Cross references. Extension of time, see chapter 129, subchapter 8 of this title.
Amended 1971, No. 73 , § 7; 1977, No. 105 , § 14(a); 1977, No. 105 , § 14(a); 1999, No. 49 , § 5, eff. June 2, 1999; 2011, No. 143 (Adj. Sess.), § 35, eff. May 15, 2012.
Source. V.S. 1947, § 763. P.L. § 717. G.L. § 823. P.S. § 596. R. 1906, § 545. V.S. § 458. 1886, No. 11 , § 4. R.L. § 362. 1880, No. 85 , § 2.
Revision note. Deleted ", with the addition of the total amount of taxable polls in the town, unorganized town or gore," following "aggregate value" in the first sentence pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2011 (Adj. Sess.). Subsecs. (a) and (b): Added "and the unified towns and gores of Essex County" following "gore," and "county," respectively.
Amendments--1971. Section amended generally.
Former § 4302. Former § 4302, relating to list for state taxes, was derived from V.S. 1947, § 765; P.L. § 719; 1929, No. 23 , § 1; G.L. § 825; 1910, No. 38 , § 21; P.S. § 597; V.S. § 459; 1888, No. 5 , § 1; 1886, No. 11 , § 5; 1882, No. 1 , § 41; R.L. § 366; 1868, No. 4 , § 2; 1866, No. 221 , and amended by 1977, No. 105 , § 14(a).
Former § 4303. Former § 4303, relating to list for county taxes, was derived from 1971, No. 73 , § 8; V.S. 1947, § 766; P.L. § 720; 1933, No. 157 , § 658; 1929, No. 23 , § 2; G.L. § 826; 1910, No. 38 , § 22; P.S. § 598; V.S. § 460; 1886, No. 11 , § 7, and amended by 1977, No. 105 , § 14(a).
In a town where a fire district is organized after the listers of such town have completed their grand list and in a town where a fire district has previously been organized and the listers have neglected to designate the list of such fire district as provided by law, upon the application of three legal voters of such fire district, the listers shall make such designation upon the grand list of the town and such list shall be valid.
Source. V.S. 1947, § 735. P.L. § 690. G.L. § 800. P.S. § 575. V.S. § 436. 1884, No. 66 , § 1.
The several dates fixed by law, on or before which: (1) abstracts of individual lists shall be completed and lodged in the town clerk's office; (2) meetings of listers may be held to hear grievances; (3) hearings upon such grievances shall be closed; (4) meetings of the Board of Civil Authority shall be held to consider the same; (5) hearings upon such appeal shall be closed; (6) the grand list shall be completed and deposited in the town clerk's office; (7) listers shall lodge inventories of taxpayers with the town clerk; and (8) abstracts of the grand list shall be filed with the town clerk shall be extended as follows: In towns of fewer than 5,000 inhabitants, 30 days; in towns of 5,000 or more inhabitants, 50 days. Nothing contained in this section shall in any manner change the date fixed in a municipal charter whereon any of the aforesaid acts or things are therein required to be done or performed.
Amended 1977, No. 105 , § 14(a); 1979, No. 177 (Adj. Sess.), § 1; 1993, No. 49 , § 4, eff. May 28, 1993; 1995, No. 169 (Adj. Sess.), § 11, eff. May 15, 1996.
Source. V.S. 1947, § 756. 1939, No. 18 , § 1. P.L. § 711. 1923, No. 23 , § 1. 1921, No. 36 , § 2. G.L. § 817. 1910, No. 46 , § 7. P.S. § 590. V.S. § 451. 1890, No. 14 , § 1. 1884, No. 3 , § 1.
Amendments--1995 (Adj. Sess.) Rewrote clause (8).
Amendments--1993 Rewrote the first sentence.
Amendments--1979 (Adj. Sess.). In clause (9) substituted the word "listers" for "lister"; and in clause (10) deleted reference to towns of less than one thousand inhabitants.
Repeal of prospective repeal of section. 2001, No. 63 , § 283(c) provided in part that section 163e of Act No. 63, which repealed sections 3462, 4185 and 4341 of this title, shall take effect for fiscal year 2004 and thereafter. However, 2001, No. 142 (Adj. Sess.), § 314 deleted the reference to section 4341, effectively repealing the prospective repeal.
Abstract of individual tax lists of town having population of approximately 1,500, lodged in town clerk's office of such town on day after that required by this section, was invalid. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929), (Decided under prior law.)
In suit to enforce collection of taxes, answer alleging that abstract was not lawfully made up in that same was not "filed" in time required by law, was sufficient to raise question whether abstract was "lodged" in town clerk's office within time required by this section. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
For towns that have between 3,000 and 4,000 inhabitants, the date by which a meeting of the board of civil authority must be held to consider property valuation grievances is extended by 30 days. The board has a total of 44 days (14 days under § 4404(b) plus 30 days under § 4341(4)) to initiate hearings in each appeal. Rhodes v. Town of Georgia, 166 Vt. 153, 688 A.2d 1309 (1997).
Even if court agreed with the Town that the ten-day time requirement is not mandatory as long as the forty-day deadline is met, the decisions of the Georgia Board of Civil Authority must still be affirmed as the Town did not meet the forty-day deadline in any case. Rhodes v. Town of Georgia, 166 Vt. 153, 688 A.2d 1309 (1997).
Cited. Miller v. Town of West Windsor, 167 Vt. 588, 704 A.2d 1170 (mem.) (1997).
On written application therefor made by the listers or assessors of any town, with the approval of the selectboard of the town or mayor of the city, the several dates fixed by law and extended by the preceding section or the charter of any municipal corporation, on or before which certain acts must be done relating to duties of listers and assessors, may be further extended by the Director and such extensions shall be in writing.
Amended 1977, No. 105 , § 14(a), eff. July 1, 1977; 1993, No. 49 , § 5, eff. May 28, 1993; 2019, No. 175 (Adj. Sess.), § 2, eff. Oct. 8, 2020.
Source. V.S. 1947, § 757. 1939, No. 18 , § 2.
Amendments--2019 (Adj. Sess.). Deleted "and shall be recorded in the office of the town clerk" at the end.
Amendments--1993. Deleted "action in tax matters" preceding "may be further".
SUBCHAPTER 1. TO BOARD OF CIVIL AUTHORITY
SUBCHAPTER 2. TO DIRECTOR OR TO SUPERIOR COURT
Reimbursement for grievance hearing expenditures. 2011, No. 155 (Adj. Sess.), § 21 provides: "(a) A unified town or gore shall be entitled to claim reimbursement for expenditures incurred in conducting grievance hearings when:
"(1) the hearing was held between July 1, 2009 and February 23, 2011;
"(2) the expenditures related to hiring a person or persons to participate in the grievance hearing; and
"(3) the expenditures were necessary to comply with 32 V.S.A. § 4408.
"(b) Claims shall be filed with the department of taxes within 60 days of the effective date of this act, with receipts or other documentation as the department may require."
Former §§ 4401, 4402. Repeal of §§ 4401, 4402 of this title took effect prior to July 1, 1961, in towns or cities so voting; see §§ 3941-3944 of this title.
Former § 4401 relating to appeal from listers' appraisal, time and notice was derived from V.S. 1947, § 776; P.L § 730; G.L. § 832; 1910, No. 39 , § 1; P.S. § 530; 1906, No. 29 , § 2; 1902, No. 14 , § 1; V.S. § 392; 1890, No. 11 , §§ 1, 2. R.L. § 297; 1876, No. 15 , § 2; 1872, No. 5 , § 2; 1825, No. 9 , § 23; 1820, p. 4, § 4.
Former § 4402 relating to meeting of board of civil authority on appeal from listers' appraisal was derived from V.S. 1947, § 777; P.L. § 731; G.L. § 883; P.S. § 531; V.S. § 393; R.L. § 298; 1876, No. 15 , § 2; 1872, No. 5 , § 2; 1825, No. 9 , § 23; 1820, p. 4, § 4.
Within 14 days after the date of mailing of notice required under section 4046 of this title a person aggrieved by the decision of the listers under the provisions of section 4046 of this title may appeal therefrom pursuant to the provisions of sections 4407-4410 of this title.
Amended 1983, No. 85 , § 9.
Source. 1957, No. 260 , § 4.
Amendments--1983 Substituted "fourteen" for "five" preceding "days", inserted "mailing of" preceding "notice", and deleted "and 4441-4451" following "4407-4410".
Amended 1959, No. 58 , eff. April 1, 1959; 1961, No. 4 ; 1963, No. 201 ; 1973, No. 104 , § 2, eff. April 25, 1973; 1983, No. 85 , § 10, affecting property tax years beginning on and after April 1, 1984; 1993, No. 49 , § 6, eff. May 28, 1993; 1993, No. 117 (Adj. Sess.), § 1, eff. March 24, 1994; 1995, No. 169 (Adj. Sess.), § 12, eff. May 15, 1996; 2019, No. 84 (Adj. Sess.), § 3.
Source. 1949, No. 24 . V.S. 1947, § 778. P.L. § 732. G.L. § 834. 1915, No. 1 , § 56. 1910, No. 46 , § 5. P.S. § 567. 1906, No. 32 , § 1. V.S. § 429. 1882, No. 2 , § 22. R.L. § 296. G.S. 83, § 28. 1855, No. 43 , § 27. 1851, No. 41 , § 2. 1842, No. 1 , §§ 13, 14. 1841, No. 16 , § 24. 1825, No. 9 , §§ 12, 13. R. 1797, p. 570, § 8. 1791, Jan., p. 16, § 10. 1787, p. 9.
Revision note. Substituted "therefor" for "therefore" following "warning" in the second sentence of subsec. (b) to correct a typographical error.
Amendments--2019 (Adj. Sess.) Subsec. (b): Substituted "an agent designated by the legislative body," for "the agent of the town to prosecute and defend suits" in the last sentence.
Amendments--1995 (Adj. Sess.) Subsec. (c): Inserted "for the year for which appeal is being made" preceding "shall be set" in the fifth sentence.
Amendments--1993 (Adj. Sess.). Subsec. (c): Substituted "30" for "thirty" in the second sentence, added the third sentence, substituted "15" for "ten" and deleted "committee" preceding "report" in the fourth sentence, and inserted "and if the appeal is not withdrawn by filing written notice of withdrawal with the board or deemed withdrawn as provided in this subsection" following "subsection" and substituted "except, if" for "provided that in the event" following "listers" in the fifth sentence.
Amendments--1993 Subsec. (a): Substituted "within 14 days after the date of notice thereof" for "except as otherwise provided, on or before June 19" preceding "a person" and inserted "or her" following "lodging his" and made other minor changes in punctuation in the first sentence.
Subsec. (b): Substituted "14 days after the last date allowed for notice of appeal" for "June 22" following "later than" and inserted "or she" preceding "shall designate" in the first sentence.
Amendments--1983. Subsec. (a): Substituted "June 19" for "May 20" following "on or before" in the first sentence.
Subsec. (b): Substituted "June 22" for "May 23" following "not later than" in the first sentence.
Subsec. (c): Substituted "notice of decision, with reasons" for "findings" preceding "in the premises" and "notice" for "findings" preceding "with the town clerk" in the third sentence, "substantially comply with" for "carry out" preceding "the requirements" in the fourth sentence and divided the former fourth sentence into the present fourth and fifth sentences by substituting language beginning "provided that in the event" and continuing to the end of the present fourth sentence for "and."
Amendments--1973. Subsec. (c): Omitted reference to registered mail and amended generally.
Amendments--1963. Subsec. (c): Added next to last sentence deeming appraisal affirmed on failure of board to file finding, and provision for notice and appeal.
Amendments--1961. Subsec. (c): Inserted time limits for report of the committee and certification of findings of the board.
Amendments--1959. Amended subsecs. (b), (c), and (d) of this section, to provide, in (b), notice to chairman of the board; by inserting provision, in (c), as to inspection by a committee and for notice to appellant; and by substituting, in (d), "while convened to hear and determine any appeals" for "while acting on an appeal in which the appellant is interested" and by adding provision relating to defense of suit by listers and agents.
Retroactive effective date--1995 (Adj. Sess.) amendment. 1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided in part that section 12 of this act, which amended this section, would be retroactive to Jan. 1, 1991.
Transitional provisions. 2019, No. 84 (Adj. Sess.), § 12 provides: "Any elected town agent in office on the effective date of this act [July 1, 2020] may serve the remainder of his or her term."
Municipal quasi-judicial proceedings; temporary suspension of in-person hearing and inspection requirements. 2019, No. 106 (Adj. Sess.), § 1(b)(1) provides: "Notwithstanding 32 V.S.A. § 4404(c), during a declared state of emergency under 20 V.S.A. chapter 1 due to COVID-19, a board of civil authority shall not be required to physically inspect any property that is the subject of an appeal. If the appellant requests in writing that the property be inspected for purposes of the appeal, a member or members of the Board shall conduct the inspection through electronic means. If the appellant does not facilitate the inspection through electronic means, then the appeal shall be deemed withdrawn."
2019, No. 106 (Adj. Sess.), § 1(b)(3) provides: "As used in this subsection, 'electronic means' means the transmittal of video or photographic evidence by the appellant at the direction of the Board members or hearing officer conducting the inspection."
The 1996 amendment of subsection (c) of this section violated the separation of powers required by the Vermont Constitution because the addition of the language "for the year for which appeal is being made" to the description of the rollback penalty applicable when there has been a complete reappraisal had the effect of undoing a final determination of the Supreme Court and divested taxpayers of a vested right. Burton v. Town of Salisbury, 173 Vt. 177, 790 A.2d 394 (2001).
In this section, use of word "shall" with respect to procedures to be followed makes it mandatory that Board of Civil Authority follow the procedures. Punderson v. Town of Chittenden, 136 Vt. 221, 388 A.2d 373 (1978), superseded by statute in Harris v. Town of Waltham (1992) 158 Vt. 477, 613 A.2d 696.
In case of illegal assessment of taxes, taxpayer is not confined to statutory remedy of appeal from decision of listers to board of civil authority and thereafter to commissioner of taxes, but may recover money paid under protest in action at law. National Metal Edge Box Co. v. Readsboro, 94 Vt. 405, 111 A. 386 (1920).
Commissioner of taxes is without jurisdiction to grant extension of time for taking appeal from filing of grand list. 1952-54 Op. Atty. Gen. 404.
Although the town argued that the 30-day deadline within which an inspection committee must report to the board of civil authority concerning the first appeal from a property valuation began to run upon the conclusion of the last hearing, on its face 32 V.S.A. § 4404(c) fails to support the town's position. While the first sentence of § 4404(c) speaks in the plural, "appeals," this language is not in a context that suggests that time limits for multiple appeals should be aggregated; the plural usage is natural and logical because the purpose of the sentence is to describe the responsibilities of the board of civil authority at the meeting mandated by § 4404(b) - it is responsible for hearing all appeals. It is the second sentence of § 4404(c) that prescribes the time limit for inspections, and this sentence speaks in the unambiguous singular. Rhodes v. Town of Georgia, 166 Vt. 153, 688 A.2d 1309 (1997).
The Georgia Board of Civil Authority has a total of forty-four days (fourteen days under § 4404(b) plus thirty days under § 4341(4)) to initiate hearings in each appeal. Rhodes v. Town of Georgia, 166 Vt. 153, 688 A.2d 1309 (1997).
Although a town asserted that the requirements of 32 V.S.A. § 4404(c) are met if the board of civil authority files its notice of decision within 40 days of the last property valuation appeal heard, regardless of whether it meets the 10-day filing deadline imposed by the statute, the deadlines for each appeal commence after the hearing on that appeal, not after the final hearing. Rhodes v. Town of Georgia, 166 Vt. 153, 688 A.2d 1309 (1997).
When appeal to selectmen is taken from assessment by listers, effect is to suspend power of listers to act upon subject. Fuller v. Gould, 20 Vt. 643 (1848).
Use of the term "property" in the statute governing appeals from listers as to grand lists plainly refers to a "parcel" because "parcels," and not their component parts, are what must be included in the grand list. The appraisal at issue is the appraisal of the parcel as a whole because, again, this is what is reflected in the grand list. Nothing in the statute allows a taxpayer to single out a particular component of his parcel and appeal only the valuation of that component. Rasmussen v. Town of Fair Haven, 201 Vt. 88, 136 A.3d 569 (2016).
Taxpayers' complaints that board of civil authority (BCA) failed to address value of their building or to find fair market value were unavailing, since taxpayers raised no issue about building before BCA and did not attack listers' determination of fair market value. Harris v. Town of Waltham, 158 Vt. 477, 613 A.2d 696 (1992).
Question of unequal taxation of property is a matter for the courts, and cannot be raised by a tax appeal. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
Selectmen, on appeals to them, act in quasi-judicial capacity and have no right to prejudge plaintiff's case, as law always hears before it condemns. Howes v. Bassett, 56 Vt. 141 (1883).
An authority determining property taxes is not free to adjust the rate of taxation so as to bring about equitable results among taxable properties. Town of Barnet v. New England Power Company, 130 Vt. 407, 296 A.2d 228 (1972).
Selectmen, on appeal, are not authorized to raise assessment above sum established by the listers, as the word "appeal" denotes an application for relief, and therefore the power of either board is limited to the granting of relief by reducing the assessment complained of, or to the denial of any relief. Leach v. Blakely, 34 Vt. 134 (1861).
Determination of board of civil authority on appeal from decision of listers is a final judgment, not subject to collateral attack; and equity will not interfere to restrain collection of taxes, upon allegation of fraud relating solely to action of listers in making the original assessment. Phillips v. Bancroft, 75 Vt. 357, 56 A. 9 (1903).
Board of civil authority was not required to explain specifically why it changed values set by listers, and board's explanation, although brief, substantially complied with its statutory responsibility to provide a notice of decision "with reasons." Miller v. Town of West Windsor, 167 Vt. 588, 704 A.2d 1170 (mem.) (1997).
Where taxpayers' sole claim on appeal to board of civil authority (BCA) was that they had been discriminated against compared to certain other named landowners, BCA's determination that taxpayers' assessment was similar to assessments of surrounding land was sufficient to comply with subsection (c) of this section, requiring BCA to state reasons for its decision. Harris v. Town of Waltham, 158 Vt. 477, 613 A.2d 696 (1992).
Where nontaxable accounts were included in a taxpayer's inventory on insistence of listers who took inventory, and subject to taxpayer's objection that they were not taxable, he was not estopped from claiming that assessment of the accounts was illegal. National Metal Edge Box Co. v. Readsboro, 94 Vt. 405, 111 A. 386 (1920).
Where, upon appeal of person assessed to selectmen, one of the listers, with the consent of another, entered upon the list in the town clerk's office that the assessment was vacated, so that no action was taken by the selectmen and the person assessed did not appear before them, it was competent for listers to treat the entry of vacation as error and to restore the assessment as it originally stood, though the two who vacated the assessment would be liable for damages if the matter were properly alleged. Fuller v. Gould, 20 Vt. 643 (1848).
Failure of town listers to notify plaintiff which contested taxes assessed of their decision following meeting of listers and plaintiff to discuss the matter, contrary to lister's assurance, estopped town from resisting plaintiff's suit in equity for declaratory judgment on the ground that the tax appeal procedure of this section provided plaintiff with an adequate and unexhausted remedy. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
Though the statute governing appeals from listers as to grand list does not set forth precisely what the inspection entails, the plain meaning of the statutory language, together with the purpose of the statute, imply that an inspection entails a careful examination of the property, which would necessarily have to include an inspection of the interior of any dwelling. Garbitelli v. Town of Brookfield, 186 Vt. 648, 987 A.2d 327 (mem.) (2009).
Absence of an adequate inspection by the state appraiser upon appeal of the board of civil authority decision demands dismissal. Inherent in such an appeal is the presumption that the challenged appraisal is valid, and the duty of overcoming this presumption of validity lies with the aggrieved taxpayer; in the absence of an adequate inspection, there is simply no way that the taxpayer can present the evidence needed to extinguish this presumption. Garbitelli v. Town of Brookfield, 186 Vt. 648, 987 A.2d 327 (mem.) (2009).
Statutes clearly require an inspection at both the board of civil authority (BCA) and state appraiser appeals, and neither the BCA nor the state appraiser is afforded discretion to ignore this requirement. Garbitelli v. Town of Brookfield, 186 Vt. 648, 987 A.2d 327 (mem.) (2009).
State appraiser properly dismissed a taxpayer's appeals from reappraisals on the ground that the taxpayer had refused to allow a full interior inspection. The limited inspections he did allow were insufficient to overcome the presumption in favor of the board of civil authority's determination; estoppel did not apply because the taxpayer offered no evidence demonstrating that the state appraiser intended to induce reliance on the sufficiency of a limited inspection and because the taxpayer chose to limit the inspection of his properties; and although it was inappropriate for the town appraiser to communicate with the state appraiser while the taxpayer's appeals were pending, the statutes requiring inspection did not allow the state appraiser any discretion to ignore this requirement. Garbitelli v. Town of Brookfield, 186 Vt. 648, 987 A.2d 327 (mem.) (2009).
The word "inspected", in this section's provision that property the appraisal of which is being appealed shall be inspected by a committee of at least three members of the board of civil authority, is to be taken in its ordinary sense, unless that would lead to an unintended result. Devoid v. Town of Middlebury, 134 Vt. 69, 350 A.2d 349 (1975).
Provision in subsection (c) of this section that property shall be inspected by a committee of at least three members of the board of civil authority does not require the members of the committee to carry out the inspection simultaneously, and inspection was proper where two inspected at the same time and the third at another time. Devoid v. Town of Middlebury, 134 Vt. 69, 350 A.2d 349 (1975).
In case arising from a townwide reappraisal of property, where taxpayers appealed the listed value of their property for that year to the Board of Civil Authority pursuant to this section, based on holding that there was no time limit to the rollback penalty to which taxpayers were entitled, the same rollback penalty they received in the first year of the reappraisal applied to the following two years in which they did not file appeals. Burton v. Town of Salisbury, 173 Vt. 177, 790 A.2d 394 (2001).
There was no legislative intent to impose remedy found in subdivision (c) of this section when minor delays occur in board of civil authority hearings, and it was sufficient that board substantially complied with requirements of this section. Miller v. Town of West Windsor, 167 Vt. 588, 704 A.2d 1170 (mem.) (1997).
When board of civil authority does not carry out the requirements of subsection (c) of this section, penalty which fixes tax at previous year's figure is effective for only one year, not for subsequent tax years. Spears v. Town of Enosburg, 153 Vt. 259, 571 A.2d 604 (1989).
On appeal of property valuation, state board of appraisers properly imposed sanction pursuant to subsection (c) of this section of setting values of plaintiffs' properties in the grand list at the amount set before the appealed change was made, where during the hearing plaintiffs disclosed the fact that only two members of the board of civil authority had viewed the properties, rather than three as mandated by subsection (c), and plaintiffs specifically requested the relief imposed. Villeneuve v. Town of Cambridge, 148 Vt. 15, 527 A.2d 659 (1987).
The division of property valuation and review properly reinstated the assessments of three taxpayers to the levels in force before the appealed changes in the appraisals were made by city's listers where it was uncontested that each of the properties was only inspected by two of the three members of the responsible committee of the city's board of civil authority, and, since the inspection by only two committee members was patently defective under subsection (c) of this section, the remedy of reinstating the old assessment was mandatory. City of Winooski v. Barnes, 142 Vt. 27, 451 A.2d 1140 (1982).
In case arising from a townwide reappraisal of property, where taxpayers renewed their appeal from the listed value of their property, because they made the deliberate choice not to avail themselves of the rollback penalty under the statute and instead sought to pursue the merits of the appeal, they could not pursue both the merits of the appeal and retain an entitlement to the rollback penalty; what they were entitled to was a hearing on the merits of their appeal and a determination of their property value. Burton v. Town of Salisbury, 173 Vt. 177, 790 A.2d 394 (2001).
Cited. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981); Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981); Villeneuve v. Town of Waterville, 141 Vt. 154, 446 A.2d 358 (1982); Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982); Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984); City of Rutland v. McDonald's Corp., 146 Vt. 324, 503 A.2d 1138 (1985); Roy v. Town of Barnet, 147 Vt. 551, 522 A.2d 225 (1986); Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987); Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988); Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989); Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989); Elliott v. Town of Barnard, 153 Vt. 306, 571 A.2d 653 (1989).
The members of the board of civil authority shall each take, subscribe and file in the town clerk's office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as subscribed shall be recorded in such clerk's office:
"I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and listers submitted for my decision. So help me God." (or, "under the pains and penalties of perjury.")
Source. V.S. 1947, § 779. P.L. § 733. G.L. § 835. P.S. § 568. V.S. § 430. 1882, No. 2 , § 23.
Former § 4406. Former § 4406, relating to appeals by poll taxpayers, was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Section 4406 was derived from V.S. 1947, § 781. P.L. § 735. G.L. § 837. 1915, No. 48 , § 13.
Within 14 days after the date of notice thereof, a person aggrieved by the final decision of the listers under the provisions of sections 4112-4116 and 4222-4224 of this title, may appeal therefrom and shall file his or her objections in writing with the town or city clerk, who shall call a meeting of the board of civil authority at a time and place to be determined by the clerk, but such time shall not be later than 14 days after the last date allowed for notice of appeal. Notices in writing of such appeal and of the time and place of such hearing shall be delivered in person or mailed, postage prepaid, to the appellant and one or more of the listers.
Amended 1983, No. 85 , § 11; 1991, No. 129 (Adj. Sess.), § 1; 1993, No. 49 , § 7, eff. May 28, 1993.
Source. V.S. 1947, § 782. P.L. § 736. G.L. § 838. 1910, No. 47 , § 9.
Amendments--1993 Substituted "14 days" for "fourteen days" preceding "after the date" and for "fifteen days from and" following "later than" in the first sentence.
Amendments--1991 (Adj. Sess.). In the first sentence inserted "or her" following "his" and "or city" following "town", deleted "by him" preceding "determined", inserted "by the clerk" thereafter, and substituted "fifteen" for "ten" following "later than" and "last date allowed for" for "date of such" following "after the".
Amendments--1983. Substituted "fourteen" for "five" preceding "days" and added "of appeal" following "notice" in the first sentence.
Amended 1971, No. 73 , § 9, eff. April 16, 1971; 2009, No. 1 (Sp. Sess.), § H.22; 2011, No. 4 , § 1, eff. Feb. 23, 2011; 2011, No. 155 (Adj. Sess.), § 20.
Source. V.S. 1947, § 783. P.L. § 737. G.L. § 839. 1910, No. 47 , § 10.
Amendments--2011 (Adj. Sess.). Subsecs. (b), (c): Repealed.
Amendments--2011. Subsec. (b): Deleted "and unified towns and gores" following "gores" at the end of the first sentence.
Applicability of subsecs. (b) and (c). 2009, No. 1 (Sp. Sess.), § H.58(1) provides that H.22 [which amended this section by adding subsecs. (b) and (c)] shall apply to appeals filed on or after July 1, 2009.
The board of civil authority may increase, reduce, or sustain an appraisal made by listers. The action taken in such appeal proceedings shall be certified in writing by the board of civil authority to the town clerk, who shall record the same in such abstract and make proper notations therein opposite the name of each taxpayer whose appeal is thus determined, and shall forthwith notify the appellant in writing of the action of such board, sent by certified mail.
Amended 1971, No. 73 , § 10, eff. April 16, 1971; 1973, No. 104 , § 3, eff. April 25, 1973.
Source. V.S. 1947, § 784. 1939, No. 20 . P.L. § 738. G.L. § 840. 1910, No. 47 , § 11.
Amendments--1973. Substituted "certified" mail for "registered mail, postage prepaid".
Amendments--1971. Specified board's authority.
When all section 4407 appeals so taken have been determined as aforesaid, the listers shall amend or correct the grand list to conform to such abstracts, shall complete the grand list in the town clerk's office, shall subscribe and append thereto the oath prescribed in section 4151 of this title, and shall affix thereto a certificate setting forth their doings in respect thereof and the date whereon such grand list was so amended.
Source. V.S. 1947, § 785. P.L. § 739. G.L. § 841. 1910, No. 47 , § 12.
If, at the time when the listers are required to complete the grand list and to lodge the same with the town clerk by section 4151 of this title, an appeal from the listers is pending and undetermined, such appeal shall be determined as soon as may be thereafter, and the board deciding such appeal shall file with the town clerk a certificate setting forth its decision in the premises, and he or she shall record the same in the grand list book, and thereupon the grand list shall be modified or amended to conform thereto.
Source. V.S. 1947, § 780. P.L. § 734. G.L. § 836. 1910, No. 46 , § 6, Subs. 4, 5.
Repeal of subchapter. Former §§ 4441-4451, relating to appeals to commissioner of taxes, are now covered by § 4461 et seq.
Former § 4441. Former § 4441, related to appeals to Commissioner of Taxes, was derived from V.S. 1947, § 786: P.L. § 740: G.L. § 842: 1915, No. 39 , 1: 1910, No. 40 , § 1, and amended by 1959, No. 158 , § 1.
Former §§ 4442. Former § 4442, relating to appeal bond, was derived from V.S. 1947, § 795; P.L. § 750; 1933, No. 157 , § 689; 1919, No. 36 , § 1; G.L. § 852; 1917, No. 44 , § 2; 1915, No. 39 , § 11; 1910, No. 40 , § 10.
Former §§ 4443-4451. Former §§ 4443-4451, relating to appeals to Commissioner of Taxes, are now covered by § 4461 et seq.
Former § 4443 was derived from V.S. 1947, § 789; P.L. § 744; G.L. § 845; 1917, No. 44 , § 1; 1915, No. 39 , § 4; 1910, No. 40 , § 4, and amended by 1959, No. 158 , § 2.
Former § 4444 was derived from V.S. 1947, § 790; P.L. § 745; G.L. § 846; 1915, No. 39 , § 5; 1910, No. 40 , § 5; and amended by 1959, No. 158 , § 3.
Former § 4445 was derived from V.S. 1947, § 792; P.L. § 747; G.L. § 848; 1915, No. 39 , § 7, and amended by 1957, No. 219 , § 2.
Former § 4446 was derived from V.S. 1947, § 791; P.L. § 746; G.L. § 847; 1915, No. 39 , § 6; 1910, No. 40 , § 6.
Former § 4447 was derived from V.S. 1947, § 787; P.L. § 741; G.L. § 843; 1915, No. 39 , § 2; 1910, No. 40 , § 2.
Former § 4448 was derived from V.S. 1947, § 788; P.L. § 743; G.L. § 844; 1915, No. 39 , § 3; 1910, No. 40 , § 3.
Former § 4449 was derived from V.S. 1947, § 793; P.L. § 748; G.L. § 849; 1915, No. 39 , § 8; 1910, No. 40 , § 7.
Former § 4450 was derived from V.S. 1947, § 794; P.L. § 749; G.L. § 850; 1915, No. 39 , § 9; 1910, No. 40 , § 8, and amended by 1963, No. 138 .
Former § 4451 was derived from V.S. 1947, § 796; P.L. § 751; 1933, No. 157 , § 690; G.L. § 853; 1917, No. 44 , § 3; 1915, No. 39 , § 12; 1910, No. 40 , § 11.
Added 1975, No. 184 (Adj. Sess.); amended 1983, No. 152 (Adj. Sess.); 1999, No. 49 , § 29, eff. June 2, 1999.
Amendments--1999 Subsec. (a): Substituted "of" for "in" following "May 1" and "department of taxes" for "agency of administration" following "review of the".
Subsec. (d): Inserted "along with any other information as may reasonably be required" following "shall be considered".
Amendments--1983 (Adj. Sess.). Subsec. (a): Substituted "division of property valuation and review of the agency of administration" for "public service board" preceding "shall" and "division" for "board" following "utility to the".
Subsec. (b): Substituted "division" for "board" preceding "not later".
Subsec. (c): Substituted "division" for "board" preceding "shall".
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 217, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1977, No. 66 ; 1977, No. 105 , § 14(a); 1979, No. 177 (Adj. Sess.), § 2; 1983, No. 201 (Adj. Sess.), § 7, eff. April 27, 1984; 1993, No. 131 (Adj. Sess.), § 1; 1997, No. 59 , § 12, eff. June 30, 1997; 1997, No. 161 (Adj. Sess.), § 21a, eff. Jan. 1, 1998; 1999, No. 49 , § 45, eff. June 2, 1999; 2005, No. 202 (Adj. Sess.), § 8; 2017, No. 11 , § 58; 2019, No. 51 , § 3, eff. June 10, 2019; 2019, No. 84 (Adj. Sess.), § 4.
Amendments--2019 (Adj. Sess.) Subsec. (b): Substituted "an agent designated by the legislative body of the town" for "the agent of the town to prosecute and defend suits in which the town is interested" in the first sentence. Substituted "the agent designated by the legislative body" for "the town agent" in the second sentence. Substituted "that" for "which" in the last sentence.
Amendments--2019. Subsec. (a): Substituted "after" for "of" in the third sentence, added "; provided, however, that the Director may waive, reduce, or refund the entry fee in cases of hardship or to join appeals regarding the same parcel" at the end of the sixth sentence.
Amendments--2017. Subsec. (b): Inserted "business" following "at least six" and "until the six", respectively, in the second sentence.
Amendments--2005 (Adj. Sess.). Subsecs. (a) and (b): Substituted "$70.00" for "$30.00" in the last sentence.
Subsec. (c): Repealed.
Subsec. (d): Substituted "pursuant to subchapter 5 of chapter 7" for "pursuant to chapter 7, subchapter 5".
Amendments--1999. Subsec. (a): Inserted "within 30 days of entry of the decision of the board of civil authority" following "Civil Procedure" at the end of the third sentence and added the fifth sentence.
Amendments--1997 (Adj. Sess.). Subsec. (a): Rewrote the subsection, which had set forth detailed procedures for filing an appeal.
Amendments--1997. Substituted "$30.00" for "$15.00" in the sixth sentence of subsec. (a) and in the third sentence of subsec. (b) and added subsecs. (c) and (d).
Amendments--1993 (Adj. Sess.). Subsec. (a): Substituted "the board of listers of a town, or the selectboard" for "or the selectmen" preceding "of a town aggrieved" and inserted "of property valuation and review" following "director" in the first sentence, added the second through fifth sentences, rewrote the seventh sentence as the seventh and eighth sentences, and substituted "the taxpayer's" for "his" preceding "agent" in the tenth sentence.
Amendments--1983 (Adj. Sess.). Subsec. (a): Deleted "by the presiding judge, sitting alone and" preceding "without jury" in the second sentence.
Amendments--1979 (Adj. Sess.). Subsec. (b): Added the words "not involving appeals of the applying taxpayers" at the end of the first sentence.
Amendments--1977. Subsec. (b): Act No. 66 added provisions which provide that town agent shall have at least 6 days after taxpayer's application for appeal in which to take the appeal; and provided that entry fee shall be paid by the applicants.
Act. No. 105, substituted "director" for "commissioner".
Amendments--1973 (Adj. Sess.). Changed "county court" to "superior court".
Amendments--1971 (Adj. Sess.). Subsec. (a): Amended generally.
Subsec. (b): Substituted "county" court for court "of chancery" and added "entry" before "fee" at end.
Retroactive effective date--1997 (Adj. Sess.) amendment. 1997, No. 161 (Adj. Sess.), § 26, provided in part that the amendment to subsec. (a) shall be retroactive to January 1, 1998.
Application and prospective repeal of 1993 (Adj. Sess.) amendment. 1993, No. 131 (Adj. Sess.), § 2, provided that the amendments to subsec. (a) by section 1 of the act shall apply to appeals from appraisals made with respect to property held on April 1, 1995 through April 1, 1996. Section 2 of the act further provides for the repeal of the amendment to this section by section 1 of the act with respect to appeals from appraisals made with respect to property held after April 1, 1996 unless continued by further act of the general assembly.
Cross references. Farmland appraisal contracts, see § 3846 of this title.
The provisions of this subchapter are procedural in nature, apply to pending appeals, and do not affect substantial rights. Town of Barnet v. New England Power Company, 130 Vt. 268, 291 A.2d 396 (1972).
Legislative acts freezing the grand list valuation for hydroelectric generating facilities did not violate plaintiff's right to a remedy under the Vermont Constitution by barring judicial review of appraisal value for three years because the freeze did not affect plaintiff's access to the judicial process: its right to bring a tax appeal pursuant this section. USGen New Eng., Inc. v. Town of Rockingham, 176 Vt. 104, 838 A.2d 927 (2003).
This section providing for de novo tax appeal from board of civil authority to either a board of appraisers appointed by the commissioner of taxes or to the superior court, provides for separate and distinct avenues of appeal and appeal may not be had from the board of appraisers to the superior court under general rules providing for appeal to superior court by any party entitled thereto by law in a contested case and for review otherwise available by law. In re Appeal of City of Barre, 134 Vt. 519, 365 A.2d 519 (1976).
The phrase "unless some other court is expressly provided by law" in § 815(a) of Title 3 applies to statutory requirements which specifically limit the courts to which an appeal can be taken and did not apply to property tax appeal under this subchapter. Town of Barnet v. Central Vt. Public Service Corp., 131 Vt. 578, 313 A.2d 392 (1973).
A taxpayer may appeal a reassessment of his property to the superior court and, if the taxpayer shows that his property is assessed at a higher percentage of fair market value than comparable properties in the town, the court must list the taxpayer's property at a corresponding value. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981).
Generally, scope of appeal is not limited by the notice of appeal, especially in the area of tax appeals, where review is de novo, and this section's requirement that notice of appeal shall set forth briefly the grounds upon which the appeal is based would not be read to limit scope of appeal, so that where notice in tax appeal stated fair market value was the issue on appeal, it was not error to admit evidence of corresponding listed values. City of Barre v. Town of Orange, 138 Vt. 484, 417 A.2d 939 (1980).
Upon appeal to superior court from decision of Board of Civil Authority, notice of appeal is required to be served by a sheriff, constable or other person authorized by law upon the town clerk, the town agent, and the chairman of the Board of Listers personally. Mowle v. Town of Sherburne, 140 Vt. 155, 436 A.2d 770 (1981), overruled on other grounds, Mountainview Ass'n v. Town of Wilmington (1987) 147 Vt. 627, 523 A.2d 1239.
This subchapter does not affect substantive rights and does not indicate an intent that it shall not be applied to pending appeals; it is procedural in nature and applies to pending appeals. In re Reed, 129 Vt. 102, 272 A.2d 127 (1970).
Under this section's provision that a taxpayer aggrieved by a decision of the board of civil authority may appeal from the decision either to the Director, Division of Property Valuation and Review, or to the superior court, while not every minor choice between alternative positions constitutes a "decision," a separately stated determination regarding distinct property, whether of different location, ownership, or kind, constitutes a "decision," within the ordinary meaning of that word, and where board of civil authority issued taxpayer two sets of findings and conclusions, one on real property and the other on personal property, there were two appealable decisions and taxpayer could appeal one to the director and the other to the superior court, and policy against multiplicity of litigation did not apply as it is not multiplicity of litigation to press two separate appeals based on two separate appealable decisions. Britton Lumber Co. v. Town of Fairlee, 138 Vt. 206, 413 A.2d 808 (1980).
Extraordinary relief in the superior court in the nature of certiorari was not available to town challenging valuation of property for tax purposes by board of appraisers appointed by commissioner of taxes where all the issues in town's petition could have been raised by direct appeal to supreme court. In re Appeal of City of Barre, 134 Vt. 519, 365 A.2d 519 (1976).
A county court de novo hearing need not always precede supreme court review of a board of tax appraisers decision. Town of Barnet v. Central Vt. Public Service Corp., 131 Vt. 578, 313 A.2d 392 (1973).
In state property tax matters, de novo hearing before the county court is clearly an alternative to hearing before the state board of tax appraisers. Town of Barnet v. Central Vt. Public Service Corp., 131 Vt. 578, 313 A.2d 392 (1973).
Petition for writ of certiorari, formerly used to review tax appraisals due to lack of regular means of review, could not be maintained to review tax appraisal where recently enacted statutory review procedure existed, even though litigation was set in motion by listers' appraisal made prior to effective date of procedure provided by statutes. Town of Barnet v. New England Power Co., 130 Vt. 268, 291 A.2d 396 (1972).
Failure to raise in a timely manner a defense based on insufficiency of service of process in a tax appeal under this section is a waiver of that defense. Mountainview Ass'n v. Town of Wilmington, 147 Vt. 627, 523 A.2d 1239 (1987).
Where a defendant has full notice of an appeal and no other prejudice to the defendant is shown, a taxpayer who has made a good-faith but defective effort at service of process should be allowed to cure such defect by making service on the proper party. Mountainview Ass'n v. Town of Wilmington, 147 Vt. 627, 523 A.2d 1239 (1987).
Where plaintiffs, property owners in town, in property tax appeals challenging the valuation established for their property to the superior court pursuant to this section, made proper service on town clerk and town agent but no service was made on chairman of board of listers, argument of town that this was a failure to comply with service requirements was disingenuous in light of town's stipulation below that the same individual was serving as both town agent and chairman of the board of listers, the individual was personally served within the meaning of subsection (a) of this section and V.R.C.P. 4(d)(1), governing process, and on the facts the town did not and could not argue it suffered a lack of notice of the taxpayers' appeal. Hojaboom v. Town of Swanton, 141 Vt. 43, 442 A.2d 1301 (1982).
Under provisions of this section, appeals are to be heard in the superior court by the presiding judge, sitting alone and without a jury; therefore, participation by assistant judges in deliberation process and signing of orders dismissing appeal was improper. Mowle v. Town of Sherburne, 140 Vt. 155, 436 A.2d 770 (1981), overruled on other grounds, Mountainview Ass'n v. Town of Wilmington (1987) 147 Vt. 627, 523 A.2d 1239.
Although appellee did not appeal denial of its motion to dismiss claim, it could assert error in such denial so long as it did not seek to enlarge its own rights or lessen those of plaintiffs. Punderson v. Town of Chittenden, 136 Vt. 221, 388 A.2d 373 (1978), superseded by statute in Harris v. Town of Waltham (1992) 158 Vt. 477, 613 A.2d 696.
In an appeal from a reassessment of property by a town, a presumption of validity and legality attaches to the actions of the board of listers. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981).
In administrative tax appraisal appeal, where television station owner refused to address theory of board of appraisers as to how television transmitting facility should be valued, it was not error for board to adopt appraisal of town's expert, which was based on original cost, adjusted to reflect current reproduction cost, less depreciation. Mt. Mansfield TV, Inc. v. Town of Stowe, 137 Vt. 435, 407 A.2d 172 (1979).
In administrative tax appraisal appeal, board of appraisers, in appraising fair market value of television transmitting facility, could accept appraisal of town's expert witness, which valued property at what it could be sold for on the open market as a functioning transmitting station, after board repeatedly invited taxpayer to submit evidence of property's fair market value as a functioning station and taxpayer refused, insisting property should be valued with reference to what it could be sold for piecemeal in the electronics market. Mt. Mansfield TV, Inc. v. Town of Stowe, 137 Vt. 435, 407 A.2d 172 (1979).
Where findings of Board of Appraisers in tax appraisal administrative appeal were not a clear statement of what was decided and how and merely restated the evidence, they could not stand and case would be remanded for the preparation of proper findings. Hoefer v. Town of Brattleboro, 137 Vt. 434, 407 A.2d 183 (1979).
In an appeal from a reassessment of property by a town, once the town introduces the appraisal of the taxpayer's property into evidence the burden is on the taxpayer to overcome the presumption of validity of the appraisal, which can be satisfied by introduction of credible evidence fairly and reasonably tending to show that the property is assessed at more than fair market value, or that the assessment is at a higher percentage of fair market value than comparable properties. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981).
Cited. Rutland Country Club, Inc. v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981); Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981); Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981); City of Winooski v. Barnes, 142 Vt. 27, 451 A.2d 1140 (1982); Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982); Soucy v. Soucy Motors, Inc., 143 Vt. 615, 471 A.2d 224 (1983); Vermont Division of State Buildings v. Town of Duxbury, 144 Vt. 228, 475 A.2d 235 (1984); Bailey v. Town of Craftsbury, 144 Vt. 260, 475 A.2d 1390 (1984); Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985); Pizzagalli Construction Co. v. Town of Whitingham, 146 Vt. 490, 505 A.2d 678 (1986); In re Roy, 147 Vt. 403, 519 A.2d 1147 (1986); Roy v. Town of Barnet, 147 Vt. 551, 522 A.2d 225 (1986); Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987); Villeneuve v. Town of Cambridge, 148 Vt. 15, 527 A.2d 659 (1987); Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989); In re Milot, 151 Vt. 615, 563 A.2d 1005 (1989); Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
Former § 4462. Former § 4462, relating to property tax appeals and triplicate copies, was derived from 1969, No. 253 (Adj. Sess.), § 1, and amended by 1971, No. 185 (Adj. Sess.), § 218; 1977, No. 105 , § 14(a).
When a taxpayer, an agent designated by the legislative body of the town, or selectboard claims that an appeal to the Director is in any manner defective or was not lawfully taken, on or before 14 days after mailing of the notice of appeal by the clerk under Rule 74(b) of the Vermont Rules of Civil Procedure, the taxpayer, agent, or selectboard shall file objections in writing with the Director, and furnish the appellant or appellant's attorney with a copy of the objections. When the taxpayer, agent, or selectboard so requests, the Director shall thereupon fix a time and place for hearing the objections, and shall notify all parties thereof, by mail or otherwise. Upon hearing or otherwise, the Director shall pass upon the objections and make such order in relation thereto as is required by law. The order shall be recorded or attached in the town clerk's office in the book wherein the appeal is recorded.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 219, eff. March 29, 1972; 1977, No. 105 , § 14(a); 1999, No. 49 , § 47, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 38, eff. March 1, 2004; 2017, No. 11 , § 59; 2019, No. 84 (Adj. Sess.), § 5.
Amendments--2019 (Adj. Sess.) Substituted "an" for "town" following "taxpayer,", inserted "designated by the legislative body of the town," following "agent", and deleted "town" following "taxpayer," twice.
Amendments--2017. Substituted "14" for "10" following "on or before" in the first sentence and inserted a comma after "town agent".
Amendments--2003 (Adj. Sess.). Substituted "mailing of the notice of appeal by the clerk under Rule 74(b) of the Vermont Rules of Civil Procedure" for "the entry of the board's decision".
Amendments--1971 (Adj. Sess.). Rephrased and omitted references to court of chancery and chancellor.
Scope of a taxpayer's appeal from an assessment was not limited to the issues identified by the taxpayer in his notice of appeal, and the town did not need to file an objection to the appeal to enable the hearing officer to consider if he had authority to consider the appraised value of the property de novo. Rasmussen v. Town of Fair Haven, 201 Vt. 88, 136 A.3d 569 (2016).
On application to the Director, an appellant may request leave to withdraw his or her appeal at any time before it is heard. When an appeal is withdrawn, the Director shall so certify to the clerk of the town from the action of whose listers or Board of Civil Authority the appeal was taken, and the clerk shall record the certificate of withdrawal of the appeal. The appraisal from which the appeal was taken shall then become a part of the appraisal or grand list of the taxpayer.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 220, eff. March 29, 1972; 1977, No. 105 , § 14(a).
2007. The language "in the book wherein the appeal was recorded under the provisions of section 4462 of this title" was deleted as a result of the repeal of Section 4462 by 1999, No. 49 , § 46.
Amendments--1971 (Adj. Sess.). Rephrased and omitted reference to court.
When an appeal to the Director is not withdrawn, the Director shall refer the appeal in writing to a person not employed by the Director, appointed by the Director as hearing officer. The Director shall have the right to remove a hearing officer for inefficiency, malfeasance in office, or other cause. In like manner, the Director shall appoint a hearing officer to fill any vacancy created by resignation, removal, or other cause. Before entering into their duties, persons appointed as hearing officers shall take and subscribe the oath of the office prescribed in the Constitution, which oath shall be filed with the Director. The Director shall pay each hearing officer a sum not to exceed $150.00 per diem for each day wherein hearings are held, together with reasonable expenses as the Director may determine. A hearing officer may subpoena witnesses, records, and documents in the manner provided by law for serving subpoenas in civil actions and may administer oaths to witnesses.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1977, No. 105 , § 14(a); 1995, No. 178 (Adj. Sess.), § 293; 1997, No. 59 , § 13, eff. June 30, 1997; 2005, No. 215 (Adj. Sess.), § 279; 2013, No. 73 , § 32; 2015, No. 134 (Adj. Sess.), § 7, eff. May 25, 2016; 2019, No. 175 (Adj. Sess.), § 6, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Substituted "$150.00" for "$120.00."
Amendments--2015 (Adj. Sess.). Section heading: Substituted "valuation hearing" for "tax hearing".
Amendments--2013 Substituted "hearing officer" for "appraiser" throughout the section.
Amendments--2005 (Adj. Sess.). Substituted "$120.00 per diem" for "$80.00 per diem" in the fifth sentence.
Amendments--1997. Substituted "$80.00" for "$50.00" in the fifth sentence.
Amendments--1995 (Adj. Sess.) Substituted "appraiser" for "board" in the section heading, rewrote the first sentence and made minor changes in phraseology throughout.
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 316 provides that the amendment to this section by § 293 of the act shall apply to appraisals for property tax years beginning on or after January 1, 1996.
Cross references. Service of subpoenas in civil actions, see Rule 45, V.R.C.P.
The board of tax appraisers is a quasi-judicial agency acting as a trier of fact. Town of Barnet v. New England Power Company, 130 Vt. 407, 296 A.2d 228 (1972).
Cited. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981); Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984); Saufroy v. Town of Danville, 148 Vt. 624, 538 A.2d 168 (1987); Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988); Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989); Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
Unless expressly waived by all parties to the appeal, the provisions of 3 V.S.A. chapter 25 shall govern all proceedings before a hearing officer except where inconsistent with this subchapter. A hearing officer shall promptly notify in writing the clerk of the town and all other parties to the appeal of the place within the town wherein the appeal is taken, of the place within such town and the time at which the parties shall be heard, such notice to be delivered in person or by mail, postage prepaid.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1995, No. 178 (Adj. Sess.), § 294; 2013, No. 73 , § 33.
Revision note. Substituted "before appraiser" for "to director" in the section heading in conformity with 1995 (Adj. Sess.) amendment.
Amendments--2013 Substituted "3 V.S.A. chapter 25" for "chapter 25 of Title 3" in first sentence; substituted "hearing officer" for "appraiser" throughout section.
Amendments--1995 (Adj. Sess.) Substituted "an appraiser" for "the board" in the first sentence and substituted "an appraiser" for "the appraisers" in the second sentence.
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 316, provided that the amendment to this section by § 294 of the act shall apply to appraisals for property tax years beginning on or after January 1, 1996.
Cited. City of Winooski v. Barnes, 142 Vt. 27, 451 A.2d 1140 (1982); Town of Cambridge v. Bassett, 142 Vt. 171, 453 A.2d 413 (1982).
Upon appeal to the Director or the Court, the hearing officer or Court shall proceed de novo and determine the correct valuation of the property as promptly as practicable and to determine a homestead and a housesite value if a homestead has been declared with respect to the property for the year in which the appeal is taken. The hearing officer or Court shall take into account the requirements of law as to valuation, and the provisions of Chapter I, Article 9 of the Constitution of Vermont and the 14th Amendment to the Constitution of the United States. If the hearing officer or Court finds that the listed value of the property subject to appeal does not correspond to the listed value of comparable properties within the town, the hearing officer or Court shall set said property in the list at a corresponding value. The findings and determinations of the hearing officer shall be made in writing and shall be available to the appellant. If the appeal is taken to the Director, the hearing officer may inspect the property prior to making a determination, unless one of the parties requests an inspection, in which case the hearing officer shall inspect the property prior to making a determination. Within 10 days of the appeal being filed with the Director, the Director shall notify the property owner in writing of his or her option to request an inspection under this section.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1973, No. 104 , § 4, eff. April 25, 1973, operative only with respect to appeals brought after that date; 1983, No. 215 (Adj. Sess.), § 1, eff. May 10, 1984; 1995, No. 178 (Adj. Sess.), § 295; 1999, No. 49 , § 16, eff. June 2, 1999; 2003, No. 76 (Adj. Sess.), § 12, eff. Feb. 17, 2004; 2013, No. 73 , § 34; 2015, No. 134 (Adj. Sess.), § 8, eff. May 25, 2016.
Revision note. Reference to "court of chancery" was changed to "superior court" pursuant to 1973, No. 193 (Adj. Sess.), § 3. See notes under §§ 71 and 219 of Title 4.
Amendments--2013 Substituted "hearing officer" for "appraiser" throughout section.
Amendments--2003 (Adj. Sess.). Added "and a housesite" preceding "value" in the first sentence.
Amendments--1999. Deleted "the" following "upon" and inserted "and to determine a homestead value if a homestead has been declared with respect to the property for the year in which the appeal is taken" at the end of the first sentence.
Amendments--1983 (Adj. Sess.). Inserted "state" preceding "board" in the first and second sentences and added the fifth sentence.
Amendments--1973. Section amended generally.
Effective date of amendments--1983 (Adj. Sess.). 1983, No. 215 (Adj. Sess.), § 4, eff. May 10, 1984, provided: "This act shall take effect from passage and affect tax years beginning on January 1, 1984 and thereafter."
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 178 (Adj. Sess.), § 316, provided that the amendment to this section by § 295 of the act shall apply to appraisals for property tax years beginning on or after January 1, 1996.
Municipal quasi-judicial proceedings; temporary suspension of in-person hearing and inspection requirements. 2019, No. 106 (Adj. Sess.), § 1(b)(2) and (b)(3) provide: "(2) Notwithstanding 32 V.S.A. § 4467, during a declared state of emergency under 20 V.S.A. chapter 1 due to COVID-19, a hearing officer shall not be required to physically inspect any property that is the subject of an appeal. If the appellant requests in writing that the property be inspected for purposes of the appeal, the hearing officer shall conduct the inspection through electronic means. If the appellant does not facilitate the inspection through electronic means, then the appeal shall be deemed withdrawn.
"(3) As used in this subsection, 'electronic means' means the transmittal of video or photographic evidence by the appellant at the direction of the Board members or hearing officer conducting the inspection."
Legislature clearly intended that state board of appraisers would adjudicate constitutional questions in determining the validity of town appraisals; this section specifically requires the board to take into account the applicable provisions of the U.S. and Vermont Constitutions. Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
The Legislature did not intend that appeals under 32 V.S.A. § 3708, governing payments in lieu of taxes for lands held by the agency of natural resources, be governed by the same standard and procedures that it established for this section. Town of Victory v. State, 177 Vt. 383, 865 A.2d 373 (October 22, 2004).
Valuation of land of a municipal corporation situated outside its territorial limits for tax purposes is governed by this section, and not section 3659 of this title, where property similar to the property at issue cannot be found within the taxing municipality. City of Barre v. Town of Orange, 152 Vt. 442, 566 A.2d 951 (1989).
Where § 3659 of this title provided that municipal property outside the limits of the municipality shall be taxed by the municipality in which the property lies, the property to be valued at the same value as similar property, and property similar to the property at issue could not be found, that section did not apply and this section, relating to tax appeals generally and providing that if it is found on appeal that the listed value does not correspond to the listed value of comparable properties within the town the property shall be set in the listing at a corresponding value, was to be applied. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 134 Vt. 325, 360 A.2d 882 (1976).
An appeal of property valuation to the board of appraisers is a de novo proceeding, and the board must first determine the fair market value of the property, then "equalize" that amount to insure that the property is listed comparably to corresponding properties in town. Gouin v. Town of Halifax, 148 Vt. 524, 535 A.2d 788 (1987).
Under this section, the board of appraisers must determine whether the listed value of the property corresponds to the listed value of comparable properties within the town. Gouin v. Town of Halifax, 148 Vt. 524, 535 A.2d 788 (1987).
One vital purpose of the statutes relating to tax appraisal appeals is to grant to an aggrieved taxpayer the opportunity to establish uniformity of evaluation as it relates to his property. Bookstaver v. Town of Westminster, 131 Vt. 133, 300 A.2d 891 (1973).
Upon appeal by taxpayers from decisions of a town board of civil authority, which applied separate equalization ratios to separate classes of real property, the State Board of Appraisers had the jurisdiction to reach a decision, despite this section which allows the board to equalize property values only to "comparable properties within the town." Not every dispute over what is a comparable property must be resolved initially as a dispute over jurisdiction. Taxpayers are entitled to argue for a view of comparability as favorable as they can reasonably achieve without having their appeal summarily dismissed because they crossed over an unseen jurisdictional line. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
This section mandates trial court to try dispute anew, as though it had never been heard before, and trial court is required to determine correct valuation in light of requirements of law and provisions of state and federal constitutions. In re Milot, 151 Vt. 615, 563 A.2d 1005 (1989).
In de novo appeal of property evaluation for tax purposes, court's function was to determine whether the listed value of the property corresponded with the listed value of comparable properties, and if not it was for the court to determine the appropriate relief by setting the property in the list at a corresponding value. Rutland Country Club, Inc. v. City of Rutland, 137 Vt. 590, 409 A.2d 591 (1979).
Where town's reappraisal of property was unacceptable as it used a method not in compliance with statute, lower court, in which taxpayer sought a lower appraisal, would not be ordered to set property in grand list at valuation in effect during next year prior to reappraisal; such an order would be proper had town introduced no other evidence of fair market value and uniformity of comparable properties' assessments, but where town introduced evidence on such issues, and taxpayer also introduced evidence on such issues, lower court should set fair market value and proper listing of property in a new trial. Ames v. Town of Danby, 136 Vt. 78, 385 A.2d 1075 (1978).
Determination of whether properties are "comparable" for purposes of establishing equalization ratio under this section is within the sound discretion of the state board of appraisers. Philbin v. Town of St. George, 156 Vt. 640, 588 A.2d 1060 (mem.) (1991).
Upon appeal of appraisal, board of appraisers is not required to sit as trier of fact and determine whether facts introduced to overcome presumption of validity of appraisal of property are more believable than the facts supporting the assessment; the standard for evaluation of the facts sought to be used to overcome the burden is not one of credibility, requiring a subjective evaluation of the evidence, but rather of admissibility, requiring evaluation of whether the fact offered in proof affords a basis for a rational inference of the fact to be proved. Rutland Country Club v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981).
The ultimate decision of the board of tax appraisers is focused upon the critical question of whether a taxpayer's property has been appraised at its fair market value within the legal concepts of that term and in compliance with statutory requirements. Town of Barnet v. New England Power Co., 130 Vt. 407, 296 A.2d 228 (1972).
Petition stating that parcel of property was listed in grand list at a higher acreage than it actually contained and raising several other questions relating to matters of fact was insufficient to authorize the grant of a writ of certiorari. Villeneuve v. Commissioner of Taxes, 128 Vt. 356, 264 A.2d 774 (1970).
It was supreme court's duty, upon being presented with a petition for writ of certiorari by taxpayer attacking personal property appraisal and board of appraisers' upholding of it upon administrative review, to examine the evidence and determine whether there was the competent proof of facts necessary to authorize the adjudication, and whether in making it, any rule of law affecting the taxpayer's rights was broken. In re Health, 128 Vt. 519, 266 A.2d 812 (1970).
Commissioner of taxes was a necessary party to taxpayer's petition for certiorari where, and only because, the record was in his possession. In re Health, 128 Vt. 519, 266 A.2d 812 (1970).
Decision of state board of appraisers was remanded where the record did not reveal whether statutorily mandated site visit had been conducted by board in connection with assessment of taxpayer's property. Giorgetti v. City of Rutland, 154 Vt. 9, 572 A.2d 933 (1990).
Where record as certified to supreme court upon taxpayer's petition for writ of certiorari to review board of appraisers' appraisal of personal property was inadequate as a matter of law to determine the regularity of the board's exercise of jurisdiction, cause would be remanded. In re Heath, 128 Vt. 519, 266 A.2d 812 (1970).
Where, in landowner's proceeding for lowering of land's appraisal for property tax purposes, court was required by statute to find fair market value and, because of its confusion over fair market value and listed value, court made a finding only as to listed value, there was prejudicial error requiring reversal. Ames v. Town of Danby, 136 Vt. 78, 385 A.2d 1075 (1978).
Where a prime issue raised before the board of tax appraisers by petitioners was whether the evidence introduced by them established that the listed value of comparable properties corresponded to the listed value of petitioner's land, board's failure to decide the issue was not in compliance with this section and was prejudicial error. In re Reed, 129 Vt. 102, 272 A.2d 127 (1970).
Constitutional considerations of equal protection and proportional contribution require state board of appraisers to apply equalization ratio to subject property to ascertain its listed value. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
Fact that fair market value of plaintiff utility company's property was established by methods other than review of sales of comparable properties does not make equalization ratio inapplicable; where equalization ratios are applied to property assessed at fair market value, constitutional considerations of equal protection and proportional contribution require that they be applied to all property so valued. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
Under the statutes relating to an appeal from the appraisal of property for tax purposes, the court is mandated to determine the correct valuation of the property taking into account the requirements of law and the provisions of the state and federal constitutions. Bookstaver v. Town of Westminster, 131 Vt. 133, 300 A.2d 891 (1973).
The fair market value of property is that price which the property will bring in the market place taking into consideration its availability, use and limitations, and should not be based on only one criterion. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
The fair market value of a comparable property in another town is relevant to the fair market value of the subject property, though not necessarily conclusive on that issue. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
Opinions of well informed persons based upon the purposes for which the property is suited are to be considered in arriving at fair market value. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
Superior court's findings in regard to valuation of real estate for tax purposes, read as a whole, clearly established fair market value and basis therefore where owner's expert testified that he considered three methods of appraisal, that he relied most heavily on the income approach, that on that basis alone he appraised the property at $250,000, and that his final opinion of fair market value was $280,000. Brown v. Town of Windsor, 139 Vt. 129, 422 A.2d 1268 (1980).
Board of tax appeals, in proceedings held pursuant to this section, is under duty to render findings on the fair market value of the subject property. Town of Walden v. Bucknam, 135 Vt. 326, 376 A.2d 761 (1977).
Whether the board of civil authority visited person's property or not for assessment of taxes has little bearing in the trial de novo and the trial court's obligation to make its own determination as to fair market value. Monti v. Town of Northfield, 135 Vt. 97, 369 A.2d 1373 (1977), disapproved by Vermont Div. of State Buildings v. Town of Duxbury (1984) 144 Vt. 228, 475 A.2d 235.
On appeal to state board of tax appeals from town board of civil authority's affirmance of property appraisal, state board could, in determining the fair market value of the property, take into account lease and option to purchase. Townsend v. Town of Middlebury, 134 Vt. 438, 365 A.2d 515 (1976).
Upon appeal from administrative authority's tax appraisal, lower court, which under this section is to determine the correct valuation of the property, has the duty to appraise the property at its fair market value. Vermont Marble Co. v. Town of West Rutland, 134 Vt. 308, 360 A.2d 91 (1976).
Supreme court will not disturb the listers' or board's determinations of fair market value of real and personal property unless errors of law affecting the merits of the case appear. In re Health, 128 Vt. 519, 266 A.2d 812 (1970).
Approach taken by an appraiser in determining listed value was consistent with the applicable statute and with case law. After the parties agreed to the fair market value, the appraiser considered evidence to determine an appropriate equalization ratio; an opinion letter offered by taxpayers in support of the value-added methodology was irrelevant to this analysis, and even assuming that the document was excluded in error, the taxpayers failed to show that they suffered any harm from its exclusion. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Appeals to the Board of Appraisers are hearings de novo, and the Board is required to make findings of fact supporting its ultimate determination; where conflicting evidence has been presented, the Board must state clearly what evidence it credits and why, so that the parties and Supreme Court will know how the decision was reached; further, unless the Board's determination of value is supported by adequate findings, it will not be affirmed. Beach Properties, Inc. v. Town of Ferrisburg, 161 Vt. 368, 640 A.2d 50 (1994).
State board of appraisers' function, to determine whether listed value of property corresponds to listed value of comparable properties within town, requires two steps: establishment of fair market value and equalization of that value to insure comparable listing of comparable properties. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
State board of appraisers committed error by looking at the listed value of properties which were not comparable to the property before it, in determining whether there were differences between listed and fair market values. Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
In deciding whether property's listed value is comparable to that of other properties, state board of appraisers must use two-step procedure: first, it must determine subject property's fair market value; and second, that value must be equalized to ensure listing is comparable to corresponding properties. Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989).
When a tax assessment is appealed to the state board of appraisers, if the property is unique within the town, its listed value is determined by applying the common equalization ration of all properties in the town to its market value. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
On appeal of property valuation to board of appraisers, the listed value of a comparable property within the town is not to be used in determining a subject property's fair market value, and listed value alone, in the absence of fair market value, is useless in arriving at a ration for equalization purposes. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984), appeal after remand (1988) 149 Vt. 446, 545 A.2d 509.
Where unique property is the subject of litigation, under this section providing that if upon appeal from appraisal of property for tax purposes it is found that the listed value of the property does not correspond to the listed value of comparable properties within the town the property shall be set in the list at a corresponding value, all property within the town is comparable for the purpose of determining the proper corresponding listed value. New England Power Co. v. Town of Barnet, 134 Vt. 498, 367 A.2d 1363 (1976).
Since the county board of appraisers exercise a judicial function, the correctness of its actions will be inquired into where substantial questions of law affecting the merits of a case are in issue. In re Health, 128 Vt. 519, 266 A.2d 812 (1970).
Approach of taxpayers' expert, and his exclusion of certain sales, was inconsistent with cases holding that all property within the same class was considered "comparable" for purposes of the statute governing appeals, not just property that was appreciating at the same rate. The trial court did not err in rejecting the taxpayers' evidence and looking instead to a town-wide ratio. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
If comparable properties exist within town, comparison is made between current market value and listed value to determine equalization ratio for property tax purposes. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
For equalization ratio purposes, comparable properties within town means properties of same general class as subject property, even if those properties would not meet initial comparability criteria on basis of factors like building size, age, description, condition, use, income and expenses, and surrounding. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
For purposes of establishing equalization ratio under this section, "comparable properties within the town" means properties of the same general class as the subject properties, even if the properties within the set selected for equalization analysis would not meet the initial valuation comparability criteria on basis of factors like building size, age, description, condition, use, income and expenses, and surrounding. Philbin v. Town of St. George, 156 Vt. 640, 588 A.2d 1060 (mem.) (1991).
Even though decision of board of appraisers omitted direct comparisons between subject and comparable properties, board met its obligation to consider fair market value of residential property, where board first identified comparable properties and then proceeded to recite in detail categories in subject property it considered misgraded in relation to same categories in comparables. Gionet v. Town of Goshen, 152 Vt. 451, 566 A.2d 1349 (1989).
Where on appeal of property appraisal to the state board of appraisers town's expert testified that the neighboring property offered by taxpayer as comparable to his was smaller and, unlike taxpayer's, was without a garage or fireplace, the board's finding of the fair market value of taxpayer's property, which was higher than the appraisal of the property offered as comparable, was supported by credible evidence and would not be disturbed. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Where unique property is the subject of litigation under this section, all property within the taxing municipality is comparable for purposes of determining the proper corresponding listed value. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984), appeal after remand (1988) 149 Vt. 446, 545 A.2d 509.
Where property the appraisal of which is appealed is unique, and the court is required to find whether its listed value corresponds to the listed value of comparable properties and to set it in the list at a corresponding value if it does not, all property within the town shall be considered comparable and the court may consider a sales-ration study analyzing the average of ratio between sales price and listed value of land sold in arms-length transactions within the town. New England Power Co. v. Town of Barnet, 134 Vt. 498, 367 A.2d 1363 (1976).
The statute relating to tax appraisal mandates the use of comparable property values in the determination of an appeal from the board of civil authority's appraisal when one of the prime issues is that the listed property of comparable properties does not correspond to the listed value of plaintiff's land. Bookstaver v. Town of Westminster, 131 Vt. 133, 300 A.2d 891 (1973).
On appeal from appraisal of property for tax purposes the court must consider the value of comparable properties within the same town and in such case it is not enough for the court to simply state that such were considered, rather findings are required on that critical issue. Bookstaver v. Town of Westminster, 131 Vt. 133, 300 A.2d 891 (1973).
When the parties agreed that the fair market value of the taxpayers' property was $1,000,000, the only question before the appraiser was calculation of an appropriate equalization ratio (ER). The town presented credible evidence to support its proposed ER, and it was not required to provide the taxpayers with an adequate explanation as to why the resulting listed value differed from the listed value found below; in any event, regardless of the position taken by the town, the appraiser was not bound by the findings below, and it was ultimately for the appraiser to weigh the evidence and determine the correct valuation of the property. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Appraiser appropriately looked to town-wide sales after concluding that taxpayers' evidence of comparable sales was insufficient to calculate an equalization ratio. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Appraiser's calculation of an equalization ratio (ER) was erroneous when not only did the appraiser fail to explain exactly how he arrived at his result, but his ultimate conclusion was contradicted by his own findings. There was no evidence that any of the 2005 sales identified by the taxpayers were valid sale transactions for purposes of calculating an ER, and the appraiser's crude averaging of these unvalidated sales with a town-wide common level of appraisal was equally arbitrary and erroneous. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Whole point of calculating and applying an equalization ratio (ER) is to ensure proportionality among a town's taxpayers. Having calculated and applied an ER, the appraiser does not need to then make additional findings that the listed value is in fact proportionate to comparable properties, and there is similarly no requirement that the appraiser make findings regarding the uniformity of each individual component of a taxpayer's property. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Taxpayers' evidence of the listed value of comparable properties was meaningless absent evidence of the fair market value of these properties. Listed value alone, in the absence of fair market value, is useless in arriving at a ratio for equalization purposes; simply adducing evidence regarding the listed value of a comparable property, without ascertaining and applying an equalization ratio to ensure equitable taxation among similar properties, does not prove correct valuation. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Because the court could not discern from the record precisely how the state appraiser implemented a time adjustment or why its application to all classes of property rendered an equalization ratio more accurate, it remanded the case for additional findings. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
Because there was evidence presented to the superior court that residential property in a town was experiencing a rapid rate of appreciation prior to April 1, 2002, it appeared that the most accurate equalization ratio (ER) would be derived from all sales, adjusted for time if appropriate, occurring in the year prior to - or the six-month period before and after - the April 1, 2002 appraisal date. The court therefore reversed and remanded for the application of such an ER, subject to any arguments that might be raised as to why such an ER was inappropriate on the facts of the case. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
When the trial court found taxpayers' expert to be inconsistent in his calculation and application of proper equalization ratios, it acted well within its discretion in looking to all property sales within the town to ensure that the taxpayers were not paying a disproportionate share of the town's tax burden. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
Where evidence is presented showing a steep rate of appreciation, the most accurate equalization ratio is determined by looking at sales closest in time to the appraisal date - whether one year prior to the appraisal date or six months before and after the appraisal date - unless the trier of fact is persuaded by the evidence that such an approach is unfair, flawed, or otherwise inappropriate. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
State appraiser had wide discretion in calculating an appropriate equalization ratio, and he was not required to adopt a town's approach. Nor was the appraiser obligated to explain in detail why he was not persuaded by the town's position. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
There was no error in the state appraiser's conclusion that the most relevant data in a case was derived from a study of sales within one year of the appraisal date. As reflected in his decision, the appraiser was persuaded by taxpayers' expert that home values were rapidly rising in the town, and thus, that recent data provided a more reliable and accurate equalization ratio. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
State board of appraisers properly applied town's average equalization ratio (AER) to determination of listed value of plaintiff utility company's property, since there was only one other comparable property in town and AER was sole and best alternative evidence. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
For purposes of establishing equalization ratio under this section, "comparable" properties include all properties within the class of property to which the subject property belongs. Philbin v. Town of St. George, 156 Vt. 640, 588 A.2d 1060 (mem.) (1991).
Where a fixed value like net book value is the basis for appraisal of property, equalization ratios applicable to market value properties under this section are immaterial. Grand Union Co. v. City of Winooski, 152 Vt. 193, 566 A.2d 398 (1989).
State board of appraisers is required to look at both fair market value and "listed" value of comparable properties so that the valuation set by the board can be "equalized" - that is, reduced from fair market value to listed value by the percentage actually used for comparable properties in the town. Alexander v. Town of Barton, 152 Vt. 148, 565 A.2d 1294 (1989).
Where defects in computer program resulted in undervaluation of some properties, and sufficient evidence on fair market value of comparable properties was not presented, city-wide equalization ratio was to be applied as if property were "unique." In re Milot, 151 Vt. 615, 563 A.2d 1005 (1989).
Where a tax assessment is appealed to the state board of appraisers, if comparable properties exist within the town, a comparison must be made between their current market value and their listed value; this comparison will yield the equalization ration which must be applied to the fair market value of the subject property to determine its listed value. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
On appeal of property valuation to board of appraisers, the fair market value of the property must first be determined and then "equalized" to insure that the property is listed comparably to corresponding properties in town. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984), appeal after remand (1988) 149 Vt. 446, 545 A.2d 509.
On appeal of property valuation to board of appraiser, when comparable properties exist within the town, their current market value must be compared with their current listed value to arrive at an equalization rate, and this rate must then be applied to the subject property's fair market value to produce the proper listed value. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984), appeal after remand (1988) 149 VT. 446, 545 A.2d 509.
Where the state appraiser was presented with testimony from an expert who examined a total of eighty properties in the town and the disparity between the listed values of those properties as compared to taxpayers' properties led the appraiser to conclude that there were a large number of properties in the town comparable to the subject property that were assessed substantially below fair market value, those differences supported the state appraiser's conclusion that, in fact, the town did not treat all residential properties the same when it assigned values for listing purposes. Allen v. Town of W. Windsor, 177 Vt. 1, 852 A.2d 627 (2004).
Partition of taxpayers' property (former dairy farm consisting of about 148 acres and two residences) for appraisal purposes did not violate this section even though it refers to "the property" and not to parts of a property, as there is nothing inconsistent in a statutory reference to "the property" and a valuation analysis that considers parts of the whole. Scott Construction, Inc. v. City of Newport Board of Civil Authority, 165 Vt. 232, 683 A.2d 382 (1996).
Determinations by the board of appraisers on appeal involve a two-step process; the board must first determine the fair market value of the property in question and then "equalize" the property to insure that it is listed comparably to corresponding properties in the town. Gionet v. Town of Goshen, 152 Vt. 451, 566 A.2d 1349 (1989).
When a tax assessment is appealed to the state board of appraisers, the board must establish the fair market value of the subject property and equalize that value to insure comparable listing with other corresponding properties. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
In proceeding to determine valuation of property for tax purposes, court could not list taxpayers' property higher than fair market value, even if comparable properties were listed above fair market value; so that where court determined the fair market value of the property and ordered the property listed at that value, town could not complain that the court failed to make findings of the values of comparable properties. Brown v. Town of Windsor, 139 Vt. 129, 422 A.2d 1268 (1980).
In administrative tax appraisal appeal, where television station owner refused to address theory of board of appraisers as to how television transmitting facility should be valued, it was not error for board to adopt appraisal of town's expert which was based on original cost, adjusted to reflect current reproduction cost, less depreciation. Mt. Mansfield TV, Inc. v. Town of Stowe, 137 Vt. 435, 407 A.2d 172 (1979).
Where board of tax appeals reduced listed value of petitioners' property established by local board of civil authority, but review of board's written report of findings indicated that while findings stated that comparison of petitioners' property to other similar properties in the town was made, there was no finding that properties mentioned in the report were comparable to the petitioners' property, conclusion rendered was not supported by board's findings of fact since to merely state that inequities existed was not a proper or sufficient method for board to discharge its duties under this section. Town of Walden v. Bucknam, 135 Vt. 326, 376 A.2d 761 (1977).
Provision in this section that board of tax appeal consider "comparable properties" in appraising property did not require that board's review of appraised value of personal property be restricted exclusively to comparison of other taxable personal property in the jurisdiction, and board correctly concluded that all property, real and personal, must be subjected to a uniform ratio of fair market to listed value. Town of Barnet v. Palazzi Corp., 135 Vt. 298, 376 A.2d 24 (1977).
Where this section requiring state board of tax appeals to make specific finding concerning consideration of the fair market value of comparable properties, when on appeal of tax appraisal from board of civil authority one of the principal issues is that the listed value of comparable properties did not correspond to the listed value of plaintiff's property, was not complied with, and board of tax appeals merely stated that it had "checked" comparable properties, there was reversible error. Schweizer v. Town of Pomfret, 134 Vt. 436, 365 A.2d 134 (1976).
In property appraisals by the board of tax appraisers, the fair market valuation must be determined in accordance with statutory requirements and correspond to the listed values of comparable properties within the town. Town of Barnet v. Central Vt. Public Service Corp., 131 Vt. 578, 313 A.2d 392 (1973).
A town that values, for purposes of taxation, business personal property at fair market value may not have one equalization ratio for real property and another (or none) for personal property. Real and personal property must be considered comparable for purposes of this section. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
In establishing the listed values of property that was part of a dairy farm, the trial court did not err in crediting the methods and conclusions of the town appraiser. The mere fact that the appraiser was not himself a dairy farmer was not enough to show an abuse of discretion in crediting his testimony and report; as for the trial court's failure to credit the taxpayers' "regression analysis," the trial court properly found the town appraiser's testimony more compelling than the taxpayers' testimony with regard to the appropriate appraisal method. Boivin v. Town of Addison, 188 Vt. 571, 5 A.3d 897 (mem.) (2010).
Towns are statutorily required to submit fair market values to the division of property valuation and review (PVR), which then uses these values to arrive at a "common level of appraisal" (CLA) ratio. There was no indication that a town did anything but what it was statutorily required to do - that is, submit its grand list values to the PVR; therefore, it was entirely reasonable for the town and the trial court to rely on the CLA derived from statewide equalization studies. Boivin v. Town of Addison, 188 Vt. 571, 5 A.3d 897 (mem.) (2010).
Taxpayers' argument regarding the admission of a town appraiser's updated study failed. The report differed from a pretrial report only in the fact that the pretrial report was based on an estimate of the town's equalization rate, while the report relied on at trial utilized the finalized equalization study; furthermore, the taxpayers raised no objection to any part of the town appraiser's testimony at trial. Boivin v. Town of Addison, 188 Vt. 571, 5 A.3d 897 (mem.) (2010).
Proceeding before an appraiser was a de novo hearing, which required the appraiser to try the dispute anew, as though it had never been heard before. This means that a town was not limited to proffering - and the appraiser was not limited to considering - only such evidence as was presented below, and that the appeal presented the taxpayers with the risk of increase as well as the chance of decrease. Shaffer v. Town of Waitsfield, 183 Vt. 428, 956 A.2d 520 (Apr. 11, 2008).
Although the State Board of Appraisers is normally limited to comparing to properties in the same class as that of the taxpayer's property, where the board concludes that it lacks evidence of a statistically representative sample, it may use evidence of other classes. Therefore, the board acted well within its discretion in rejecting the equalization proposal of a town, which used different equalization ratios for different classes of real property, and using instead an average ratio for all categories of real property derived from state valuation data, as the ratios for separate classes of property were based on small sample sizes. Knollwood Building Condominiums v. Town of Rutland, 166 Vt. 529, 699 A.2d 31 (1997).
If state board of appraiser concludes that it lacks statistically representative sample of comparable property, it may use other evidence to determine appropriate equalization ratio; however, if property is unique within town, its listed value is determined by applying average of equalization ratios for all town properties. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
State board of appraisers erred in looking only at appraisal of only other utility company in town when determining whether property tax appraisal for plaintiff utility company was appropriate; other relevant evidence existed. Vermont Electric Power Co. v. Town of Cavendish, 158 Vt. 369, 611 A.2d 389 (1992).
For purposes of determining whether equalization ratio under this section adequately reflects the average of all ratios for properties within the class of comparable properties, a property owner, the taxing authority, and the courts may rely on any relevant evidence. Philbin v. Town of St. George, 156 Vt. 640, 588 A.2d 1060 (mem.) (1991).
State board of appraisers did not err by not considering evidence of fair market value of comparable properties offered by taxpayer, where there were differences between the comparables and taxpayer's property but no evidence about the differences and their effect on value and taxpayer testified that the properties "were not truly comparable" and that his property was "unique." Elliott v. Town of Barnard, 153 Vt. 306, 571 A.2d 653 (1989).
Where taxpayer failed to offer evidence of the ratio of listed values to fair market values for comparable properties or evidence to town-wide equalization ratio, state board of appraiser had adequate justification for accepting town's position that the listed value of taxpayer's property equaled the fair market value. Elliott v. Town of Barnard, 153 Vt. 306, 571 A.2d 653 (1989).
In de novo trial under this section, evidence was not limited to evidence presented to board of civil authority, and trial court properly considered evidence of higher fair market value, where defect in computer program had resulted in undervaluation of some properties even though city did not file cross-appeal. In re Milot, 151 Vt. 615, 563 A.2d 1005 (1989).
Once presumption of validity accorded appraisal by board of civil authority disappears, town must produce evidence justifying appraisal, either by showing that it substantially complied with relevant statutory and constitutional requirements, or by substantiating it with independent evidence relative to property's fair market value and listed value of comparable properties. Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989).
Where presumption of validity of property appraisal was overcome by taxpayer, town's evidence of listed value of comparable property, without application of equalization rates, was insufficient to support property valuation. Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989).
When taxpayers in appraisal case did not introduce evidence of sales of comparable lakefront lots on the same lake, their speculation that property on a large lake was more valuable than property on a small pond did not substitute for evidence. Hubbardton (1988) 150 Vt. 565, 556 A.2d 64. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
The state board of appraisers has discretionary power to review the evidence and establish fair market value based on that evidence. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
Whatever property the state board of appraisers uses to establish fair market value of a property is an evidentiary question and within its discretion; only if the property or properties used are so dissimilar that they are of no comparative value whatsoever will its findings be disturbed on appeal. Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
The weight to be given testimony, including the testimony of experts, is always within the discretion of the board. Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987).
On appeal of a property appraisal, the state board of appraiser, as the trier of fact, is under no obligation to accept, interpret, or apply evidence in accordance with the views of either party. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Where on appeal of property appraisal to the state board of appraisers taxpayer overcame the presumption that the appraisal was valid by comparing his property with a neighboring property which had been appraised at a lower value, the town met its burden of producing evidence to justify its appraisal when its expert testified that the property offered by taxpayer as comparable was smaller and, unlike taxpayer's was without a garage or fireplace. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Taxpayer failed to show evidence below was insufficient to support finding that properties were not appraised in excess of fair market value where taxpayer relied on testimony of one witness, who was taxpayer's employee, and witness relied for his valuation on purchase cost of a small portion of the property and the purchase was not at "arm's length" and thus not a reliable indicator of fair market value. Mettowee Lumber & Plastics Co. v. Town of Sandgate, 138 Vt. 63, 411 A.2d 368 (1980).
Which properties the court will consider and compare in reaching its decision as to fair market value is an evidentiary question laying within its sound discretion, and such findings will not be disturbed unless the properties are so dissimilar as to give rise to no comparison at all. Monti v. Town of Northfield, 135 Vt. 97, 369 A.2d 1373 (1977), disapproved by Vermont Div. of State Buildings v. Town of Duxbury (1984) 144 Vt. 228, 475 A.2d 235.
To prevail on appeal of property valuation taxpayer must show an arbitrary or unlawful valuation. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
On appeal of property valuation, town has initial burden to produce evidence of fair market value; once town has met its burden, taxpayer retains burden of persuasion as to contested issues. Sondergeld v. Town of Hubbardton, 150 Vt. 565, 556 A.2d 64 (1988).
If the taxpayer introduces credible evidence fairly and reasonably tending to show that his property was appraised at more than its fair market value, the presumption that the appraisal is valid and legal disappears. Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987).
Even after the presumption of validity of a property appraisal disappears, the burden of persuasion on all contested issuers on appeal of the appraisal remains with the taxpayer; it does not shift to the town. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
A taxpayer satisfies his burden of going forward with evidence to overcome the presumption that appraisal of his property is valid when he introduces credible evidence fairly and reasonably tending to show that his property was appraised at more than its fair market value. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Once the presumption of validity of a property appraisal is overcome by a taxpayer, the town must produce evidence to justify its appraisal and can prevail by either demonstrating that the method of appraisal substantially complied with relevant constitutional and statutory requirements, or by substantiating the appraisal with independent evidence relevant to the fair market value of the subject property and the listed value of comparable properties within the town. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Taxpayer who appealed appraisal of real estate to the state board of appraisers but merely submitted a letter stating the basis of his grievance, rather than presenting factual evidence, failed to satisfy his burden of presenting sufficient evidence to overcome the presumption of the appraisal's validity. Manganelli v. Town of Proctor, 144 Vt. 451, 479 A.2d 155 (1984).
The duty of overcoming presumption of validity of appraisal of real estate lies with the aggrieved taxpayer; if the taxpayer presents sufficient evidence raising a question of fact, the presumption is extinguished. Manganelli v. Town of Proctor, 144 Vt. 451, 479 A.2d 155 (1984).
The burden of producing evidence to overcome the presumption of validity of appraisal of real estate is satisfied by the introduction of credible evidence fairly and reasonably tending to show that the property was assessed at more than the fair market value or that the listed value exceeded the percentage of listed value actually applied to the general mass of property in the community. Manganelli v. Town of Proctor, 144 Vt. 451, 479 A.2d 155 (1984).
Taxpayer's burden of overcoming presumption of validity and legality of actions of listers may be satisfied by credible evidence fairly and reasonably tending to show that the property was assessed at more than fair market value or that the listed value exceeded the percentage of listed value actually applied to the general mass of property in the community; or the taxpayer may attack the town's method of appraisal directly by evidence demonstrating that the method used was invalid. Beaudry v. Town of Chester, 143 Vt. 182, 463 A.2d 220 (1983).
Once a taxpayer presents evidence overcoming presumption of validity and legality of actions of listers, the town, to prevail, must produce evidence to justify the appraisal and may either show that the method of appraisal substantially complied with the relevant constitutional and statutory requirements, or substantiate the appraisal with independent evidence relative to the fair market value of the property and the listed value of comparable properties in the town. Beaudry v. Town of Chester, 143 Vt. 182, 463 A.2d 220 (1983).
In a de nova appeal to the superior court under this section, a presumption of validity and legality attaches to the actions of the listers, an upon evidence of the appraisal being introduced, that presumption remains until countervailing evidence is introduced fairly and reasonably showing that the property was appraised in excess of its fair market value. Jeffer v. Town of Chester, 142 Vt. 23, 451 A.2d 823 (1982).
Upon appeal of property valuation, once presumption of validity of the appraisal disappears, the burden of persuasion remains on the taxpayer as to all contested issues. Rutland Country Club v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981).
On appeal of property valuation, once relevant evidence challenging the assessment has been introduced to overcome the presumption of the validity of the appraisal, in order to prevail the town must produce evidence to justify the appraisal, which can be done either by demonstrating that the method of appraisal substantially complied with the relevant constitutional and statutory requirements or by substantiating the appraisal with independent evidence relative to the fair market value of the subject property and the listed value of comparable properties within the municipality. Rutland Country Club v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981).
In tax appeal proceeding, landowner attacking assessment as not being comparable to similar properties at all times had burden of persuasion on the issue. Schwartz v. Town of Norwich, 137 Vt. 130, 400 A.2d 991 (1979).
In a de novo appeal to superior court of appraisal of land for tax purposes, the burden of persuasion remains on the taxpayer as to all contested issues. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
Once a taxpayer presents evidence overcoming presumption of validity and legality of actions of listers, the town, to prevail, must produce evidence to justify the appraisal, and may either show that the method of appraisal substantially complied with the relevant constitutional and statutory requirements, or substantiate the appraisal with independent evidence relative to the fair market value of the property and the listed value of comparable properties in the town. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
Taxpayer's burden of overcoming presumption of validity and legality of actions of listers may be satisfied by credible evidence fairly and reasonably tending to show that the property was assessed at more than fair market value or that the listed value exceeded the percentage of listed value actually applied to the general mass of property in the community; or the taxpayer may attack the town's method of appraisal directly by evidence demonstrating that the method was invalid. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
In de novo appeal of appraisal of land to superior court, where taxpayers showed that land appraisals averaged 37 1/2 percent under sales price of recently sold properties and appraisal of homes averaged 35 percent under sales price of recently sold homes and that to be equitable in view of those percentages their property, appraised at $106,400 in 1973 and $110,400 in 1975, should be valued at $79,500 for both years, taxpayers placed the burden of producing evidence to justify the appraisal on the town. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
In de novo appeal to superior court questioning validity of town's method of appraising property value, burden of persuasion as to all contested issues remains on taxpayer. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
Through taxpayer's own testimony and that of real estate appraiser using willing buyer, willing seller definition of fair market value, taxpayer clearly satisfied his burden of producing credible evidence fairly and reasonably tending to show that property was assessed at more than fair market value. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
In de novo appeal to superior court questioning validity of town's method of appraising property value, once taxpayer introduces credible evidence fairly and reasonably tending to show that property was assessed at more than fair market value or that listed value exceeded percentage of listed value actually applied to general mass of property in community, to prevail town has burden of producing evidence to justify appraisal and may meet its burden by introducing evidence demonstrating substantial compliance with constitutional and statutory requirements relative to fair market value and uniformity, or by introducing independent evidence of fair market value of subject property and listed value of comparable properties within town sufficient to justify appraisal. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
Allocation of burdens of proof set forth in Schweizer v. Town of Pomfret (1976) 134 Vt. 436, 365 A.2d 134, and New England Power Co. v. Town of Barnet (1976) 134 Vt. 498, 367 A.2d 1363, are equally applicable in proceedings before state tax appeals board. Town of Walden v. Bucknam, 135 Vt. 326, 376 A.2d 761 (1977).
Where taxpayer clearly met its burden of showing patent inequality in the ratio of fair market to listed value applied to its property as compared to that applied to other taxable property in the town, tax appeal board's action in lowering by 40% the fair market value of taxpayer's property would be upheld, in absence of any showing that the board had abused its authority under this section and although the record gave no indication that any "common level" or ratio was applied to taxpayer's property, or that such ratio even existed in the town. Town of Barnet v. Palazzi Corp., 135 Vt. 298, 376 A.2d 24 (1977).
When a town's appraisal of property for tax purposes is challenged there is a presumption that the appraisal is valid and the property owner has the burden of producing evidence to overcome the presumption, a burden satisfied by credible evidence fairly and reasonably tending to show assessment at more than fair market value or a listed value exceeding the percentage of listed value applied to the general mass of property in the community, at which point the town has the burden of justifying the appraisal. New England Power Co. v. Town of Barnet, 134 Vt. 498, 367 A.2d 1363 (1976).
In a proceeding challenging the appraisal of property for tax purposes, the burden of persuasion as to the contested issues remains at all time with the taxpayer. New England Power Co. v. Town of Barnet, 134 Vt. 498, 367 A.2d 1363 (1976).
By producing the expert appraiser's testimony that the properties were overvalued, the time-share owners overcame the presumption of validity of a town's tax appraisal. Jackson Gore Inn v. Town of Ludlow, 221 Vt. 498, 228 A.3d 643 (2020).
The presumption of validity of appraisal disappears once the taxpayer introduces evidence showing that the appraisal exceeded fair market value. Elliott v. Town of Barnard, 153 Vt. 306, 571 A.2d 653 (1989).
Presumption of validity accorded appraisal reached by board of civil authority is overcome and disappears once taxpayer presents evidence which fairly and reasonably indicates that property was assessed at more than fair market value, or that listed value exceeded percentage of fair market value applied generally within community. Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989).
Taxpayers' objections to appraisal of property, supported by references to valuation standards in state appraisal manual, together with taxpayers' testimony of value of property and of neighboring properties, overcame presumption of validity of town appraisal in hearing before state board of appraisers under this section. Littlefield v. Town of Brighton, 151 Vt. 600, 563 A.2d 998 (1989).
A tax appraisal by a municipality enjoys a presumption of validity, and a taxpayer challenging the appraisal has both the initial burden of overcoming the presumption and the underlying burden of proving that the standard of this section was violated. Alison v. Town of Rochester, 150 Vt. 525, 554 A.2d 259 (1988).
In a de nova appeal to the superior court under this section, a presumption of validity and legality attaches to the actions of the listers, and once the town introduces the appraisal of the taxpayer's property into evidence, the burden of going forward with evidence to overcome the presumption resides with the taxpayer. Beaudry v. Town of Chester, 143 Vt. 182, 463 A.2d 220 (1983).
A presumption that an appraisal is valid and legal accompanies a taxpayer's appeal to the state board of appraisers; the burden rests on the taxpayer to go forward with evidence to overcome this presumption. Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987).
In appeals taken to the state board of appraisers there is a presumption that the appraisal is valid, and the burden rests with the taxpayer to go forward with evidence to overcome the presumption. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
The standard by which the trier must weigh the facts sought to be used to overcome the presumption of validity of a property appraisal is not one of credibility but rather of admissibility, requiring evaluation of whether the fact offered in proof affords a basis for a rational inference of the fact to be proved. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Inherent in an appeal before the state board of appraisers if the presumption that the challenged appraisal is valid. Manganelli v. Town of Proctor, 144 Vt. 451, 479 A.2d 155 (1984).
The presumption of validity attaching upon appeal of the town's evaluation of property is overcome when credible evidence is introduced fairly and reasonably indicating that the property was assessed at more than the fair market value or that the listed value exceeded the fair market value applied generally to property within the community; upon the introduction of such evidence, the presumption disappears and becomes functus officio. Rutland Country Club v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981).
In an appeal taken to board of appraisers, there is a presumption that the appraisal is valid, and the property owner has the burden of going forward with evidence to overcome that presumption. Rutland County Club v. City of Rutland, 140 Vt. 142, 436 A.2d 730 (1981).
In a de nova appeal to the superior court of valuation of property for tax purposes a presumption of validity and legality attached to the lister's actions and remains until evidence is introduced which fairly and reasonably tend to show the property was appraised in excess of its fair market value. Mettowee Lumber & Plastics Co. v. Town of Sandgate, 138 Vt. 63, 411 A.2d 368 (1980).
In a de novo appeal to superior court of appraisal of land for tax purposes, a presumption of validity and legality attaches to the actions of the listers, and once the town introduce the appraisal into evidence the burden of going forward with evidence to overcome the presumption resides with the taxpayer. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
In de novo appeal to superior court questioning validity of town's method of appraising property value, presumption of validity and legality attaches to actions of listers, and once town introduces appraisal of taxpayer's property into evidence, burden of going forward with evidence to overcome presumption resides with moving party. Welch v. Town of Ludlow, 136 Vt. 83, 385 A.2d 1105 (1978).
A presumption of validity and legality attaches to the actions of listers, and when a town introduces the appraisal into evidence, the burden of going forward with evidence to overcome the presumption rest with the taxpayer, and upon presentation of such evidence the presumption disappears and the town must then produce evidence of fair market value and evidence relative to listed values of comparable properties. Ames v. Town of Danby, 136 Vt. 78, 385 A.2d 1075 (1978).
In the de novo hearing required by this section the taxing authority has the burden of showing fair market value and having done so, the presumption is that the appraisal and subsequent listing is valid; in order to rebut this presumption, the taxpayer must produce countervailing evidence, such as the lack of uniformity, or a showing of excessiveness. Town of Barnet v. Palazzi Corp., 135 Vt. 298, 376 A.2d 24 (1977).
In a property tax appeal, the trial court was not bound by the findings of the board of civil authority (BCA) or limited to the evidence presented below. The proceeding before the court was de novo, which required the court to try the dispute anew, as though it had never been heard before; thus, it followed that a town did not need to file a cross-appeal to advocate for a higher fair market value than that found by the BCA. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
Trial court did not err in setting the fair market value (FMV) of taxpayers' property at $1,500,000; the trial court was presented with competing evidence as to FMV from the taxpayers and a town, and it found the town's evidence more persuasive. Its findings reflected the proper number of adjustments made to each comparable property, and they accounted for a mathematical error discovered at trial. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
In determining fair market value, the trial court was not required to make a specific finding regarding the effect of a transmission line on the taxpayers' property. The trial court had no specific duty to make findings, requested or otherwise, on each point raised; findings were sufficient if they disposed of the issues presented. Dewey v. Town of Waitsfield, 184 Vt. 92, 956 A.2d 508 (Apr. 11, 2008).
The board of appraisers did not fail to make adequate findings of fact concerning what comparable properties were rejected and which were used in its market data approach. The board's valuation fell squarely between the town's valuation and the taxpayer's valuation and was within the evidence and, more importantly, within the range of rationality. Lake Morey Inn Golf Resort v. Town of Fairlee, 167 Vt. 245, 704 A.2d 785 (1997).
The board of appraisers' conclusions in regard to its use of the cost approach were supported by adequate findings of fact. The board, in detail, described the formula and data it used to compute the value of the property. Lake Morey Inn Golf Resort v. Town of Fairlee, 167 Vt. 245, 704 A.2d 785 (1997).
Although state board of appraisers is statutorily required to make site visits as part of assessment of property, the board is not required to indicate the results of its visit in findings and conclusions. Giorgetti v. City of Rutland, 154 Vt. 9, 572 A.2d 933 (1990).
A simple declaration that the property is unique does not satisfy the board of appraiser's duty of stating in its findings the basis for its conclusion. Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987).
Findings of fact must state how a decision was reached in order to give a taxpayer reasons for the board's result as well as to give the supreme court an adequate basis for review. Adams v. Town of West Haven, 147 Vt. 618, 523 A.2d 1244 (1987).
On appeal of a property appraisal, the state board of appraisers is required to sift the evidence and make findings sufficient to indicate to the parties how it reached its ultimate conclusion. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
On appeal of a property appraisal, the board of appraisers is required to make finding of fact supporting its ultimate determination of value. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
In making findings of fact upon review of appraisal of property, the board of appraisers has a duty to sift the evidence and make a clear statement so that the parties and the supreme court will know what was decided and how that decision was reached. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
Where board of appraisers affirmed reappraisal of taxpayer's real estate but its findings of fact contained no comparison of the characteristics of taxpayer's property with those characteristics of properties which it found to be comparable, the board's failure to make specific findings of fact to support its conclusions concerning comparable property values constituted reversible error. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
Where on appeal of property reappraisal the board of appraisers merely recited certain testimony in the case and accepted the conclusions of the listers regarding a material change in the property, without findings of fact sufficient to support its conclusions, the board committed reversible error. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
On appeal of property appraisal state board of appraisers is required to make findings of fact supporting its ultimate determination and it has a duty to sift the evidence and make a clear statement so that the parties and the supreme court will know what was decided and how the decision was reached. Manganelli v. Town of Proctor, 144 Vt. 451, 479 A.2d 155 (1984).
Where on appeal of property valuation, board of appraiser found that the fair market value of taxpayers' property was $380,000 and applied a ration of 32%, representing the "overall appraisal ratio [of all properties] in the town," but make no findings as to the fair market value shown by comparable properties within the town and resulting equalization rate or that taxpayers' property was unique, thus justifying the application of the general town ratio, the findings were insufficient, inconsistent and could be resolved only through conjecture and, therefore, could not stand. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984).
On appeal of property appraisal, state board of appraisers is under a duty to render findings on the fair market value of the subject property. Bailey v. Town of Craftsbury, 144 Vt. 260, 475 A.2d 1390 (1984).
Where on appeal state board of appraisers made findings that compared the listed values of plaintiffs' properties with the listed value of comparable properties within the town, but failed to find the fair market value of plaintiffs' properties, the matter would be remanded for a finding on the fair market value. Bailey v. Town of Craftsbury, 144 Vt. 260, 475 A.2d 1390 (1984).
In making findings of fact upon review of appraisal of property, the board of appraisers has a duty to sift the evidence and make a clear statement so that the parties and the supreme court will know what was decided and how the decision was reached. Chelsea Limited Partnership v. Town of Chelsea, 142 Vt. 538, 458 A.2d 1096 (1983).
Findings by board of appraisers, on appeal of town's appraisal of property, rejecting cost method used by the listers to ascertain the fair market value of taxpayer's property, adopting income method of ascertaining fair market value, and incorporating unrefuted evidence presented by taxpayer as to the income valuation, were adequate to support board's decision as to the amount at which the property would be set in the grand list. Chelsea Limited Partnership v. Town of Chelsea, 142 Vt. 538, 458 A.2d 1096 (1983).
On appeal of a property appraisal, the board of appraisers is required to make findings of fact supporting its ultimate determination of value. Chelsea Limited Partnership v. Town of Chelsea, 142 Vt. 538, 458 A.2d 1096 (1983).
This section mandates a finding of fair market value of subject properties. Villeneuve v. Town of Waterville, 141 Vt. 154, 446 A.2d 358 (1982).
Trial court properly sustained the listers' and board of civil authority's appraisals as to woodlots owned by taxpayers, a substantial increase over the fair market value in the previous year, where the trial court found the fair market values of the properties involved and also found the sale price of a comparable property although not specifically stating it was fair market value; the finding of a sale price, although not as specific as it might have been, was sufficient to support the judgment, as the sale price, which was arrived at in an arms-length transaction by a willing buyer and seller, was functionally the same as the fair market value. Villeneuve v. Town of Waterville, 141 Vt. 154, 446 A.2d 358 (1982).
Where the board of appraisers, on appeal from town's valuation of property, admitted appraisal report of town's expert, which included a clear mathematical error, and there was no other credible evidence supporting his conclusion, the board's reliance upon the erroneous fair market value figure of the expert in determining the appraised value of the property constituted error. Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981).
In making findings of fact upon review of valuation of property, the board of appraiser has a duty to sift the evidence and make a clear statement so that the parties and the supreme court will know what was decided and how the decision was reached. Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981).
On appeal of a property appraisal, the board of appraisers, after a de novo hearing, is obliged to make findings of facts supporting its ultimate determination of value. Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981).
This section mandates the use of comparable property values, and where this is the principal issue on appeal, the board of appraisers must make specific findings in that regard. Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981).
Where findings of fact of board of appraisers on appeal from property valuation, alleging that appraisal was inequitable when compared with comparable properties, merely set forth the positions of both parties and the evidence in support of their claims, only made positive findings in respect to the descriptions of the real estate involved and found as facts all of the comparables testified to by all of the parties, but made no reference to the specific individual properties used in evidence, the absence of findings as to comparables and absence of positive findings on the evidence presented left the board's conclusions unsupported and, in reaching a conclusion without findings of facts sufficient to support it conclusions, the board committed reversible error. Corrette v. Town of St. Johnsbury, 140 Vt. 315, 437 A.2d 1112 (1981).
Although findings are required in tax appeals once made, a party will not be heard to object to their adequacy unless he has requested new or further findings. Jeffer v. Town of Chester, 138 Vt. 478, 417 A.2d 937 (1980).
Where lower court held that method listers used to appraiser property followed the statutory requisites, considering factors including location, use, access, road frontage, view, size, type, and sales of comparable properties, and listers viewed other properties and the subject property, appraisal would not be disturbed unless some error of law was made, and no error was shown where taxpayer placed in evidence only one small assertedly comparable parcel appraised at approximately half the per acre value of his property and that parcel was much steeper in grade and thus less valuable. Mettowee Lumber & Plastics Co. v. Town of Sandgate, 138 Vt. 63, 411 A.2d 368 (1980).
Where court in de novo appeal of property evaluation for tax purposes made inconsistent findings on the meaning and measure of fair market value as applied to the property, and supreme court's evaluation of lower court's intentions could only be reached by conjecture, reversal and remand for resolution of the inconsistency was required. Rutland Country Club, Inc. v. City of Rutland, 137 Vt. 590, 409 A.2d 591 (1979).
Failure of court hearing de novo appeal of appraisal of property for tax purpose to make requisite findings of fair market value was prejudicial error requiring reversal. Leroux v. Town of Wheelock, 136 Vt. 396, 392 A.2d 387 (1978).
In appeal to lower court from administrative authority's tax appraisal, court committed reversible error where its conclusions as to value of the land had no basis under the facts found. Vermont Marble Co. v. Town of West Rutland, 134 Vt. 308, 360 A.2d 91 (1976).
Although de novo review presumes the validity of a taxing authority's decision only until a taxpayer produces some evidence to the contrary, this does not mean that a court ultimately owes no deference to the decision of the administrative agency. Mollica v. Div. of Prop. Valuation & Review, 184 Vt. 83, 955 A.2d 1171 (May 2, 2008).
Property owners could not assert their action challenging property tax assessments in a federal court because the state court provided potential for an adequate and complete remedy including consideration of the owners' constitutional claims. Boivin v. Town of Addison, - F. Supp. 2d - (D. Vt. July 15, 2008), aff'd, 2010 U.S. App. LEXIS 3054 (2d Cir. Vt. 2010).
Court's determination of whether fair market value of real estate corresponds to fair market value of comparable properties within the town will be upheld on appeal unless the properties are so different that comparison is illogical. Harte v. Town of Bennington, 153 Vt. 256, 571 A.2d 53 (1989).
Town had no standing to raise issue that board of appraisers failed to perform second step prescribed by this section, comparing the subject property to comparable properties for purposes of equalization, where any such failure could only have benefited the town. Gionet v. Town of Goshen, 152 Vt. 451, 566 A.2d 1349 (1989).
The supreme court's function on appeal from a determination of the board of appraisers is to scrutinize the board's actions in conducting its de novo review of a property appraisal. Kruse v. Town of Westford, 145 Vt. 368, 488 A.2d 770 (1985).
Since the county board of appraisers exercise a judicial function, the correctness of its actions will be inquired into where substantial questions of law affecting the merits of a case are in issue. In re Heath, 128 Vt. 519, 266 A.2d 812 (1970).
Supreme court will not disturb the listers' or board's determinations of fair market value of real and personal property unless errors of law affecting the merits of the case appear. In re Heath, 128 Vt. 519, 266 A.2d 812 (1970).
Full inspection is a prerequisite to review by the state appraiser. Garbitelli v. Town of Brookfield, 186 Vt. 648, 987 A.2d 327 (mem.) (2009).
There was no merit to taxpayers' judicial estoppel argument when the prior litigation cited by the taxpayers involved entirely different tax years and, therefore, entirely different assessments; as a result, the town was not precluded from utilizing a different appraisal report in the instant litigation than it relied upon in the previous litigation. Moreover, the taxpayers had failed to demonstrate how their reliance on the actions taken by the town during the prior proceedings had prejudiced them in any way. Boivin v. Town of Addison, 188 Vt. 571, 5 A.3d 897 (mem.) (2010).
Cited. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981); Soucy v. Soucy Motors, Inc., 143 Vt. 615, 471 A.2d 224 (1983); Saufroy v. Town of Danville, 148 Vt. 624, 538 A.2d 168 (1987); Couse v. Town of Leicester, 156 Vt. 570, 593 A.2d 473 (1991); Miller v. Town of West Windsor, 167 Vt. 588, 704 A.2d 1170 (mem.) (1997); USGen New Eng., Inc. v. Town of Rockingham, 176 Vt. 104, 838 A.2d 927 (2003).
The Director or clerk of the Court shall forward by certified mail one copy of the determination to the taxpayer, one copy to the Commissioner and one copy to the town clerk, who shall record the same in the book in which the appeal was recorded under section 4461 of this title. The appraisal so fixed by the Director or Court shall become the basis for the grand list of the taxpayer for the year in which the appeal is taken and, if the appraisal relates to real property, for the two next ensuing years, except that if the real property is enrolled in use value appraisal under chapter 124 of this title, the value of enrolled land, prior to its being equalized, shall be the per acre value set annually by the Current Use Advisory Board multiplied by the number of acres enrolled. The appraisal, however, may be changed in the ensuing two years if the taxpayer's property is materially altered, changed, damaged or if the municipality, city, or town in which it is located has undergone a complete revaluation of all taxable real estate.
Added 1969, No. 253 (Adj. Sess.), § 1; amended 1971, No. 185 (Adj. Sess.), § 221, eff. March 29, 1972; 1973, No. 86 , § 2, eff. for the tax year beginning April 1, 1974, and thereafter; 1973, No. 106 , § 12, eff. 30 days from April 25, 1973; 1977, No. 105 , § 14(a); 1999, No. 49 , § 48, eff. June 2, 1999; 2001, No. 63 , § 279a, eff. June 16, 2001.
Amendments--2001. Inserted "one copy to the commissioner" in the first sentence.
Amendments--1999. Substituted "4461" for "4462" in the first sentence, and substituted "property" for "estate" and added the phrase beginning "except that if" at the end of the second sentence.
Amendments--1973. No. 86 added provisions relating to complete revaluation. No 106 added reference to "clerk of court" and "court".
Amendments--1971 (Adj. Sess.). Rephrased and omitted reference to clerk of the court.
Applicability--2001 amendment. 2001, No. 63 , § 283(b) provided: "Sections 279 [which amended section 5412 of this title] and 279a of this act [which amended this section] shall take effect upon passage [June 16, 2001] and apply to appeals from grand lists of April 1, 2001 and thereafter."
There is a material alteration or change in a subject property under this section when such alleged alteration or change is relevant and of consequence in the valuation of the property. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
Intent of this section is to prevent annual, unwarranted reappraisals and provide a reasonable period of stability following a taxpayer's appeal to the board. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
Proceedings before Tax Appeals Board brought by taxpayers aggrieved by decisions of board of civil authority sustaining listers' appraisal of taxpayers' real estate were contested case appealable directly to supreme court under Administrative Procedure Act. Amodeo v. Town of Readsboro, 137 Vt. 105, 401 A.2d 902 (1979).
In absence of statutory authority, supreme court would consider date when Tax Appeals Board's determinations were received by director of property valuation and review as the date of entry of an appealable judgment. Amodeo v. Town of Readsboro, 137 Vt. 105, 401 A.2d 902 (1979).
Where notice of appeal from decision of Tax Appeals Board was not timely filed, supreme court did not have jurisdiction of appeal. Amodeo v. Town of Readsboro, 137 Vt. 105, 401 A.2d 902 (1979).
Appraisal of value established by appeal to State Tax Appeal Board in 1971 action did not under the doctrine of res judicata bar litigation of appraisal value in 1973 of property since the only issue in the 1971 appeal was the appraisal value of the property in that year and the appraisal value of the property in 1973 was not and could not have been decided in the 1971 appeal. City of Barre v. Town of Orange, 139 Vt. 437, 430 A.2d 444 (1981).
When a town had selectively reappraised a taxpayer's property in 2007 in violation of the Proportional Contribution Clause, it would be inappropriate to remand the matter for a hearing on the property's 2007 fair market value, as the taxpayer's property had been subject to revaluation in 2007 when numerous other similarly situated properties inexplicably were not. Instead, the 2006 grand list figure was to be reinstated, and this figure was to become the basis for the grand list for the two next ensuing years. Selectboard, Town of Castleton v. Parento, 186 Vt. 616, 988 A.2d 158 (mem.) (2009).
If it is determined that an individual reappraisal of real estate within three years of a prior appeal to the board of appraisers is warranted, the elements of a reappraisal should be limited to those which have been affected by the material alteration, change or damage which provided the initial basis for undertaking the reappraisal; a change in one element of the previous appraisal, as approved by the board, would not necessarily provide a valid basis for the reconsideration of all the factors in the appraisal. Shetland Properties, Inc. v. Town of Poultney, 145 Vt. 189, 484 A.2d 929 (1984).
Cited. Heindel v. Town of Grafton, 140 Vt. 147, 435 A.2d 695 (1981); Burton v. Town of Salisbury, 173 Vt. 177, 790 A.2d 394 (2001).
Whenever a taxpayer has had his or her appraisal reduced upon appeal and has paid the tax due upon the original appraisal which he or she appealed, the taxpayer shall be entitled to a credit against the tax for the next ensuing tax year, and for succeeding years if required to use up the amount of the credit, for the amount of tax paid in excess of that due upon the reduced appraisal.
Added 1975, No. 158 (Adj. Sess.), § 2.
Regardless of whether the town clerk had authority to assess taxes against the time-share owners, the clerk's actions did not alone finalize the grand list, and the time-share owners were not entitled to the protection of the statute governing tax credits upon successful appeals because the appeals process had not been completed. Jackson Gore Inn v. Town of Ludlow, 221 Vt. 498, 228 A.3d 643 (2020).
SUBCHAPTER 1. ASSESSMENT GENERALLY
SUBCHAPTER 2. COLLECTOR OF TAXES
Article 2. Expiration of Term, Death, Removal, or Disability of Collector.
Article 3. Liability for Neglect.
SUBCHAPTER 3. COLLECTION OF STATE AND COUNTY TAXES
SUBCHAPTER 4. COLLECTION OF TOWN AND OTHER TAXES
Article 2. Collection by Treasurer.
Article 3. Disputes as to Tax Jurisdiction.
Article 4. Collection of Taxes of Nonresidents.
Article 5. Installment Payment of Taxes.
Article 6. Forms.
SUBCHAPTER 5. ASSESSMENT AND COLLECTION IN UNIFIED TOWNS AND GORES
SUBCHAPTER 6. ASSESSMENT AND COLLECTION IN UNIFIED TOWNS AND GORES OF ESSEX COUNTY
SUBCHAPTER 7. ASSESSMENT AND COLLECTION OF POLL TAXES
SUBCHAPTER 8. TAX LIENS
Article 1. Lien on Real Property.
Article 2. Liens on Personal Property.
Article 3. Lien on Wages.
SUBCHAPTER 9. DELINQUENT TAXES
Article 2. Lists of and Reports on Delinquent Payments.
Article 3. Distraint of Property.
Article 4. Action at Law.
Article 5. Sale of Real Estate.
Article 6. Taxpayers' Defenses.
Cross references. Requirement of filing of surety bonds by persons required to collect, withhold, remit or pay taxes, see § 3114 of this title.
Transfer to commissioner by state agencies of amounts owed to licensees or contractors found to have neglected or refused to pay taxes administered by commissioner, see § 3113 of this title.
Taxes shall be uniformly assessed on the lists of the persons taxed, unless otherwise provided by law.
Source. V.S. 1947, § 797. P.L. § 752. G.L. § 865. P.S. § 605. V.S. § 467. R.L. § 367. G.S. 84, § 2. R.S. 77, § 2. R. 1797, p. 335, § 2. R. 1787, p. 125.
Determination of land's fair market value for purposes of required uniformity in assessment of property taxes would not be disturbed on appeal unless some error of law appeared. International Paper Co. v. Town of Winhall, 133 Vt. 385, 340 A.2d 42 (1975).
Cited. Kachadorian v. Town of Woodstock, 144 Vt. 348, 477 A.2d 965 (1984); Kachadorian v. Town of Woodstock, 149 Vt. 446, 545 A.2d 509 (1988).
Subject to the provisions relating to the assessment of taxes on an amended or corrected grand list, state and county taxes assessed, and town, village, school, and highway taxes assessed or voted on or after March 1 in any year and before March 1 following, and fire district taxes assessed or voted on or after January 1 in any year and before January 1 following, shall be assessed on the grand list returned to the town clerk's office in May of such year. In case of incorporated villages that have their annual meetings before March 1, taxes so voted at such annual meetings, subject to such provisions, shall be assessed on the grand list returned to the town clerk's office in May of the year when such taxes are voted.
Source. V.S. 1947, § 747. P.L. § 702. G.L. § 808. 1917, No. 254 , § 776. 1908, No. 27 , § 1. P.S. § 576. 1896, No. 14 , §§ 1, 2. V.S. § 437. 1892, No. 12 , § 2. 1882, No. 1 , § 35. R.L. § 351. 1874, No. 12 . 1872, No. 8 . G.S. 83, § 30. G.S. 84, §§ 66, 67. 1855, No. 43 , § 29. 1854, No. 66 . 1851, No. 40 , §§ 1, 2.
Cross references. Grand tax lists, see chapter 129 of this title.
Where statute provided that selectmen should annually assess state school tax previous to the first day of January, but did not specify list on which it was to be assessed, it should be assessed on the list last completed and in force at the time of assessment. Sprague v. Abbott, 58 Vt. 331, 2 A. 123 (1885).
Where indebted school district was enlarged in March, 1873, by annexation of part of adjoining district and where, in April, 1874, the district as it was before its enlargement, in order to pay the debt, voted to assess a tax on the list of 1872, it should have been assessed on the list completed in May, 1874, as the district assumed. Hassam v. Edwards, 49 Vt. 7 (1876).
Where school district voted in October to raise money to defray expenses of school house, and without having proceeded to raise the money, on the following March voted to raise three hundred cents on the dollar for the same purpose, the latter vote superseded the former, and thereby became the only vote upon which a tax could be made out, and having been passed after the first day of March, was a vote of a tax on the grand list to be completed on the May following. Capron v. Raistrick, 44 Vt. 515 (1872).
Vote of tax after first day of March cannot be a lawful vote of a tax upon the grand list completed during the preceding May, though it was expressly made so, and fact that it was so made appeared from records of district. Capron v. Raistrick, 44 Vt. 515 (1872).
By this section, taxes voted at annual town meeting in March must be assessed upon the list of May following; where selectmen were directed to assess tax upon grand list of prior year; tax so assessed was invalid. Alger v. Curry, 38 Vt. 382 (1866), Same case, (1868) 40 Vt. 437.
All taxes assessed on a defective or invalid grand list described in sections 4262-4264 of this title, that have been theretofore voluntarily paid without protest shall be valid. All taxes theretofore or thereafter assessed on such grand list, and not paid as aforesaid, shall be assessed on such grand list so amended and corrected.
Source. V.S. 1947, § 739. P.L. § 694. G.L. § 804. 1910, No. 47 , §§ 16, 17.
Revision note. Words "described in sections 4262-4264 of this title" were added to clarify the section.
Cross references. Taxes based on amended or corrected list, see § 4797 of this title.
Taxes voted and not assessed shall be assessed on the amended list described in section 4261 of this title. Where a tax has been assessed, an assessment of the same percent may be made upon additions to such list. The collector shall collect the same as though it were in the original tax bill; and the warrant in such original tax bill shall be sufficient authority therefor.
Source. V.S. 1947, § 734. P.L. § 689. G.L. § 799. P.S. § 574. V.S. § 435. R.L. § 353. 1874, No. 7 , § 2.
Revision note. Words "described in section 4261 of this title" were added in the interest of clarity.
Source. Subsec. (a): 1957, No. 260 , § 6.
Subsec. (b): 1957, No. 260 , § 5.
Revision note. Words "time allowed in section 4403 of this title" were substituted for "time allowed therefor" in the interest of clarity, and words "described in section 4047 of this title" were added for the same reason.
When a part of a piece of real estate has been transferred in any year, the listers shall make such apportionment of the assessments thereon as they deem just.
Source. V.S. 1947, § 710. P.L. § 665. G.L. § 777. P.S. § 558. V.S. § 421. R.L. § 344. G.S. 83, § 23. 1855, No. 43 , § 22. 1844, No. 8 , § 2. 1841, No. 16 , § 24. 1825, No. 9 , § 19. 1820, p. 5, § 5.
The assessment of a tax upon a list made up in part of property not taxable to the person assessed or of real estate carried from an irregular or void appraisal into an annual grand list or of property erroneously set in the list, shall not invalidate the whole tax but only such part thereof as is assessed upon the invalid part of the list.
Source. V.S. 1947, § 798. P.L. § 753. G.L. § 866. P.S. § 606. 1898, No. 17 , § 1.
Inclusion of machinery in tax list both properly as a part of real estate to which it is fixed, and erroneously as personal property, and the assessment of it in each form, is within the scope of this section. Bixby v. Roscoe, 85 Vt. 105, 81 A. 255 (1911).
Added 1975, No. 92 , § 1, eff. April 30, 1975; amended 1977, No. 105 , § 14(a), eff. July 1, 1977; 1991, No. 3 , § 1, eff. March 6, 1991; 1991, No. 186 (Adj. Sess.), § 36, eff. May 7, 1992.
Amendments--1991 (Adj. Sess.). Subsec. (a): Deleted "fair market" preceding "value" in subdiv. (1) and in the introductory paragraph of subdiv. (2).
Subsec. (b): Inserted "at fair market value" following "compute the percentage".
Amendments--1991. Rewrote subdiv. (a)(2) and subsecs. (b) and (e).
Amendments--1977. Substituted "director" for "commissioner" or "commissioner of taxes".
Added 1991, No. 110 , § 3, eff. June 28, 1991.
Application. 1991, No. 110 , § 5, provided that this section, which was enacted by section 3 of the act, shall take effect on June 28, 1991, and shall apply to taxable years beginning on and after January 1, 1990.
Cross references. Income tax deferral for military personnel called up for combat zone duty, see § 5830d of this title.
Cross references. Fees of collectors of taxes, see § 1674 of this title.
A collector shall not be liable to an action which may accrue in consequence of mistake, mischarge, or overcharge in the tax bill committed to him or her for collection.
Source. V.S. 1947, § 914. P.L. § 854. G.L. § 962. P.S. § 684. V.S. § 545. R.L. § 449. G.S. 84, § 62. R.S. 77, § 36. R. 1797, p. 346, § 14.
Cross references. Duty of collector to collect taxes, see 24 V.S.A. § 1528.
For noncollection of taxes illegally assessed, neither collector nor sureties on his bond are liable, but they are liable for misapplication or misappropriation of all moneys voluntarily paid to the collector on such taxes. Tunbridge v. Smith, 48 Vt. 648 (1876).
Collector's receipt for tax bills, whereby he agrees "to collect and pay over" taxes, is not to be construed to import an absolute agreement on his part to collect and pay over irrespective of the legality of the taxes, but there is, in such case, an implied agreement on part of town that taxes are valid and collectible. Town of Tunbridge v. Smith, 48 Vt. 648 (1876).
A collector shall be indemnified by the town or other municipality by which he or she is elected or appointed for the damage which he or she suffers by the illegality of the imposition, assessment, or apportionment of a tax or the illegality or informality in the tax bill, warrant, or other precept furnished him or her for the collection of such tax. Such damage may be recovered by him or her of such town, village, or municipality.
Source. V.S. 1947, § 915. P.L. § 855. 1933, No. 15 , § 797. G.L. § 963. P.S. § 685. V.S. § 546. R.L. § 450. G.S. 84, § 63. R.S. 77, § 37. R. 1797, p. 346, § 14.
Selectmen under 24 V.S.A. § 872, giving them "the general supervision of the affairs of the town," have control of an invalid tax bill; thus, where plaintiff receiving tax bill as collector advanced and paid into treasury amount of same, and when its illegality was discovered by selectmen they instructed him not to force collections and promised to repay him what he did not collect by voluntary payment, the promise was binding on town. Miles v. Albany, 59 Vt. 79, 7 A. 601 (1886).
Where suits arise against collector in attempting to collect tax upon rate bill furnished him by special committee appointed by district to remove and repair school house, and agent is appointed to defend said suits, district has legal right to raise tax to defray expense thereof. Johnson v. Colburn, 36 Vt. 693 (1864).
When the bond given by a collector of taxes or the treasurer of a town or municipality therein becomes insufficient in the judgment of the selectboard, trustees, prudential committee, or the executive officers of the municipality to which such bond was given, they may require in writing an additional bond in such sum and with such sureties as they deem necessary. If the collector or the treasurer does not give such additional bond within 10 days after such notice, his or her office shall be vacant.
Source. V.S. 1947, § 916. P.L. § 856. 1931, No. 9 , § 1. G.L. § 943. P.S. §§ 671, 672. V.S. §§ 532, 533. R.L. §§ 434, 435. 1880, No. 92 , §§ 1, 2.
On demand of such selectboard, trustees, prudential committee, or executive officers, the collector whose office so becomes vacant shall lodge with the treasurer of the municipality the tax bills and tax warrants issued to him or her and a list of the names of all persons included in such tax bills against whom there are unpaid taxes and the amount due from each. When such collector willfully fails to comply with any of the provisions of this section, he or she shall be imprisoned not more than five years or fined not more than $1,000.00, or both.
Amended 1971, No. 199 (Adj. Sess.), § 17.
Source. V.S. 1947, § 917. P.L. § 857. G.L. § 944. P.S. § 673. V.S. § 534. R.L. § 436. 1880, No. 92 , § 3.
Amendments--1971 (Adj. Sess.). Omitted "in the state prison" following "imprisoned".
The collector of the municipality shall receive from the treasurer of the municipality the tax warrants and tax bills deposited with him or her under the preceding section and complete the collection as though the same had been originally committed to him or her.
Source. V.S. 1947, § 918. P.L. § 858. G.L. § 945. P.S. § 674. V.S. § 535. R.L. § 437. 1880, No. 92 , § 4.
The collector of a town or of a municipality within it, whether or not such municipality has voted to collect its taxes by its treasurer, at the end of every two months and also when demanded in writing by the selectboard or other proper officers of such municipality, shall pay all taxes collected during such two months or since such last preceding payment into the treasury of such municipality. Such collector shall file with the treasurer thereof a list of the taxpayers from whom such taxes have been collected, showing the amounts collected and the years in which such taxes were due.
Source. V.S. 1947, § 842. 1935, No. 32 , § 2.
Cross references. Collector's liability for neglect, see chapter 133, subchapter 2, article 3 of this title.
When a collector of taxes makes a payment on account of taxes, he or she shall state the tax on which the same shall be applied. If he or she fails to do so, the treasurer to whom the same is paid shall immediately notify the bondsmen of such collector of the fact that an application of the payment has not been made. Unless the collector shall direct an application within 10 days, the application made by the treasurer shall be conclusive.
Source. V.S. 1947, § 921. P.L. § 861. G.L. § 948. P.S. § 677. V.S. § 538. R.L. § 441. 1880, No. 92 , § 8.
When tax collector makes payment of taxes collected, and fails to state how they should by applied and treasurer also fails to notify bondsmen that no application has been made, arbitrary application made by treasurer is not conclusive, for money collected and paid to treasurer when bondsmen were sureties should be applied in extinguishment of their liability, unless they consent to different application. Ferrisburg v. Birkett, 60 Vt. 330, 14 A. 88 (1888).
Where town collector uses tax collected in one year in paying up arrearages for taxes collected in previous years, without knowledge of town authorities, his sureties are liable for amount so applied. Carpenter v. Town of Corinth, 62 Vt. 111, 22 A. 417 (1889).
If money collected on one tax bill is applied by collector on his receipt for another tax bill, it is a misapplication as far as collector is concerned. Tunbridge v. Smith, 48 Vt. 648 (1876).
Collector and sureties on his bond are liable for the misapplication of all moneys voluntarily paid to the collector on illegal assessments. Town of Tunbridge v. Smith, 48 Vt. 648 (1876).
ARTICLE 2. Expiration of Term, Death, Removal, or Disability of Collector
At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the moneys collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes who shall receive the same and give his or her receipt therefor.
Source. V.S. 1947, § 909. P.L. § 849. 1921, No. 37 , § 1. G.L. § 938. 1917, No. 47 , § 1. 1917, No. 254 , § 907. P.S. §§ 648, 666. V.S. §§ 510, 527. 1888, No. 8 , § 1. R.L. § 428. G.S. 84, § 53. R.S. 77, § 31. R. 1797, p. 345, § 13. R. 1787, p. 128.
A collector so removing, or the executor, administrator or guardian of a collector who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality, and shall not have authority to collect such unpaid taxes.
Source. V.S. 1947, § 910. P.L. § 850. G.L. § 939. P.S. § 667. V.S. § 528. R.L. § 429. G.S. 84, § 59. R.S. 77, § 35. R. 1797, P. 345, § 13.
If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.
Source. V.S. 1947, § 911. P.L. § 851. G.L. § 940. P.S. § 668. V.S. § 529. 1888, No. 8 , § 1. R.L. §§ 403, 430, 431. 1874, No. 13 , § 3. 1864, No. 35 . G.S. 84, §§ 27, 54-57. 1861, No. 13 . 1850, No. 64 , § 1. 1843, No. 14 , § 4.
Where defendant was elected collector to fill vacancy January 8, 1863, and rate bill and state treasurer's warrant for state tax was dated January 1, 1863, and directed to the former treasurer, and the same was put into the hands of the defendant January 28, 1863, for collection, the case comes within the provision for collection of taxes by successor, by virtue of the same warrant issued to former collector, and without any new direction in warrant. Wilson v. Seavey, 38 Vt. 221 (1865).
In action to collect taxes by successor appointed by selectmen, he must, to prove that he is the legally qualified collector, show that he was sworn. Houston v. Russell, 52 Vt. 110 (1879).
When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed.
Amended 1963, No. 24 .
Source. V.S. 1947, § 912. P.L. § 852. G.L. § 941. P.S. § 669. V.S. § 530. R.L. § 432. G.S. 84, § 58. 1846, No. 40 .
Amendments--1963. Deleted requirement that appointment be at request of disabled collector.
Where collector has permanently removed from the town, selectmen have authority under this section to appoint a person to collect and pay over to the proper authority all unpaid taxes. Clement v. Hale, 47 Vt. 680 (1874).
When a collector who is delinquent in the collection and payment of State taxes dies, the State Treasurer may give notice to one of the selectboard of the amount of such taxes in arrears and request payment thereof. If such taxes are not paid within 30 days thereafter, such Treasurer may issue an extent against the goods and chattels of the inhabitants of such town, and the same shall be collected as hereinafter provided in this chapter in case of an extent against the inhabitants of a town.
Source. V.S. 1947, § 913. P.L. § 853. G.L. § 942. P.S. § 670. V.S. § 531. R.L. § 433. G.S. 84, § 60. 1859, No. 37 , § 1.
ARTICLE 3. Liability for Neglect
Editor's note. References in §§ 4691-4695 to proceedings before a justice of the peace, and appeals therefrom, appear to be obsolete, since justices of the peace no longer have judicial jurisdiction. See 1973, No. 249 (Adj. Sess.).
A collector who unlawfully neglects to collect and pay over a tax delivered to him or her shall be accountable for such tax or the arrearages thereof to the treasurer, selectboard, trustees, committees, or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the Director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him or her, shall cite him or her to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him or her for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same.
Source. V.S. 1947, § 899. P.L. § 839. 1919, No. 38 , § 8. G.L. § 928. P.S. § 656. V.S. § 517. R.L. § 417. 1870, No. 44 . G.S. 84, §§ 49, 50. R.S. 77, §§ 27, 28. R. 1797, p. 343, § 12. R. 1787, p. 129.
Editor's note. Reference to "justice" in this section probably is obsolete. See note preceding this section.
Written petition is not necessary in proceedings under this section for an extent against a delinquent tax collector. Mt. Holly v. French, 75 Vt. 1, 52 A. 1038 (1902).
Misdescription of year of grand list, upon which certain tax was alleged to have been laid, in petition by selectmen to justice of the peace for extent against delinquent collector, does not invalidate extent granted thereon, and similar mistake in extent would not invalidate it. Clark v. Lathrop, 33 Vt. 140 (1860).
Rule of damages in a suit against a collector and his sureties is amount of rate bill not paid over agreeable to warrant. Charlotte v. Webb, 7 Vt. 38 (1835).
When a collector is delinquent in paying over a tax entrusted to him or her to collect and is cited as provided in section 4691 of this title, if it appears to the justice that such collector has not performed his or her duty pursuant to his or her warrant, unless such collector appeals from his or her decision, he or she shall issue an extent, directed as writs of attachment are directed, commanding the officer serving such extent to collect such arrearages and costs of the goods, chattels, or estate of such collector.
Source. V.S. 1947, § 900. P.L. § 840. G.L. § 929. P.S. § 657. V.S. § 518. R.L. § 418. 1880, No. 86 , § 1. 1870, No. 44 . G.S. 84, § 51. R.S. 77, § 29. R. 1797, p. 343, § 12. R. 1787, p. 129.
Editor's note. Reference to "justice" in this section probably is obsolete. See note preceding § 4691.
Statute authorizing a justice of the peace to issue an extent against a delinquent collector is constitutional. In re Hackett, 53 Vt. 354 (1881).
Statute exempting certain property from attachment and execution does not embrace extents against delinquent collectors of town taxes; thus, where sheriff sold on an extent issued against delinquent tax collector, property exempt from execution, the same was not exempt from extent and sheriff was not liable in trespass. Hackett v. Amsden, 56 Vt. 201 (1883).
Issuing of extent against delinquent tax collector without more does not bar town from foreclosing chattel mortgages given by such collector to secure his official bond covering delinquency embraced in the extent; the remedies are consistent. Perry v. Shumway, 73 Vt. 191, 50 A. 1069 (1901).
In Hartland v. Hackett, 57 Vt. 92, the law of inconsistent remedies is misconceived and misapplied and the doctrine of that case is overruled. Perry v. Shumway, 73 Vt. 191, 50 A. 1069 (1901).
Prior demand of payment need not be averred in a suit upon constable's or collector's official bond, nor that a proceeding has been had to procure an extent against the collector himself, suit upon the bond being a cumulative remedy. Middlebury v. Nixon, 1 Vt. 232 (1828).
Misdescription of year of grand list upon which certain tax was alleged to have been laid, in petition by selectmen to a justice of the peace for an extent against a delinquent collector, did not invalidate the extent granted thereon, and similar mistake in the extent would not have invalidated it. Clark v. Lathrop, 33 Vt. 140 (1860).
The collector or the person citing him or her before such justice may appeal from the judgment of the justice to the Superior Court, if the appeal is claimed within two hours after the rendition of such judgment. The party appealing shall give security by way of recognizance to the opposite party at the time of taking such appeal that the appellant will prosecute his or her appeal to effect and pay the costs of prosecution.
Source. V.S. 1947, § 901. P.L. § 841. G.L. § 930. P.S. § 658. V.S. § 519. R.L. § 419. 1880, No. 86 , § 2.
Revision note. Reference to "justice" and "to appeal within two hours" in this section probably is obsolete. See note preceding § 4691.
When such collector appeals, within 48 hours after the rendition of such judgment and appeal, he or she shall file with the clerk of the Superior Court to which such appeal is taken, a bond to the State or municipality to whose Treasury such taxes are payable, with sureties to be approved by such clerk, in a sum double the amount of arrearages of taxes as adjudged by such justice, conditioned for the payment of such sum of arrearages of taxes and costs as such Superior Court may finally adjudge to be paid by such collector. When such collector fails to give and file such bond, the justice shall issue an extent as though an appeal had not been taken.
Source. V.S. 1947, § 902. P.L. § 842. G.L. § 931. P.S. § 659. V.S. § 520. R.L. §§ 420, 422. 1880, No. 86 , §§ 3, 6.
Editor's note. Reference to "justice" and "to appeal within forty-eight hours" in this section probably is obsolete. See note preceding § 4691.
The Superior Court shall have authority upon such appeal to try and determine the question whether such extent should issue and to issue the same.
Source. V.S. 1947, § 903. P.L. § 843. G.L. § 932. P.S. § 660. V.S. § 521. R.L. § 421. 1880, No. 86 , § 4.
When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.
Source. V.S. 1947, § 904. P.L. § 844. G.L. § 933. P.S. § 661. V.S. § 522. R.L. § 423. G.S. 84, § 52. R.S. 77, § 30. R. 1797, p. 343, § 12.
When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes, distrains any class of property which may by law be attached on mesne process by lodging a copy in the town clerk's office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk's office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk's office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.
Source. V.S. 1947, § 905. P.L. § 845. G.L. § 934. P.S. § 662. V.S. § 523. R.L. § 424. 1880, No. 27 .
When a municipality realizes out of the goods, chattels, or estate of such delinquent collector only part satisfaction upon extents against him or her, on demand it shall pay to such collector all sums realized from such tax bills in excess of the just balance due such municipality from such collector.
Source. V.S. 1947, § 919. P.L. § 859. G.L. § 946. P.S. § 675. V.S. § 536. R.L. § 439. 1880, No. 92 , § 6.
When a collector has been committed to jail on any extent and the municipality shall realize on any of the tax bills lodged with the treasurer under this chapter the full amount due from the collector on all such extents, he or she may be discharged from such imprisonment by the order of a Superior judge upon proof of the foregoing facts, on notice to the treasurer of such municipality.
Source. V.S. 1947, § 920. P.L. § 860. G.L. § 947. P.S. § 676. 1906, No. 63 , § 33. V.S. § 537. R.L. § 440. 1880, No. 92 , § 7.
Former §§ 4700, 4701. Former § 4700, relating to poor debtor's oath, was omitted because it is now obsolete. Section 4700 was derived from V.S. 1947, § 906. P.L. § 846. G.L. § 935. P.S. § 663. 1906, No. 63 , § 33. V.S. § 524. R.L. § 425. 1880, No. 88 , § 1, and amended by 1973, No. 193 (Adj. Sess.), § 3.
Former § 4701, relating to service of petition by poor debtor confined in jail, was omitted because it is now obsolete. Section 4701 was derived from V.S. 1947, § 907. P.L. § 847. G.L. § 936. P.S. § 664. V.S. § 525. R.L. § 426. 1880, No. 88 , § 2.
When the collection of taxes is restrained by injunction, the time such injunction is in force shall not be considered as a part of the time within which the collector is required to execute his or her warrant.
Source. V.S. 1947, § 908. P.L. § 848. G.L. § 937. P.S. § 665. V.S. § 526. R.L. § 427. 1880, No. 89 .
Cross references. Inclusion in property tax bills of notice describing current use value appraisal program, see § 3761 of this title.
When the General Assembly imposes a State or county tax, the State or county treasurer, unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer. Such treasurer shall present such warrant to the selectboard who, within the time required by the warrant, shall draw an order on the town treasurer for the amount of such tax and such treasurer shall forthwith pay the State or county treasurer, as the case may be, the amount of such order.
Source. V.S. 1947, § 812. P.L. § 770. G.L. § 878. P.S. § 607. V.S. § 468. 1882, No. 1 , § 38. 1882, No. 1 27 , § 2. R.L. § 368. 1880, No. 91 , § 1. G.S. 84, § 3. 1860, No. 53 , § 15. R.S. 77, § 3. R. 1797, p. 336, § 3. R. 1787, p. 125.
The State Treasurer shall cause to be printed upon the back of each collector's warrant for the collection of State taxes the time when the same is to be paid and the other duties to be performed by the collector as to such payment.
Source. V.S. 1947, § 548. P.L. § 493. G.L. § 554. P.S. § 386. V.S. § 279. R.L. § 197. G.S. 8, § 14. 1860, No. 53 , § 7.
Revision note. Word "State" inserted before "treasurer" for clarity.
Former § 4733. Former § 4733, relating to abstract of tax warrants, was derived from V.S. 1947, § 540; P.L. § 485; G.L. § 545; 1917, No. 254 , § 533; P.S. § 377; V.S. § 271; R.L. § 189. G.S. 8, § 6; P.S. § 378 and 1906, No. 17 , § 1.
The county treasurer in collecting county taxes shall have the same powers as the State Treasurer in collecting State taxes.
Source. V.S. 1947, § 813. P.L. § 771. G.L. § 879. P.S. § 609. V.S. § 470. R.L. § 372. G.S. 84, § 5. R.S. 77, § 24. R. 1797, p. 318, § 3. 1793, p. 56, § 3.
When a collector does not pay into the State Treasury a State tax by the time prescribed in the warrant issued to him or her by the State Treasurer for the collection of such tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring him or her to levy such tax or the amount remaining due on the goods and chattels of the inhabitants of the town from which such tax is unpaid, and such sheriff shall levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.
Source. V.S. 1947, § 894. P.L. § 834. G.L. § 921. P.S. § 649. R. 1906, § 598. V.S. § 511. 1886, No. 1 , § 4. R.L. § 411. 1880, No. 91 , § 5. 1874, No. 60 . 1863, No. 19 . G.S. 84, § 41. R.S. 77, § 15. R. 1797, p. 340, § 10. R. 1787, p. 127, § 4.
Extent issued by treasurer of the state against inhabitants of town, which has been paid by them, is admissible in evidence, without showing previous proceedings of the treasurer. Charlotte v. Webb, 7 Vt. 38 (1835).
The owner of goods or chattels so taken and sold may recover of such town payment therefor and 12 percent interest thereon, in a civil action under this section.
Source. V.S. 1947, § 895. P.L. § 835. G.L. § 923. P.S. § 651. V.S. § 512. R.L. § 412. 1880, No. 91 , § 6. G.S. 84, § 44. G.S. § 11. R.S. 77, § 18.
Words "on this statute" changed to "under this section" in the interest of clarity.
When a sheriff does not execute or return an extent nor account to the Treasurer for the sum due thereon within 60 days from the time he or she receives it, the Treasurer shall issue his or her extent against such sheriff directed to the high bailiff of the county where such sheriff resides and the high bailiff shall levy and collect the same of the goods, chattels, or estate of the sheriff as collectors serve their warrants, giving 14 days' notice of the sale of such goods and chattels. If real estate is taken, he or she shall advertise and sell it in the same manner, and the same time for redemption shall be allowed, as in case of the sale of lands by collectors for the payment of taxes. The high bailiff shall commit such sheriff to jail for want of sufficient goods, chattels, or estate.
Source. V.S. 1947, § 896. P.L. § 836. G.L. § 924. P.S. § 652. R. 1906, § 601. V.S. § 513. R.L. § 413. G.S. 84, § 45. R.S. 77, § 21. R. 1797, p. 340, § 11. R. 1787, p. 127.
Though state treasurer has right to issue an extent against a sheriff for his neglect in levying and returning an extent against a delinquent constable, he is not thereby deprived of his remedy by action at law for the same neglect. State Treasurer v. Kelsey, 4 Vt. 371 (1832).
If treasurer brings action for neglect and recovers judgment therefor, sheriff's bail are liable in scire facias for amount of judgment, and cannot plead in bar thereof the delay or neglect of the treasurer to issue an extent against such sheriff, or that the treasurer's extent against the delinquent constable was not seasonably issued. State Treasurer v. Kelsey, 4 Vt. 371 (1832).
Neglect of sheriff in not serving and returning an extent issued by state treasurer against delinquent constable, is a neglect happening in county where treasurer resides, though it be a different county from that in which sheriff officiates. State Treasurer v. Kelsey, 4 Vt. 371 (1832).
When sheriff neglected to execute two extents against different constables, state treasurer may issue one extent against such sheriff for both neglects. State Treasurer v. Weeks, 4 Vt. 215 (1832).
When sheriff who has neglected to execute an extent is out of office, the extent against him may be directed to and served by the sheriff who is in office at the time, and need not be directed to the high bailiff. State Treasurer v. Weeks, 4 Vt. 215 (1832).
Declaration alleging that treasurer issued his extent in due form of law, bearing date, etc., is sufficient, without averring it to be signed by him where the objection was not raised by special demurrer. State Treasurer v. Weeks, 4 Vt. 215 (1832).
When a high bailiff does not discharge his or her duty in thus collecting an extent, the Treasurer may recover against such bailiff and his or her sureties double the sum contained in such extent, with costs.
Source. V.S. 1947, § 897. P.L. § 837. G.L. § 925. P.S. § 653. V.S. § 514. R.L. § 414. G.S. 84, § 46. R.S. 77, § 22. R. 1797, p. 341, § 11. R. 1787, p. 127.
When a collector is delinquent and an extent is issued against the town, the selectboard shall immediately make a tax bill sufficient to pay the sum due with the costs and deliver the same to another collector of the town to collect. If there is no such collector, the selectboard shall deliver the same to such person as they appoint. Such collector or person so appointed shall have the same power and be accountable in the same manner as collectors of town taxes.
Source. V.S. 1947, § 898. P.L. § 838. G.L. § 927. P.S. § 655. V.S. § 516. R.L. § 416. G.S. 84, § 48. R.S. 77, § 20. R. 1797, p. 341, § 11. R. 1787, p. 128.
Cross references. Inclusion in property tax bills of notice describing Current Use Value Appraisal Program, see § 3761 of this title.
A District judge may issue a warrant for the collection of taxes other than State and county taxes, although he or she is liable to pay a part of such tax. Collectors shall have the same powers in the collection of such taxes as town collectors have in the collection of State taxes.
Amended 1973, No. 249 (Adj. Sess.), § 99, eff. April 9, 1974.
Source. V.S. 1947, § 814. P.L. § 772. G.L. § 880. P.S. § 610. V.S. § 471. R.L. § 373. G.S. 84, §§ 6, 7. R.S. 77, §§ 25, 26. R. 1797, p. 343, § 12. R. 1787, p. 129.
Amendments--1973 (Adj. Sess.). Substituted "district judge" for "justice".
The tax collector shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes, or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer.
Source. Subsec. (a): V.S. 1947, § 815. P.L. § 773. 1933 S., No. 2, § 1. G.L. § 881. P.S. § 611. V.S. § 472. R.L. § 374. G.S. 84, § 8. R.S. 77, § 4. 1831, No. 35 , § 1. R. 1797, p. 336, § 3. R. 1787, p. 125.
Subsec. (b): V.S. 1947, § 838. 1935, No. 31 , § 1. P.L. § 784. 1933, S., No. 2, § 4. G.L. § 4139. 1917, No. 254 , § 4073. P.S. § 3611. V.S. § 3081. V.S. § 3081. R.L. § 2747. 1866, No. 45 .
Amendments--1993. Section amended generally.
Failure to meet due process notification requirements in notifying persons of penalty for failure to pay poll taxes due, and right to file protest, did not negate their liability for payment of tax, and did not prohibit recovery of the tax by suit. Aiken v. Malloy, 132 Vt. 200, 315 A.2d 488 (1974).
To make unpaid tax "delinquent," collector must give notice to taxpayer of time and place when and where he will be to receive tax. Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
Notice to taxpayer required under this section or § 4792 of this title, when town elects to proceed by warrant, is equally essential when collection of tax is by a suit at law under §§ 5221-5226 of this title. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
All cases in this state hold that notice to resident taxpayers of the time and place when and where the collector will be to receive the tax is an essential part of the duty of the collector, and that no valid sale can be made without it, unless excused by a demand and unequivocal refusal to pay. Brush v. Watson, 81 Vt. 43, 69 A. 141 (1908).
Where official who collects poll tax uses penalty of suspension of operator's license as sanction against those failing to pay the tax, due process requires personal notice of the tax in writing to those risking license suspension. Aiken v. Malloy, 132 Vt. 200, 315 A.2d 488 (1974).
Personal notice, in the form of a written notice mailed to each taxpayer, is the most effective type in the collection of poll taxes, and any method falling short of this is insufficient to adequately inform a holder of a motor vehicle operator's license that it will be suspended if his poll tax is not paid. Aiken v. Malloy, 132 Vt. 200, 315 A.2d 488 (1974).
Absolute refusal to pay tax justifies collector in proceeding to collect it, without giving notice where he will receive it. Hurlburt v. Green, 42 Vt. 316 (1869); Downer v. Woodbury, 19 Vt. 329 (1847); Wheelock v. Archer, 26 Vt. 380 (1854).
Collector has no authority under this section to give taxpayer notice of tax standing against him until the tax bill is placed in his hands for collection. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Omission by defendant to enter upon warrant the true day and year when he received same was not sufficient to invalidate his proceedings under it, and this may be shown by other evidence. Goodwin v. Perkins, 39 Vt. 598 (1867).
Amended 2003, No. 100 (Adj. Sess.), § 2.
Source. V.S. 1947, § 837. P.L. § 783. 1933, No. 18 , § 3. G.L. § 4138. 1917, No. 254 , § 4072. P.S. § 3610. 1906, No. 96 , § 1. 1904, No. 28 , § 1. V.S. § 3080. R.L. § 2747. 1866, No. 45 .
Amendments--2003 (Adj. Sess.). Subsec. (a): Added the "(a)" designation and amended generally.
Applicability--2003 (Adj. Sess.). 2003, No. 100 (Adj. Sess.), § 5, eff. April 28, 2004, provided: "This act [which amends this section, and sections 1674 and 5137 of this title, and section 1530 of Title 24], shall take effect for the collection of taxes assessed on or after April 1, 2005."
Amended 1987, No. 13 ; 2007, No. 121 (Adj. Sess.), § 30.
Source. 1957, No. 132 , § 1. V.S. 1947, § 841. 1935, No. 32 , § 1. P.L. § 787. 1933 S., No. 2, § 3. 1933, No. 18 , § 2. G.L. § 891. P.S. § 621. 1898, No. 18 , §§ 1, 2. V.S. § 482. 1888, No. 7 , § 2. R.L. § 384. 1880, No. 90 , § 3.
Amendments--2007 (Adj. Sess.) Subsec. (b): Designated the introductory paragraph as present subdiv. (1), redesignated former subdivs. (1) and (2) as subdivs. (A) and (B), substituted "$10.00" for "$2.00" in (B), and designated the concluding paragraph as present subdiv. (2).
Amendments--1987. Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
ARTICLE 2. Collection by Treasurer
When a town or municipality within it votes to collect its taxes by its treasurer, the proper officers, unless otherwise voted, shall make and deliver all tax bills to the treasurer of the municipality so voting, and such treasurer shall keep separate accounts of all monies received as highway or school taxes and pay out the same upon orders of the proper officers.
Source. V.S. 1947, § 839. P.L. § 785. 1933, No. 157 , § 720. G.L. § 889. 1917, No. 254 , § 857. P.S. § 619. 1896, No. 15 , § 1. V.S. § 480. 1888, No. 7 , § 1. 1886, No. 5 , § 1. R.L. §§ 382, 388. 1880, No. 90 , §§ 1, 7.
There is no requirement that selectmen attach warrant to tax bill which they make out and furnish to treasurer, provisions of 24 V.S.A. § 1521, requiring selectmen to attach "proper" warrants to tax bills, referring only to those which they deliver to collector of taxes. Federal Land Bank v. Flanders, 105 Vt. 204, 164 A. 539 (1933).
Tax bill delivered to treasurer in accordance with this section need not be certified by the selectmen, and what it is may be shown by parol. Wilmot v. Lathrop, 67 Vt. 671, 32 A. 861 (1895).
Under St. 1886, No. 5 , towns must vote each year to collect their taxes through the treasurer, and in case of a town not so voting its treasurer has no authority to issue his warrant for the collection of a delinquent tax. Waite v. Hyde Park Lumber Co., 65 Vt. 103, 25 A. 1089 (1892).
Where municipality collects its taxes through its treasurer, such treasurer, in the absence of any breach of duty on his part, is chargeable only with money he has actually received. Town of Brookfield v. Bigelow, 80 Vt. 428, 68 A. 656 (1908).
Payments of taxes to the treasurer are voluntary, and he receives such payments merely as he receives money of the town from any other source. Town of Brookfield v. Bigelow, 80 Vt. 428, 68 A. 656 (1908).
The treasurer shall, at least 30 days prior to the date fixed for the payment of taxes by vote of the municipality, mail to each taxpayer at his or her last known address a notice stating the amount of his or her grand list, the tax rate, the amount of taxes due from him or her and when the same are payable. If a prepayment discount is available, the tax notice shall include information regarding the discount. If no date is fixed by vote of the municipality for the payment of taxes, or if no notice is mailed to the taxpayer at least 30 days prior to the date fixed for the payment of taxes, the date for the payment of taxes shall be 30 days from the date of mailing of notice to the taxpayer.
Amended 1987, No. 53 , eff. May 15, 1987; 1993, No. 68 , § 3.
Source. V.S. 1947, § 840. 1935, No. 31 , § 2. P.L. § 786. 1933, No. 18 , § 1. 1933, No. 157 , § 721. G.L. § 890. P.S. § 620. 1906, No. 34 , § 1. V.S. § 481. R.L. § 383. 1880, No. 90 , § 2.
Amendments--1987. Deleted "nor more than ninety days" preceding "and the treasurer" and inserted "or her" following "his" in two places and following "him" in the second sentence.
Notice to taxpayer required under this section, when town elects to proceed by warrant, is essential when collection of tax is by a suit at law under §§ 5221-5226 of this title. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Where delinquent tax bills were turned over to collector and he demanded payment thereof but made no further effort to collect them, town did not give required notice and hence could not proceed to collect under §§ 5221-5226 of this title, where it did not appear that collector's demand was met by such refusal as would obviate necessity for notice. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Requirement that town treasurer on receipt of a tax bill post notices in at least three public places, and publish the same for one week in the public newspapers of the town, "calling upon the taxpayers to pay their respective taxes within ninety days from the date of such notices," is a prerequisite to such treasurer's authority to issue his warrant under § 4793 of this title, providing that at the expiration of such ninety days the treasurer shall issue his warrant against delinquent taxpayers for the amount of taxes remaining unpaid, and deliver the same to the collector of taxes. Smith v. Stannard, 81 Vt. 319, 70 A. 568 (1908).
Treasurer has no authority under this section to give taxpayer notice of tax standing against him until the tax bill is placed in his hands for collection. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
This section, which requires town treasurer to post public notices announcing due date for taxes and to mail notices to each taxpayer, does not specify the time limit for mailing actual notice of taxes due. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
While this section, which requires treasurer to post public notices announcing due date for taxes not less than thirty days nor more than ninety days before due date for taxes and requires treasurer to mail notice to each taxpayer, was enacted by the Legislature to protect the taxpayer, substantial, rather than absolute, compliance with the provisions of the section is sufficient. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
Where town treasurer posted delinquent tax notices 96 days in advance of the due date for taxes instead of the 90 days required by this section, with result that notices were not posted so far in advance that it would be unreasonable to expect someone to remember the due date, and where no evidence was presented that notices were not also still posted ninety days before due date, failure to strictly follow provisions of this section did not bar collection of interest and penalty for late payment of taxes. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
Amended 1997, No. 26 , § 2.
Source. 1957, No. 132 , § 1. V.S. 1947, § 841. 1935, No. 32 , § 1. P.L. § 787. 1933, S., No. 2, § 3. 1933, No. 18 , § 2. G.L. § 891. P.S. § 621. 1898, No. 18 , §§ 1, 2. V.S. § 482. 1888, No. 7 , § 2. R.L. § 384. 1880, No. 90 , § 3.
Revision note. Former first sentence of this section concerning discounts was deleted as covered by § 4774 of this title.
Amendments--1997 Designated the existing text of the section as subsec. (a) and substituted "15 days" for "twenty days" and "a" for "his" following "shall issue" in the first sentence of that subsection and added subsec. (b).
As between this section and § 4874 of this title, the latter controls as to installment collection of taxes. 1954-56 Op. Atty. Gen. 191.
Where checks were tendered for payment of taxes after warrant for delinquent taxes had been delivered to collector and tax collector had mailed delinquent tax notices, town treasurer could not accept the checks because the warrant for collection had been forwarded to the tax collector, and the whole responsibility for collection rested with the latter. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
After treasurer delivers delinquent tax bills to collector, the whole responsibility of collecting rests on latter; and the only duty in the premises thereafter devolving on the treasurer is to receive and account for any money paid him by the collector. Town of Brookfield v. Bigelow, 80 Vt. 428, 68 A. 656 (1908).
Under this system, payments of taxes to the treasurer are voluntary, and he receives such payments merely as he receives money of town from any other source. Town of Brookfield v. Bigelow, 80 Vt. 428, 68 A. 656 (1908).
When the names of one or more delinquent taxpayers and the amount of delinquent taxes due therefrom, or either, are omitted from a tax warrant issued under the provisions of section 4793 of this title, the treasurer so issuing such warrant, from time to time, may issue one or more additional warrants for the collection of such taxes, provided the same are issued within one year from the date whereon such taxes became delinquent. Warrants so issued and collectors receiving the same shall be subject to the provisions of section 4793 of this title.
Source. V.S. 1947, § 847. P.L. § 789. G.L. § 892. 1910, No. 49 , § 1.
Former § 4795. Former § 4795, relating to notice to nonresidents, was derived from V.S. 1947, § 849; 1935, No. 31 , § 3; P.L. § 791; G.L. § 895; P.S. § 624; V.S. § 486; R.L. § 387; and 1880, No. 90 , § 6.
When the treasurer makes and files with the officers making the tax bill an affidavit that a person whose name is thereon is about to remove or abscond from the State, the treasurer may thereupon issue a warrant against such taxpayer for the amount of his or her tax although such 30 days, as provided in section 4792 of this title, have not expired, and the collector shall execute the warrant. The collector shall be entitled to the same fees for collecting the taxes upon such warrants as he or she is allowed by law in the case of distraint of property in the collection of taxes, and such sum shall be taxed against the delinquent taxpayer.
Amended 1993, No. 68 , § 4.
Source. V.S. 1947, § 848. P.L. § 790. G.L. § 894. P.S. § 623. 1898, No. 18 , § 1. V.S. § 485. R.L. § 386. 1880, No. 90 , § 5.
Amendments--1993. Inserted "or her" following "his" and substituted "thirty" for "ninety" preceding "days" in the first sentence and inserted "or she" preceding "is allowed" in the second sentence.
A treasurer's warrant for collection of taxes under this section is returnable to treasurer who issued it and he alone can allow an amendment of officer's return thereon, and he may allow almost any amendment in accordance with the facts and at almost any time, so that it does not affect rights already acquired upon the strength of the return, and when amended the return is prima facie evidence for the officer making it. Taylor v. Moore, 63 Vt. 60, 21 A. 919 (1890).
The proper officials in town, village, school, and fire districts, as soon as conveniently may be after a defective or invalid grand list becomes valid pursuant to sections 4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore assessed but not paid. Such unpaid taxes shall become due and payable within the time prescribed by statute provided that time has not theretofore elapsed, otherwise within 30 days from the date of such last named tax bill.
Source. V.S. 1947, § 740. P.L. § 695. G.L. § 805. 1910, No. 47 , § 18.
Warrants against one or more persons for the collection of the aforesaid unpaid taxes may be from time to time issued as other tax warrants are issued. Nothing in sections 4262-4264, 4603, and 4797 of this title shall be so construed as to require that all taxes so assessed and unpaid on such amended or corrected grand list shall be contained in one warrant.
Source. V.S. 1947, § 741. P.L. § 696. G.L. § 806. 1910, No. 47 , § 19.
When a town is without a tax collector, the Selectboard may hire any qualified person to act as tax collector for the town. The person hired need not be a resident of the town and shall have the same power and be subject to the same duties and penalties as a duly elected collector of taxes for the town.
Added 1977, No. 30 .
ARTICLE 3. Disputes as to Tax Jurisdiction
When jurisdiction over property, real or personal, for purposes of taxation is claimed by more than one municipality or is claimed by a municipality in this State and a municipality in another state, a person or corporation whose property is subject to such conflicting claims may pay the tax thereon to any municipality in this State claiming jurisdiction, under protest, or with notice of the other claim of jurisdiction. When it shall be finally determined by any court of last resort having jurisdiction that such property, real or personal, was improperly or unlawfully taxed by the municipality to which such tax had been paid, or if any compromise or adjustment is made which shall place the property in question in a jurisdiction other than that in which it is so taxed, the person or corporation paying the same under protest, or with notice as herein provided, may recover the same from the municipality to which the same was so paid in a civil action under this section.
Source. V.S. 1947, § 930. P.L. § 870. G.L. § 964. 1917, No. 254 , § 933. 1915, No. 49 , § 1. 1912, No. 47 , § 1.
Words "on this statute" changed to "under this section" in interest of clarity.
Payment of taxes under protest as provided by this section would not afford relief, precluding relief in equity, to landowners being taxed on their land by each of two towns due to boundary dispute, where landowners would have to bring two separate suits in different counties and a decision in an action against one town for recovery of taxes paid under protest would not be res judicata against the other town regardless of the outcome as both towns could not be made a party to the same suit, and the outcome would thus not necessarily resolve the situation and landowners would be compelled to speculate upon their chance of gaining relief at law when equity could grant relief, and to undergo protracted and expensive litigation with the burden of proof on them rather than the towns, where it rightfully and equitably rested. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
A cause of action for the recovery of money under the provisions of section 4821 of this title shall be deemed to have accrued at the time final judgment is rendered or compromise or adjustment completed, determining the question of jurisdiction of the property in question for purposes of taxation.
Source. V.S. 1947, § 931. P.L. § 871. G.L. § 965. 1915, No. 49 , § 2. 1912, No. 47 , § 2.
ARTICLE 4. Collection of Taxes of Nonresidents
A collector having an unpaid tax against a person who has removed from or resides outside the town in which such collector resides, may make an abstract containing the person's name, his or her grand list and the tax against him or her, and append thereto a copy of his or her warrant certified by him or her, and deliver it to the collector of any town in which such person is or resides. Such collector may collect the tax as the original collector might have done; and his or her powers, liabilities and fees therein shall be the same as if the tax and warrant had been originally committed to him or her. Such collector shall be paid only for actual travel. If he or she arrests such person, he or she shall commit him or her to the jail of the county in which the collector making the arrest resides.
Source. V.S. 1947, § 882. P.L. § 822. G.L. § 913. P.S. § 641. V.S. § 503. R.L. § 404. 1870, No. 43 .
When a collector has a tax for collection against a person residing outside the town in which the collector resides, he or she may notify such person thereof by a letter containing a statement of the amount of such tax and of the time and place when and where the collector will receive payment thereof. The time appointed for payment shall not be less than 20 nor more than 40 days from the time when the letter is deposited in the post office.
Source. V.S. 1947, § 883. P.L. § 823. G.L. § 914. P.S. § 642. V.S. § 504. R.L. § 405. G.S. 84, §§ 38, 39. 1859, No. 36 , §§ 1, 2.
In provision that collector may notify a nonresident taxpayer of the tax due by a letter containing a statement of the amount of such tax and where the collector will receive payment thereof, the word "may" means "must" and without such notice collector can make no valid sale of nonresident's real estate unless, on demand, latter unequivocably refuses to pay tax. Brush v. Watson, 81 Vt. 43, 69 A. 141 (1908).
When the person so notified fails to pay such tax pursuant to notice, the collector may collect the same of such person, and shall be entitled to $0.10 per mile for necessary travel, to be collected with such tax and computed as in the service of process by sheriffs.
Source. V.S. 1947, § 884. P.L. § 824. G.L. § 915. P.S. § 643. V.S. § 505. R.L. § 406. G.S. 84, § 45. 1859, No. 36 , § 3.
Revision note. Added "under section 4842 of this title" following "notified" in the interest of clarity.
Cross references. Fees of collectors of taxes generally, see § 1674 of this title.
ARTICLE 5. Installment Payment of Taxes
The warning for each annual town or other municipal meeting may contain an article in substance as follows:
"Will the town (or other municipality) vote to collect taxes on real and personal property in installments?"
Source. V.S. 1947, § 851. P.L. § 792. 1933, No. 21 , § 1.
Notifying commissioner of vote to adopt installment provisions, prior law. V.S. 1947, § 858, derived from P.L. § 799; 1933, No. 21 , § 8, was repealed by 1951, No. 20 .
In a town so voting to collect taxes on real and personal property in installments, all such taxes assessed on the grand list shall be due and payable in such installments as the town may vote, not to exceed four in number, payable to the town treasurer or collector. A taxpayer who pays each installment in full on or before the due date thereof shall be entitled to such rate of discount as the town may vote for the payment of each installment. No discount on any installment shall be allowed unless such installment shall be paid on or before the due date thereof. A taxpayer may anticipate subsequent installments and pay the same and shall be entitled to the proper rate of discount applicable at the time of payment. However, in towns where the annual settlement with the auditors is had on January 1, the fourth installment payment shall be due on December 31 preceding.
Amended 1959, No. 22 , eff. March 6, 1959; 1973, No. 203 (Adj. Sess.), eff. April 3, 1974; 1993, No. 68 , § 6.
Source. V.S. 1947, § 852. 1937, No. 24 , § 1. 1937, No. 25 , § 1. P.L. § 793. 1933, No. 21 , § 2.
Revision note. At beginning of first sentence added "to collect taxes on real and personal property in installments" following "voting" in interest of clarity.
Amendments--1993. Deleted the former second sentence and deleted "at his option" preceding "may anticipate" in the fourth sentence.
Amendments--1973 (Adj. Sess.). Added exception for budget of 16 months or more and up to 6 installment collections on transitional budget.
Amendments--1959. Deleted the four dates on which installments could be made due.
Construction and intent of 1993 amendment. 1993, No. 68 , § 7, provided that no change in meaning was intended by the second deletion in section 6 of the act, which deleted "at his option" preceding "may anticipate" in the fourth sentence of this section, and that the change was made in order to make the language gender neutral.
All taxes payable in installments may bear interest if the town so votes at a rate not to exceed one percent per month or fraction thereof for the first three months and thereafter one and one-half percent per month or fraction thereof, either from the due date of the last installment or from the due date of each installment. When a town so votes, such vote shall remain in effect until such time as the town rescinds the same by a majority vote of the legal voters present and voting at an annual or special meeting duly warned for such purpose.
Amended 1963, No. 49 , eff. April 19, 1963; 1973, No. 162 (Adj. Sess.), § 1, eff. March 20, 1974 for tax year beginning April 1, 1974; 1981, No. 133 (Adj. Sess.), § 3, eff. April 2, 1982 for the tax year beginning April 1, 1982, and thereafter.
Source. V.S. 1947, § 853. 1939, No. 24 . P.L. § 794. 1933, No. 21 , § 3.
Amendments--1981 (Adj. Sess.). Inserted "for the first three months and thereafter one and one-half percent per month or fraction thereof" preceding "either from the due date of the last installment" in the first sentence.
Amendments--1973 (Adj. Sess.). Increased rate of interest.
Amendments--1963. Added last sentence relating to rescission.
Within 15 days after the due date of the final installment or within the time determined by the voters under section 4793 of this title, the town treasurer shall deliver to the collector a list of such unpaid taxes with the name of each delinquent. After giving 10 days' notice in writing of the time and place of payment to each delinquent of the amount of the unpaid taxes and the legal fees thereon, the collector may immediately proceed to collect the same by proper process.
Amended 1983, No. 131 (Adj. Sess.), § 1; 1997, No. 26 , § 3.
Source. 1957, No. 132 , § 2. V.S. 1947, § 854. P.L. § 795. 1933, No. 21 , § 4.
Amendments--1997 Substituted "15 days" for "twenty days" and inserted "or within the time determined by the voters under section 4793 of this title" following "installment" in the first sentence, and substituted "the" for "his" preceding "unpaid taxes" in the second sentence.
Amendments--1983 (Adj. Sess.) Deleted "for which list the treasurer shall receive five cents per name to be added to the unpaid tax" following "delinquent" at the end of the first sentence.
As between this section and § 4793 of this title, the former controls as to installment collection of taxes. 1956-68 Op. Atty. Gen. 228.
Under installment plan of tax payment there can be no delinquency until collector's notice is given pursuant to this section. 1956-58 Op. Atty. Gen. 228.
Under this section failure to pay installment when due does not thereby cause entire amount of tax due for year to become delinquent. 1956-58 Op. Atty. Gen. 228.
When the town treasurer or collector is informed and believes that a taxpayer whose taxes are unpaid is about to abscond or remove from the town, he or she shall at once institute in the name of the town a civil action to collect the same under sections 5222-5224 of this title, or the town treasurer may proceed under a warrant issued by him or her as provided by section 4796 of this title.
Source. V.S. 1947, § 855. P.L. § 796. 1933, No. 21 , § 5.
Revision note. Reference to "an action of contract" changed to "a civil action" pursuant to V.R.C.P. 2 and 81(c); and 1971, No. 185 (Adj. Sess.), § 236(d), set out under § 219 of title 4.
When a town has voted to collect its taxes under the provisions of sections 4872-4875 of this title, such taxes, including State and county taxes based on the grand list, shall be collected thereunder.
Amended 1977, No. 118 (Adj. Sess.), § 3, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
Source. V.S. 1947, § 856. 1935, No. 30 , § 2. P.L. § 797. 1933, No. 21 , § 6.
2013. Deleted "except poll taxes," following "the grand list," in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Revision note - Deleted "except poll taxes," preceding "shall be collected" pursuant to 1977, No. 9 , 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--1977 (Adj. Sess.). Deleted reference to old age assistance taxes.
The provisions of section 5061 of this title relating to tax liens on real estate shall apply to all taxes legally assessed and to be collected under the foregoing provisions of this article.
Source. V.S. 1947, § 857. P.L. § 798. 1933, No. 21 , § 7.
The provisions of this article shall in no way abridge or enlarge the powers of the collectors as to any method or proceeding provided by existing law as to the collection of delinquent taxes.
Source. V.S. 1947, § 859. P.L. § 800. 1933, No. 21 , § 9.
ARTICLE 6. Forms
The forms of writs contained in this article, in the several courts of this State, and other proceedings, shall, as near as circumstances will admit, be adopted and used, and shall be sufficient in law; but alterations may be made and allowed by the courts when necessary to adapt them to changes in the law.
Source. V.S. 1947, § 10,610, opening paragraph.
STATE OF VERMONT, To A. B., collector of the town of _____________ County, ss. } ____________, in the county of __________, (or to the collector of ____________ school district, or other taxes,) (as the case may be) Greeting: By the authority of the State of Vermont, you are hereby commanded to levy and collect of the several persons named in the list herewith committed to you, the sum of money annexed to the name of each person, respectively, and pay the same to the Treasurer of the town of ______________, (or to such other person appointed to receive the same) on or before the _____________ day of _____________; and if any person neglects or refuses to pay the sum in which he or she is assessed in such list, you are hereby commanded to distrain the goods and chattels of such delinquent person, and the same dispose of according to law, for the satisfying of such sum, with your own fees; and, for want thereof, you are hereby commanded either to extend this warrant for the collection of such sum so assessed against such delinquent person, with costs, upon any land in this State belonging to such delinquent, according to law, or to take the body of such delinquent person, and him or her commit to the keeper of the jail, in the county of ______________ (or such other jail as the law directs) within such jail, who is hereby commanded to receive such person, and him or her safely keep until he or she pays such sum so assessed with legal costs, together with your own fees, or is released according to law. Dated at _____________ in the county of _____________ , the _____________ day of __________________________ A.D. 20__________. ________________ , District Judge.
Source. V.S. 1947, § 10,610, Form 36. P.L. § 9111, Form 36. G.L. § 7472, Form 36. P.S. § 6266, Form 35. R. 1906, § 6130, Form 35. V.S. § 5417, Form 33. R.L. § 4550, Form 25. 1863, No. 10 , § 1. G.S. 127, Form 24. R.S. 108, Form 23. R. 1797, p. 535.
Revision note. Word "justice" in the section heading was changed to "district judge" and "Justice of the Peace" at end of form was changed to "District Judge" because justices of the peace no longer have judicial jurisdiction and district judges are authorized to issue a warrant to collect taxes other than state and county taxes. See 1973, No. 249 (Adj. Sess.) and § 4771 of this title.
Justice of the peace, who is also one of the board of selectmen, may issue a warrant to collect a tax which, when collected, is to be paid to the board of selectmen to which he belongs. Alger v. Curry, 40 Vt. 437 (1868).
Omission of name of constable or collector in direction does not render warrant void; nor would insertion of name of person deceased vitiate warrant. Wilson v. Seavey, 38 Vt. 221 (1865).
Direction in tax warrant to collector to pay over tax, when collected, to selectmen instead of treasurer, will not make it invalid. Clemons v. Lewis, 36 Vt. 673 (1864).
Error in date of warrant apparent on its face would not render it invalid. Bellows v. Weeks, 41 Vt. 590 (1869).
Omission by tax collector, who commits delinquent to jail for nonpayment of his tax, to certify his doings on copy of his warrant left with the jailor cannot be supplied by parol proof of his proceedings, for the original warrant not being a returnable process, a certificate of collector thereon is not so far in the nature of a return as to be conclusive upon parties. Flint v. Whitney, 28 Vt. 680 (1856).
Collector, acting in good faith and with due regard to rights of parties, may sell property en masse instead of selling by the parcel or by the unit enough to bring required amount, returning balance above tax and costs to person whose property is distrained; and if he misapplies a part of balance in payment of interest, he does not thereby become a trespasser, for wrong is not to property itself. Hughes v. Kelley, 69 Vt. 443, 38 A. 91 (1897).
STATE OF VERMONT, To A. B., collector of the town of _____________ County, ss. } ____________, in the county of Greeting: By the authority of the State of Vermont, you are hereby commanded to levy and collect of the several persons named in the foregoing list herewith committed to you the sum of money annexed to the name of each person respectively, with your own fees, and pay the same to the treasurer of the town of __________________, on or before 60 days from the date hereof; and if any person neglects or refuses to pay such sums with your fees, you are hereby commanded, etc., (here insert as in § 4912 of this title). Dated at _____________ in the county of _____________, the __________ day of ______________________________ A.D. 20______. __________________, Treasurer
Amended 1983, No. 131 (Adj. Sess.), § 2.
Source. V.S. 1947, § 10,610, Form 37. P.L. § 9111, Form 37. G.L. § 7472, Form 37. P.S. § 6266, Form 36. R. 1906, § 6130, Form 36. V.S. § 5417, Form 34. 1894, No. 162 , § 4247, Form 34.
Amendments--1983 (Adj. Sess.). Deleted "and five cents added to each such sum for this warrant" following "respectively".
To A.B., treasurer of the county of _______________________________________: You are hereby ordered and directed, on or before the first day of March A.D. 20______, to issue warrants to the collectors of taxes of the several towns in the county of __________________, for the collection of a tax of ________ cents (or mills) on the list of the taxable estate of the several towns in such county for the year A.D. 20______ for the purpose of paying the debts and expenses of such county. Dated at _____________ in the county of _____________, the _____________ day of _____________ A.D. 20______. _____________ Assistant Judges of _____________ } the Superior Court.
Amended 1973, No. 193 (Adj. Sess.), § 3.
Source. V.S. 1947, § 10,610, Form 38. P.L. § 9111, Form 38. G.L. § 7472, Form 38. 1917, No. 254 , § 7244, Form 38. P.S. § 6266, Form 37. V.S. § 5417, Form 35. R.L. § 4550, Form 18. 1872, No. 77 , § 3.
2013. In the first sentence, deleted "polls and" following "on the list of the" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Amendments--1973. (Adj. Sess.). "Superior Judge" substituted for "County Court" at end of form.
2007. Changed "unorganized" to "unified" pursuant to 2005, No. 105 (Adj. Sess.), § 1.
Amendments--2011 (Adj. Sess.). 2011, No. 143 (Adj. Sess.), § 36, eff. May 15, 2012, substituted "Unorganized" for "Unified" preceding "Towns" in the subchapter heading.
Cross references. Assessment and collection of taxes in unified towns and gores of Essex County, see chapter 133, subchapter 6 of this title.
Unorganized towns and gores generally, see 24 V.S.A. chapter 43.
Amended 1977, No. 118 (Adj. Sess.), § 4, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1987, No. 58 , § 1, eff. May 16, 1987; 1995, No. 63 , § 48f; 1997, No. 60 , § 57; 1999, No. 49 , § 17, eff. June 2, 1999; 2003, No. 1 , § 1, eff. Feb. 21, 2003; 2009, No. 50 , § 91; 2011, No. 45 , § 10, eff. May 24, 2011.
Source. 1955, No. 238 . V.S. 1947, § 922. P.L. § 862. 1927, No. 18 , § 1. 1921, No. 39 . 1919, No. 40 . G.L. § 949. 1917, No. 48 , § 1. 1917, No. 254 , § 918. 1912, No. 42 , § 1.
Amendments--2011. Subsec. (c): Deleted "and tax rate" following "budget" in two places in the third sentence.
Amendments--2009. Subsec. (a): Substituted "and upon" for "A state tax of $0.50 is hereby annually assessed on" following "Chittenden County".
Amendments--2003. Subsec. (b): Substituted "August 1" for "June 1" and "September 10" for "July 10".
Amendments--1999. Subsec. (a): Substituted "$0.50 is hereby annually assessed" for "fifty cents" following "tax of" and deleted "for the purposes hereinafter provided shall be the only tax assessed or levied thereon, except the county tax" following "of Windham" at the end of the second sentence.
Amendments--1997 Subsec. (b): Deleted "a" preceding "proposed tax" and substituted "rates" for "rate" thereafter in the fifth sentence.
Amendments--1995 Subsec. (b): Substituted "rates" for "rate" following "tax" in the first, fourth and fifth sentences.
Pursuant to 1967, No. 331 (Adj. Sess.), § 5, eff. Jan. 1, 1969, this section, and §§ 4962, 4963, 4965-4968 of this title, no longer apply to the unorganized towns and gores in Essex county, or to the supervisor or appraisers for those unorganized towns and gores.
Termination of 1995 amendment. 1995, No. 63 , § 48h, provided for the termination of the amendment to this section by section 48f of the act on June 30, 1996.
Annually, on or before July 15, the appraisers for unorganized towns and gores shall make out and deliver to the Director tax bills for the State tax so assessed upon the taxable property in such unorganized places, respectively, based upon the lists annually completed by June 15 next prior thereto. Such tax bills shall contain the name of each person taxed, with his or her residence, if known, and the amount of his or her tax. If a corporation is so taxed, such tax bill shall state its principal place of business. The Director shall issue a receipt for such tax bills.
Amended 1997, No. 50 , § 11, eff. June 26, 1997.
Source. V.S. 1947, § 923. 1939, No. 19 , § 2. P.L. § 863. G.L. § 950. 1912, No. 42 , § 8.
Revision note. Deleted "except poll taxes," preceding "shall be collected" and "polls and" preceding "taxable property" pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Editor's note. References to "commissioner of taxes" and "commissioner" probably should read "director". Such a change was expressly made in § 4963 and other sections of this title by 1977, No. 105 , § 14(a).
Amendments--1997. Substituted "director" for "commissioner of taxes" in the first sentence and for "commissioner" in the fourth sentence and inserted "issue a" preceding "receipt" in that same sentence.
For applicability of this section to unorganized towns and gores in Essex county, see note set out under § 4961 of this title.
Annually, on or before August 1, the Director shall transmit to the supervisors for unorganized towns and gores warrants for the collection of the tax hereinbefore provided for, in their respective places, together with the tax bills received by him or her from the appraisers. Such warrants shall be returnable to the Director on or before August 1 in the year next following the date of issue.
Source. V.S. 1947, § 924. 1943, No. 21 , § 17. P.L. § 864. G.L. § 951. 1912, No. 42 , § 23.
County taxes assessed on or after March 1 in any year and before March 1 following shall be assessed in unorganized towns and gores upon the list returned to the county clerk's office on July 5 in such year.
Source. V.S. 1947, § 925. P.L. § 865. G.L. § 954. 1915, No. 32 , § 4. 1912, No. 42 , § 16. P.S. § 589. V.S. § 450. R.L. § 357.
When a county tax is assessed, the county treasurer shall transmit to the Commissioner of Finance and Management a certified statement of the amount of such tax based on the equalized grand list of such unorganized towns and gores as shown by the list filed annually under the provisions of section 4303 of this title. The Commissioner of Finance and Management shall thereupon issue his or her warrant in favor of such county for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4961 of this title.
Amended 1959, No. 238 (Adj. Sess.), § 8(a), (b); 1971, No. 73 , § 11, eff. April 16, 1971; 1983, No. 195 (Adj. Sess.), § 5(b).
Source. V.S. 1947, § 926. P.L. § 866. G.L. § 955. 1917, No. 48 , §§ 1, 4. 1912, No. 42 , §§ 27, 29. P.S. §§ 608, 679. V.S. §§ 469, 540. 1882, No. 8 , § 1. R.L. §§ 370, 443. 1880, No. 91 , § 3. 1865, No. 21 , § 5. 1862, No. 18 , § 3.
Reference in text. Section 4303 of this title, referred to in this section, was repealed by 1999, No. 49 , § 6(b), effective June 2, 1999.
Revision note. References to "finance director" were changed to "commissioner of finance" to conform references to new title and reorganization of state government. See § 2201 et seq. of Title 3.
References to "commissioner of finance and information support" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, dated Aug. 6, 1987, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87 see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--1983 (Adj. Sess.). Added "and information support" following "commissioner of finance".
Amendments--1971. Added "equalized" before "grand list".
A supervisor shall collect and pay over the tax pursuant to the tax bills and warrants committed to him or her. He or she shall have the same powers and be subject to the same duties and liabilities in respect thereto as town collectors in respect to taxes in towns and may, in like manner, sell property of delinquent taxpayers and give conveyances thereof. Such sales shall be subject to the same right of redemption as if made by a town collector.
Source. V.S. 1947, § 927. P.L. § 867. G.L. § 956. 1917, No. 254 , § 925. 1912, No. 42 , § 24. P.S. § 680. V.S. § 541. R.L. § 444. 1865, No. 21 , §§ 6, 7. 1862, No. 18 , § 4.
Amended 1977, No. 105 , § 14(a); 2011, No. 162 (Adj. Sess.), § E.142.1.
Source. V.S. 1947, § 928. 1943, No. 21 , § 18. P.L. § 868. G.L. § 957. 1917, No. 48 , § 6. 1915, No. 32 , § 6. 1912, No. 42 , § 35.
Amendments--2011 (Adj. Sess.). Subsec. (a): Added the subsec. designation; deleted "except fees" following "duties" and substituted "department of finance and management to be credited to special fund accounts, which are hereby established" for "director quarterly, on the first Tuesday in February, May, August, and November. Such director shall keep separate accounts of the moneys so received by him or her from the respective supervisors".
When the supervisor sells real estate of nonresidents, he or she shall leave the list, tax bill, warrant, and advertisement or copies thereof in the office of the clerk of the county in which the lands lie, who shall record the same. In general, such clerk shall have the powers and be subject to the liabilities of town clerks in the sale of lands of nonresidents and his or her certificate shall have like effect.
Source. V.S. 1947, § 929. 1947, No. 44 , § 1. P.L. § 869. G.L. § 960. 1912, No. 42 , § 25. P.S. § 681, 682. V.S. §§ 542, 543. R.L. §§ 445, 446. 1865, No. 21 , §§ 6, 7, 8. 1862, No. 18 , § 4.
The supervisor, appraisers, Director of Property Valuation and Review, and the Commissioner of Taxes may negotiate tax stabilization contracts with owners of farmland or forestland located in the unorganized towns and gores in all counties of the State except Essex County. The definitions of "farmland" and "forestland" set forth in subsection 3846(a) of this title shall be applicable to such contracts.
Added 1977, No. 150 (Adj. Sess.), § 2.
Amendments--2005 (Adj. Sess.). 2005, No. 105 (Adj. Sess.), § 1, substituted "unified towns and gores of Essex County" for "unorganized towns and gores of Essex County" in the subchapter heading.
Cross references. Assessment and collection of taxes in unified towns and gores generally, see chapter 133, subchapter 5 of this title.
Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1973, No. 58 , § 3, eff. April 1, 1973; 1977, No. 118 (Adj. Sess.), § 5, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978; 1999, No. 139 (Adj. Sess.), § 1, eff. May 18, 2000; 2017, No. 98 (Adj. Sess.), § 2, eff. April 11, 2018.
Amendments--2017 (Adj. Sess.). Subsec. (b): Substituted "September" for "August" in the second sentence and redesignated the former third through fifth sentences as subsecs. (c) and (d).
Amendments--2005 (Adj. Sess.). Pursuant to Act No. 105, § 1, substituted "unified" for "unorganized" preceding "towns and gores in Essex County" throughout the section.
Amendments--1977 (Adj. Sess.). Reduced rate of tax from six to three dollars.
Applicability--1999 (Adj. Sess.). 1999, No. 139 (Adj. Sess.), § 5, eff. May 18, 2000, provided that the amendment to this section by section 1 of the act shall apply to grand lists for April 1, 2000 or after.
The plain language of former 32 V.S.A. § 4983 demonstrated the legislature's intent to create a fiscal system in which the receipts and expenses for each year would be netted out at the close of each year, and any surplus of revenues over expenses would be paid over to the organized towns no later than July of the ensuing year. Accordingly, the superior court properly ordered distribution of money that had accumulated in a savings account to the thirteen organized towns of Essex County. Town of Lunenburg v. Supervisor and Board of Governors of the Unorganized Towns and Gores of Essex County, 180 Vt. 578, 908 A.2d 424 (mem.) (July 24, 2006).
The expenses of the unified towns and gores in Essex County, including the salaries of the Supervisor and the three members of the Board of Governors and the reasonable and necessary expenses which the Supervisor and the members of the Board incur in the performance of their duties, shall be met from the revenues from the taxes assessed under section 4981 of this title. Notwithstanding the provisions of section 1761 of this title, the Supervisor shall receive a salary to be established annually by the Board of Governors. The members of the Board of Governors shall receive compensation for performance of their official duties in an amount to be established annually in the budget and approved by the residents and property owners of the unified towns and gores in Essex County.
Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 1971, No. 49 , eff. April 7, 1971; 1999, No. 139 (Adj. Sess.), § 2, eff. May 18, 2000.
Former § 4983. Former § 4983, relating to distribution of revenue, was derived from 1967, No. 331 (Adj. Sess.), § 3.
When a county tax is assessed in Essex County, the County Treasurer shall transmit to the Supervisor for the unified towns and gores within Essex County a certified statement of the amount of such tax based on the grand list of such unified towns and gores as shown by the list filed annually under the provisions of section 4301 of this title. The Supervisor shall thereupon issue his or her warrant in favor of Essex County for the amount of such tax out of the funds received by him or her from the tax levied under the provisions of section 4981 of this title.
Added 1967, No. 331 (Adj. Sess.), § 3, eff. Jan. 1, 1969; amended 2017, No. 98 (Adj. Sess.), § 3, eff. April 11, 2018.
Amendments--2017 (Adj. Sess.). Substituted "4301" for "4303" following "section".
The Supervisor and appraisers may negotiate tax stabilization contracts with owners of farmland or forestland located in the unified towns and gores of Essex County pursuant to the provisions of 24 V.S.A. § 2741(a) and (c). The definitions of "farmland" and "forestland" set forth in subsection 3846(a) of this title shall be applicable to such contracts.
Added 1977, No. 150 (Adj. Sess.), § 1; amended 2005, No. 105 (Adj. Sess.), § 1.
Amendments--2005 (Adj. Sess.). Substituted "unified towns and gores of Essex County" for "unorganized towns and gores of Essex County".
Revision note. Reference to "Old Age Assistance" taxes was deleted from subchapter heading for conformity with scope of subchapter.
References to "poll taxes" and "polls" are to be deleted wherever they appear in Vermont statute effective July 1, 1982, pursuant to 1977, No. 118 (Adj. Sess.), § 1(b).
Former § 5011. Former § 5011, relating to liability of spouses for poll taxes, was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Section 5011 was derived from V.S. 1947, § 811. 1939, No. 22 , § 1. 1935, No. 30 , § 1. P.L. § 769. 1933, No. 20 and amended by 1977, No. 118 (Adj. Sess.), § 6.
Former § 5012. Former § 5012 relating to assessment and collection of old age assistance tax was derived from 1955, No. 249 , § 2; 1951, No. 18 , § 2; V.S. 1947, § 799; 1937, No. 38 , § 1, P. IV; 1935, No. 29 , § 1, and amended by 1969, No. 256 (Adj. Sess.), § 1; 1973, No. 97 ; 1977, No. 105 , § 14(a), eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
Former §§ 5013-5023. Former §§ 5013-5023, pertaining to assessment and collection of poll taxes, were omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Editor's note. Former § 5013, relating to poll taxes assessed as single tax, was derived from V.S. 1947, § 800. P.L. § 759. G.L. § 868. 1915, No. 48 , § 1.
Former § 5014, relating to assessment of poll taxes, was derived from V.S. 1947, § 802. P.L. § 760. G.L. § 869, 1915, No. 48 , § 2.
Former § 5015, relating to assessment of poll taxes, was derived from V.S. 1947, § 802. P.L. § 760. G.L. § 869. 1915, No. 48 , § 3.
Former § 5016, relating to certification of tax rates for use in assessing poll taxes, was derived from V.S. 1947, § 803. P.L. § 761. G.L. § 870. 1915, No. 48 , § 4.
Former § 5017, relating to collection of poll taxes, was derived from V.S. 1947, § 804. 1937, No. 22 , § 2. P.L. § 762. 1919, No. 37 , § 1. G.L. § 871. 1915, No. 48 , §§ 5, 10.
Former § 5018, relating to discounts for early poll taxes, was derived from V.S. 1947, § 805. 1937, No. 22 , § 2. P.L. § 763. G.L. § 872. 1917, No. 45 , § 1. 1915, No. 48 , § 11.
Former § 5019, relating to apportionment of poll taxes, was derived from V.S. 1947, § 806. P.L. § 764. G.L. § 873. 1917, No. 254 , § 841. 1915, No. 48 , § 6.
Former § 5020, which provided that property list not to include polls, was derived from V.S. 1947, § 807. P.L. § 765, 1933, No. 16 , § 2. G.L. § 874. 1915, No. 48 , §§ 7, 12.
Former § 5021, relating to notification to tax director as to time for payment of poll taxes, was derived from V.S. 1947, § 809. P.L. § 767. G.L. § 876. 1915, No. 48 , § 9.
Former § 5022, relating to special town meetings for purposes of fixing poll taxes, was derived from V.S. 1947, § 809. P.L. § 767. G.L. § 876. 1915, No. 48 , § 9.
Former § 5023, relating to adoption by towns of provisions for assessing and collecting poll taxes, was derived from V.S. 1947, § 810. P.L. § 768. 1919, No. 37 , § 3. G.L. § 877. 1915, No. 48 , § 14.
Cross references. Federal tax liens, see 9 V.S.A. chapter 51, subchapter 7.
ARTICLE 1. Lien on Real Property
Amended 1961, No. 125 ; 1971, No. 185 (Adj. Sess.), § 236(a); 1973, No. 193 (Adj. Sess.), § 3; 1997, No. 71 (Adj. Sess.), § 69, eff. March 11, 1998; 1999, No. 1 , § 60g(c), eff. Mar. 31, 1999.
Source. V.S. 1947, § 885. 1945, No. 12 , § 1. P.L. §§ 780, 825. 1933, No. 19 , § 1. G.L. § 916. 1910, No. 52 , § 4.
Revision note. Reference to "court of chancery" was changed to "presiding judge of the superior court" and all subsequent references to "court" were changed to "judge" in subsec. (b) pursuant to 1971, No. 185 (Adj. Sess.), § 236 and 1973, No. 193 (Adj. Sess.), § 3. See notes under §§ 71 and 219 of Title 4.
Amendments--1999. Subsec. (c): Repealed.
Amendments--1997 (Adj. Sess.). Subsec. (c): Added.
Amendments--1973. Authorized change of county court to superior court.
Amendments--1971. Authorized change from court of chancery to county court.
Amendments--1961. Designated original paragraph as subsec. (a) and added subsec. (b).
Retroactive application of repeal. 1999, No. 1 , § 60g(a), provided that the repeal of subsec. (c) is to apply retroactively to January 1, 1999.
Cross references. Taxpayer's defenses, see chapter 133, subchapter 9, article 6 of this title.
This section requires filing as a prerequisite to creation of the lien. West v. Village of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983), vacated on other grounds, 728 F.2d 130 (2d Cir. 1984).
Filing in the public record is a prerequisite to enforcement of the lien arising under this section. West v. Village of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983), vacated on other grounds, 728 F.2d 130 (2d Cir. 1984).
Liens for delinquent electric charges are charges against the property, not personal obligations of the owner; since they are charges against the property and arise under this section, which requires filing as a prerequisite to the creation of the lien, the liens may not be enforced against subsequent owners of the property where the liens have not been filed. West v. Village of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983), vacated on other grounds, 728 F.2d 130 (2d Cir. 1984).
Tax lien is not extinguished by attachment and levy of execution, since statute expressly preserves lien until taxes are fully paid or otherwise discharged, and they are not paid or otherwise discharged by unsatisfied judgment. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
Town may properly proceed by action at law to determine validity of tax and, when method proves inadequate to collect tax, then proceed in equity to foreclose lien. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
That town, by pursuing two remedies successively for enforcing collection of taxes, thereby imposing upon owner increased taxable costs, was not just cause for complaint, since owner might have avoided result by payment. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
When collector finds any personal property of a delinquent taxpayer, he must first sell the same before extending his warrant upon real estate, even though the personalty will not be sufficient to satisfy the lien. Richford Savings Bank & Trust Co. v. Thomas, 111 Vt. 393, 17 A.2d 239 (1941).
Though taxes legally assessed upon real estate are a first lien thereon, such lien is not enforceable while last owner on the first day of April in the year of such assessment has personal property from which the tax can be collected. Fulton v. Aldrich, 76 Vt. 310, 57 A. 108 (1904).
Where efforts of attorney did not reach full measure of procedures available and expert evidence was presented on issue of reasonable worth of services actually performed, lower court properly adjudicated reasonableness of fees allowed in suit originally begun as action to collect delinquent taxes. City of St. Albans v. Goodrich, 135 Vt. 241, 373 A.2d 549 (1977).
Cited. Bennington Realty, LLC v. Jard Co., 169 Vt. 538, 726 A.2d 56 (mem.) (1999).
ARTICLE 2. Liens on Personal Property
The tax collector of a town with the approval of the selectboard, or the tax collector of a city with the approval of the aldermen, on or after April 1 in any year may file with the town clerk of his or her town for record in the personal property records written notice that a tax lien is claimed by such town upon part or all of the personal property of a taxpayer in such town to secure the payment of the taxes voted by such town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523 , and levied or to be levied on such personal property of such taxpayer. Like notice shall be given forthwith to the taxpayer or if he or she is not the owner of such personal property, to the owner thereof, and to all persons having a duly recorded lien on such personal property by sending such notice to the last known post office address of each by registered mail with return receipt. If the taxpayer or owner or lien holder is a partnership, such notice shall be given as aforesaid to one of the partners and if a corporation, such notice shall be given as aforesaid to the president or treasurer thereof.
Source. V.S. 1947, § 823. 1939, No. 21 , § 1.
Personal property tax liens arise only when the tax collector exercises discretionary authority to act with respect to a particular taxpayer, and files a notice of tax lien. In re Summit Ventures, Inc., 135 B.R. 483 (Bankr. D. Vt. 1991).
When town failed to comply with the notice requirement of this section to perfect its lien on personal property sale of such property was free and clear of any lien or claim by the town. Town of Bristol v. United States, 315 F. Supp. 908 (D. Vt. 1970).
Town clerks should keep a separate book for recording liens, record a brief statement of the substance of the lien, index the record book alphabetically by the property owner's lien and file the notice of the lien chronologically in a separate lien file; and tax liens that affect title to real property should be noted in the grantor-grantee index. 1972-74 Op. Atty. Gen. 214.
Cited. In re New England Carpet Co., 26 B.R. 934 (Bankr. D. Vt. 1983).
The filing of such notice shall thereby create and constitute a tax lien on such personal property therein described and shall have priority in law over any other lien having priority in time. Such underlying tax lien shall remain a valid and subsisting lien upon such personal property until such taxes are fully paid or otherwise discharged, but not longer than two years from the date such notice is filed as aforesaid. Such lien shall not be enforceable against a bona fide owner who has purchased such property for value without actual notice of such lien from any person other than the taxpayer to whom such property is listed. A person against whom such lien is enforceable shall not sell, mortgage, exchange, or pledge the property covered thereby, or any part thereof, without procuring the discharge of such lien. A person who sells, mortgages, exchanges, or pledges the property or any part thereof covered by such lien, shall be fined not more than double the amount of the lien on the property so sold, mortgaged, exchanged, or pledged, and one-half of such fine shall be paid to the town claiming such lien.
Source. 1951, No. 19 . V.S. 1947, § 824. 1939, No. 21 , § 2.
The filing of notice of claim of a tax lien under this section subsequent to the filing of a bankruptcy petition may not take effect as a lien against the proceeds of the personal property in the notice of lien since such a result is precluded by the automatic stay provision of 11 U.S.C. § 362(a). In re Cummings Mkt., Inc., 53 B.R. 224 (Bankr. D. Vt. 1985).
A lien for taxes is not created under this section until the notice is filed; therefore, a lien on which notice has not been filed prior to the filing of a bankruptcy petition may be avoided by a trustee in bankruptcy under 11 U.S.C. § 545. In re New England Carpet Co., 26 B.R. 934 (Bankr. D. Vt. 1983).
Cited. West v. Village of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983), vacated, 728 F.2d 130 (2d Cir. 1984).
The tax lien notices shall contain a description of each article of personal property upon which a lien is claimed, give the name and address of the taxpayer or owner of the property and of all other persons having an interest as aforesaid in such property and shall be substantially in the form following:
Notice of Personal Property Tax Lien To (here insert name and address of all persons required to be notified): You and each of you are hereby notified that the town (or city) of _____________ in the county of _____________ asserts and claims a tax lien upon certain personal property owned by or in the possession of ________ (taxpayer) ________ of said ________ (town or city) ________ at __________ described as follows: _____________; said lien to secure the payment of the taxes levied or to be levied upon the grand list of said property by the said town (or city) for the year ________ Dated at ____________, Vermont, this ______ day of ________, 20____. Approved _____________________________________________________________ Collector of Taxes __________________ __________________ __________________ Selectboard Aldermen
Source. V.S. 1947, § 830. 1939, No. 21 , § 8.
A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shall be fined not more than $100.00. Such fine shall be paid to the town to which such tax is owed.
Source. V.S. 1947, § 831. 1939, No. 21 , § 9.
Such tax lien may be enforced against a part or all of such personal property by distraint or action at law as provided by this chapter. Such distraint proceedings or action at law shall be instituted within the two year period aforesaid and if commenced thereafter such tax lien shall not attach. Notice that such action has been instituted shall be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient if the tax collector sends an attested copy of the original distraint warrant or writ of attachment. Such collector may add to the taxes as costs of collection a fee of $0.50 and postage for each copy so sent.
Source. V.S. 1947, § 825. 1939, No. 21 , § 3.
If a person other than the owner of such personal property shall pay the taxes assessed on such property or shall redeem the same from the action brought to enforce such lien, by paying the taxes due thereon and all costs, the amount so paid including costs, if any, shall thereupon be added to and become a part of the debt or obligation secured by such lien. The tax collector in office shall discharge of record a tax lien created hereunder upon payment of the taxes due thereon.
Source. V.S. 1947, § 827. 1939, No. 21 , § 5.
The term "duly recorded lien" shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien which has been recorded in accordance with the provisions of law whether in the town clerk's office in the town wherein such taxpayer is then a resident or in the town where he or she has previously been a resident.
Source. V.S. 1947, § 828. 1939, No. 21 , § 6.
The tax collector and town clerk shall each be paid a fee of $6.00 for making and recording the notice herein provided, including the discharge thereof. Such fees shall be paid by the town upon order of the selectboard or board of aldermen.
Amended 1971, No. 84 , § 16, eff. July 1, 1971; 1993, No. 170 (Adj. Sess.), § 15.
Source. 1953, No. 169 , § 1. V.S. 1947, § 829. 1939, No. 21 , § 7.
Amendments--1993 (Adj. Sess.). Substituted "$6.00" for "$3.00" in the first sentence.
Amendments--1971. Increased fee and omitted fee for discharge thereof.
(d) A mobile home removed from a town without a mobile home uniform bill of sale endorsed by the clerk of the municipality where the mobile home was located as required by 9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police officer, or by the treasurer or tax collector of the town in which the mobile home was last listed if known, or by the Commissioner of Taxes if that town is unknown. A mobile home taken into possession under this section shall be in the constructive custody of the official, who shall control the use and movement of the mobile home. In taking possession, the authorized officer may proceed without judicial process only in the event that the taking of possession can be done without breach of the peace. Proceedings for collection of the taxes assessed against and due with respect to the mobile home shall then be conducted in accordance with subchapter 9 of chapter 133 of this title.
(e) Taxes assessed against a mobile home shall be considered due for purposes of this section as of the date of removal of the mobile home from the town in which the mobile home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.
(f) The treasurer or tax collector of any town from which a mobile home is removed without an endorsed mobile home uniform bill of sale as required by 9 V.S.A. § 2602 (b) may notify the Director of Property Valuation and Review of the removal giving a description of the mobile home by serial or other number if known. If the Director is notified of the seizure of a mobile home as provided in subsection (d) of this section, he or she shall immediately notify the treasurer or tax collector of the town, if known, in which the mobile home was last listed on the grand list.
(g) Taxes lawfully assessed upon a mobile home shall attach as a lien on the mobile home as provided in section 5061 of this title.
Added 1971, No. 41 , § 1, eff. April 7, 1971; amended 1977, No. 105 , § 14(a); 1977, No. 141 (Adj. Sess.), § 1, eff. date March 27, 1978; 1983, No. 237 (Adj. Sess.), § 3; 1993, No. 141 (Adj. Sess.), § 15, eff. May 6, 1994; 1997, No. 71 (Adj. Sess.), § 35a, eff. March 11, 1998; 1999, No. 159 (Adj. Sess.), § 22, eff. May 29, 2000; 2001, No. 101 (Adj. Sess.), § 3, eff. May 12, 2002; 2009, No. 140 (Adj. Sess.), § 2, eff. Sept. 1, 2010.
Amendments--2009 (Adj. Sess.) Rewrote subsec. (a), repealed subsecs. (b) and (c), substituted "9 V.S.A. § 2602" for "subsection (b) of this section" in the first sentence, and rewrote the second sentence of subsec. (d), and substituted "9 V.S.A. § 2602(b)" for "subsection (b) of this section" in subsec. (f).
Amendments--2001 (Adj. Sess.) Subsec.(b): Inserted "not" preceding "constitute a release" in the fourth and fifth sentences.
Amendments--1999 (Adj. Sess.) Subsec. (a): Amended generally.
Subsec. (c): Deleted "his" preceding "agent, who" and deleted "sells, transfers or" thereafter, inserted "from the town in which it was listed" preceding "without having" and inserted "or her" preceding "possession".
Subsec. (d): Substituted "a mobile home" for "mobile homes sold, transferred or" preceding "removed from" in the beginning of the first sentence.
Subsec. (e): Substituted "against a mobile home shall" for "against mobile homes shall" and deleted "sale, transfer or" preceding "removal of".
Subsec. (f): Deleted "in which a mobile home is sold, transferred, or" following "any town" and inserted "or she" following "he".
Subsec. (g): Amended generally.
Amendments--1997 (Adj. Sess.). Subsec. (b): Deleted "real and personal" preceding "property taxes" and substituted "with regard to the mobile home, but not the mobile home site" for "against the owner" in the first sentence.
Amendments--1993 (Adj. Sess.). Subsec. (b): Added the second and third sentences.
Amendments--1983 (Adj. Sess.). Section amended generally.
Amendments--1977 (Adj. Sess.). Section amended generally.
Applicability--1999 (Adj. Sess.) amendment 1999, No. 159 (Adj. Sess.), § 25, eff. May 29, 2000, provided in part that section 22 of the act, which amended this section, shall apply to tax assessments for 2001 and after, and shall apply to sales, transfers, trades, and removal on or after July 1, 2000.
ARTICLE 3. Lien on Wages
Revision note. Reference to "Old Age Assistance and" in heading for this article was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 7.
Former § 5091-5093. Former §§ 5091-5093, relating to liens on wages for poll taxes, were omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Former § 5091, relating to citation and hearing for collection of delinquent poll taxes, was derived from V.S. 1947, § 832. 1937, No. 21 , § 1 and amended by 1973, No. 249 (Adj. Sess.), § 100; 1977, No. 118 (Adj. Sess.), § 7.
Former § 5092, relating to nature and amount of lien for delinquent poll taxes, was derived from V.S. 1947, § 833. 1937, No. 21 , § 2 and amended by 1973, No. 249 (Adj. Sess.), § 100; 1977, No. 118 (Adj. Sess.), § 7.
Former § 5093, relating to recovery of unpaid poll taxes from employer, was derived from V.S. 1947, § 834.
The Director shall supervise the collection of delinquent taxes by officials of towns and other municipal corporations.
Source. V.S. 1947, § 886. P.L. § 826. 1919, No. 38 , § 1.
The Director may examine a tax list in the hands of a collector; shall confer from time to time with collectors and advise them concerning their official duties, and furnish them printed instructions and directions relating thereto; shall issue such bulletins as in his or her judgment will aid in enforcing the law, and shall formulate and furnish the necessary forms for the use of officials required to make returns to him or her.
Source. V.S. 1947, § 887. P.L. § 827. 1919, No. 38 , § 2.
The Director shall call meetings of collectors of taxes to be held at such places and at such times as he or she shall designate for the purpose of instruction as to the law governing their official duties and concerning the collection of delinquent taxes.
Source. V.S. 1947, § 888. P.L. § 828. 1919, No. 38 , § 3.
Collectors shall attend all meetings for instruction to which they are summoned in writing by the Director. When a collector is unable to attend, he or she shall notify forthwith the Director stating the cause of such inability and, in his or her discretion, the Director may summon such collector to attend such other meeting as he or she may designate. Collectors attending such meetings shall receive therefor from the treasury of their municipality not less than $10.00 per day and their necessary expenses.
Amended 1959, No. 8 , eff. Feb. 26, 1959; 1977, No. 105 , § 14(a).
Source. V.S. 1947, § 889. P.L. § 829. 1919, No. 38 , § 4.
Amendments--1959. Raised compensation from $3 to $10.
Collectors and other officials named in this chapter shall render such assistance, furnish such information and make such returns to the Director in relation to the subject of delinquent taxes and the administration of the law in reference thereto as he or she may require.
Source. V.S. 1947, § 890. P.L. § 830. 1919, No. 38 , § 5.
Amended 1973, No. 86 , § 3, eff. for the tax year beginning April 1, 1974, and thereafter; 1981, No. 133 (Adj. Sess.), § 4, eff. April 2, 1982 for tax year beginning April 1, 1982, and thereafter; 1997, No. 50 , § 12, eff. June 26, 1997.
Source. V.S. 1947, § 846. 1941, No. 16 . P.L. § 788. 1933, No. 157 , § 724. 1931, No. 10 . 1921, No. 38 . 1919, No. 39 , § 1.
Amendments--1997. Subsec. (a): Added the second sentence and made minor punctuation changes in the first sentence.
Amendments--1981 (Adj. Sess.) Subsec. (a): Inserted "for the first three months and thereafter one and one-half percent per month or fraction thereof" preceding "from the due date of such tax" in the first sentence.
Amendments--1973. Subsec. (a): Original section designated as subsec. (a) and increased amount of allowable interest.
In order to give effect to the statute governing interest-collection, the legislature intended interest authorized under that section to be included as an element of the obligation collectible by tax sale, or by other statutory means of property tax collection. Ran-Mar, Inc. v. Town of Berlin, 181 Vt. 26, 912 A.2d 984 (November 17, 2006).
Where town, in voting as to interest charge on unpaid taxes after prescribed due date, did not adopt provisions of this section in the words of warning, but did vote, in substance, to do what statute provides shall be done when its provisions are adopted, and which town could not do unless it adopted such provisions, that vote was, in legal effect, adoption of provisions of section. Town of Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
An appealed tax assessment is presumed valid during the time of the appeal, and if the taxes are not paid during that time, town may collect interest on the unpaid sum if the appeal fails. Villeneuve v. Town of Underhill, 130 Vt. 446, 296 A.2d 192 (1972).
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.
Source. V.S. 1947, § 836. 1939, No. 62 , § 1. 1937, No. 54 , § 1.
2013. - In the second sentence, deleted "poll," following "whether applied on" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
In second sentence deleted "poll," preceding "personal property or real estate taxes" pursuant to 1977, No. 118 (Adj. Sess.), § (b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--2007 (Adj. Sess.) Inserted "purchased at the expense of the municipality" following "permanent record" in the second sentence, deleted "detach and" preceding "deliver the" in the third sentence, and deleted the former fourth sentence.
Amendments--1977 (Adj. Sess.). Omitted reference to old age assistance taxes.
Applicability--2003 (Adj. Sess.) amendment. 2003, No. 100 (Adj. Sess.), § 5, eff. April 28, 2004, provided: "This act [which amends this section, and sections 1674 and 4773 of this title, and section 1530 of Title 24], shall take effect for the collection of taxes assessed on or after April 1, 2005."
Within 10 years from the time of receiving a tax bill, the collector may collect a tax in any place in the State and execute his or her warrant wherever he or she finds the property or person of a delinquent. When a person against whom the collector has a tax is absent from the State when the tax bill is received or removes therefrom within two years thereafter and has no property in the State which can be distrained for taxes, the collector may collect the tax within six years from the time he or she returns to the State or has known property therein liable to distress.
Source. V.S. 1947, § 820. 1937, No. 23 , § 1. P.L. § 778. G.L. § 886. P.S. § 616. V.S. § 477. 1892, No. 14 , § 1. R.L. § 379. G.S. 84, § 15. R.S. 77, § 14. 1831, No. 35 , §§ 2, 3.
A collector having an unpaid tax against a person may make an abstract containing the person's name, his or her grand list and the tax against him or her and append it to a copy of his or her warrant certified by him or her and deliver it to any sheriff or constable. Such sheriff or constable may collect the tax as such collector might have done. The powers, liabilities, and fees therein of such sheriff or constable shall be the same as such collector's in the collection of such delinquent tax.
Source. V.S. 1947, § 821. P.L. § 779. 1923, No. 25 , § 1.
Person assisting collector in making legal levy will not become a trespasser by a subsequent abuse by collector of his authority. Wheelock v. Archer, 26 Vt. 380 (1854).
When the property of a deceased person is set in the list to such person's estate without naming the executor or administrator, if the executor or administrator does not pay the taxes assessed on such estate, any personal property of the estate may be taken and sold for the payment of such taxes, with costs, upon the same notice and demand upon such executor or administrator, and in the same manner as provided by law for the collection of taxes. Real estate belonging to such estate shall be holden as provided in section 5061 of this title and may be sold as provided in sections 5252-5255 of this title.
Source. V.S. 1947, § 822. 1939, No. 23 , § 1. P.L. § 781. G.L. § 888. P.S. § 618. V.S. § 479. R.L. § 381. 1876, No. 18 .
Amended 1971, No. 185 (Adj. Sess.), § 223, eff. March 29, 1972.
Source. V.S. 1947, § 850. 1935, No. 33 , § 1.
Amendments--1971 (Adj. Sess.). Section amended generally.
Cross references. Withholding of income taxes by employers, see chapter 151, subchapter 4 of this title.
Added 1985, No. 91 ; amended 1989, No. 149 (Adj. Sess.), § 4, eff. April 24, 1990; 1997, No. 26 , § 4.
Amendments--1997 Designated the existing text of the section as subsec. (a) and added subsecs. (b) and (c).
Amendments--1989 (Adj. Sess.). Substituted "collection fees" for "penalties" in the section heading, and in the text of the section substituted "a" for "an authorized" preceding "town official" and "any unpaid" for "the remaining" preceding "balance", deleted "of" preceding "any interest", substituted "and collection fees accruing to the town, whether relating to the collected or uncollected portion of taxes" for "or penalties thereon" thereafter, and made other minor changes in punctuation.
2007 Delinquent tax penalties; grace periods. 2007, No. 3 , § 1, provides: "Notwithstanding any other provision of law, with respect to all property tax payments with a due date prior to July 1, 2007, the legislative body of a municipality may waive penalties or interest, or both, and may establish a grace period or graduated commission schedule for all taxes payable after the established time of payment."
ARTICLE 2. Lists of and Reports on Delinquent Payments
Former § 5161. Former § 5161, relating to list of delinquent poll taxes, was omitted pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Section 5161 was derived from 1957, No. 78 , § 2. 1949, NO. 25, § 1. V.S. 1947, § 835. P.L. § 782. 1933, No. 40 , § 1. 1933, No. 157 , § 3452. G.L. § 4136. 1917, No. 254 , § 4070. 1912, No. 127 , § 1. P.S. § 3608. 1904, No. 74 , § 1.
Annually, on or before January 15, the collector for a town or a municipality within it, shall make a list of the taxpayers of such municipality whose real and personal property taxes are unpaid as of December 31 next preceding, showing the amounts due and the years in which such taxes were due, certify under oath that such list is correct and deliver the same to the treasurer of such municipality.
Amended 1977, No. 118 (Adj. Sess.), § 9, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
Source. 1957, No. 78 , § 3. V.S. 1947, § 843. 1937, No. 26 , § 1. 1935, No. 32 , 3.
Revision note. Deleted "poll," following "of such municipality whose" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Deleted reference to poll tax pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
The lists described in section 5162 of this title shall be submitted by the collector of taxes to the auditors of such municipality for verification and if correct shall be so certified by the auditors. The lists described in sections 4646 and 5162 of this title shall be open to public inspection.
Source. V.S. 1947, § 844. 1935, No. 32 , §§ 4, 5.
A collector of taxes for a town or municipality within it who fails for 10 days to report as required by sections 4646 and 5162 of this title may be fined not more than $100.00.
Source. V.S. 1947, § 845. 1935, No. 32 , § 6.
Former §§ 5165-5167. Former § 5165, relating to report of delinquent taxes to director, was derived from V.S. 1947, § 891; P.L. § 831; 1919, No. 38 , § 6 and amended by 1977, No. 105 , § 14(a).
Former § 5166, relating to report of payment to director, was derived from V.S. 1947, § 892; P.L. § 832; 1933, No. 157 , § 759. 1925, No. 26 ; 1919, No. 38 , § 7 and amended by 1977, No. 105 , § 14(a).
Former § 5167, relating to reporting method of collection to director, was derived from V.S. 1947, § 893; P.L. § 833; 1919, No. 38 , § 9 and amended by 1977, No. 105 , § 14(a).
ARTICLE 3. Distraint of Property
At the expiration of the time for payment of tax as given in the notice required by subsection 4772(a) 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.
Source. V.S. 1947, § 816. P.L. § 774. G.L. § 882. P.S. § 612. V.S. § 473. 1882. No. 11, § 11. R.L. § 375. 1876, No. 22 . G.S. 84, §§ 8, 9. R.S. 77, §§ 4, 5. R. 1797, p. 336, § 3. R. 1787, p. 126.
Revision note. Words "the time for payment of tax as given in the notice required by § 4772(a) of this title" were substituted for "such time" in the interest of clarity.
Property subject to lease cannot be distrained for taxes. Bartlett v. Wilson, 60 Vt. 644, 15 A. 317 (1888).
In order to constitute a distraint of personal property, the collector must, either by himself or his servant, take and maintain the actual custody and control of the property. Dodge v. Way, 18 Vt. 457 (1846).
Where collector called upon one legally assessed for the payment of a tax and the taxpayer absolutely refused to pay the tax, after such a refusal the collector was not required to give further time and specify the time and place when and where he would receive the tax, but might at once levy on the property of the one so refusing to pay. Wheelock v. Archer, 26 Vt. 380 (1854).
Statute exempting certain property from attachment and execution does not apply to distress for taxes. Hackett v. Amsden, 56 Vt. 201 (1883).
By the law of this state beasts of the plow are not exempt from distress for taxes. Sherwin v. Bugbee, 16 Vt. 439 (1844).
If collector of a tax, after having demanded of a person the amount of his tax, performs travel for purpose of distraining property for payment of such tax, he is entitled to his fees for such travel; and a tender, after such travel is performed, of the amount of the tax and interest is insufficient, if the collector claims his travel fees. Joslyn v. Tracy, 19 Vt. 569 (1847).
Doctrine of fraud in law is limited to creditors and bona fide purchasers and does not apply in favor of state or town levying a tax; hence a chattel belongs to a third party and cannot be levied upon for tax due by taxpayer, although it formerly belonged to the latter and is still in his possession. Daniels v. Nelson, 41 Vt. 161 (1868).
Personal estate which may be attached on a writ by leaving a copy in the town clerk's office or by leaving a copy with the clerk or other officer of a corporation, may be distrained for taxes by leaving in such town clerk's office, or with the clerk or other officer of such corporation, a copy of the warrant with the collector's return thereon, giving a description of the property distrained and the character and amount of the tax; if stock in a corporation is sold by a collector to satisfy a tax, the clerk or other officer whose duty it is to make transfers of stock on the books of the corporation shall transfer the stock so sold to the purchaser on the books of the corporation, and give the purchaser a certificate of stock.
Source. V.S. 1947, § 817. P.L. § 775. G.L. § 883. P.S. § 613. V.S. § 474. 1882, No. 11 , § 2. R.L. §§ 10,376. 1878, No. 107 .
Where tax collector, before bank stock was made distrainable for taxes by the act of 1882, No. 11 , distrained the plaintiff's bank stock, and advertised it for sale to pay another's taxes, and thereupon the plaintiff, with full knowledge of all the facts and in possession of his stock, paid the taxes under protest, such payment was voluntary and not recoverable. Sowles v. Soule, 59 Vt. 131, 7 A. 715 (1886).
Where prior to passage of statute of 1882, No. 11 , § 2, making bank stock distrainable for taxes, plaintiff, as constable, sold certain bank stock to the defendant, who promised to pay for same, the selling was without law, and the promise without consideration. Barnes v. Hall, 55 Vt. 420 (1883).
When a tax with costs and charges is not paid within four days after distress is made, the collector may sell the property at public auction. At least six days before such sale, he or she shall post notice thereof in a public place in the town where the property was taken. After deducting the tax and his or her charges, he or she shall return the balance realized from the sale to the taxpayer, on demand, with an account of the tax and his or her charges.
Source. V.S. 1947, § 818. P.L. § 776. G.L. § 884. P.S. § 614. V.S. § 475. R.L. § 377. G.S. 84, §§ 10-12. R.S. 77, §§ 6-8. R. 1797, p. 337, § 4. R. 1787, p. 127, § 3.
Tax sale is illegal without strict and literal compliance with statute; thus, when collector failed to post notice in some public place in town ten days before the sale, sale was held fatally defective. Cummings v. Holt, 56 Vt. 384 (1883).
Where property was distrained on the 21st of February and advertised on the 25th of February to be sold on third of March, the sale was held in compliance with the statute as to time. Alger v. Curry, 40 Vt. 437 (1868).
Requirement that collector keep a distress for taxes four days before advertising, and give six days' notice before selling, does not restrict him to this time, though he may not advertise and sell in less time. Clemons v. Lewis, 36 Vt. 673 (1864).
Collector must advertise and sell within a reasonable time after the four and six days respectively have expired. Harriman v. School Dist., 35 Vt. 311 (1862).
Tax collector who has distrained property for payment of tax may post such property for sale before expiration of four days from time of taking property, provided day fixed for sale in six days from expiration of four days allowed owner to redeem property. Harriman v. School Dist., 35 Vt. 311 (1862).
Requirement that goods levied upon and sold be advertised and sold at some "public place" means place where advertisement would be likely to attract general attention so that its contents might reasonably be expected to become a matter of notoriety; a barn, dwelling house, shed, or even a rock or tree, if answering this condition, may be a public place within meaning of the statute. Austin v. Soule, 36 Vt. 645 (1864).
Adjournment of sale by a collector is proper; but it must be to a definite time. Buzzell v. Johnson, 54 Vt. 90 (1881).
Sale of property seized for taxes during period of adjournment is irregular, and renders collector a trespasser, even though the property sold well, was applied on the plaintiff's taxes, and his attorney was present, knew of his mistake and said nothing. Buzzell v. Johnson, 54 Vt. 90 (1881).
Title to property passes by operation of law and not, as in private sales, by contract of the parties. Austin v. Soule, 36 Vt. 645 (1864).
Neglect of collector to make return in writing of his proceedings on his warrant can have no effect to make him a trespasser ab initio; nor is he bound to certify such return to the person whose property has been taken to satisfy such tax, even though requested so to do by the owner of such property, and such return, if made, would not be proper evidence in his justification. Spear v. Tilson, 24 Vt. 420 (1852).
Proceedings of collector subsequent to levy will be presumed correct unless from facts existing in the case they appear to be otherwise; and the fact that in making an adjournment of the sale he inserted "4 o'clock, A.M." instead of "4 o'clock, P.M." will not render him a trespasser in making the sale. Wheelock v. Archer, 26 Vt. 380 (1854).
Collector of taxes who is sued as a trespasser for making distress may plead specially, and give in evidence his rate bill, warrant and advertisement of the distress for sale; and what these do not prove he may show by parol evidence, but collector's certificates showing seizure and sale of the distress for taxes are not legal evidence for the collector. Hathaway v. Goodrich, 5 Vt. 65 (1833).
Where defendant tax collector distrained and sold plaintiff's bank stock upon an illegal tax, and plaintiff bid it in and paid for it, the invasion of the plaintiff's right was complete, even though no transfer was made upon the books of the bank because the shares already stood in the plaintiff's name. Sprague v. Fletcher, 69 Vt. 69, 37 A. 239 (1896).
Former § 5194. Former § 5194, relating to arrest of delinquent taxpayer, was derived from V.S. 1947, § 819; G.L. § 885; P.S. § 615; V.S. § 476; R.L. §§ 10, 378; G.S. 84, §§ 13, 14; R.S. 77, §§ 9, 10; R. 1797, p. 337, § 5; R. 1787, p. 126.
ARTICLE 4. Action at Law
Cross references. Taxpayers' defenses, see chapter 133, subchapter 9, article 6 of this title.
When the treasurer, collector of taxes, or other proper officer has a delinquent tax in his or her hands for collection, he or she may notify the agent or other proper officer whose duty it is to prosecute and defend suits wherein such municipality is interested, of the amount of such tax and of all fees accrued thereon, who, in his or her discretion, may institute suit therefor under the provisions of sections 5222-5226 and 5291 of this title, and a tax collector may institute suits as tax collector in his or her own name and join in one action to recover all taxes in his or her hands for collection against one taxpayer. A constable or sheriff shall not be disqualified to serve and return mesne, final or other process in such suit, by reason of being a taxpayer in such municipality, by reason of being collector of taxes therein, or by reason of any act done or fees in his or her behalf accrued on account of such unpaid taxes.
Source. V.S. 1947, § 863. P.L. § 804. 1933, No. 19 , § 2. G.L. § 919. 1910, No. 52 , § 3. P.S. § 646. V.S. § 508. R.L. § 409. 1865, No. 15 , § 2. G.S. 84, § 37. 1859, No. 35 , § 4.
Reference in text. Section 5225, referred to in this section, was repealed by 1971, No. 185 (Adj. Sess.), § 237, effective March 29, 1972.
Sections 5291-5292 of this title require that an objection to the validity of assessment of taxes be filed with town clerk as a prerequisite to the raising of any defense in suit by municipality under this section to recover the tax. City of Winooski v. Matte, 125 Vt. 463, 218 A.2d 458 (1966).
Under this section, a tax cannot be said to be delinquent until party liable therefor fails to pay same after receiving required notice. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Notice to taxpayer required by §§ 4772 or 4792 of this title, when town elects to proceed by warrant, is equally essential when collection of tax is by action at law under this section. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
In suit under this article, want of tax bill, essential to a recovery in such action, may be taken advantage of under general issue. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
As section authorizes collector to commence suit "in his name," it is not a misjoinder to join two counts, when by one the defendant is attached to answer the plaintiff in his individual, and by the other, in his official, capacity. Wheeler v. Wilson, 57 Vt. 157 (1884).
Town tax collector had no authority to bring action for recovery of penalties and interest accrued on delinquent taxes, since when payment of delinquent taxes is accepted in the amount of the tax alone, the right to collect penalties, interest and costs is extinguished. Clase v. Fair, 129 Vt. 573, 285 A.2d 705 (1971).
Taxes imposed or assessed under the provisions of this chapter and of chapters 127 and 129 of this title and all fees accruing or accrued against the taxpayer on account of delinquency may be recovered with costs in an action brought in the name of the town or municipality within it to which such taxes are due.
Source. V.S. 1947, § 860. P.L. § 801. G.L. § 917. 1910, No. 52 , § 1. P.S. § 644. 1900, No. 14 , § 1. V.S. § 506. R.L. § 407. 1865, No. 15 , § 1. 1864, No. 21 . G.S. 84, §§ 34, 35. 1859, No. 35 , §§ 1, 2.
Notice to taxpayer required under §§ 4772 or 4792 of this title, when town elects to proceed by warrant, is equally essential when collection of tax is by a suit at law under this section. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
Where it did not appear whether demand for payment was met by such a refusal to pay as obviated necessity for notice, mere demand for payment by treasurer with no further effort to collect did not amount to requisite notice. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
In action to collect a tax, fact that defendant's name stood in list of town in favor of which tax was claimed, or decision of listers in setting defendant in said list, were not evidence upon question of defendant's residence. Gregory v. Bugbee, 42 Vt. 480 (1869).
Several statutory remedies for collection of taxes, by sale of land by collector, by action at law, and by enforcement of tax lien, are not exclusive, but cumulative. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
Choice of one statutory remedy for enforcing collection of taxes does not bar right to proceed by any other statutory method. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
In suit under this section to recover taxes, want of tax bill, essential to a recovery in such action, may be taken advantage of under general issue. Town of Williamstown v. Williamstown Co., 101 Vt. 419, 144 A. 203 (1929).
In action for collection of delinquent taxes, costs are to be taxed as may be deemed just and reasonable, and where in such suit plaintiff prevailed on numerous frivolous questions raised, though it failed to recover part of taxes for which it sued, it was awarded full costs. City of Montpelier v. Central Vermont Ry., 89 Vt. 36, 93 A. 1047 (1915).
A town or municipality within it shall not be required to furnish recognizance or other security for costs in any proceeding instituted under the provisions of sections 5222-5224 of this title; but, unless otherwise provided, upon final judgment, the Court may make such order relating to the payment of costs by the plaintiff for defendant as it shall deem just and reasonable.
Source. V.S. 1947, § 860. For derivation, see note under § 5222 of this title.
Revision note. Section heading changed from "Recognizance required" to more accurately reflect content of section.
Source. Subsec. (a): V.S. 1947, § 860. For derivation, see note under § 5222 of this title.
Subsec. (b): V.S. 1947, § 861. For derivation, see note under § 5225 of this title.
Cross references. Trustee process generally, see 12 V.S.A. chapter 121.
In suit begun by trustee process, in order to hold trustee, the fund in his hands must belong to defendant in his own right, and not as administrator. Coolidge v. Taylor, 85 Vt. 39, 80 A. 1038 (1911).
Administrator of tax collector may enter and prosecute to final judgment a suit begun by collector in his lifetime for collection of tax by trustee process. Smith v. Blair, 67 Vt. 658, 32 A. 504 (1895).
In action to recover tax by a trustee process it was incumbent on plaintiff to show that at the date of the writ defendant had no known personal property in state sufficient to pay tax, and it was not error to admit, for the purpose of proving such fact, an inventory made by defendant and sworn to by him, which included no personal property. Bartlett v. Wilson, 60 Vt. 644, 15 A. 317 (1888), same case 59 Vt. 23, 8 A. 321.
Former § 5225. Former § 5225, relating to sufficiency of tax complaint, was derived from V.S. 1947, § 861; 1939, No. 25 , § 9; P.L. § 802; 1933, No. 157 , § 751; G.L. § 918; 1910, No. 53 ; 1910, No. 52 , § 2; P.S. § 645; V.S. § 507; R.L. § 408; G.S. 84, § 36; 1859, No. 35 , § 3.
Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face which has been theretofore placed for collection in the hands of the treasurer, collector of taxes, or other officer designated by law to collect the same, in a town or municipality within it so bringing suit, shall be prima facie evidence that the taxes therein standing against the name of the defendant were lawfully assessed against him or her.
Source. V.S. 1947, § 861. For derivation, see note under § 5225 of this title.
Under provision that tax bill regular on its face and placed in hands of officer for collection shall be prima facie evidence, tax bills to which no grounds of objection were set forth in answer were admissible in evidence. Town of Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
A judge shall not be disqualified to try an action for the collection of taxes by reason of being a taxpayer in the municipality where the tax is voted.
Amended 1973, No. 249 (Adj. Sess.), § 102, eff. April 9, 1974.
Source. V.S. 1947, § 862. P.L. § 803. 1933, No. 19 , § 3. G.L. § 920. P.S. § 647. V.S. § 509. R.L. § 410. 1865, No. 15 , § 3.
Amendments--1973 (Adj. Sess.). Omitted reference to justice.
ARTICLE 5. Sale of Real Estate
As used in sections 5251-5258 and 5292-5295 of this title:
Source. Paragraph (1): V.S. 1947, § 873. 1939, No. 25 , § 7.
Paragraph (2): V.S. 1947, § 874. 1939, No. 25 , § 8.
Tax foreclosure sale by a town constituted a collection within the meaning of the Tax Injunction Act (TIA), 28 U.S.C.S. § 1341, because a tax foreclosure, certainly under Vermont statutes, was not a penalty but rather fell within collection activities for payment of tax. Thus, a district court lacked jurisdiction to consider the owner's claims under the TIA. Baechle v. Town of Mendon, - F. Supp. 2d - (D. Vt. Dec. 8, 2005).
Amended 1993, No. 141 (Adj. Sess.), § 16, eff. May 6, 1994; 2017, No. 7 , § 2; 2017, No. 117 (Adj. Sess.), § 3.
Source. V.S. 1947, § 864. 1941, No. 17 . 1939, No. 25 , §§ 1, 3, 13. P.L. § 805. G.L. § 896. 1910, No. 50 , § 1. P.S. § 625. V.S. § 487. R.L. § 389. G.S. 84, § 17. 1855, No. 20 . R.S. 77, § 11. R. 1797, p. 338, § 7. R. 1787, p. 126.
Amendments--2017 (Adj. Sess.). Subsec. (a): Substituted "after" for "of" following "days" in the second sentence.
Subdiv. (a)(3), (a)(4): Substituted "certified" for "registered" preceding "mail" and added the second sentence.
Amendments--2017. Inserted "; securing property" following "sale" in the section heading; added the subsec. (a) designation; and added subsec. (b).
Amendments--1993 (Adj. Sess.). In the introductory paragraph, substituted "a" for "his" preceding "warrant" in the first sentence, added the second and third sentences, and substituted "the tax collector" for "he so" preceding "extends" and "the" for "his" thereafter in the fourth sentence.
Subdiv. (1): Substituted "the" for "his" following "copy of" and "the collector" for "him" preceding "for collection" in two places and for "he" preceding "has levied".
Subdiv. (3): Added "and twenty days prior thereto if the delinquent is a nonresident of the town" following "resident of the town".
Subdiv. (4): Substituted "the mortgagee or lien holder of record" for "him" following "notice to" and inserted "or her" preceding "agent".
Delinquent taxpayer must be notified in writing by registered mail, of the tax sale of his property (1) if a resident of the town wherein such land is situated at least ten days prior to such sale, and (2) if a nonresident of the town wherein such land is situated or of the state, at least twenty days prior to such sale. 1938-40 Op. Atty. Gen. 447.
The written notice to be given a mortgagee or lien holder residing in town where land is situated when a duly recorded mortgage or other lien exists upon such land, need not be by personal service. 1938-40 Op. Atty. Gen. 447.
Collector's advertisements of particular land taxes must be signed by him, as collector. Spear v. Ditty, 9 Vt. 282 (1837), same case 8 Vt. 419.
Description of property in the notice of a tax sale was sufficient under subdivision (1) of this section, where the properties were identified by lot number, even though the properties were also identified by an erroneous reference to wrong warranty deed. Chester Motors, Inc. v. Koledo, 146 Vt. 357, 503 A.2d 551 (1985).
Where notice of levy for collection of delinquent real estate taxes was given to nonresident owner by registered and first class mail, by posting, locally, in a public place, and by publication for two consecutive weeks in the local newspaper, in the context of the entire notice procedure, failure to publish notice for a third consecutive week in the local newspaper did not constitute a jurisdictional defect, negating authority to effectuate the tax sale. Turner v. Spera, 140 Vt. 19, 433 A.2d 307 (1981).
The purposes of the notices of levy and sale are (1) to inform the taxpayer that his property is to be sold so that he can prevent the sale by paying the delinquent taxes, and (2) to advise prospective purchasers that the land is to be sold. Chester Motors, Inc. v. Koledo, 146 Vt. 357, 503 A.2d 551 (1985).
Tax collector cannot personally or by agent purchase real estate at an official sale thereof made by himself to satisfy unpaid taxes assessed against it, and acquires no title to it by such transaction, notwithstanding statute provides for a redemption of property by the owner within a year after the sale, and owner fails to redeem. Chandler v. Moulton, 33 Vt. 245 (1860).
That town, by pursuing two remedies successively for enforcing collection of taxes, thereby imposes upon owner increased taxable costs, was not just cause for complaint, since owner might have avoided result by payment. Town of Highgate v. Missisquoi Lime Works, 104 Vt. 526, 162 A. 367 (1932).
The form of advertisement and notice of sale provided for in section 5252 of this title shall be substantially in the following form:
The resident and nonresident owners, lien holders and mortgagees of lands in the town of __________________ in the county of __________________ are hereby notified that the taxes assessed by such town for the years ____________ (insert years the taxes are unpaid) ____________ remain, either in whole or in part, unpaid on the following described lands in such town, to wit, _________________________________________________________________________ ______________________________________________________________________________ (insert description of lands) and so much of such lands will be sold at public auction at ____________ a public place in such town, on the __________ day of ____________ (month), ____________ (year) at ____________ o'clock ________ (am/pm), as shall be requisite to discharge such taxes with costs and fees, unless previously paid. Dated at __________________, Vermont, this ______________ day of _____________ (month), ________ (year). ____________________________________________________________ Collector of Town Taxes
Amended 1995, No. 106 (Adj. Sess.), § 1.
Source. V.S. 1947, § 865. 1939, No. 25 , § 1. P.L. § 805. G.L. § 896. 1910, No. 50 , § 1. P.S. § 625. V.S. § 487. R.L. § 389. G.S. 84, § 17. 1855, No. 20 . R.S. 77, § 11. R. 1797, p. 338, § 7. R. 1787, p. 126.
Amendments--1995 (Adj. Sess.) Made stylistic changes to the form.
Cited. Chester Motors, Inc. v. Koledo, 146 Vt. 357, 503 A.2d 551 (1985).
Amended 1995, No. 106 (Adj. Sess.), § 2; 1995, No. 169 (Adj. Sess.), § 13, eff. May 15, 1996; 1999, No. 49 , § 70, eff. June 2, 1999.
Source. V.S. 1947, § 865. For derivation, see note under § 5253 of this title.
Amendments--1999. Subsec. (a): Inserted "and fees" following "tax with costs" and "costs and fees" following "pay such taxes".
Amendments--1995 (Adj. Sess.) Designated the existing provisions of the section as subsec. (a) and substituted "the real property on which the taxes are due shall be sold to pay such taxes" for "so much of the land may be sold as is necessary to pay such tax and costs" following "day of sale" in that subsection and added subsec. (b).
Repeal of 1995, No. 106 (Adj. Sess.) amendment. 1999, No. 49 , § 69, eff. June 2, 1999, repealed the amendment to this section by 1995, No. 106 (Adj. Sess.), § 2.
Cross references. Redemption, see § 5260 of this title.
Sale of lands subject to lease, see § 5256 of this title.
Right to sell real estate to satisfy tax is wholly dependent on statute and is limited to authority expressed. Peterson v. Moulton, 120 Vt. 439, 144 A.2d 717 (1958).
Collector is authorized to sell only so much of land as is necessary to pay unpaid taxes with costs, and if he sells more than is necessary for that purpose, he exceeds power conferred upon him by law, and such sale is void. Peterson v. Moulton, 120 Vt. 439, 144 A.2d 717 (1958), (Decided under prior law.)
Where town purchased property sold for delinquent taxes, paying purchase price of $848.67, the amount of the taxes due, and town then resold the property for $5,314, it would be unconscionable for town to retain the difference between the taxes due and the proceeds on resale, and delinquent taxpayer was entitled to the difference. Bogie v. Town of Barnet, 129 Vt. 46, 270 A.2d 898 (1970), (Decided under prior law.)
The burden is on the party seeking to justify a tax sale to prove that no excess property was sold. Price v. Leland, 149 Vt. 518, 546 A.2d 793 (1988), (Decided under prior law.)
Where property appraised by town at $ 27,000 was sold at tax sale for $ 183.46, this grossly disparate amount led to a presumption that the town sold more of the property than was necessary to satisfy the taxes due, and unless that presumption was overcome, the tax sale was fatally defective. Price v. Leland, 149 Vt. 518, 546 A.2d 793 (1988), (Decided under prior law.)
In order to give effect to the statute governing interest-collection, the Legislature intended interest authorized under that section to be included as an element of the obligation collectible by tax sale, or by other statutory means of property tax collection. Ran-Mar, Inc. v. Town of Berlin, 181 Vt. 26, 912 A.2d 984 (November 17, 2006).
Within 30 days after such sale of the land, the collector shall make a complete return of his or her doings and file the same for record in the town clerk's office of the town wherein such land lies, which return shall be prima facie evidence of the facts therein stated and shall be substantially in the following form:
By virtue of a warrant (or warrants as the case may be) lawfully committed to me for the year(s) 20__________ by the treasurer of the town of __________________ (or by the selectboard of the town of ________________ if the town has voted to collect its taxes by its collector and the tax bill annexed thereto) and the delinquent tax bill annexed thereto, I gave notice as required by law to the taxpayers of the town of ________________ of the place where and the time when I would receive such taxes, and said taxpayers having failed and neglected to pay their said taxes upon such demand, on the ____ day of ________ 20____, I did extend and levy my said warrant(s) in the manner provided by law upon the following described land(s) of the following named delinquent taxpayer situated within the town, for the following described taxes due thereon, to wit: Name of Delinquent Taxpayer Description of Land Amount of Tax And on the ____ day of ________, 20____, I did cause notice of the time and place of sale of the above described land(s) to be published three weeks successively in ________________ a ________ newspaper circulating in the town of ______ and vicinity, for the issues of ________, which said notice of sale therein provided that the same would be holden at __________________, a public place in the town of __________ at ____ o'clock in the ________ noon, unless said land(s) was previously redeemed by the payment of said tax, and on the ______day of _, 20_, I gave the delinquent taxpayer ____ notice by registered mail of the time and place of such sale, and on the same date posted at ____, a public place in said town, notice of the time and place of such sale (also here insert facts as to the mortgagee, if any). And he or she (or they) having failed and neglected to pay said taxes and costs, at _____________ (place of sale) on the ______ day of __________, 20______ at ______ o'clock in the ________ noon, the time and place set by me for said sale, pursuant to the notice thereof, I did sell so much of said land(s) as was necessary to satisfy the tax and costs thereon to ____________________________________ of _____________, for cash in the sum of __________, he or she being the highest bidder therefor, the land and premises thus sold being particularly described as follows (here describe the lands). From the proceeds of said sale, I did satisfy myself for my own fees and the legal costs of said sale amounting in the whole to the sum of _____________, and on the ______ day of ________, 20______, turned over to ______________________________ the treasurer of the town of __________________, the sum of ________________ in (part) satisfaction of the taxes due said town on said premises thus sold. And now at __________________ in said County, this ______ day of _____________, 20______, I make return of my doings hereunder by filing the same as herein set forth with the town clerk of the town of ____________________________________ for record as provided by law. Attest, ______________________________________________________________ Collector of Town Taxes.
Source. V.S. 1947, § 866. 1939, No. 25 , § 1. P.L. § 805. G.L. § 896. 1910, No. 50 , § 1. P.S. § 625. V.S. § 487. R.L. § 389. G.S. 84, § 17. 1855, No. 20 . R.S. 77, § 11. R. 1797, p. 338, § 7. R. 1787, p. 126.
Report of sale lodged in clerk's office, which carried internal evidence, that it was not left in said office within thirty days next after the sales, and was not attested by collector as a true copy, as statute required, was rightly excluded by county court from going to jury as evidence. Richardson v. Dorr, 5 Vt. 9 (1833).
The reversionary interest of the owner of property subject to lease may be distrained by a collector of taxes, by delivering to the lessor and lessee of such property a copy of his or her warrant with his or her return thereon, giving a description of the taxes and of the property and the lessor's interest. The collector may sell such interest in the same manner as is required by law for the sale of the property for taxes when it is not under a lease.
Source. V.S. 1947, § 881. P.L. § 821. G.L. § 912. P.S. § 640. V.S. § 502. 1888, No. 6 , § 1.
Real estate of a taxpayer may be levied upon and sold in the manner prescribed in sections 5252-5255 of this title, for the collection of a delinquent personal property tax, but the sale thereof shall be subject to homestead rights and all existing liens and encumbrances of record on such property and all taxes validly assessed on such real estate.
Amended 1959, No. 218 , § 2; 1977, No. 118 (Adj. Sess.), § 10, eff. Feb. 3, 1978, for tax years beginning Jan. 1, 1978.
Source. V.S. 1947, § 867. 1939, No. 25 , § 2.
Revision note. Deleted "poll or" following "delinquent" in accordance with 1978, No. 118 , § 1 (poll tax repeal).
Deleted reference to poll tax in the section heading and in text pursuant to 1977, No. 118 (Adj. Sess.), § 1(b), which provided for the deletion of references to "poll taxes" and "polls" in Vermont statutes.
Amendments--1959. Changed "resident taxpayer" to "taxpayer".
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.
Source. 1955, No. 195 . V.S. 1947, § 875. 1939, No. 25 , § 12.
Amendments--2017 (Adj. Sess.). Subdiv. (a)(3): Added "including the costs of service pursuant to subdivisions 5252(a)(3) and (4) of this title" at the end.
Amendments--1995 (Adj. Sess.) Substituted "after warrant and levy recorded" for "on sales" in the section heading, "after the warrant and levy for delinquent taxes have been recorded" for "in the sale of lands for taxes", "and" for "fifty cents each and the actual cost of" preceding "publication of notice" and inserted "actual costs incurred" thereafter, deleted "however" following "provided", and made a minor change in punctuation in the text of the section.
Amendments--1985 (Adj. Sess.). Substituted "$10.00" for "$3.00" following "levy and extending of warrant", "recording levy and extending of warrant in town clerk's office", "attending and holding sale", "making return" and "recording same in town clerk's office, to be paid town clerk" and "$30.00" for "$10.00" following "collector's deed" and inserted "and reasonably" following "expenses actually".
Amendments--1983 (Adj. Sess.). Substituted "or" for "and" preceding "conduct" and "reimbursement at the rate established by the contract governing state employees" for "fifteen cents per mile" following "travel".
Amendments--1963. Increased fees generally.
The word "costs" as used in section means expenses incurred by collector in carrying out duties of his office; and are distinguished from fees in being an allowance to collector for expenses incurred in carrying out tax sale; whereas fees are compensation to him for services rendered in connection therewith. 1938-40 Op. Atty. Gen. 447.
Provisions of this section only entitle a party to attorneys' fees upon occurrence of a tax sale. Rooney Vermont Associates v. Town of Pownal, 140 Vt. 150, 436 A.2d 733 (1981).
Fees and costs allowed tax collector are (1) in the sale of any lands for taxes fixed by this section, and (2) in the sale of personal property or personal estate for taxes fixed by § 1674(3) of this title. 1938-40 Op. Atty. Gen. 447.
Collector is entitled to a fee of $3 for making return required by the law and should be reimbursed as costs the $1 paid to the town clerk for recording return. 1938-40 Op. Atty. Gen. 447.
Collector in the sale of land for taxes is entitled to charge as costs fifteen cents for each mile that he necessarily travels in carrying out the legal requirement prescribed in § 5252 of this title, in addition to fees provided. 1938-40 Op. Atty. Gen. 447.
Collector may charge mileage for filing his return in the office of the town clerk. 1938-40 Op. Atty. Gen. 447.
Collector may charge mileage for posting notice of sale in some public place. 1938-40 Op. Atty. Gen. 447.
By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale. When a tax warrant is extended on a mobile home located in a mobile home park in proceedings initiated after notice pursuant to 10 V.S.A. § 6248(c) , the municipality may purchase the mobile home or may sell the mobile home to the highest bidder at the sale, although the bid is less than the taxes and costs due the municipality. If there is a release or a potential release of a hazardous substance, as defined in 10 V.S.A. § 6602(16) , upon land that a municipality purchases at tax sale, the municipality shall have the right, prior to the expiration of the redemption period, to enter onto the land for the purpose of assessing and remediation on the land.
Amended 1993, No. 141 (Adj. Sess.), § 17, eff. May 6, 1994; 2005, No. 81 , § 1.
Source. V.S. 1947, § 876. P.L. § 806. G.L. § 897. 1915, No. 45 .
Amendments--2005 Added the third sentence.
Amendments--1993 (Adj. Sess.). Added the second sentence.
A municipality's authority under this section to bid at a tax sale constitutes an ultimate recourse given to protect the municipality against any conspired attempts to avoid the sale by discouraging all bidding, but the municipality is not entitled to hold the property, or retain the proceeds of a resale, to an extent greater than the amount of the delinquent taxes. Bogie v. Town of Barnet, 129 Vt. 46, 270 A.2d 898 (1970).
The town is subject to the restraints of fiduciary duty with respect to the delinquent taxpayer when buying and holding or reselling property under this section. Bogie v. Town of Barnet, 129 Vt. 46, 270 A.2d 898 (1970).
Where town purchased property sold for delinquent taxes, paying purchase price of $848.67, the amount of the taxes due, and town then resold the property for $5,314, it would be unconscionable for town to retain the difference between the taxes due and the proceeds on resale, and delinquent taxpayer was entitled to the difference. Bogie v. Town of Barnet, 129 Vt. 46, 270 A.2d 898 (1970).
When the owner or mortgagee of lands sold for taxes, his or her representatives or assigns, within one year from the day of sale, pays or tenders to the collector who made the sale or in the case of his or her death or removal from the town where the land lies, to the town clerk of such town, the sum for which the land was sold with interest thereon calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment, a deed of the land shall not be made to the purchaser, but the money paid or tendered by the owner or mortgagee or his or her representatives or assigns to the collector or town clerk shall be paid over to such purchaser on demand. In the event that a municipality purchases contaminated land pursuant to section 5259 of this title, the cost to redeem shall include all costs expended for assessment and remediation, including expenses incurred or authorized by any local, State, or federal government authority.
Amended 1989, No. 119 , § 21, eff. June 22, 1989; 2005, No. 81 , § 2.
Source. V.S. 1947, § 877. P.L. § 807. G.L. § 898. 1917, No. 46 , § 1. P.S. § 626. V.S. § 488. R.L. § 390. G.S. 84, §§ 18, 19. 1850, No. 64 , § 2. R.S. 77, § 12. R. 1797, p. 338, § 7. R. 1787, p. 126.
Amendments--2005 Made gender inclusive changes throughout the first sentence and added the second sentence.
Amendments--1989. Deleted "twelve per cent" preceding "interest thereon" and inserted "calculated at a rate of one percent per month or fraction thereof from the day of sale to the day of payment" thereafter.
A tax collector cannot personally or by agent purchase real estate at an official sale thereof made by himself to satisfy unpaid taxes assessed against it, and acquires no title to it by such transaction, notwithstanding the statute provides for a redemption of the property by the owner within a year after the sale, and the owner fails to redeem. Chandler v. Moulton, 33 Vt. 245 (1860).
This section provides no discretion to a tax collector as to whether to accept less than full payment, and precludes a situation whereby a collector's right to collect the outstanding balance of the requisite 12% interest is extinguished by his acceptance of partial payment of that interest. Westine v. Whitcomb, Clark & Moeser, 150 Vt. 9, 547 A.2d 1349 (1988).
Town acted appropriately in issuing a tax deed to purchaser of property at tax sale after the time for redemption had passed, where during the redemption period property owner tendered the amount paid by the tax sale purchaser, but only part of the interest due. Westine v. Whitcomb, Clark & Moeser, 150 Vt. 9, 547 A.2d 1349 (1988).
Purchaser of property at tax sale who obtained title to the property upon issuance of a tax deed was required to return partial payment made in an attempt to redeem the property. Westine v. Whitcomb, Clark & Moeser, 150 Vt. 9, 547 A.2d 1349 (1988).
Where the tax sale purchasers of the debtor's real property sought relief from the automatic stay, under 11 U.S.C.S. § 362(d)(2), and from the confirmation order of debtor's plan under Fed. R. Civ. P. 60(b)(4), the debtor had effectively redeemed the property within the redemption period of 32 V.S.A. § 5260, and relief was denied. In re Brodeur, 434 B.R. 348 (Bankr. D. Vt. Aug. 13, 2010).
Plaintiff had no right to the injunctive and declaratory relief he sought against the municipal defendants - issuing him a tax collector's deed to the subject property - because neither the town nor the town clerk were legally authorized under Vermont law to transfer the property to him. Under the governing statutes, redemption of property sold at a tax sale did not entitle the redeeming party to a tax collector's deed. Burgess v. Lamoille Hous. P'ship, 201 Vt. 450, 145 A.3d 217 (2016).
Cited. Green Mountain Fence Co. v. Vigario, 147 Vt. 74, 510 A.2d 1316 (1986).
When the time for redemption has passed and the land is not redeemed, the collector or his or her successor shall execute to the purchaser a deed, which shall convey to him or her a title against the person for whose tax it was sold and those claiming under him or her.
Source. V.S. 1947, § 878. 1943, No. 17 , § 1. P.L. § 808. G.L. § 899. P.S. § 627. V.S. § 489. R.L. § 391. G.S. 84, § 20. R.S. 77, § 13. R. 1797, p. 399, § 8. R. 1787, p. 126.
Where statute makes it duty of a sheriff to collect taxes, he must perform every prerequisite, or his deed will be void. Richardson v. Dorr, 5 Vt. 9 (1833).
Purchaser in tax sale conducted with due formality, who enters in good faith and in reliance upon his title and occupies, but who never receives deed from collector, has such equitable interest in premises that he may maintain suit. Langdon v. Templeton, 61 Vt. 119, 17 A. 839 (1888).
One in possession under claim and color of title is not a mere intruder, but stands the same with reference to one claiming under a tax deed as would former owner. Downer v. Tarbell, 61 Vt. 530, 17 A. 482 (1889).
Recitals in a tax deed as to preliminary proceedings are no evidence of the facts stated in such recitals. Downer v. Tarbell, 61 Vt. 530, 17 A. 482 (1889); Brown v. Wright, 17 Vt. 97 (1843).
Person claiming title to real estate under tax collector's deed has burden of proving every act necessary to validity of tax, levy and sale. Peterson v. Moulton, 120 Vt. 439, 144 A.2d 717 (1958).
Where there was no legislation to the contrary, purchaser of land at tax sale held to pay tax on the land bought strictly under the rule of caveat emptor, tax collector's warranty contained in his deed to purchaser at tax sale was of no force and effect, there was no warranty on the part of the town making the sale, and purchaser's claim against town for monetary damages suffered by purchaser as a result of primary action, in which it was held that another had superior title, was properly dismissed. Morse v. King, 137 Vt. 49, 398 A.2d 299 (1979).
Measure of damages in action against town by purchaser of land sold by constable for taxes, to recover for constable's neglect in his proceeds, in consequence of which no valid title was conveyed by his deed, is amount of money paid by purchaser for the deed, with interest. Saulters v. Town of Victory, 35 Vt. 351 (1862).
Within 30 days from the expiration of the time for redemption, the collector shall deposit with the town clerk for record a list of the lands which have not been redeemed, but a failure to comply with this provision shall not affect the title of the purchaser.
Source. V.S. 1947, § 879. P.L. § 809. G.L. § 900. P.S. § 628. V.S. § 490. R.L. § 392. G.S. 84, § 21. 1850, No. 64 , § 3.
An action for the recovery of lands, or the possession thereof, shall not be maintained against the grantee of such lands in a tax collector's deed, duly recorded, or his or her heirs or assigns, when the grantee, his or her heirs or assigns have been in continuous and open possession of the land conveyed in such deed and have paid the taxes thereon, unless commenced within one year after the cause of action first accrues to the plaintiff or those under whom he or she claims.
Amended 1959, No. 218 , § 5; 2017, No. 117 (Adj. Sess.), § 2.
Source. V.S. 1947, § 880. 1945, No. 11 , §§ 1, 2. 1939, No. 25 , § 10. P.L. § 810. G.L. § 901. 1915, No. 44 . P.S. § 629. V.S. § 491. 1886, No. 85 , § 1.
Amendments--2017 (Adj. Sess.). Substituted "one year" for "three years" following "within".
Amendments--1959. Section amended generally.
Where grantee has never been in possession under tax deed there is no presumption in favor of the regularity of the tax sale in subsequent proceedings by a person in possession under claim of right and color of title. Downer v. Tarbell, 61 Vt. 530, 17 A. 482 (1889).
When no possession has been taken under tax deed, no presumption in its favor can be claimed from its antiquity, but rather the contrary. Brown v. Wright, 17 Vt. 97 (1843).
One in possession under claim and color of title is not a mere intruder, but stands the same with reference to one claiming under a tax deed as would the former owner and in such case provision that the payment of taxes by the grantee in a tax deed shall perfect his title as against trespasser does not apply. Downer v. Tarbell, 61 Vt. 530, 17 A. 482 (1889).
Where suit for removal of cloud on title to land, resulting from an alleged irregular tax sale, was instituted within five years from date of sale, chancellor could consider the five-year limitation of this section in arriving at conclusion as to laches. Darling v. Hall, 114 Vt. 363, 45 A.2d 208 (1946).
Where suit for removal of cloud on title to land, resulting from alleged irregular tax sale, was instituted within five years from date of sale, and from facts found, chancellor could reasonably infer that laches as alleged in defendant's answer was not a good defense, supreme court would presume that the chancellor did so infer in support of decree for plaintiff. Darling v. Hall, 114 Vt. 363, 45 A.2d 208 (1946).
ARTICLE 6. Taxpayers' Defenses
In case the defendant disputes the validity of some part or all of a tax for the recovery of which suit is brought under the provisions of sections 5222-5226 of this title, or for the recovery of which a suit is brought by the town for the foreclosure of a tax lien, he or she shall not avail himself of such defense unless, by appropriate answer or notice in writing, he or she shall set forth therein a certified copy of his or her objections to the validity of the assessment of the tax as provided in sections 5292-5294 of this title, obtained from the town clerk of the town wherein the tax is assessed, which certified copy shall show upon its face that the original thereof was filed with the town clerk within the period of limitations prescribed in section 5292 of this title and unless also by appropriate answer or notice in writing, he or she shall set forth all other particular grounds whereon he or she claims such tax is invalid or unlawful. When such grounds are so set forth, the burden of proof shall be upon the plaintiff in so far as the validity of such tax is thus put in issue.
Revision note. Words "in equity" were deleted inasmuch as Rule 2 of Vermont Rules of Civil Procedure, effective July 1, 1971, provided for "one form of action to be known as 'civil action'".
In this section "particular" was used in its ordinary sense and means: separate or distinct member of a class, or part of a whole; and individual fact, point, circumstance, detail or item, which may be considered separately. Town of Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
School with property found exempt from taxation, which made good faith claim it should not be classed as a taxpayer, could not be held to procedural requirement that a taxpayer contest validity of a tax within a certain time and in a certain way, for school was not in fact a taxpayer. Town of Williston v. Pine Ridge School, Inc., 132 Vt. 439, 321 A.2d 24 (1974).
This section and § 5292 of this title require that an objection to the validity of assessment of taxes be filed with town clerk as a prerequisite to the raising of any defense in suit by municipality under § 5221 of this title to recover the tax. City of Winooski v. Matte, 125 Vt. 463, 218 A.2d 458 (1966).
Provision that defendant shall not avail himself of defense unless he shall by plea or notice set forth the particular grounds whereon he claims the tax is invalid, confines defendant to the grounds of invalidity set forth in his plea or notice. Montpelier v. Central Vermont Ry., 89 Vt. 36, 93 A. 1047 (1915).
Although under section 5292 of this title a taxpayer must file objections to the validity of the tax assessed against him in order to have standing to contest the same, such as where a taxpayer claims the tax is invalid as a constitutional matter because of unequal assessment and collection, or where a taxpayer asserts that the grand list is invalid because of the listers' noncompliance with relevant statutes, no such objections need be filed where the action is not one brought under this section but is one questioning the assessment of property. Hojaboom v. Town of Swanton, 141 Vt. 43, 442 A.2d 1301 (1982).
Under provision of this section requiring notice of particular grounds and § 5226 of this title providing tax bills regular on their face are prima facie evidence of validity of taxes therein assessed, but bills as to which no objections were set forth in answer were admissible in evidence. Brattleboro v. Carpenter, 104 Vt. 158, 158 A. 73 (1932).
Amended 1957, No. 219 , § 2, eff. July 1, 1961; 1959, No. 218 § 3.
Source. Subsec. (a): V.S. 1947, § 868. 1939, No. 25 , § 4.
Subsec. (b): V.S. 1947, § 870. 1939, No. 25 , § 4.
Amendments--1959. Subsec. (a): Changed "board of listers" to "listers"; "validity of any quadrennial appraisal or grand list based thereon" to "validity of any grand list"; and "shall file his objections in writing" to "files his objections".
Amendments--1957. Subsec. (b): "Appraisal" was substituted for "quadrennial appraisal".
Propriety of and defects in tax collection proceedings are issues outside the validity of an assessment, and taxpayers were entitled to raise defenses against improper or defective collection proceedings whether or not their failure to file objections to the validity of the taxes assessed deprived them of standing to contest the validity of the tax. Dike v. McCormick, 128 Vt. 349, 264 A.2d 769 (1970).
Claim that tax was constitutionally invalid because of unequal assessment and collection of taxes constituted a defense to the collection of the tax assessed against plaintiff, which could not be raised where no objections to the validity of the tax assessed against plaintiff had been filed. Dike v. McCormick, 128 Vt. 349, 264 A.2d 769 (1970).
Filing with town clerk of objection to the validity of assessment of taxes assessed on a grand list is a prerequisite to the raising of any defense in any suit for recovery of the tax under § 5221 of this title, which section authorizes an action by a municipality against a taxpayer to recover taxes. Braune v. Rochester, 126 Vt. 527, 237 A.2d 117 (1967).
Taxpayer seeking to enjoin sale of his realty for delinquent taxes was not required to comply with the provisions of this section since taxpayer's action did not contest the validity of the tax but the assessment of the property. Braune v. Town of Rochester, 126 Vt. 527, 237 A.2d 117 (1967).
This section and § 5291 of this title require that an objection to the validity of assessment of taxes be filed with the town clerk as a prerequisite to the raising of any defense in suit by municipality under § 5221 of this title to recover the tax. City of Winooski v. Matte, 125 Vt. 463, 218 A.2d 458 (1966).
Filing objections under this section to the validity of the tax assessed would not afford legal relief, precluding relief in equity, to landowners being taxed on their land by each of two towns as result of boundary dispute, because the validity of the taxing procedure was not involved. Poulin v. Town of Danville, 128 Vt. 161, 260 A.2d 208 (1969).
A taxpayer seeking to challenge the validity of a portion of the tax assessed need not pay without protest that portion not challenged, in order to preserve a cause of action as to the portion challenged, for requiring him to do so would place upon him the burden of predetermining the very question upon which he seeks a court decision, that is, the extent to which the assessment is invalid. Swanton Village v. Town of Highgate, 128 Vt. 401, 264 A.2d 804 (1970).
Failure of town listers to notify plaintiff which contested taxes assessed of their decision following meeting of listers and plaintiff to discuss the matter, contrary to lister's assurance, estopped town from resisting plaintiffs suit in equity for declaratory judgment on the ground that the tax appeal procedure of § 4404 of this title provided plaintiff with an adequate and unexhausted remedy. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
That property of taxpayer contesting assessment had been at same amount for past twenty years without formal challenge of assessment did not, assuming the assessment was invalid, give town a prescriptive right to continue assessing the property at the same amount and receive a greater amount of taxes than it was entitled to. Village of Morrisville Water & Light Dept. v. Town of Hyde Park, 129 Vt. 1, 270 A.2d 584 (1970).
Where plaintiffs, property owners in town, challenged the valuation established for their property, and attacked the findings of the town board of civil authority as insufficient under subsection (c) of section 4404 of this title, the plaintiffs were not required to comply with the procedure of this section, since neither the validity of the tax nor the validity of the actions of the listers or selectmen were contested in count I of the complaint. Hojaboom v. Town of Swanton, 141 Vt. 43, 442 A.2d 1301 (1982), superseded by statute in Harris v. Town of Waltham (1992) 158 Vt. 477, 613 A.2d 696.
Although under this section a taxpayer must file objections to the validity of the tax assessed against him in order to have standing to contest the same, such as where a taxpayer claims the tax is invalid as a constitutional matter because of unequal assessment and collection, or where a taxpayer asserts that the grand list is invalid because of the listers' noncompliance with relevant statutes, no such objections need be filed where the action is not one brought under section 5291 of this title which questions the validity of the tax but is one questioning the assessment of property. Hojaboom v. Town of Swanton, 141 Vt. 43, 442 A.2d 1301 (1982).
The limitations period of subsection (a) did not apply in an action by a company seeking a refund for sewer bill overpayments it made to a city. Brookside Memorials, Inc. v. Barre City, 167 Vt. 558, 702 A.2d 47 (mem.) (1997).
If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list.
Source. V.S. 1947, § 869. 1939, No. 25 , § 4.
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:
Amended 1959, No. 218 , § 1.
Source. V.S. 1947, § 871. 1939, No. 25 , § 5.
Revision note. Words "at law or in equity" in first paragraph were deleted inasmuch as Rule 2 of Vermont Rules of Civil Procedure, effective July 1, 1971, provided for "one form of action to be known as 'civil action'".
Amendments--1959. Provided a one year time limitation, instead of six months for a resident and one year for a nonresident.
This section and § 5295 of this title apply only to commencement of an action and not to right to defend against suit for possession of property. Peterson v. Moulton, 120 Vt. 439, 144 A.2d 717 (1958).
Action to void tax collector's deed to property was barred by statute of limitations where the action was commenced more than one year after the levy. Turner v. Spera, 140 Vt. 19, 433 A.2d 307 (1981).
For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply.
Amended 1959, No. 218 , § 4.
Source. V.S. 1947, § 872. 1939, No. 25 , § 6.
Amendments--1959. Changed "six months" to "one year" and inserted in subdiv. (4) "to a town or subdivision thereof".
Cited. West v. Village of Morrisville, 728 F.2d 130 (2d Cir. 1984).
Districts paying tuition for all students in elementary and secondary school; excess spending; sunset. 2007, No. 154 (Adj. Sess.), § 38 provides: "(a) A school district shall be exempt from the calculation of excess spending in 32 V.S.A. § 5401(12) and from that calculation's use in determining the district spending adjustment under subdivision (13) of that section if the district:
"(1) Is not a member of a union school district or a unified union school district;
"(2) Does not maintain an elementary school or a secondary school; and
"(3) Pays tuition for all publicly funded students residing in the district.
"(b) This section shall take effect on July 1, 2008 and shall sunset on July 1, 2010."
Fiscal year 2009 reduction of education property tax rate adjustments. 2007, No. 190 (Adj. Sess.), § 5 provides: "(a) For fiscal year 2009 only, the education property tax imposed under subsection 5402(a) of Title 32 shall be reduced from the rate of $1.59 and $1.10 and shall instead be at the following rates:
"(1) the tax rate for nonresidential property shall be $1.36 per $100.00; and
"(2) the tax rate for homestead property shall be $0.87 multiplied by the district spending adjustment for the municipality, per $100.00 of equalized property value as most recently determined under section 5405 of Title 32.
"(b) For claims filed in 2009 only, 'applicable percentage' in subdivision 6066(a)(2) of Title 32 shall be reduced from 2.0 percent and instead shall be 1.80 percent multiplied by the fiscal year 2009 district spending adjustment for the municipality in which the homestead residence is located; but in no event shall the applicable percentage be less than 1.80 percent."
Common level of appraisal following 2007 townwide reappraisal. 2007, No. 190 (Adj. Sess.), § 31 provides: "In the case of a townwide reappraisal which adjusts the value of only the April 1, 2007, grand list, the common level of appraisal under 32 V.S.A. 5406(c) to be applied to that grand list shall be no less than 100 percent; and any resulting reduction in the municipality's fiscal-year 2008 education tax liability to the education fund shall be reimbursed as a credit on the municipality's fiscal-year 2009 education tax liability to the education fund."
Education property tax exemption for skating rinks used for public schools. 2007, No. 190 (Adj. Sess.), § 40 as amended by 2009, No. 160 (Adj. Sess.), § 22 and 2011, No. 45 , § 13f provides: "Real and personal property operated as a skating rink, owned and operated on a nonprofit basis but not necessarily by the same entity, and which, in the most recent calendar year, provided facilities to local public schools for a sport officially recognized by the Vermont Principals' Association shall be exempt from 50 percent of the education property taxes for fiscal year 2012 only."
Reimbursement of education taxes for municipalities that abated property taxes due to flood damage. 2011, No. 67 (Adj. Sess.), § 1 provides: "(a) The commissioner of taxes may approve an application by a municipality for a reimbursement by the department of education of payments owed under 32 V.S.A. § 5402(c) and 16 V.S.A. § 426. The reimbursement shall be based on the amount of the education taxes that were assessed on property lost or destroyed due directly or indirectly to flooding in an area that was declared a federal disaster between April 1, 2011 and October 1, 2011, and that were abated, in proportion to the abated municipal tax, under the provisions of 24 V.S.A § 1535 prior to April 15, 2012. The commissioner shall adopt application and approval procedures, which may include loss thresholds, for reimbursements made under this section.
"(b) If a municipality demonstrates that due to disruption to tax collections resulting from flooding in an area that was declared a federal disaster between April 1, 2011 and October 1, 2011 it incurred unanticipated interest expenses on funds borrowed to make payments required pursuant to 32 V.S.A. § 5402 and 16 V.S.A. § 426, the municipality may be reimbursed by an amount equal to its reasonable interest expenses under this section. The commissioner shall adopt application and approval procedures for reimbursements made under this section.
"(c) Notwithstanding any other provision of law to the contrary, the department of education has the authority to make the reimbursements approved under this section by reducing the amount a municipality owes under 32 V.S.A. § 5402(c) and 16 V.S.A. § 426 or by reconciling the reimbursements with any payments that have already been made under 32 V.S.A. § 5402(c) and 16 V.S.A. § 426.
"(d) A board of abatement may reconsider any decision it made between April 1, 2011 and the date of the passage of this act [January 18, 2012].
Education property tax exemption for skating rinks used for public schools. 2007, No. 190 (Adj. Sess.), § 40 as amended by 2009, No. 160 (Adj. Sess.), § 22; 2011, No. 45 , § 13f and 2013, No. 73 , § 43 provides: "Real and personal property operated as a skating rink, owned and operated on a nonprofit basis but not necessarily by the same entity, and which, in the most recent calendar year, provided facilities to local public schools for a sport officially recognized by the Vermont Principals' Association shall be exempt from 50 percent of the education property taxes for fiscal years 2013 and 2014 only."
Added 2013, No. 200 (Adj. Sess.), § 16; amended 2017, No. 73 , § 10, eff. June 13, 2017.
Amendments--2017. Subsec. (i): Added.
(J) Buildings and fixtures of:
(K) Any parcel of land, but not buildings, that provides public access to public waters, as defined in 10 V.S.A. § 1422(6) , and that is also:
(i) owned by the Town of Hardwick, and located in Greensboro, Vermont; or
(ii) owned by the Town of Thetford, and located in Fairlee and West Fairlee, Vermont.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), §§ 7, 7a, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 58, eff. June 26, 1997; 1997, No. 156 (Adj. Sess.), § 34, eff. April 29, 1998; 1999, No. 49 , §§ 7, 18, eff. June 2, 1999; 2001, No. 53 , § 1, eff. June 12, 2001; 2001, No. 144 (Adj. Sess.), § 3, eff. June 21, 2002; 2003, No. 66 , § 289b; 2003, No. 68 , § 3; 2003, No. 68 , § 28, eff. June 18, 2003; 2003, No. 76 (Adj. Sess.), §§ 13, 14, eff. Feb. 17, 2004; 2005, No. 38 , §§ 16, 24; 2005, No. 94 (Adj. Sess.), § 8, eff. March 8, 2006; 2005, No. 182 (Adj. Sess.), § 10; 2007, No. 66 , §§ 11, 25, eff. July 1, 2007; 2007, No. 82 , § 21, eff. July 1, 2007; 2007, No. 92 (Adj. Sess.), § 24; 2009, No. 44 , § 19, eff. May 21, 2009; 2011, No. 45 , § 13c, eff. May 24, 2011; 2011, No. 127 (Adj. Sess.), § 3, eff. Jan. 1, 2013; 2011, No. 143 (Adj. Sess.), § 37, eff. May 15, 2012; 2013, No. 60 , §§ 1, 2; 2013, No. 73 , § 38, eff. June 5, 2013; 2013, No. 80 , § 11; 2013, No. 92 (Adj. Sess.), § 283, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), §§ 57, 58, eff. Jan. 1, 2015; 2013, No. 174 (Adj. Sess.), §§ 59, 60; 2015, No. 46 , § 27; 2015, No. 57 , § 59, eff. June 11, 2015; 2015, No. 132 (Adj. Sess.), § 3a, eff. July 1, 2017; 2015, No. 157 (Adj. Sess.), § H.5, eff. Jan. 1, 2017; 2019, No. 46 , § 1, eff. Jan. 1, 2020; 2019, No. 51 , § 22, eff. June 10, 2019.
2019. Subdiv. (5): Substituted "credited" for "adjusted" and "credit" for "adjustment" in accordance with 2019, No. 51 , § 33(1).
Subdiv. (7)(A): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Subdivs. (6), (10) and (11): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2.
- 2013. In subdiv. (14), deleted "but not limited to" following "including" in accordance with 2013, No. 5 , § 4.
- 2007 Subdiv. (12)(A)(iii), as added by 2007, No. 66 , § 25, was redesignated as subdiv. (12)(A)(iv) to avoid conflict with subdiv. (12)(A)(iii) as added by 2007, No. 82 , § 21.
- 2003. Subdivs. (1) and (2) of 32 V.S.A. § 5402(d) redesignated as 32 V.S.A. § 5401(10)(H) and (I) to conform to the introductory language in the former 5402(d) which read: "(d) The following shall also be excluded from the definition of 'nonresidential real property' as set out in section 5401(10) of this title and exempted from the statewide education property tax grand list:".
Amendments--2019. Subdiv. (7)(A): Act No. 51 inserted "is" preceding "rented and occupied".
Subdiv. (7)(E): Act No. 51 added the subdiv. (7)(E)(i) designation and inserted "by a" preceding "shareholder" in that subdivision and added subdiv. (7)(E)(ii).
Subdiv. (10): Act No. 46 substituted "Nonhomestead" for "Nonresidential".
Subdivs. (6) and (11): Act 46 substituted "nonhomestead" for "nonresidential".
Amendments--2015 (Adj. Sess.) Subdivs. (10)(H) and (I): Repealed by Act No. 157.
Subdiv. (12)(B): Act No. 134 substituted "fiscal year 2015" for "fiscal year 2014" twice.
Amendments--2015. Subdiv. (7)(A): Amended generally by Act No. 57.
Subdiv. (13): Amended generally by Act No. 46.
Subdivs. (15) and (16): Added by Act No. 46.
Amendments--2013 (Adj. Sess.). Subdiv. (7)(A): Act No. 174, § 58 deleted "and occupied" following "dwelling, owned", and inserted "on April 1 and occupied" following "resident individual" and "for a minimum of 183 days out of the calendar year" following "individual's domicile".
Subdiv. (7)(H): Added by Act No. 174, § 58.
Subdiv. (12)(B): Act No. 92 substituted "Secretary of Education" for "commissioner of education" following "determined by the".
Subdiv. (12)(B): Act No. 174, § 59 substituted "increased by inflation" for "in the prior fiscal year" following "per equalized pupil", and added the second sentence.
Subdiv. (12)(B): Act No. 174, § 60 substituted "in excess of 121 percent" for "in excess of 123 percent" at the beginning, and also added the second sentence.
Subdiv. (10)(K): Added by Act No. 174, sec. 57.
Amendments--2013 Subdiv. (10)(B): Act 73 deleted "the tax on steamboat, car and transportation companies imposed by subchapter 3 of chapter 211 of this title" following "subchapter 2 of chapter 211 of this title".
Subdiv. (10)(E): Act 80 substituted "such excess valuation of property are committed under 24 V.S.A. § 1894 to finance" for "the excess property valuation are pledged and appropriated for interest and principal repayment on bonded debt or prefunding future" preceding "tax" and "; provided that any increment in excess of the amounts committed shall be distributed in accordance with 24 V.S.A. § 1900" for "and to the extent approved for this purpose by the Vermont economic progress council upon application by the district under procedures established for approval of tax stabilization agreements under section 5404a of this title, and that any such action shall be included in the annual authorization limits provided in subdivision 5930a(d)(1) of this title" following "debt".
Subdiv. (12)(B): Act 60, § 1, effective July 1, 2014, substituted "123" for "125" and substituted "Secretary of Education" for "commissioner of education."
Subdiv. (12)(B): Act 60, § 2, effective July 1, 2016, substituted "121" for "123."
Amendments--2011 (Adj. Sess.). Subdiv. (10)(J): Act No. 127 added the subdiv. (i) designation and added (ii).
Subdiv. (13): Act No. 143 added the last two sentences.
Amendments--2011. Subdiv. (12): Amended generally.
Amendments--2007 (Adj. Sess.). Subdiv. (10)(J): Added.
Amendments--2007. Subdiv. (12)(A): Act No. 66 substituted "per equalized" for "perequalized" preceding "pupil".
Subdiv. (12)(B): Act No. 66 inserted "on or before November 15 of each year based on the passed budgets to date" following "education".
Subdiv. (12)(A)(iii): Added by Act No. 66 and redesignated as (iv).
Subdiv. (12)(A)(iii): Added by Act No. 82.
Amendments--2005 (Adj. Sess.). Subdiv. (7)(A): Act No. 94 inserted "or for purposes of the renter property tax adjustment under subsection 6066(b) of this title, rented and occupied by a resident individual as the individual's domicile" following "individual's domicile".
Subdiv. (12)(A)(ii): Act No. 182 amended generally.
Amendments--2005 Subdiv. (7)(G): Added.
Subdiv. (12): Amended generally.
Amendments--2003 (Adj. Sess.). Subdiv. (7): Amended generally.
Amendments--2003. Subdiv. (7): Amended generally.
Subdiv. (8): Substituted "Education" for "Local education" in two places.
Subdivs. (12), (13): Added.
Amendments--2001 (Adj. Sess.) Inserted "ski lifts and snow-making equipment for a ski area" following "equipment" and deleted "that" preceding "this" in subdiv. (10)(D) and deleted subdiv. (10)(D)(iii) which read, "ski lifts and fixtures and snow-making equipment for a ski area affixed to the land excluding transportable equipment.
Amendments--2001. Subdiv. (10)(G): Added.
Amendments--1999. Subdiv. (1): Amended generally.
Subdiv. (7): Deleted "either two or more rooms or" following "includes" in the last sentence.
Amendments--1997 (Adj. Sess.). Act No. 71, in subdiv. (6), deleted "real" after "homestead" near the beginning and "nonresidential" near the end; in subdiv. (7) deleted "or part-year resident individual" after "resident individual" in the first sentence, added the language beginning "including cooperative property" and ending "chapter 14" in the fourth sentence and added "and any sheds used for noncommercial purposes" at the end of the sixth sentence; deleted "in 2001 and after" before "the tax on electric generating plants" in subdiv. (10)(B); added the proviso in subdiv. (10)(D); added subdiv. (10)(F); and added subdiv. (11).
Act No. 156 added the proviso at the end of subdiv. (10)(D)(i).
Effective date. 2007, No. 82 , § 22 provides: "Sec. 21 [which amended this section] shall take effect on July 1, 2007 in order to be reflected in the threshold for fiscal year 2009."
Applicability--1997 (Adj. Sess.) amendment. 1997, No. 71 (Adj. Sess.), § 123(h), provided that the amendment to this section by § 58 of the act (tax increment financing districts; removal of June 10, 1997 grandfather date) shall be effective June 26, 1997.
Applicability--1999 amendment. 1999, No. 49 , § 38(c) provides that the amendment to subdiv. (7) of this section by § 7 of that act shall apply to claims filed in calendar year 2000 and after.
Applicability--2001 amendment. 2001, No. 53 , § 2, eff. June 12, 2001, provided in part that this act shall apply to education property tax grand lists for April 1, 2001, and after.
Applicability--2001 (Adj. Sess.). 2001, No. 144 (Adj. Sess.), § 42(2), as amended by 2003, No. 66 , § 289b, provides that Sec. 3 of this act [which amended subdiv. (10)(D) of this section] "shall apply to grand lists for 2004 and after, and to education property tax assessed for fiscal years 2005 and after; and ski lifts and snow-making equipment for ski areas shall be excluded from grand lists of April 1, 2003 solely for the purpose of determining equalized education grand lists for January, 2004."
Applicability--2003 amendments. 2003, No. 68 , § 87(1) provides that Secs. 1-4 of that act [Sec. 3 amended this section], relating to education property tax, shall apply to fiscal years 2005 and after; except that all after the first sentence of 32 V.S.A. § 5402(b)(3) shall apply to tax bills issued after April 1, 2005; and except that in Sec. 3, in 32 V.S.A. § 5401(12), the percentage of the statewide average spending used to calculate the district spending adjustment in fiscal year 2005 shall be 135 percent, and in fiscal year 2006 shall be 130 percent, and in fiscal years 2007 and after shall be 125 percent.
Applicability--2003 amendment to subdiv. (8). 2003, No. 68 , § 87(5) provides that Sec. 28 of that act, which amends subdiv. (8) of this section, relating to miscellaneous conforming changes to education property tax provisions, shall apply to fiscal years 2005 and after.
Applicability--2005 amendment. 2005, No. 38 , § 22(12) provides that: "Secs. 16 [which amends subdiv. (7) by adding (7)(G)], 17, and 18 [homestead tax rate for decedent's residence] shall apply to homestead declarations related to April 1, 2005, and after".
Applicability--2007 amendment. 2007, No. 66 , § 26(d) provides that § 25 of that act [which amends subdiv. (12) of this section] shall take effect on July 1, 2007 and shall apply to budgets approved for the 2007-2008 academic year and after.
Applicability--2011 amendment. 2011, No. 45 , § 37(16) provides: "Secs. 13c [which amended this section] and 13d [which amended 16 V.S.A. 4001] of this act shall take effect on passage [May 24, 2011] and shall apply to tax rates calculated for fiscal year 2012 school budgets and after."
Applicability--2013 amendment. 2013, No. 80 , § 20(b) provides: "Secs. 2 through 9, 11, and 12 (clarification of ambiguous statutes) [which amended this section and 24 V.S.A. §§ 1891, 1892, 1894-1898 (except Sec. 6(b)), 1900 and 32 V.S.A. § 5404a] of this act shall apply to any tax increment retained for all taxes assessed on the April 1, 2013 grand list."
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(16) provides that Secs. 54 (shared equity housing) [which amended 32 V.S.A. § 3481], 55 (health and recreation property) [which amended 32 V.S.A § 3832(7)], 56 (town voted exemption) [which enacted 32 V.S.A. § 3838], and 57 (education property tax exemption) [which amended this section] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
2013, No. 174 (Adj. Sess.), § 70(17) provides that Sec. 58 (occupancy of a homestead) [which amended this section] shall take effect on January 1, 2015 and apply to homestead declarations for 2015 and after.
2013, No. 174 (Adj. Sess.), § 70(18) provides that Secs. 59 and 60 (occupancy of a homestead) [which amended this section] shall take effect on July 1, 2014 and apply to property tax calculations for fiscal year 2016 and after.
Applicability of amendment to subdiv. (13) and of subdivs. (15) and (16). 2015, No. 46 , § 52(h) provides that the amendments to this section by that act shall take effect on July 1, 2015 and shall apply to fiscal year 2017 and after.
Applicability of 2015 (Adj. Sess.) amendment. 2015, No. 132 (Adj. Sess.), § 10(3) provides: "Secs. (3) [which added 16 V.S.A. 4001(6)(B)(x)] and 3a [which amended this section] shall take effect on July 1, 2017 and apply to excess spending calculations for fiscal year 2018 and after."
Uncodified provisions. See 1997, No. 71 (Adj. Sess.), §§ 67, 67a, and 67b for provisions specifying tax rates and establishing limitations on tax rates and on tax reduction benefits.
Statutory revision. 2009, No. 44 , § 19 provides: "Pursuant to its statutory revision authority at 2 V.S.A. § 424, the legislative council is directed to change the phrase 'base education payment' wherever it may appear in the Vermont Statutes Annotated to 'base education amount.'"
Allowable growth in education spending for fiscal year 2017. 2015, No. 46 , § 37 as amended by 2015, No. 65 (Adj. Sess.), § 1 provides: "(a) Notwithstanding any other provision of law, for fiscal year 2017 only, 'excess spending' under 32 V.S.A. § 5401(12) shall be calculated as follows:
"(1) For districts where the total amount of exclusions in 16 V.S.A. § 4001(6)(B) either stays the same or increases from the prior fiscal year to the current fiscal year, 'excess spending' means the per-equalized-pupil amount of the district's education spending, plus any amount required to be added from a Capital Construction Reserve Fund under 24 V.S.A. § 2804(b) that is in excess of the district's per-equalized-pupil amount of education spending in the prior fiscal year, plus the district's allowable growth. As used in this subdivision, 'education spending' means education spending as defined in 16 V.S.A. § 4001(6) after the exclusions in 16 V.S.A. § 4001(6)(B) are subtracted.
"(2) For districts where the total amount of exclusions in 16 V.S.A. § 4001(6)(B) decreases from the prior fiscal year to the current fiscal year, 'excess spending' means the per-equalized-pupil amount of the district's education spending, plus any amount required to be added from a Capital Construction Reserve Fund under 24 V.S.A. § 2804(b) that is in excess of the district's per-equalized-pupil amount of total education spending in the prior fiscal year, plus the district's allowable growth. As used in this subdivision, 'education spending' means education spending as defined in 16 V.S.A. § 4001(6) before the exclusions in 16 V.S.A. § 4001(6)(B) are subtracted.
"(b) For fiscal year 2017 only, the 'allowable growth' for any individual school district is an amount equal to the actual amount of per-equalized-pupil education spending in the district in the prior fiscal year, multiplied by the district's 'allowable growth percentage.' A district's 'allowable growth percentage' means a percentage that results from the following equation: the highest per-equalized-pupil amount of the education spending in any district in the State in the prior fiscal year, divided by the actual amount of per-equalized-pupil education spending in the district in the prior fiscal year, minus one, multiplied by five and one-half percent. For the purpose of the calculations made under this subsection, the term 'education spending' refers to education spending as used to calculate excess spending under 16 V.S.A. § 4001(6), including all the adjustments under 16 V.S.A. § 4001(6)(B).
"(c) Notwithstanding any other provision of law, for fiscal year 2017 only:
"(1) The allowable growth percentage calculated in subsection (b) of this section shall be increased by adding 0.9 percentage points to the allowable growth percentage for each district.
"(2) The education property tax spending adjustment under 32 V.S.A. § 5401(13)(A) and the education income tax spending adjustment under 32 V.S.A. § 5401(13)(B) shall be calculated by using only 40 percent of the district's excess spending.
"(3) Notwithstanding subdivision (c)(2) of this section, for any district where the actual per-equalized-pupil amount of education spending in fiscal year 2016 is below the statewide average per-equalized-pupil amount of education spending in fiscal year 2016, the education property tax spending adjustment under 32 V.S.A. § 5401(13)(A) and the education income tax spending adjustment under 32 V.S.A. § 5401(13)(B) shall be calculated without any addition for excess spending. As used in this subdivision, 'the statewide average per-equalized-pupil amount of education spending in fiscal year 2016' means the total statewide per-equalized-pupil amount of education spending in 2016 divided by the total number of equalized pupils. As used in this subdivision, "education spending" shall have the same meaning as in 16 V.S.A. § 4001(6) after the exclusions in 16 V.S.A. § 4001(6)(B) are subtracted."
Sunset of fiscal year provisions. 2015, No. 65 (Adj. Sess.), § 2 provides: "2015 Acts and Resolves No. 46, Secs. 37, 38, and 52(k) are repealed on July 1, 2017, and shall not apply to fiscal year 2018 or after."
Cited. Town of Killington v. Department of Taxes, 176 Vt. 70, 838 A.2d 91 (2003); M.T. Associates v. Town of Randolph, 179 Vt. 81, 889 A.2d 740 (October 7, 2005).
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 8, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 53; 1997, No. 71 (Adj. Sess.), § 73, eff. January 1, 1999; 1999, No. 1 , § 60e, eff. March 31, 1999; 1999, No. 49 , § 30, eff. June 2, 1999; 2001, No. 63 , § 276, eff. June 16, 2001; 2001, No. 144 (Adj. Sess.), § 21, eff. June 21, 2002; 2003, No. 68 , § 76, eff. June 18, 2003; 2003, No. 68 , § 4, eff. for fiscal years 2005 and after; 2003, No. 76 (Adj. Sess.), § 6; 2003, No. 80 (Adj. Sess.), §§ 49a, 49c, eff. March 8, 2004; 2003, No. 130 (Adj. Sess.), § 13; 2005, No. 182 (Adj. Sess.), §§ 11, 12; 2007, No. 33 , § 11, eff. May 18, 2007; 2007, No. 65 , § 289; 2007, No. 82 , § 12; 2007, No. 190 (Adj. Sess.), §§ 10, 11; 2009, No. 1 (Sp. Sess.), § H.23, eff. June 2, 2009; 2013, No. 92 (Adj. Sess.), § 284, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 61, eff. June 4, 2014; 2015, No. 46 , § 28; 2018, No. 11 (Sp. Sess.), § H.14, eff. July 1, 2019; 2019, No. 51 , § 25.
2019 Substituted "nonhomestead" for "nonresidential" throughout the section in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Subsec. (c): Substituted "property tax credit" for "property tax adjustment" in the fourth sentence in accordance with 2019, No. 51 , § 33(1).
- 2003. Subdivs. (1) and (2) of 32 V.S.A. § 5402(d) redesignated as 32 V.S.A. § 5401(10)(H) and (I) to conform to the introductory language in the former 5402(d) which read: "(d) The following shall also be excluded from the definition of 'nonresidential real property' as set out in section 5401(10) of this title and exempted from the statewide education property tax grand list:"
Amendments--2019. Subsec. (b): Added "Statewide education property" preceding "tax bills" in the third sentence, and added the last sentence.
Amendments--2018 (Sp. Sess.). Subdiv. (b)(2): Amended generally.
Amendments--2013 (Adj. Sess.). Subsec. (c): Act No. 92 substituted "Secretary" for "commissioner" throughout the subsection, "one-half" for "one half" twice, and "Department of Taxes" for "department" following "September 2, as notified by the".
Subsec. (d): Act No. 174 substituted "chapter 213 of this title" for "section 5402a of this chapter" following "subject to the tax under".
Amendments--2009 (Sp. Sess.). Subdiv. (b)(1): Deleted the last sentence.
Amendments--2007 (Adj. Sess.). Deleted the former third sentence and rewrote the last sentence in subdiv. (b)(1) and substituted "based on grand list information received by the commissioner no later than the March 15 prior to the June 1 net payment. Payment" for "and payment" in the second sentence and added the last sentence in subsec. (c).
Amendments--2007. Subdiv. (b)(1): Act No. 82 added the present fifth sentence.
Subdiv. (b)(2): Act No. 33 deleted the second sentence.
Subsec. (c): Act No. 65 substituted "0.225" for "one-eighth" preceding "of one percent" in the third sentence.
Amendments--2005 (Adj. Sess.). Subdiv. (b)(3): Inserted "and the deadline for reconsideration has passed" following "adopted".
Subdiv. (e)(2)(C): Inserted "from the member municipality" following "pupils" in the first sentence.
Amendments--2003 (Adj. Sess.). Act No. 76 rewrote subsec. (b) and deleted former subsec. (d).
Act No. 80 added new subdiv. (b)(3) and subsec. (d).
Act No. 130 added the second sentence in subdiv. (a)(2) and added subsec. (e).
Amendments--2003. Subsec. (a): Amended generally by Act No. 68, § 76.
Act No. 68, § 4 amended section generally.
Amendments--2001 (Adj. Sess.) Subsec. (a): Deleted "but the homestead property tax liability shall not exceed the adjusted liability for eligible claimants under chapter 154 of this title" at the end.
Amendments--2001 Subsec. (c): Added "notwithstanding sections 182 and 461 of this title" preceding "any" at the beginning of the fourth sentence.
Amendments--1999. Subsec. (a): Act No. 49 inserted "shall not exceed the adjusted liability" following "tax liability" and deleted the text beginning "shall not exceed" and ending "by $15,000.00" at the end of the subsection.
Subsec. (b): Amended generally by Act No. 1.
Amendments--1997 (Adj. Sess.). Subsec. (a): Deleted "tax grand list" before "value" near the beginning.
Subsec. (b): Rewrote the third sentence, adding the provision for nonresidential property at the end; inserted "and collected" in the fourth sentence; and rewrote the last sentence, which had required nonresidential property taxes to be collected under chapter 133 of this title and homesteads to be assessed without regard to the adjustment under chapter 154 of this title.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 71 (Adj. Sess.), § 123(a) makes the amendment of subsec. (a) retroactive to Jan. 1, 1998; §§ 81(b) and 123(g) make the addition of subsec. (d) effective July 1, 1998; and §§ 81(e) and 123(m) make the amendment of subsec. (b) effective Jan. 1, 1999.
Applicability--2003 2003, No. 68 , § 87(1) provides that Secs. 1-4 of that act [Sec. 4 amends this section], relating to education property tax, shall apply to fiscal years 2005 and after; except that all after the first sentence of 32 V.S.A. § 5402(b)(3) shall apply to tax bills issued after April 1, 2005; and except that in Sec. 3, in 32 V.S.A. § 5401(12), the percentage of the statewide average spending used to calculate the district spending adjustment in fiscal year 2005 shall be 135 percent, and in fiscal year 2006 shall be 130 percent, and in fiscal years 2007 and after shall be 125 percent.
Applicability-- 2003, No. 76 (Adj. Sess.). 2003, No. 76 (Adj. Sess.), § 33(1), eff. Feb. 17, 2004, with transition rules.
Applicability-- 2003, No. 80 (Adj. Sess.) 2003, No. 80 (Adj. Sess.), § 90(a), eff. March 8, 2004, provided in part that Sec. 49c of that act, which added subsec. (d), shall apply to fiscal years 2005 and after.
Applicability-- 2007, No. 33 amendment. 2007, No. 33 , § 12(3), provides in part that Sec. 11 of the act, which amended subsec. (b)(2) of this section, shall apply to claims filed in 2007 and after.
Applicability-- 2007, No. 65 amendment. 2007, No. 65 , § 299(g), provides in part that Sec. 289 of the act, which amends subsec. (c) of this section, shall apply to fiscal year 2009.
Applicability--2007 (Adj. Sess.) amendment to subsec. (b). 2007, No. 190 (Adj. Sess.), § 102(1), provides: "Sec. 10 [which amended subsec. (b)] (property tax bill notice on education spending and rates) shall apply to property tax bills for 2008 and after."
Applicability-- 2007, No. 190 (Adj. Sess.) amendment. 2007, No. 190 (Adj. Sess.), § 102(2), provides: "Sec. 11 provisions regarding final date for grand list information used in net education tax calculation shall take effect July 1, 2008; and Sec. 11 provisions regarding town retention of $15.00 late fee for property tax adjustment claims shall apply to claims filed in 2008 and after."
Applicability--2009 amendment of subdiv. (b)(1). 2009, No. 1 (Sp. Sess.), § H.58(2) provides that H.23 [which amended subdiv. (b)(1) of this section] shall apply to homestead property tax bills mailed in 2009 and after.
Applicability--2012 education property taxes. 2011, No. 45 , § 37(2) provides: "Sec. 4 (fiscal year 2012 property tax rates) and Sec. 5 (fiscal year 2012 base education payment amount) shall apply to fiscal year 2012 education property taxes."
Applicability of section. 2015, No. 46 , § 52(h) provides that the amendments to this section shall take effect on July 1, 2015 and shall apply to fiscal year 2017 and after.
Effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(5) provides: "Secs. H.12-H.13 (municipal and education super-circuitbreaker and credit limits) [which amended 32 V.S.A. §§ 6066 and 6067] and H.14-H.15 (property tax bill requirements) [which amended this section and 32 V.S.A. § 6066a] shall take effect on July 1, 2019 and apply to fiscal year 2020 and after."
Transition for fiscal years 1999 and 2000. 1997, No. 60 , § 50, provided transition tax rates for fiscal years 1999 and 2000.
Fiscal year 2000; determination of tax rate. 1997, No. 156 (Adj. Sess.), § 56, provided transition tax rates and equalize yield amount.
Fiscal years 2000 and 2001; determination of tax rate. 1999, No. 1 , § 106e, provides fiscal year 2000 and 2001 transition tax rates for so-called "Champion Land".
Fiscal year 2002; current use reimbursement. 2001, No. 63 , § 40, provided, in part, transition rules for current use reimbursement on so-called "Champion Land".
Option to remove school construction spending from local education spending. 2001, No. 144 (Adj. Sess.), § 43, provides that a school district may vote to remove certain school construction spending from the calculation of local education spending.
Fiscal year 2012 education property tax rate. 2011, No. 45 , § 4 provides: "(a) For fiscal year 2012 only, the education property tax imposed under 32 V.S.A. § 5402(a) shall be reduced from the rates of $1.59 and $1.10 and shall instead be at the following rates:
"(2) the tax rate for homestead property shall be $0.87 multiplied by the district spending adjustment for the municipality, per $100.00 of equalized property value as most recently determined under 32 V.S.A. § 5405.
"(b) For claims filed in 2012 only, 'applicable percentage' in 32 V.S.A. § 6066(a)(2) shall be reduced from 2.0 percent and instead shall be 1.80 percent multiplied by the fiscal year 2012 district spending adjustment for the municipality in which the homestead residence is located; but in no event shall the applicable percentage be less than 1.80 percent."
Fiscal year 2012 base education payment amount. 2011, No. 45 , § 5 provides: "Notwithstanding 16 V.S.A. § 4011(b) or any other provision of law, the base education payment for fiscal year 2012 shall be $8,544.00."
Fiscal year 2013 education property tax rate. 2011, No. 143 (Adj. Sess.), § 38 provides: "(a) For fiscal year 2013 only, the education property tax imposed under 32 V.S.A. § 5402(a) shall be reduced from the rates of $1.59 and $1.10 and shall instead be at the following rates:
"(1) the tax rate for nonresidential property shall be $1.38 per $100.00; and
"(2) the tax rate for homestead property shall be $0.89 multiplied by the district spending adjustment for the municipality per $100.00 of equalized property value as most recently determined under 32 V.S.A. § 5405.
"(b) For claims filed in 2013 only, 'applicable percentage" in 32 V.S.A. § 6066(a)(2) shall be reduced from 2.0 percent and instead shall be 1.80 percent multiplied by the fiscal year 2013 district spending adjustment for the municipality in which the homestead residence is located; but in no event shall the applicable percentage be less than 1.80 percent."
Fiscal year 2014 education property tax rates and applicable percentage. 2013, No. 52 , § 1 provides: "(a) For fiscal year 2014 only, the education property tax imposed under 32 V.S.A. § 5402(a) shall be reduced from the rates of $1.59 and $1.10 and shall instead be at the following rates:
"(1) the tax rate for nonresidential property shall be $1.44 per $100.00; and
"(2) the tax rate for homestead property shall be $0.94 multiplied by the district spending adjustment for the municipality per $100.00 of equalized property value as most recently determined under 32 V.S.A. § 5405.
"(b) For claims filed in 2014 only, 'applicable percentage' in 32 V.S.A. § 6066(a)(2) shall be reduced from 2.0 percent and instead shall be 1.80 percent multiplied by the fiscal year 2014 district spending adjustment for the municipality in which the homestead residence is located; but in no event shall the applicable percentage be less than 1.80 percent."
Education Taxes in Vernon. 2013, No. 174 (Adj. Sess.), § 62 provides: "Notwithstanding any other provision of law, for the purposes of 32 V.S.A. § 5402(d), the town of Vernon shall continue to be treated as if its grand list included an operating electric generating plant subject to the tax under 32 V.S.A. chapter 213 until the end of fiscal year 2018, and shall be taxed as follows:
"(1) for fiscal year 2017, the town of Vernon shall be subject to the nonresidential education property tax and the homestead education property tax at 83 percent of the rate as calculated under 32 V.S.A. § 5402(a);
"(2) for fiscal year 2018, the town of Vernon shall be subject to the nonresidential education property tax and the homestead education property tax at 91 percent of the rate as calculated under 32 V.S.A. § 5402(a); and
"(3) for fiscal year 2019 and after, the town of Vernon shall be subject to the nonresidential education property tax and the homestead education property tax at 100 percent of the rate as calculated under 32 V.S.A. § 5402(a)."
Fiscal year 2016 education property tax rates and applicable percentage 2015, No. 46 , § 35 provides: "(a) For fiscal year 2016 only, the education property tax imposed under 32 V.S.A. § 5402(a) shall be reduced from the rates of $1.59 and $1.10 and shall instead be at the following rates:
"(1) the tax rate for nonresidential property shall be $1.535 per $100.00; and
"(2) the tax rate for homestead property shall be $0.99 multiplied by the district spending adjustment for the municipality per $100.00 of equalized property value as most recently determined under 32 V.S.A. § 5405.
"(b) For claims filed in 2015 only, 'applicable percentage' in 32 V.S.A. § 6066(a)(2) shall be reduced from 2.0 percent and instead shall be 1.80 percent multiplied by the fiscal year 2015 district spending adjustment for the municipality in which the homestead residence is located; but in no event shall the applicable percentage be less than 1.80 percent."
Fiscal year 2016 base education amount. 2015, No. 46 , § 36 provides: "As provided in 16 V.S.A. § 4011(b), the base education amount for fiscal year 2016 shall be $9,459.00."
Property dollar equivalent yield, and nonresidential rate for fiscal year 2019. 2018, No. 11 (Sp. Sess.), § H.10 provides: "(a) Pursuant to 32 V.S.A. § 5402b(b), for fiscal year 2019 only, the property dollar equivalent yield shall be $10,220.00.
"(b) Pursuant to 32 V.S.A. § 5402b(b), for fiscal year 2019 only, the income dollar equivalent yield shall be $12,380.00.
"(c) Notwithstanding any other provision of law, the nonresidential rate for fiscal year 2019 shall be $1.58 per $100.00 of equalized education property value under 32 V.S.A. § 5402(a)(1)."
Property dollar equivalent yield, income dollar equivalent yield, and nonhomestead rate for fiscal year 2021. 2019, No. 122 (Adj. Sess.), § 1 provides: "(a) Pursuant to 32 V.S.A. § 5402b(b), for fiscal year 2021 only, the property dollar equivalent yield shall be $10,998.00.
"(b) Pursuant to 32 V.S.A. § 5402b(b), for fiscal year 2021 only, the income dollar equivalent yield shall be $13,535.00.
"(c) Notwithstanding any other provision of law, the nonhomestead rate for fiscal year 2021 shall be $1.628 per $100.00 of equalized education property value under 32 V.S.A. § 5402(a)(1)."
For purposes of phase-in provision applicable to statewide education property tax, state's methodology for calculating town's municipal budget growth from fiscal year 1998 to fiscal year 1999, which applied a consistent definition for the term "municipal budget" from one fiscal year to the next, comported with the legislature's intent to limit the amount of municipal budget growth that can be considered in calculating the forty percent cap on increased taxes resulting from Equal Educational Property Act of 1997. Town of Killington v. State, 172 Vt. 182, 776 A.2d 395 (2001).
Cited. Schievella v. Department of Taxes, 171 Vt. 591, 765 A.2d 479 (mem.) (2000); Town of Killington v. Department of Taxes, 176 Vt. 70, 838 A.2d 91 (2003).
Former § 5402a. Former § 5402a, relating to electric generating plant education property tax, was derived from 1999, No. 49 , § 89 and amended by 2003, No. 50 , § 2 and was effective for taxes due in 2005 and after.
Added 2003, No. 68 , § 5, eff. June 18, 2003; amended 2005, No. 185 (Adj. Sess.), § 10; 2009, No. 160 (Adj. Sess.), §§ 50, 51, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 285, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 52; 2015, No. 46 , § 32; 2015, No. 132 (Adj. Sess.), § 4; 2018, No. 11 (Sp. Sess.), §§ H.10a, H.29.
2019 Subdiv. (a)(4): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Subdiv. (a)(4): Substituted "credit" for "adjustment" in accordance with 2019, No. 51 , § 33(2).
Amendments--2018 (Sp. Sess.). Subdiv. (a)(4): Substituted "average" for "median" preceding "education" throughout the subdivision and inserted "and" following "property".
Amendments--2015 (Adj. Sess.) Subsec. (c): Added.
Amendments--2015. Subsecs. (a) and (b): Amended generally.
Amendments--2013 (Adj. Sess.). Subsec. (a): Act No. 92 substituted "Agency of Education, the Secretary of Administration, and the Joint Fiscal Office" for "department of education, the secretary of administration and the joint fiscal office" following "consultation with the".
Subsec. (b): Act No. 174 substituted "1.94 percent" for "1.8 percent" at the end.
Amendments--2009 (Adj. Sess.) Subsec. (c): Added.
Amendments--2005 (Adj. Sess.). Subsec. (b): Added "but the applicable percentage base shall not be adjusted below 1.8 percent" following "title".
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(14) provides that Sec. 52 (applicable percentage) [which amended subsec. (b) of this section] shall take effect on July 1, 2014 and apply to the Commissioner's recommendations beginning for fiscal year 2016.
Applicability of subsecs. (a) and (b). 2015, No. 46 , § 52(h) provides that the amendments to this section shall take effect on July 1, 2015 and shall apply to fiscal year 2017 and after.
Calculation of dollar equivalent for education property tax rates. 2011, No. 143 (Adj. Sess.), § 40 provides: "In order to lead to greater understanding of education property tax rates, annually, by December 1, and in conjunction with the recommendations under 32 V.S.A. § 5402b, the commissioner of taxes shall calculate, for purposes of illustration, the dollar equivalent for the forthcoming fiscal year and report the same to the general assembly. For purposes of this subsection, 'dollar equivalent' means the amount of revenue per equalized pupil that would result under a homestead tax rate of $1.00 per $100.00 of equalized education property value, an applicable percentage in 32 V.S.A. § 6066(a)(2) of 2.0 percent, and sufficient statutory reserves under 16 V.S.A. § 4026 and 32 V.S.A. § 5402b. For example, for fiscal year 2013, the dollar equivalent under this definition would equal $9,912.00 per pupil."
Property dollar equivalent yield and income dollar equivalent yield for fiscal year 2017. 2015, No. 132 (Adj. Sess.), § 1 provides: "Pursuant to 32 V.S.A. § 5402b(b), for fiscal year 2017 only:
"(1) the property dollar equivalent yield is $9,701.00; and
"(2) the income dollar equivalent yield is $10,870.00."
Nonresidential property tax rate for fiscal year 2017. 2015, No. 132 (Adj. Sess.), § 2 provides: "For fiscal year 2017 only, the nonresidential education property tax imposed under 32 V.S.A. § 5402(a)(2) shall be reduced from the rate of $1.59 and instead be $1.535 per $100.00."
Added 2007, No. 92 (Adj. Sess.), § 25; amended 2011, No. 127 (Adj. Sess.), § 5, eff. Jan. 1, 2013.
Amendments--2011 (Adj. Sess.) Subsec. (a): Substituted "one megawatt" for "five megawatts".
Municipal property taxed unaffected. 2007, No. 92 (Adj. Sess.), § 26, provides: "Application of alternative education property tax to a wind-powered electric generating facility under 32 V.S.A. § 5402c shall have no effect upon the assessment of municipal taxes upon that facility by any municipality in this state."
Added 2019, No. 51 , § 26.
Former § 5403. Former § 5403, relating to assessment, adjustment and payment of homestead education property, tax was derived from 1997, No. 60 , § 45 and amended by 1997, No. 71 (Adj. Sess.), § 9 and No. 71, Adj. Sess.), § 62. This section was repealed by 1999, No. 1 , § 60g(a), eff. Mar. 31, 1999.
Effective date. Addition of this section by 2019, No. 51 takes effect July 1, 2019 and applies to grand lists lodged after that date pursuant to No. 51, § 41(5).
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 2003, No. 68 , § 29, eff. June 18, 2003; 2009, No. 160 (Adj. Sess.), § 5, eff. June 4, 2010; 2013, No. 92 (Adj. Sess.), § 286, eff. Feb. 14, 2014.
2019. Subsec. (a): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Amendments--2013 (Adj. Sess.). Subsec. (c): Substituted "Secretary of Education" for "commissioner of education" preceding ", who shall withhold", "either" for "the" following "except from wondering", and deleted "or commissioner" preceding "has an opinion".
Amendments--2009 (Adj. Sess.) Subsec. (b): Inserted "or other" following "electronic" in the first sentence.
Amendments--2003. Subsec. (a): Substituted "housesite" for "homestead" in two places.
Amendments--2001 (Adj. Sess.) Subsec. (b): Substituted "August 15" for "July 15" in the first sentence.
Amendments--2001. Designated the existing provisions of the section as subsec. (a) and added subsecs. (b)-(d).
Effective date of amendments--2001. 2001, No. 63 , § 283(c), provided in part that section 163a of this act, which amended this section, shall take effect for fiscal years 2004 and thereafter.
Applicability of 2003 amendment to subsec. (a). 2003, No. 68 , § 87(5) provides that Sec. 29 of that act, which amends subsec. (a) of this section, relating to miscellaneous conforming changes to education property tax provisions, shall apply to fiscal years 2005 and after.
(II) the percentage of that revenue that shall be paid to the Education Fund;
(III) the percentage that shall be paid to the municipality; and
(IV) the percentage of the revenue paid to the municipality that shall be used to pay financing incurred for development of the tax increment financing district.
Authority to adopt rules. The Vermont Economic Progress Council is hereby granted authority to adopt rules in accordance with 3 V.S.A. chapter 25 for the purpose of providing clarification and detail for administering the provisions of 24 V.S.A. chapter 53, subchapter 5 and the tax increment financing district provisions of this section. A single rule shall be adopted for all tax increment financing districts that will provide further clarification for statutory construction and include a process whereby a municipality may distribute excess increment to the Education Fund as allowed under 24 V.S.A. § 1900 . From the date the rules are adopted, the municipalities with districts in existence prior to 2006 are required to abide by the governing rule and any other provisions of the law in force; provided, however, that the rule shall indicate which specific provisions are not applicable to those districts in existence prior to January 2006.
(2) Authority to issue decisions.
(A) The Secretary of Commerce and Community Development, after reasonable notice to a municipality and an opportunity for a hearing, is authorized to issue decisions to a municipality on questions and inquiries concerning the administration of tax increment financing districts, statutes, rules, noncompliance with 24 V.S.A. chapter 53, subchapter 5, and any instances of noncompliance identified in audit reports conducted pursuant to subsection ( l ) of this section.
(B) The Vermont Economic Progress Council shall prepare recommendations for the Secretary prior to the issuance of a decision. As appropriate, the Council may prepare such recommendations in consultation with the Commissioner of Taxes, the Attorney General, and the State Treasurer. In preparing recommendations, the Council shall provide a municipality with a reasonable opportunity to submit written information in support of its position. The Secretary shall review the recommendations of the Council and issue a final written decision on each matter within 60 days of the receipt of the recommendations. However, pursuant to subdivision (5) of this subsection (j), the Secretary may permit an appeal to be taken by any party to a Superior Court for determination of questions of law in the same manner as the Supreme Court may by rule provide for appeals before final judgment from a Superior Court before issuing a final decision.
(3) Remedy for noncompliance. If the Secretary issues a decision under subdivision (2) of this subsection that includes a finding of noncompliance and that noncompliance has resulted in the improper reduction in the amount due the Education Fund, the Secretary, unless and until he or she is satisfied that there is no longer any such failure to comply, shall request that the State Treasurer bill the municipality for the total identified underpayment. The amount of the underpayment shall be due from the municipality upon receipt of the bill. If the municipality does not pay the underpayment amount within 60 days, the amount may be withheld from any funds otherwise payable by the State to the municipality or a school district in the municipality or of which the municipality is a member.
(4) Referral; Attorney General. In lieu of or in addition to any action authorized in subdivision (3) of this subsection (j), the Secretary of Commerce and Community Development or the State Treasurer may refer the matter to the Office of the Attorney General with a recommendation that an appropriate civil action be initiated.
(k) The Vermont Economic Progress Council may require a third-party financial and technical analysis as part of the application of a municipality applying for approval of a tax increment financing district pursuant to this section. The applicant municipality shall pay a fee to cover the actual cost of the analysis to be deposited in a special fund which shall be managed pursuant to chapter 7, subchapter 5 of this title and be available to the Council to pay the actual cost of the analysis.
( l ) The State Auditor of Accounts shall conduct performance audits of all tax increment financing districts according to a schedule, which will be arrived at in consultation with the Vermont Economic Progress Council. The cost of conducting each audit shall be considered a "related cost" as defined in 24 V.S.A. § 1891(6) and shall be billed back to the municipality. Audits conducted pursuant to this subsection shall include a review of a municipality's adherence to relevant statutes and rules adopted by the Vermont Economic Progress Council pursuant to subsection (j) of this section, an assessment of record keeping related to revenues and expenditures, and a validation of the portion of the tax increment retained by the municipality and used for debt repayment and the portion directed to the Education Fund.
(1) For municipalities with a district created prior to January 1, 2006 and a debt repayment schedule that anticipates retention of education increment beyond fiscal year 2016, an audit shall be conducted when approximately three-quarters of the period for retention of education increment has elapsed, and at the end of that same period, an audit shall be conducted for the final one-quarter period for retention of education increment, except that for the Milton Catamount/Husky district and the Burlington Waterfront district only a final audit shall be conducted to cover the period from the effective date of the rules pursuant to subdivision (j)(1) of this section to the end of the retention period.
(2) For municipalities with a district created after January 1, 2006 and approved by the Vermont Economic Progress Council, an audit shall be conducted five years after the first debt is incurred and a second audit seven years after completion of the first audit. A final audit will be conducted at the end of the period for retention of education increment.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 47, eff. March 11, 1998; 2003, No. 76 (Adj. Sess.), § 7, eff. Jan. 1, 2004; 2003, No. 163 (Adj. Sess.), § 33, eff. Jan. 1, 2004; 2005, No. 184 (Adj. Sess.), § 2h; 2007, No. 81 , §§ 12, 13, eff. June 11, 2007; 2007, No. 190 (Adj. Sess.), §§ 61, 63, 64; 2009, No. 47 , § 6, eff. May 28, 2009; 2011, No. 45 , § 15a, eff. May 24, 2011; 2013, No. 80 , §§ 12-16, eff. June 7, 2013; 2013, No. 174 (Adj. Sess.), §§ 13, 14, eff. June 4, 2014; 2015, No. 11 , § 28; 2015, No. 57 , § 60, eff. Jan. 1, 2014; 2015, No. 157 (Adj. Sess.), § H.6, eff. Jan. 1, 2017; 2017, No. 69 , § J.4, eff. June 28, 2017; 2017, No. 154 (Adj. Sess.), § 33, eff. May 21, 2018; 2019, No. 14 , § 77, eff. April 30, 2019.
Reference in text. The reference to 24 V.S.A § 1897, referred to in subdiv. (h)(2)(a), was repealed by 2013, No. 80 , § 7.
2019. Subsec. (b): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Amendments--2019 Subsec. (a): Deleted the first sentence.
Subsec. (h): Deleted "Criteria for approval." at the beginning of the introductory paragraph.
Subsec. (j): Deleted the introductory paragraph.
Amendments--2017 (Adj. Sess.). Subsec. (i): Deleted "and on Finance" following "Housing and General Affairs" in the first sentence, deleted "of the General Assembly" preceding "on or before April 1", and added the last sentence.
Amendments--2017. Subsecs. (f) and (h): Amended generally.
Subdiv. (a)(3): Amended generally.
Subdiv. (c)(1): Amended generally.
Subdiv. (c)(2): Substituted "forestland" for "forest land" preceding "open space".
Subdiv. (c)(3): Amended generally.
Amendments--2015. Subdiv. (a)(6): Act No. 57 rewrote the fifth sentence and added the sixth sentence.
Subsec. (i): Act No. 11 substituted "measures" for "indicators" following "set of performance" in the second sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (j)(2)(A): Substituted "on questions and inquiries concerning" for "regarding questions and inquiries about" following "decisions to a municipality".
Subdiv. (j)(2)(B): Inserted "written" following "Council and issue a final", and substituted "receipt of the recommendations" for "recommendation" at the end of the fourth sentence.
Subdiv. ( l )(1): Inserted ", except that for the Milton Catamount/Husky district and the Burlington Waterfront district only a final audit shall be conducted to cover the period from the effective date of the rules pursuant to subdivision (j)(1) of this section to the end of the retention period" at the end.
Subdiv. ( l )(2): Substituted "five years after the first debt is incurred and a second audit seven years after completion of the first audit" for "at the end of the 10-year period in which debt can be incurred and again approximately halfway through the 20-year period for retention of education increment; provided, however, that an audit shall occur no more than one time in a five-year period" at the end of the first sentence.
Amendments--2013. Subsec. (g): Amended generally.
Subdiv. (h)(1): Deleted the former second sentence.
Subsec. (i): Amended generally.
Subsec. (j): Rewrote the subsec.
Subsec. (k): Substituted "Council" for "board" preceding "to pay".
Subsec. ( l ): Rewrote the subsec.
Amendments--2011. Subsec. ( l ): Inserted "conduct an" preceding "audit", "of" following "audit"; substituted "four" for "three" preceding "years"; inserted "and bill back to the municipality the charge for the audit" following "years" and added the second and third sentences.
Amendments--2009. Subsec. (k): Added present subsec. (k), redesignated former subsec. (k) as present subsec ( l ).
Amendments--2007 (Adj. Sess.). Subsec. (e): Repealed.
Subsec. (f): Substituted "financing of" for "debt issued to finance" following "repayment of" and inserted "pursuant to 24 V.S.A. § 1894" following "20 years".
Subsec. (g): Deleted references to subsec. (e).
Subdiv. (h)(1)(C): Substituted "financing incurred for development of the tax increment financing district" for "the municipal tax increment bonds".
Subdiv. (h)(4): Substituted "increment" for "incentive" preceding "financing district".
Subdiv. (h)(4)(C): Substituted "remediation" for "mitigation" preceding "and redevelopment".
Amendments--2007. Subsec. (b): Inserted "subject to the provisions of subsection 5930(f) of this title" at the end of the first sentence.
Subsec. (e): Deleted "for up to ten years" following "value" in the first sentence and added the present second sentence.
Amendments--2005 (Adj. Sess.). Subsec. (e): Added "Allocations" preceding "A municipality"; inserted "on behalf of a person" following "municipality"; substituted "subsections 5930a(c) and (d)" for "section 5930a", "for" for "to support economic development through the purchase or financing of" preceding "infrastructure" and "that includes" for "including, but not limited to" following "infrastructure" and inserted "telecommunications and" preceding "utility".
Subsec. (f): Rewrote the subsec.
Subsecs. (g)-(i): Added.
Amendments--2003 (Adj. Sess.). Subsec. (a): Act No. 163 inserted "and exemptions" following "agreements" in the first sentence and "or exemption" following "agreement" in two places in the second sentence of the introductory paragraph.
Subdiv. (a)(6): Added by Act No. 76.
Act No. 163 substituted "parcel" for "building" following "unit" in the first sentence, rewrote the second sentence, and substituted "units" for "unit building" preceding "means" and "residential rental" for "a building containing" thereafter in the third sentence.
Amendments--1997 (Adj. Sess.). In subsec. (a), substituted the first sentence and the words "A tax agreement" for "Tax stabilization agreements"; in subdiv. (a)(1)(A) substituted "a tax stabilization agreement for any purpose authorized" for "an agreement"; in subdiv. (a)(2) substituted "a tax stabilization agreement relating to industrial or commercial property" for "an agreement"; substituted "Vermont economic progress council" for "general assembly" throughout the section; added subsecs. (c), (d) and (e) and redesignated the former subsec. (c) as subsec. (f); and made numerous other changes.
Effective date. 2005, No. 184 (Adj. Sess.), § 18(b) as amended by 2007, No. 190 (Adj. Sess.), § 69 provides: "Those provisions of Sec. 2h adding 32 V.S.A. § 5404a(h)(3)(D) [location criteria] are repealed effective July 1, 2009."
Retroactive effective date--2003 (Adj. Sess.) amendment. 2003, No. 163 (Adj. Sess.), § 49(g), provided that the amendments to subsec. (a) and subdiv. (a)(6) shall be retroactive to January 1, 2004.
Retroactive effective date. 2011, No. 45 , § 37(15) provides: "Sec. 15b (Milton TIF) shall apply retroactively to July 1, 2008."
Retroactive effective date--2015 amendment. 2015, No. 57 , § 99(9) provides that notwithstanding 1 V.S.A. § 214, the amendment to subdiv. (a)(6) by that act shall take effect retroactively on January 1, 2014.
Applicability--2007 amendment 2007, No. 81 , § 22, provides in part that Secs. 12 and 13 of the act, which amended this section, shall apply to claims filed in 2007 and after.
Applicability of 2011 amendment. 2011, No. 45 , § 37(12) provides: "Sec. 15a [which amended this section] (tax increment audits) shall apply only to audits initiated by the state auditor of accounts after January 1, 2012."
Applicability of 2013 amendment. 2013, No. 80 , § 20(b) provides: "Secs. 2 through 9, 11, and 12 (clarification of ambiguous statutes) [which amended this section and 24 V.S.A. §§ 1891, 1892, 1894-1898 (except Sec. 6(b)), 1900 and 32 V.S.A. § and 5404a] of this act shall apply to any tax increment retained for all taxes assessed on the April 1, 2013 grand list."
Implementation. 2017, No. 69 , § J. 5 provides: "Secs. J.1- J.4 [which amended this section, 24 V.S.A. § 1892 and 24 V.S.A. § 1894] of this act shall apply only to tax increment financing district applications filed, and districts approved, on or after the date of passage of this act [June 8, 2017]."
VEGI; Annual calendar year caps. 2005, No. 184 (Adj. Sess.), § 11 provides: "(a) Net negative awards cap. Notwithstanding any other provision of law, in any calendar year, the annual authorization for the total net fiscal cost of Vermont employment growth incentives that the Vermont economic progress council or the economic incentive review board may approve under 32 V.S.A. § 5930b(b)(5) shall not exceed $1,000,000.00 from the general fund.
"(b) Restrictions to labor market area. Employment growth incentives within the annual authorization amount in subsection (a) of this section shall be granted solely for awards to businesses located in a labor market area of this state in which the rate of unemployment is greater than the average for the state or in which the average annual wage is below the average annual wage for the state. For the purposes of this section, a "labor market area" shall be as determined by the department of labor.
"(c) Overall gross cap on total employment growth incentive and education tax incentive authorizations. For any calendar year, the total amount of employment growth incentives the Vermont economic progress council or the economic incentive review board is authorized to approve under 32 V.S.A. 5930b and property tax stabilizations and allocations under 32 V.S.A. 5404a(a) and (e) shall not exceed $10,000,000.00 from the general fund and education fund combined each year. This maximum annual amount may be exceeded by the Vermont economic progress council upon application to and approval by the Emergency Board."
Tax increment financing districts; CAP. 2005, No. 184 (Adj. Sess.), § 2i as amended by 2007, No. 190 (Adj. Sess.), § 67 provides: "Notwithstanding any other provision of law, the Vermont economic progress council may not approve the use of education tax increment financing for more than six tax increment financing districts and no more than one newly created tax increment financing district in any municipality within the period of five state fiscal years beginning July 1, 2008. Thereafter no tax increment financing districts may be approved without further authorization by the general assembly."
Treatment of TIF districts for accounting purposes. 2011, No. 45 , § 15b provides: "The town of Milton may elect to treat the Husky and Catamount tax increment financing districts as a single district for purposes of the accounting and reporting requirements established under 32 V.S.A. § 5404a, 24 V.S.A. § 1901, and any rule adopted by the Vermont economic progress council governing tax increment financing districts, and such an election shall be conclusive for purposes of any state audit pursuant to 32 V.S.A. § 5404a(l) ."
Tax increment financing districts. 2013, No. 80 , § 19 provides: "Pursuant to Sec. 3 of this act, 2006 Acts and Resolves No. 184, Sec. 2i, as amended by 2008 Acts and Resolves No. 190, Sec. 67 (tax increment financing districts, cap), is repealed to clarify that the Vermont Economic Progress Council shall not approve any additional tax increment financing districts."
Burlington tax increment financing. 2011, No. 45 , § 15b as amended by 2013, No. 174 (Adj. Sess.), § 7 provides: "(a) Pursuant to 2010 Acts and Resolves No. 54, Sec. 83, the Joint Fiscal Committee approved a formula for the implementation of a payment to the Education Fund in lieu of tax increment payments.
"(b) The terms of the formula approved by the Joint Fiscal Committee are as follows:
"(1) Beginning in the fiscal year in which there is the incurrence of new TIF debt, the City will calculate and make an annual payment on December 10th to the Education Fund each year until 2025. The April 1, 2010 grand list for the area encompassing the existing Waterfront TIF - excluding two parcels at 25 Cherry Street or the Marriott Hotel (SPAN#114-035-20755) and 41 Cherry Street - is the baseline to be used as the starting point for calculating the tax increment that will be divided 25 percent to the State Education Fund and 75 percent to the City of Burlington. At the conclusion of the TIF in FY 2025, any surplus tax increment funds will be returned to the City of Burlington and State Education Fund in proportion to the relative municipal and education tax rates as clarified in a letter from Mayor Bob Kiss to the Chair of the Joint Fiscal Committee dated September 9, 2009.
"(2) The formula for calculating the payment in lieu of tax increment is as follows: first, the difference between the grand list for the Waterfront TIF excluding the two hotel parcels from the fiscal year in which the payment is due and the April 1, 2010 grand list is calculated. Next, that amount is multiplied by the current education property tax rates to determine the increment subject to payment. Finally, this new increment is multiplied by 25 percent to derive the payment amount.
(3) [Repealed.]"
Repeal of VEGI; annual calendar year caps. 2005, No. 184 (Adj. Sess.), § 11 as amended by 2015, No. 51 , § G.3 provided for the repeal of VEGI; annual calendar year caps, retroactively effective January 1, 2015.
Tax increment financing; legislative findings. 2017, No. 69 , § J.1 provides: "The General Assembly finds that the State of Vermont has an important role to play in creating the infrastructure necessary to support downtown development and revitalization, particularly in distressed communities."
Notwithstanding any other provision of law, including the provisions of subdivisions 3481(1) and 3802(1) of this title:
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 2003, No. 121 (Adj. Sess.), § 100, eff. June 8, 2004.
Amendments--2003 (Adj. Sess.). Substituted "of subdivisions 3481(1) and 3802(1) of this title" for "of 32 V.S.A. § 3481(a), and the provisions of 32 V.S.A. § 3802(1)" in the introductory paragraph.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1999, No. 49 , §§ 19, 49, eff. June 2, 1999; 2003, No. 68 , §§ 41, 85, eff. June 18, 2003; 2003 No. 68, § 85, eff. for fiscal year 2005; 2003, No. 76 (Adj. Sess.), § 1, eff. Feb. 17, 2004; 2003, No. 76 (Adj. Sess.), § 28, eff. Jan. 1, 2004; 2009, No. 160 (Adj. Sess.), § 14, eff. June 4, 2010; 2013, No. 73 , § 39, eff. June 5, 2013; 2019, No. 51 , § 27; 2019, No. 175 (Adj. Sess.), § 3, eff. Oct. 8, 2020.
2019. Subsec. (g): Substituted "nonhomestead" for "nonresidential" in accordance with 2019, No. 46 , § 2, eff. Jan. 1, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (f): Substituted "the performance of" for "his or her" in the second sentence and substituted the current last sentence for the former last sentence.
Amendments--2019. Subsec. (g): Added.
Amendments--2013 Subsec. (a): Added "and further provided that the unified towns and gores of Essex County may be treated as one municipality for the purpose of determining an equalized education property grand list and a coefficient of dispersion if the Director determines that all such entities have a uniform appraisal schedule and uniform appraisal practices" to end of subsection.
Amendments--2009 (Adj. Sess.) Subsec. (a): Added the proviso.
Amendments--2003 (Adj. Sess.). Subsec. (c): Inserted "and shall take account of all homestead declaration information available before October 1 each year" to the end of the second sentence.
Subsec. (g): Repealed.
Amendments--2003. Subsec. (d): Added the last sentence.
Subsec. (g): Inserted "homestead or nonresidential" preceding "grand list" throughout the subsection.
Amendments--1999. Subsec. (c): Substituted "April 1" for "January 1" in the second sentence.
Subsec. (g): Added.
Effective date of amendments--2013. 2013, No. No. 73, § 60(7) provides that sec. 39 [which amended this section] shall take effect for the study of the 2013 grand list.
Applicability of 2003 amendment to subsec. (g). 2003, No. 68 , § 87(28) provides that Sec. 85, which amends subsec. (g) of this section, relating to drop in grand list value, shall take effect in fiscal year 2005.
To successfully challenge the equalization methodology used by the commissioner of taxes to determine town's statewide school property tax, it was the town's burden to demonstrate that the approach was wholly irrational and unreasonable in relation to its intended purpose. Town of Killington v. Department of Taxes, 176 Vt. 70, 838 A.2d 91 (2003).
Where there was ample evidence to support a conclusion that the equalization methodology which the commissioner of taxes employed to calculate town's aggregate fair market value was rational, and yielded a reasonably reliable result, this was sufficient to affirm the decision of the valuation appeal board. Town of Killington v. Department of Taxes, 176 Vt. 70, 838 A.2d 91 (2003).
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 10, eff. Jan. 1, 1998; 2003, No. 76 (Adj. Sess.), § 9, eff. Feb. 17, 2004; 2005, No. 75 , § 12; 2013, No. 92 (Adj. Sess.), § 287, eff. Feb. 14, 2014.
Amendments--2013 (Adj. Sess.). Subsec. (b): Substituted "Secretary of Education" for "commissioner of education".
Amendments--2005 Subsec. (c): Deleted "education property tax liabilities, and income sensitivity claims relating to the fiscal year designated by the director" following "property tax rates".
Amendments--2003 (Adj. Sess.). Subsec. (c): Added.
Amendments--1997 (Adj. Sess.). Substituted "equalized education property" for "fair market" in subsecs. (a) and (b), and inserted "for the prior year" in subsec. (b).
Former § 5407. Former § 5407, relating to the Valuation Appeal Board, was derived from 1997, No. 60 , § 45 and amended by 1999, No. 49 , § 50.
The Director shall thereafter notify the town and the Secretary of Education of his or her redetermination of the equalized education property value and coefficient of dispersion of the town or district, in the manner provided for notices of original determinations under section 5406 of this title.
An appeal from the decision of the Superior Court shall be to the Supreme Court under the Vermont Rules of Appellate Procedure.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1999, No. 49 , § 52, eff. June 2, 1999; 2013, No. 92 (Adj. Sess.), § 288, eff. Feb. 14, 2014; 2013, No. 174 (Adj. Sess.), § 16, eff. June 4, 2014; 2018, No. 2 (Sp. Sess.), § 5.
Amendments--2018 (Sp. Sess.). Section amended generally.
Amendments--2013 (Adj. Sess.). Subsec. (a): Act No. 174 substituted "Not later than 35 days after mailing" for "Not later than 30 days after the receipt by its clerk" at the beginning.
Subsec. (b): Act No. 92 substituted "Secretary of Education" for "commissioner of education".
Amendments--1999. Subsecs. (a), (b): Substituted "equalized education property value and" for "fair market value or".
Subsec. (d): Inserted "or the division of property valuation and review" following "a municipality" and substituted "county" for "superior court district" following "court of the" in the first sentence.
Different language in subsections of the statute governing appeals to the valuation appeal board reflects the fact that administrative bodies require different, administrative-specific procedure beyond the provisions of rules governing appeals from governmental agencies; it does not support a legislative intent to exclude that rule and the appellate rule authorizing extensions of time for filing notice of appeal from controlling proceedings under the statute. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Because the legislature knew of rules governing appeals from governmental agencies and authorizing extensions of time for filing notice of appeal, and the provisions in the Administrative Procedure Act (APA) when implementing the APA as procedure in the statute governing appeals to the valuation appeal board, it must be concluded that the legislature intended to allow extensions for excusable neglect in appeals under the statute. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Even though this section does not state explicitly that it is the "exclusive" remedy, the remedy outlined is narrow, circumscribed and highly specific, and, therefore, the section requires exhaustion. Town of Bridgewater v. Department of Taxes, 173 Vt. 509, 787 A.2d 1234 (mem.) (2001).
The rule governing appeals from governmental agencies applies not only to appeals to the superior court, but also to appeals to the valuation appeal board of redeterminations in regard to the Equal Educational Opportunity Act. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Procedural provisions of rules governing appeals from governmental agencies and authorizing extensions of time for filing notice of appeal apply to appellate proceedings under the statute governing appeals to valuation appeal board. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
There is no direct conflict between the statute providing a thirty-day time limit for filing appeals to the valuation appeal board and the appellate rule authorizing extensions of time for filing notice of appeal. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Town's excuse for failing to file a timely appeal to the valuation appeal board, namely, that an internal office procedure breakdown in its counsel's office resulted in the failure to calendar the appeal deadline date, and thus the late filing, was not enough to extend the filing time for appeal. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Applying the rule authorizing extensions of time for filing notice of appeal to the statute governing appeals to the valuation appeal board does not affect the substantive rights of the parties in the case, nor does it jeopardize the execution of the Equal Educational Opportunity Act. In re Town of Killington, 176 Vt. 60, 838 A.2d 98 (2003).
Cited. Town of Killington v. Department of Taxes, 176 Vt. 70, 838 A.2d 91 (2003).
The following shall apply with regard to the statewide education tax imposed under this chapter:
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 11, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 75, eff. January 1, 1999; 1997, No. 156 (Adj. Sess.), § 50, eff. April 29, 1998; 2003, No. 68 , § 21, eff. June 18, 2003; 2019, No. 14 , § 78, eff. April 30, 2019.
Reference in text. Section 5875, referred to in subdiv. (3)(A), was repealed by 1997, No. 156 (Adj. Sess.), § 37.
2007. In subdiv. (3)(A), substituted "5881-5887 and 5891-5895" for "5881, 5882, 5883, 5884, 5885, 5886, 5887, 5891, 5892, 5893, 5894 and 5895" to conform to V.S.A. style.
Revision note - Subdiv. (6), as added by 1997, No. 156 (Adj. Sess.), § 50, redesignated as (8) to avoid conflict with subdivs. (6) and (7) as added by 1997, No. 71 (Adj. Sess.), § 11.
Amendments--2019 Subdiv. (3)(A): Inserted "3202, 3203,", deleted "5869, 5873,", and substituted "5882" for "5881".
Amendments--2003. Inserted "statewide education" preceding "tax" and deleted "and to the local share tax imposed under section 428 or 511 of Title 16" in the introductory paragraph.
Subdiv. (2): Substituted "education tax" for "property or local share tax".
Subdiv. (3): Substituted "education" for "local share".
Subdiv. (3)(C): Substituted "education" for "local share property".
Subdiv. (5): Inserted "and" following "tax"; deleted "local share property tax, and last to" preceding "statewide" and "education" and "property" following "education".
Subdiv. (8): Deleted "property" preceding "taxes".
Amendments--1997 (Adj. Sess.). Act No. 71, § 11 deleted "to municipalities" following "shall apply" in the undesignated paragraph at the beginning; in subsec. (3) substituted "subdivision (2)" for "subdivision (3)"; in subdiv. (3)(B) deleted "and sections 5226 and 5227, and Articles 5 and 6 of chapter 133 of Title 32, shall apply in the same manner to the local share property tax" after the semi-colon and substituted "chapter 133 of Title 32" for "those sections"; deleted subdiv. (3)(D), providing for deposit of revenues into the educational fund; deleted subdiv. (4) relating to the distribution of insufficient payment of taxes by a taxpayer; renumbered subdiv. (5) as (4), inserted "declared" preceding "homestead parcel", and deleted the second sentence pertaining to municipalities using electronic format for transmitting information; and added subdivs. (5), (6) and (7).
Subdiv. (4): Repealed by Act No. 71, § 75.
Subdiv. (8): Added by Act No. 156, § 50.
Applicability of 2003 amendment. 2003, No. 68 , § 87(5) provides that Sec. 21, which amends this section, shall apply to fiscal years 2005 and after.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1999; amended 1997, No. 71 (Adj. Sess.), §§ 12, 13, 14, eff. Jan. 1, 1998; 1997, No. 71 (Adj. Sess.), § 76, eff. January 1, 1999; 1999, No. 1 , § 60g(b); 1999, No. 49 , §§ 31, 53, eff. June 2, 1999; 2003, No. 68 , § 6, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 2, 20, eff. Feb. 17, 2004; 2003, No. 107 (Adj. Sess.), § 18a; 2005, No. 38 , § 6, eff. Jan. 1, 2006; 2005, No. 38 , § 17; 2005, No. 185 (Adj. Sess.), § 6, eff. Jan. 1, 2006; 2007, No. 190 (Adj. Sess.), § 12; 2009, No. 1 (Sp. Sess.), § H.24, eff. June 2, 2009; 2009, No. 1 60 (Adj. Sess.), § 47, eff. June 4, 2010; 2011, No. 45 , § 11, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 25, eff. Jan. 1, 2013; 2013, No. 174 (Adj. Sess.), §§ 17, 18.
Amendments--2013 (Adj. Sess.). Subsec. (g): Rewrote the subsec.
Subsec. (i): Substituted "October 15" for "September 1" following "erroneous declaration, after".
Amendments--2011 (Adj. Sess.). Subsec. (b): Amended generally.
Amendments--2011. Subsec. (g): Amended generally.
Amendments--2009 (Adj. Sess.) Subsecs. (b) and (g): Amended generally.
Amendments--2009 (Sp. Sess.). Subsec. (c): Added.
Amendments--2007 (Adj. Sess.). Subsec. (h): Substituted "0.225" for "one eighth" preceding "of one percent" in the second sentence.
Amendments--2005 (Adj. Sess.). Subsecs. (h), (i): Substituted "September 1" for "July 15" in the first sentence.
Amendments--2005 Subsec. (a): Substituted "homestead owner" for "resident".
Subsec. (b): Substituted "homestead owner" for "resident individual".
Subsec. (h): Substituted "declaration, on or before July 15" for "declaration, before December 1" in the first sentence.
Subsec. (i): Substituted "declaration, after July 15" for "declaration, on December 1 or after " in the first sentence and added the second sentence.
Amendments--2003 (Adj. Sess.). Act No. 76 deleted "and rules governing waiver of penalty for late filing of a homestead declaration in cases of hardship" following "homestead" in subsec. (e), repealed subsec. (f), rewrote former subsec. (g) as subsecs. (g) and (h) and added subsecs. (i) through ( l ).
Act No. 107 rewrote subsec. (h) and inserted "and interest" following "penalties" in subsec. (k).
Amendments--2003. Subsec. (a): Substituted "shall" for "may", "ownership of a" for "one" and "education property tax" for "this chapter".
Subsec. (b): Substituted "without" for "with" preceding "extension" and "shall" for "may" following "individual".
Subsec. (e): Added the present subsec. (e) and redesignated the former subsec. (e) as present subsec. (f).
Subsec. (f): Redesignated former subsec. (f) as present subsec. (g) and amended generally.
Amendments--1999. Subsec. (b): Act No. 49 substituted "on or before the due date for filing the Vermont income tax return, with extension" for "by April 15" following "Annually" at the beginning of the paragraph.
Subsec. (c): Repealed by Act No. 1.
Subsec. (d): Repealed by Act No. 1.
Subsec. (e): Act No. 49 rewrote the second sentence.
Amendments--1997 (Adj. Sess.). Subsec. (a): Deleted "or part year resident" before "may declare".
Subsec. (b): Deleted "or part-year resident" before "individual".
Subsec. (c): Added the language beginning with "and the municipality shall notify".
Subsec. (d): Rewritten.
Subsec. (f): Substituted "eight percent of the education tax assessed on the property, or if the declaration was filed with fraudulent was filed with fraudulent intent, then the commissioner shall assess the taxpayer a penalty in an amount equal to 100 percent of the education tax assessed on the property" for "110 percent of the property tax reduction granted on account of the homestead declaration"; substituted "penalty" for "tax" before "imposed" in the second sentence; and added the last sentence.
Effective date of 2003 amendment. 2003, No. 68 , § 87(3) provides that Sec. 6 of that act, which amends this section, shall take effect January 1, 2004.
Applicability--2005 amendment 2005, No. 38 , § 22(12), provided that Sec. 17 of this act, which amended subsecs. (a) and (b) of this section, shall apply to homestead declarations related to April 1, 2005, and after.
Applicability of 2007 (Adj. Sess.) amendment to subsec. (h). 2007, No. 190 (Adj. Sess.), § 102(3), provides: "Sec. 12 [which amends subsec. (h)] (increasing amount municipalities may retain to 0.225 of one percent of education taxes collected) shall apply to education property taxes for fiscal years 2009 and after."
Applicability of 2009 subsec. (c). 2009, No. 1 (Sp. Sess.), § H.58(3), provides that Sec. H.24 [which added subsec. (c) to this section] shall apply to declarations filed in calendar year 2010 and after."
Applicability of 2011 amendment. 2011, No. 45 , § 37(3) provides: "Sec. 11 [which amended this section] (changes to homestead declaration penalty) and Sec. 13b [which amended 32 V.S.A. § 6066] (veteran's exemption adjustment) shall apply to property tax adjustment claims made in 2011 and after."
Applicability of 2011 (Adj. Sess.) amendment to subsec. (b). 2011, No. 143 (Adj. Sess.), § 63(4) provides that Sec. 25 of this act shall take effect January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(5) provides that Secs. 17 (corrected tax bills due to late filing of declaration) [which amended subsec. (g) of this section], 18 (last date for filing declaration) [which amended subsec. (i) of this section], and 19 (corrected tax bills due to late filing of property tax adjustment claim) [which amended 32 V.S.A. § 6066a(f)] shall take effect on July 1, 2014 and apply to property appearing on grand lists lodged in 2014 and after.
Determination of nonresidential and homestead property for FY 1999 transition. 1997, No. 60 , § 100(g), eff. June 26, 1997, as amended by 1997, No. 71 (Adj. Sess.), § 32, eff. March 11, 1998, provided in part: "For purposes of the fiscal year 1999 transition, the value of nonresidential property and homestead property in each municipality shall be as determined by the Director of Property Valuation and Review based on the grand list information as reported by the Director for January 1, 1997 and using the calculated percentage split between homestead and nonresidential property produced in June 1997 in conjunction with H.527 [Act No. 60] of 1997, in the Joint Fiscal Office document 'Committee of Conference Spreadsheet #6'."
Due date of declaration of homestead. 1999, No. 49 , § 8 provides that, notwithstanding section 5410(d) of Title 32 [which was repealed by 1999, No. 1 , § 60], a declaration of homestead in 1999 shall not be due on the date for filing the income tax return, but shall be filed by October 15, 1999.
Transition to annual homestead filing. 2011, No. 143 (Adj. Sess.), § 25a provides: "For 2013 only, as part of the requirement of annual homestead filings in Sec. 25 of this act, the commissioner shall take steps to publicize and conduct outreach regarding the change in filing requirements. In addition, for 2013 only, the commissioner may use his or her authority under 32 V.S.A. § 3201 to provide a remedy for a taxpayer who fails to file or files an inaccurate classification of property as homestead or nonresidential pursuant to section 5410 of this title, through no fault of the taxpayer."
The Commissioner of Taxes and the Director of Property Valuation and Review may each adopt formal or informal rules in order to carry out the provisions of this chapter.
Added 1997, No. 60 , § 45, eff. Jan. 1, 1998.
Added 2001, No. 63 , § 279, eff. June 16, 2001; amended 2007, No. 65 , § 393, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), § 13, eff. June 6, 2008; 2017, No. 11 , § 60; 2017, No. 73 , § 27, eff. June 13, 2017; 2018, No. 8 (Sp. Sess.), § 9, eff. June 28, 2018.
Amendments--2007 (Adj. Sess.). Rewrote section.
Amendments--2007. Subsec. (b): Amended generally.
Applicability of enactment and effective date. 2001, No. 63 , § 283(b) provided in part that section 279, which added this section, shall take effect June 16, 2001, and shall apply to appeals from grand lists of April 1, 2001 and thereafter.
Repeal of 2017, No. 11 , § 60 amendments. 2018, No. 8 (Sp. Sess.), § 9, effective June 28, 2018 repeals the amendment to subsec. (a) of this section by 2017, No. 11 , § 60.
SUBCHAPTER 1. DEFINITIONS; GENERAL PROVISIONS
SUBCHAPTER 2. TAXATION OF INDIVIDUALS, TRUSTS, AND ESTATES
SUBCHAPTER 3. TAXATION OF CORPORATIONS
SUBCHAPTER 4. WITHHOLDING OF TAXES AT SOURCE
SUBCHAPTER 5. ESTIMATIONS OF NONWITHHELD INCOME TAX
SUBCHAPTER 5A. QUARTERLY FILING AND PAYMENT
SUBCHAPTER 6. RETURNS
SUBCHAPTER 7. PAYMENT OF INCOME TAXES
SUBCHAPTER 8. DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS
SUBCHAPTER 9. ENFORCEMENT AND COLLECTION
SUBCHAPTER 10. CONFIDENTIAL PREPARATION OF RETURNS
SUBCHAPTER 10A. TAXATION OF S CORPORATIONS
SUBCHAPTER 10B. TAXATION OF PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
SUBCHAPTER 11. FINANCIAL SERVICES DEVELOPMENT TAX CREDIT
SUBCHAPTER 11A. TAX CREDITS RELATING TO A JOB DEVELOPMENT ZONE
SUBCHAPTER 11B. RESEARCH AND DEVELOPMENT TAX CREDIT
SUBCHAPTER 11C. NEW JOBS TAX CREDIT
SUBCHAPTER 11D. MANUFACTURER'S INVESTMENT TAX CREDIT
SUBCHAPTER 11E. ECONOMIC ADVANCEMENT TAX INCENTIVES
SUBCHAPTER 11F. TAX CREDIT FOR REHABILITATION OF HISTORIC BUILDINGS
SUBCHAPTER 11G. REHABILITATION TAX CREDIT
SUBCHAPTER 11H. TRAINING TAX CREDIT
SUBCHAPTER 11I. AFFORDABLE HOUSING TAX CREDIT
SUBCHAPTER 11J. VERMONT DOWNTOWN AND VILLAGE CENTER TAX CREDIT PROGRAM
SUBCHAPTER 11L. RESEARCH AND DEVELOPMENT TAX CREDIT
SUBCHAPTER 11M. MACHINERY AND EQUIPMENT INVESTMENT TAX CREDIT
SUBCHAPTER 11N. RECENTLY DEPLOYED VETERAN TAX CREDIT
SUBCHAPTER 12. SETOFF DEBT COLLECTION
SUBCHAPTER 13. FRANCHISE TAX ON WASTE FACILITIES
Reference in text. References in Chapter 151 to the "Internal Revenue Code" refer to Title 26 of the United States Code.
Cross references. Use of private collection agency for the collection of taxes, see § 3109 of this title.
Income and franchise taxes - Prior law. Former chapters 151, 153, 155, 157, 32 V.S.A. §§ 5601-5796, 5901-5943, 6001-6070, and 6101-6106, relating to income and franchise taxes were terminated by 1966, No. 61 , § 2, eff. Jan. 1, 1966, operative Dec. 31, 1965 and Dec. 31, 1966.
As such chapters were terminated they have not been set out in this recompilation. Such chapters were derived from V.S. 1947, §§ 932-983, and amended by:
1959, No. 49 , No. 167, No. 168 , No. 194, No. 202 , No. 242, No. 266 .
1961, No. 112 , No. 129, No. 136 , No. 143, No. 204 .
1963, No. 55 , No. 63, No. 64 , No. 76, No. 95 , No. 105.
1964, No. 39 (Sp. Sess.).
1965, No. 176 , No. 192, No. 193 .
The following definitions shall apply throughout this chapter unless the context requires otherwise:
(I) the "gross-up of dividends" required by the federal Internal Revenue Code to be taken into taxable income in connection with the taxpayer's election of the foreign tax credit;
(II) the amount of income that results from the required reduction in salaries and wages expense for corporations claiming the Targeted Job or WIN credits; and
(III) Subdivision (18)(A)(ii)(III) effective January 1, 2023; see also subdivision (18)(A)(ii)(III) effective January 1, 2022 until January 1, 2023 set out above. any federal deduction or credit that the taxpayer would have been allowed for the cultivation, testing, processing, or sale of cannabis or cannabis products as authorized under 7 V.S.A. chapter 33 or 37, but for 26 U.S.C. § 280E.
(iii) Subdivision (21)(B)(iii)-(iv) effective January 1, 2022; see also subdivision (21)(B)(iii)-(iv) effective until January 1, 2022 set out above. recapture of State and local income tax deductions not taken against Vermont income tax;
(v) Subdivision (21)(B)(v) effective January 1, 2023; see also subdivision (21)(B)(v) effective January 1, 2022 until January 1, 2023 set out above. the amount of any federal deduction or credit that the taxpayer would have been allowed for the cultivation, testing, processing, or sale of cannabis or cannabis products as authorized under 7 V.S.A. chapter 33 or 37, but for 26 U.S.C. § 280E; and
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 1, eff. Jan. 1, 1968 for taxable years beginning on or after January 1, 1968; 1971, No. 73 , § 12, eff. April 16, 1971; 1973, No. 90 , § 4; 1975, No. 190 (Adj. Sess.), § 3, eff. for tax years beginning after December 31, 1974; 1977, No. 17 , § 1, eff., March 22, 1977 for tax years ending on and after December 31, 1976; 1977, No. 117 (Adj. Sess.), §§ 1, 2, eff. Jan. 27, 1978 for tax years commencing on and after January 1, 1977; 1979, No. 105 (Adj. Sess.), §§ 1, 2, § 45, eff. April 2, 1980 for taxable years beginning after January 1, 1979; 1981, No. 152 (Adj. Sess.), § 1, eff. April 12, 1982 for taxable years beginning on and after Jan. 1, 1982; 1985, No. 262 (Adj. Sess.), §§ 5-7, eff. June 4, 1986, affecting income taxes beginning on and after Jan. 1, 1986; 1985, No. 266 (Adj. Sess.), §§ 1, 2, eff. June 4, 1986 for taxable years beginning on and after Jan. 1, 1986; 1987, No. 82 , §§ 4, 5, 9, eff. June 9, 1987 affecting taxable years beginning on and after Jan. 1, 1987; 1987, No. 210 (Adj. Sess.), § 4; 1989, No. 119 , § 2, eff. June 22, 1989, applying to taxes payable for taxable years beginning on and after Jan. 1, 1989; 1989, No. 210 (Adj. Sess.), § 296, eff. May 31, 1990, affecting taxable years beginning on or after Jan. 1, 1990; 1989, No. 222 (Adj. Sess.) § 4, eff. May 31, 1990, applying to taxable years beginning on or after Jan. 1, 1990; 1991, No. 32 , eff. May 18, 1991, §§ 31, 32, eff. May 18, 1991, applying retroactively to taxable years beginning on and after January 1, 1990, § 33 eff. May 18, 1991, applying to loss years ending on and after April 30, 1991; 1991, No. 67 , § 25, eff. June 19, 1991; 1995, No. 29 , §§ 7, 8, eff. April 14, 1995; 1995, No. 169 (Adj. Sess.), §§ 14, 22, eff. May 15, 1996; 1997, No. 156 (Adj. Sess.), §§ 3, 51, eff. April 29, 1998; 2001, No. 67 , §§ 2, 3, eff. June 16, 2001; 2001, No. 140 (Adj. Sess.), §§ 1-3, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 28, eff. June 21, 2002; 2003, No. 67 , § 24a, eff. July 1, 2003; 2003, No. 152 (Adj. Sess.), § 2, eff. June 7, 2004; 2005, No. 94 (Adj. Sess.), § 1, eff. March 8, 2006; 2005, No. 207 (Adj. Sess.), §§ 9, 15, eff. May 31, 2006; 2007, No. 190 (Adj. Sess.), §§ 19, 36; 2009, No. 1 (Sp. Sess.), §§ H.25, H.47, H.51; 2009, No. 2 (Sp. Sess.), §§ 16a, 16b, 17, eff. June 9, 2009; 2009, No. 1 60 (Adj. Sess.), § 60, eff. June 4, 2010; 2013, No. 73 , §§ 17, 18, eff. June 5, 2013; 2015, No. 57 , § 64, eff. Jan. 1, 2015; 2017, No. 73 , § 13a, eff. Jan. 1, 2018; 2018, No. 11 (Sp. Sess.), § H.1, eff. Jan. 1, 2018; 2019, No. 71 , § 1; 2019, No. 71 , § 2, eff. Jan. 1, 2019; 2019, No. 164 (Adj. Sess.), § 18, eff. Jan. 1, 2022; 2019, No. 164 (Adj. Sess.), §§ 18a, 18b, eff. Jan. 1, 2023.
Reference in text. Chapter 71 of Title 8, relating to credit unions, referred to in subdiv. (3)(B), was repealed by 2005, No. 16 , § 4.
2013 In subdiv. (11)(C), substituted "As used in " for "For the purposes of" to conform to V.S.A. style.
Revision note - In subsec. (3)(D) comma changed to semi-colon and "or" deleted at end of (i) and "or" added at end of (ii) to accommodate addition of (iii) to subsection.
Reference in subsec. (3)(E) to chapter 33 of Title 8 was changed to chapter 71 of Title 8 to conform reference to reclassification of such chapter.
In subsec. (3)(F) "chapter 119" was changed to "chapter 123" and in (3)(G) "chapter 123" was changed to "chapter 125" to reflect renumbering of these chapters.
In subsec. (3)(L) word "or" was deleted at end thereof and in (3)(M) "; or" was added to accommodate addition of (N) to subsection.
2009. Redesignated subdivs. (26)(A) and (26)(B), relating to the definition of taxable income, to avoid conflict with the previously designated subdiv. (26), relating to digital business entities.
During the 1991 session, subdiv. (18) was amended twice, by Act Nos. 32 and 67, resulting in two versions of the subdivision. In order to reflect all of the changes enacted by the Legislature during the 1991 session, the text of Act Nos. 32 and 67 was merged to arrive at a single version of subdiv. (18). The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019 (Adj. Sess.). Subdiv. (18)(A)(ii): 2019, No. 164 (Adj. Sess.), § 18 deleted "and" after "foreign tax credit;" in subdiv. (I), substituted "that" for "which" and inserted ", and" following "WIN credits" in subdiv. (II), and added subdiv. (III).
Subdiv. (18)(A)(ii)(III): 2019, No. 164 (Adj. Sess.), § 18a, deleted "18 V.S.A. chapter 86 or" preceding "7 V.S.A. chapter 33 or 37", effective January 1, 2023.
Subdiv. (21)(B)(v): Added by 2019, No. 164 (Adj. Sess.), § 18.
Subdiv. (21)(B)(v): 2019, No. 164 (Adj. Sess.), § 18a, deleted "18 V.S.A. chapter 86 or" preceding "7 V.S.A. chapter 33 or 37", effective January 1, 2023.
Amendments--2019. Subdivs. (21)(B)(ii)(II) and (28)(B)(ii)(II): Inserted "or $350,000.00, whichever is less".
Subdiv. (21)(C)(iv): Added.
Subdiv. (21)(D): Amended generally.
Amendments--2018 (Sp. Sess.). Subdiv. (21): Amended generally.
Amendments--2017. Subdivs. (21) and (27): Amended generally.
Subdiv. (28): Added.
Amendments--2015. Subdiv. (21)(A): Deleted "in excess of $5,000.00" preceding "of State and local" in subdiv. (iii), and added subdiv. (iv).
Amendments--2013 Subdiv. (18): Added subdiv. (18)(B)(i)(III).
Subdiv. (21)(B)(ii): Inserted "reduced by the total amount of any qualified dividend income" after "Internal Revenue Code"; inserted "such" after "$5,000.00 of".
Amendments--2009 (Adj. Sess.) Subdiv. (21)(B): Amended generally.
Amendments--2009 (Sp. Sess). Act No. 1 amended subdiv. (3) generally; added subdiv. (18)(D); added subdiv. (21)(A)(iii); rewrote subdiv. (21)(B)(ii) and added subdiv. (21)(B)(iii).
Act No. 1 added subdiv. (26).
Act No. 2, § 16a added subdivs. (21)(B)(ii), (21)(B)(ii)(I) and the subdiv. (II) designation.
Act No. 2, § 16b added subdiv. (26).
Amendments--2007 (Adj. Sess.). Subdiv. (21): Amended generally.
Amendments--2005 (Adj. Sess.). Subdiv. (18)(C): Act No. 94 substituted "includes" for "is" preceding "the allocable".
Subdivs. (21)(A)(iii) and (21)(B)(iii): Deleted by Act No. 207.
Subdiv. (25): Added by Act No. 207.
Amendments--2003 (Adj. Sess.). Rewrote subdiv. (18) and added subdivs. (22)-(24).
Amendments--2003. Subdiv. (21)(A)(iii): Added.
Subdiv. (21)(B)(ii): Substituted "40" for "forty" preceding "percent".
Subdiv. (21)(B)(iii): Added.
Amendments--2001 (Adj. Sess.) Act No. 140 repealed subdivs. (1) and (4), inserted "without regard to Section 168(k) of the Internal Revenue Code" following "No" in the introductory paragraph of subdiv. (18) and added subdiv. (21).
Act No. 144 amended subdiv. (15) generally.
Amendments--2001. Subdiv. (4): Amended generally.
Subdiv. (7): Inserted "unless otherwise provided" at the end of the subdivision.
Amendments--1997 (Adj. Sess.). Subdiv. (3)(A): Substituted "and" for "express, telegraph, steamboat, trolley, or electric railway corporations, pipe line corporations engaged exclusively in interstate commerce with no receipts or deliveries within this state" after "Railroad".
Subdiv. (19): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (15)(C): Amended generally.
Subdiv. (18)(B): Rewrote the third sentence.
Amendments--1995 Amended subdivs. (1) and (4) generally.
Amendments--1991 Subdiv. (1): Act No. 32 deleted "provided that the first $5,000.00 of such income received by an individual age 62 or over on the last day of the taxable year shall be excluded" following "subdivisions" at the end of the second sentence and deleted the third sentence.
Act No. 67 substituted "fund to the extent such dividend or distribution is attributable to such Vermont state or local obligations" for "legal entity unless at least 50 percent of the value of the assets consist of obligations of Vermont and its political subdivisions" following "distributions from any" in the second sentence.
Subdiv. (4): Act No. 32 added "and without using a method of calculating federal tax liability different than that used for federal purposes" following "Medicare premium" in the first sentence and deleted the second sentence.
Act No. 67 substituted "fund to the extent such dividend or distribution is attributable to such Vermont state or local obligations" for "legal entity unless at least 50 percent of the value of the assets consist of obligations of Vermont and its political subdivisions" following "distributions from any".
Subdiv. (18): Amended generally by Act No. 32.
Act No. 67 purported to substitute "fund to the extent such dividend or distribution is attributable to such Vermont state or local obligations" for "legal entity unless at least 50 percent of the value of the assets consist of obligations of Vermont and its political subdivisions"; however, the change had been previously made by Act No. 32.
Amendments--1989 (Adj. Sess.) Subdiv. (4): Act No. 210 deleted "foreign tax credit" preceding "child care" in the first sentence.
Subdiv. (11): Amended generally by Act No. 222.
Amendments--1989 Subdiv. (4): Inserted "and alternative minimum tax credit" following "dependent care credits" and substituted "or the addition of the supplemental Medicare premium" for "granted or imposed under the laws of the United States" following "surtax upon that liability" in the first sentence.
Amendments--1987 (Adj. Sess.) Subdiv. (3)(A): Deleted "telephone" preceding "telegraph, steamboat".
Amendments--1987 Subdiv. (1): Inserted "unless" following "entity", deleted "which" preceding "consist of" and deleted "state and local obligations other than" thereafter in the second sentence and added the third sentence.
Subdiv. (4): Amended generally.
Subdiv. (18): Inserted "unless" preceding "at least 50 percent", deleted "which" preceding "consist of" and deleted "state and local obligations other than" in the first sentence.
Amendments--1985 (Adj. Sess.) Subdiv. (1): Act No. 262 added the second sentence.
Subdiv. (4): Amended generally by Act No. 262.
Subdiv. (17): Act No. 266 substituted "a person" for "an individual, trust, estate, employer or corporation" preceding "obligated".
Subdiv. (18): Act No. 262 rewrote the first sentence.
Subdiv. (20): Added by Act No. 266.
Amendments--1981 (Adj. Sess.) Subdiv. (11)(A)(i): Deleted proviso that an individual who does not maintain a permanent place of abode within this state during an entire taxable year, and does not spend, in the aggregate, more than 30 days of that taxable year within this state, does not qualify for residency in this state during any portion of that taxable year.
Amendments--1979 (Adj. Sess.) Subdiv. (2): Added the words "or any officer or employee of the department authorized by the commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions mentioned or described in this chapter."
Subdiv. (4): Deleted reference to "general credit, and tax-free covenant bonds credit".
Subdiv. (18): Added the words "or the amount of income which results from the required reduction in salaries and wages expense for corporations claiming the Targeted Job or WIN credits" at the end of the second sentence.
Subdiv. (19), relating to general tax credit, was added by 1977, No. 117 (Adj. Sess.), § 2 and repealed by 1979, No. 105 (Adj. Sess.), § 2.
Amendments--1977 (Adj. Sess.) Subdiv. (4): Added "general credit".
Amendments--1977 Subdiv. (4): Added child care and dependent care credits.
Amendments--1975 (Adj. Sess.) Subdiv. (3)(N): Added.
Amendments--1973 Subdiv. (3)(D)(iii): Added.
Amendments--1971 Subdiv. (18): Amended generally.
Amendments--1967 Amended and rephrased section generally.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 54 makes the addition of subdiv. (19) effective for tax years beginning on and after January 1, 1998 and ending on or before December 31, 2000; however, pursuant to 1999, No. 159 (Adj. Sess.), § 27, the provisions of 1997, No. 156 (Adj. Sess.), § 54 were repealed.
Effective date and applicability of 2017 amendment. 2017, No. 73 , § 32(5) provides: "Sec. 13a (adjusted gross income) shall take effect on January 1, 2018 and apply to taxable year 2018 and after."
Effective date and applicability of 2019 (Adj. Sess.) amendments. 2019, No. 164 (Adj. Sess.), § 33(c) provides that Sec. 18 (income tax deduction) [which amends subdivs. (18) and (21) of this section] shall take effect on January 1, 2022. 2019, No. 164 (Adj. Sess.), § 33(f) provides that Secs. 18a and 18b (income tax deduction) [which further amend subdivs. (18) and (21) of this section] shall take effect on January 1, 2023.
Retroactive effective date and applicability of 2015 amendment to subdiv. (21). 2015, No. 57 , § 99(11) provides that Sec. 64 (taxable income) [which amended subdiv. (21)], notwithstanding 1 V.S.A. § 214, shall take effect retroactively to January 1, 2015, and apply to taxable year 2015 and after.
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(1) provides: "Notwithstanding 1 V.S.A. § 214, Secs. H.1-H.6 (income tax changes) [H.1 amended this section] shall take effect retroactively on January 1, 2018 and apply to taxable year 2018 and after."
Retroactive effective date and applicability of 2019 amendment. 2019, No. 71 , § 24(2) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 2 (medical deduction) shall take effect retroactively on January 1, 2019 and apply to taxable year 2019 and after."
Applicability--1991 amendments. 1991, No. 67 , § 27(c), eff. June 19, 1991, provided in part: "[T]he provision pertaining to use of the same method of tax calculation as that used for federal purposes shall apply retroactively to taxable years beginning on and after January 1, 1990; and provisions repealing the exclusion of non Vermont interest and dividend income for taxpayers 62 or over shall apply to taxable years beginning on or after January 1, 1991; except that provisions deleting the 50 percent asset calculation for exclusion of Vermont obligations from taxation shall take effect, and shall apply to taxable years beginning on or after January 1, 1992."
Applicability--1995 (Adj. Sess.) amendment 1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided in part that section 14 of the act, which amended subdiv. (15) of this section, would apply to tax years beginning on and after Jan. 1, 1996, and that section 22 of the act, which amended subdiv. (18) of this section, would apply to tax years beginning on or after Jan. 1, 1997, but before Jan. 1, 2000.
1999, No. 49 , § 68, provided: "Notwithstanding Sec. 27 of No. 169 of the Acts of 1995 (Adj. Sess.) [set out in the note above], Secs. 21 through 24 of that act (relating to the taxation of S corporations and to the taxation of partnerships and limited liability companies) shall also apply to tax years beginning on and after January 1, 2000. Sections 5915 and 5921 of Title 32 shall continue in effect as amended in Acts 71 and 156 of the Acts of 1998."
Applicability--2001 amendment; expiration of 2001 amendment. 2001, No. 67 , § 8(1), eff. Jun 16, 2001, provided that the amendment to this section, by sections 2 and 3 of the act, "shall apply to taxable years beginning on or after January 1, 2001, but before January 1, 2003, and shall sunset on January 1, 2003."
Applicability--2001 (Adj. Sess.) amendment. 2001, No. 140 (Adj. Sess.), § 43(1) provides that section 1 of this act [which repeals subdivs. (1) and (4) of this section] shall apply to taxable years beginning on or after January 1, 2002.
2001, No. 140 (Adj. Sess.), § 43(1) provides that section 2 of this act [which amends this section by adding subdiv. (21)] shall apply to taxable years beginning on or after January 1, 2002.
2001, No. 140 (Adj. Sess.), § 43(4) provides that section 3 of this act [which amends subdiv. (18) of this section] shall apply to taxable years beginning on or after January 1, 2001.
Applicability of 2003 amendment. 2003, No. 67 , § 26(c) provides that Sec. 24a of that act, which amends this section, shall take effect July 1, 2003 and apply to investments made on or after that date.
Applicability--2003 (Adj. Sess.). 2003, No. 152 (Adj. Sess.), § 23(1) provided in part that section 2 of the act, which amends this section, shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 94 (Adj. Sess.), § 10(1) provides that Sec. 1 of this act [which amended subdiv. (18)(C) of this section] shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2007 (Adj. Sess.) amendment to subdiv. (21)(B). 2007, No. 190 (Adj. Sess.), § 102(6), provides: "Sec. 19 [which amended subdiv. (21)(B)] (regarding a limitation on the reduction of taxable income by the capital gains deduction) shall apply to taxable years 2008 and after."
Applicability of 2007 (Adj. Sess.) amendment to subdiv. (21). 2007, No. 190 (Adj. Sess.), § 102(10), provides: "Sec. 36 [which amended subdiv. (21)] (block of federal bonus depreciation on personal income tax) shall apply to taxable years 2008 and after, and shall apply only to assets placed in service on or after January 1, 2008."
Applicability of 2009 amendments to subdivs. (3) and (18). 2009, No. 1 (Sp. Sess.), § H.58(4), provides that Sec. H.25 [which amended subdivs. (3) and (18) of this section] shall take effect for taxable years beginning on and after January 1, 2010."
Applicability of 2009 (Adj. Sess.) amendment to subdiv. (21). 2009, No. 160 (Adj. Sess.), § 62(18), provides: "Sec. 60 [which amended subdivs. (21)(B)(ii) and (21)(B)(iii) of this section] of this act (capital gains) shall apply to taxable years 2011 and after.
Federal income tax liability. 2001, No. 67 , § 7, eff. June 16, 2001, provided: "'Federal income tax liability,'" as defined in 32 V.S.A. § 5811(4), shall be calculated without regard to the Acceleration of Tax Bracket Credit under 26 U.S.C. § 6428."
Investments deferred under prior law. 2005, No. 207 (Adj. Sess.), § 11 provides: "Capital gain income, the taxation of which was deferred pursuant to 32 V.S.A. § 5811(21)(B)(iii), must be included in the qualified taxpayer's taxable income no later than five years after the taxable year in which the investment that gave rise to the deferral was made."
Inclusion in income of amount of deduction taken for sales and use tax on purchase of new vehicle. 2009, No. 1 (Sp. Sess.), § H.47b(a) provides: "For taxable year 2009 only, a taxpayer shall increase his or her taxable income calculated pursuant to Section 5811(21) by the amount of any deduction taken pursuant to Section 164(a)(6) of the Internal Revenue Code."
2009, No. 1 (Sp. Sess.), § 58(12) as amended by 2009, No. 2 (Sp. Sess.), § 19 provides: "The capital gains exemption provisions of Sec. H.47, which provisions are further amended by Sec. 16a of this act, shall apply to capital gains earned or received by a taxpayer on and after July 1, 2009; and the state income tax deduction add-back provisions of Sec. H.47 shall apply to taxable years beginning on or after January 1, 2009."
Applicability and transition rule. 2009, No. 2 (Sp. Sess.), § 18 provides: "(a) Sec. 16a of this act [which amended subdiv. (21)] shall apply to adjusted net capital gain income earned or received by a taxpayer on or after July 1, 2009 and before January 1, 2011, except that in calculating 2009 taxable year taxes only, taxpayers shall subtract from taxable income 40 percent of adjusted net capital gain income earned or received after December 31, 2008 but before July 1, 2009 and shall subtract from taxable income the first $2,500.00 of adjusted net capital gain income earned or received on or after July 1, 2009 but before January 1, 2010.
"(b) Sec. 16b of this act [which amended 32 V.S.A. 5811(21)] shall apply to adjusted net capital gain income earned or received by a taxpayer on or after January 1, 2011.
"(c) Sec. 17 of this act [which added 32 V.S.A. 5811(26)] shall apply to adjusted net capital gain income earned or received by a taxpayer on or after July 1, 2009."
Grant in lieu of credit; tax treatment. 2011, No. 47 , § 20i provides: "The amount of a clean energy development fund grant made pursuant to 32 V.S.A. § 5930z(f) in lieu of a solar energy tax credit certified under 32 V.S.A. § 5930z(c) shall not be included as Vermont net income under 32 V.S.A. § 5811(18) and shall not be included as taxable income under 32 V.S.A. § 5811(21). This section shall apply to tax years 2010, 2011, and 2012."
Legislative intent. 2019, No. 164 (Adj. Sess.), § 18c provides: "It is the intent of the General Assembly to create an income tax deduction for dispensaries and cannabis establishments for the taxable years beginning on and after January 1, 2022. This deduction shall be available to dispensaries irrespective of their regulation under 18 V.S.A. chapter 86 or 7 V.S.A. chapter 37 and to cannabis establishments licensed and engaged in the activities permitted under 7 V.S.A. chapter 33."
The purpose of income tax statutes is to raise revenue for the state. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
For purposes of Vermont income tax, a corporation's dividend income is reported as part of the Vermont net income from the Federal tax return of a corporate taxpayer. F.W. Woolworth Co. v. Commissioner of Taxes, 133 Vt. 93, 328 A.2d 402 (1974).
Taxpayer did not abandon his domicile in Vermont and was therefore liable as a resident of Vermont income tax, even though he was working on board a ship out of Virginia and spent some weekends with relatives in Virginia, where he recovered from injuries with relatives in Vermont, made visits to Vermont, listed a Vermont address on federal income tax returns and in employment records, was registered to vote on Vermont, and did not file Virginia income tax return. Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989).
Taxpayers were not precluded from claiming tax credit under 32 V.S.A. § 5825 on grounds that Vermont allowed only those federal credits specifically identified in § 5811(4), since § 5811(4) was not the only section of state income tax chapter which contained available federal tax credits. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999).
Where federal new jobs credit program and targeted jobs credit program were both intended to encourage the hiring of new employees, the targeted jobs credit program was an extension of the new jobs credit program, and both programs required employers electing to apply the credits against their federal taxes to reduce their wage and salary deduction by an amount equal to the credits taken, 1980 amendment to subdivision (18) of this section, which excluded "the amount of income which results from the required reduction in salaries and wage expense for corporations claiming the Targeted Job [credit]" from the definition of Vermont corporate income, was intended to cover both federal programs. Winterset, Inc. v. Commissioner of Taxes, 144 Vt. 230, 475 A.2d 231 (1984).
Cited. Bagley v. Vermont Department of Taxes, 146 Vt. 120, 500 A.2d 223 (1985); Oxx v. Department of Taxes, 159 Vt. 371, 618 A.2d 1321 (1992).
This chapter shall apply to parties to a civil union or civil marriage and surviving parties to a civil union or civil marriage as if federal income tax law recognized a civil union and civil marriage in the same manner as Vermont law.
Added 1999, No. 91 (Adj. Sess.), § 21; amended 2013, No. 73 , § 19.
Former § 5812. Former § 5812, relating to authority of commissioner to administer and enforce chapter, was derived from 1966, No. 61 (Sp. Sess.), § 1, and was previously repealed by 1991, No. 186 (Adj. Sess.), § 3(a), eff. May 7, 1992.
Amendments--2013 Inserted "or civil marriage" after "a civil union" in two places and "civil marriage" after "civil union" near the end.
1999 (Adj. Sess.). 1999, No. 91 (Adj. Sess.), § 42(c), provided in part that section 21 of the act, which added this section, shall apply to taxable years beginning on and after January 1, 2001.
Severability--1999 (Adj. Sess.). 1999, No. 91 (Adj. Sess.), § 41, contained a severability provision applicable to this section.
Added 2013, No. 200 (Adj. Sess.), § 3; amended 2015, No. 157 (Adj. Sess.), § H.7, eff. Jan. 1, 2017; 2018, No. 11 (Sp. Sess.), § H.6, eff. Jan. 1, 2018.
Former § 5813. Former § 5813, relating to adoption of rules, was derived from 1966, No. 61 (Sp. Sess.), § 1. Former § 5813 was previously repealed by 1991, No. 186 (Adj. Sess.), § 8(a), eff. May 7, 1992 and the subject was covered by § 3201 of this title.
Reference in text. Sections 5930n-5930r of this title, referred to in subsec. (q), were repealed by 2005, No. 183 (Adj. Sess.), § 16(b).
Amendments--2018 (Sp. Sess.) Subsecs. (w), (x): Added.
Amendments--2015 (Adj. Sess.). Subsec. (u): Amended generally.
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(1) provides: "Notwithstanding 1 V.S.A. § 214, Secs. H.1-H.6 (income tax changes) [H.6 amended this section] shall take effect retroactively on January 1, 2018 and apply to taxable year 2018 and after."
Former § 5814. Former § 5814, relating to abatement of tax liabilities, was derived from 1966, No. 61 (Sp. Sess.), § 1. The subject matter is now covered by § 3201 of this title.
Former § 5815. Former § 5815, relating to secrecy of records, was derived from 1966, No. 61 (Sp. Sess.) § 1, and amended by 1971, No. 251 (Adj. Sess.), § 1; 1975, No. 244 (Adj. Sess.), §§ 2, 4; 1979, No. 105 (Adj. Sess.), § 3, 1985, No. 172 (Adj. Sess.), § 10. The subject matter is now covered by § 3102 of this title.
Former § 5816. Former § 5816, relating to publication of statistics, was derived from 1966, No. 61 (Sp. Sess.), § 1. The subject matter is now covered by § 3101 of this title.
Former § 5817. Former § 5817, relating to allocation of tax payments, was derived from 1966, No. 61 (Sp. Sess.), § 1.
Former § 5818. Former § 5818, relating to reciprocal enforcement of tax liabilities, was derived from 1966, No. 61 (Sp. Sess.), § 1. The subject matter is now covered by § 3201 of this title.
Notwithstanding any provision of the statutes of this State to the contrary, no individual, corporation or other taxpayer, and no item of income, shall be exempt from taxation under this chapter unless the individual, corporation, other taxpayer or item of income, as the case may be, is expressly exempted from taxation by this chapter.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 2, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.
Amendments--1967. Omitted reference to §§ 385, 519 of Title 3, § 144 of Title 8, §§ 1946, 1946a of Title 16, §§ 2711, 4013 of Title 24, and § 148 of Title 28.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 3, eff. Jan. 1, 1968 for taxable years beginning on or after Jan. 1, 1968.
Amendments--1967. Subsec. (a): Original section designated subsec. (a).
Cited. Oxx v. Department of Taxes, 159 Vt. 371, 618 A.2d 1321 (1992); Finberg v. Murnane, 159 Vt. 431, 623 A.2d 979 (1992); Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999).
Transition rules. 2009, No. 54 , § 101 provides: "(a) A taxpayer who claimed the 76-percent business solar energy investment tax credit component of the federal investment tax credit pursuant to 32 V.S.A. § 5822(d) prior to January 1, 2011 shall be entitled to carry forward the unused portion of the credit for up to five years.
"(b) A taxpayer who claimed the business solar energy investment tax credit pursuant to 32 V.S.A § 5930z prior to January 1, 2011 shall be entitled to carry forward the unused portion of the credit for up to five years."
The tax imposed by this subchapter shall be known as the Vermont personal income tax.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 4, eff. Jan. 1, 1968; 1979, No. 70 , § 1, eff. Jan. 1, 1968, affecting taxable years beginning on or after Jan. 1, 1968; 1979, No. 84 (Adj. Sess.), § 1, eff. Jan. 29, 1980 for taxable years beginning on and after Jan. 1, 1980; 1981, No. 170 (Adj. Sess.) § 15, eff. April 19, 1982, affecting taxable years beginning on and after January 1, 1982; 1983, No. 144 (Adj. Sess.), § 4, eff. Jan. 1, 1985; 1985, No. 213 (Adj. Sess.), § 2, eff. June 2, 1986 for taxable years beginning on and after January 1, 1987; 1987, No. 82 , § 2, eff. June 9, 1987, affecting taxable years beginning on and after Jan. 1, 1987 (except for change in tax rate); 1987, No. 259 (Adj. Sess.), § 1, eff. June 16 1988, affecting taxable years beginning on and after Jan. 1, 1988, § 2, eff. Jan. 1, 1989, affecting taxable years beginning on and after Jan. 1, 1989; 1989, No. 119 , § 26, eff. June 22, 1989, applying to taxes payable for taxable years beginning on and after January 1, 1989; 1991, No. 32 , § 2, eff. May 18, 1991, affecting taxes payable for taxable years beginning January 1, 1991, through December 31, 1993; 1993, No. 14 , § 1, eff. April 27, 1993, applicable to income taxes payable for taxable years beginning on and after January 1, 1993; 1999, No. 49 , § 35, eff. June 2, 1999; 2001, No. 67 , § 4, eff. June 16, 2001; 2001, No. 140 (Adj. Sess.), § 5, eff. June 21, 2002; 2003, No. 66 , § 305; 2005, No. 75 , § 15; 2007, No. 92 (Adj. Sess.), § 27; 2009, No. 45 , §§ 9, 9b, eff. May 27, 2009; 2009, No. 54 , §§ 97, 99, eff. June 1, 2009; 2009, No. 1 (Sp. Sess.), § H.48a, eff. June 2, 2009; 2009, No. 1 59 (Adj. Sess.), §§ 9, 10, eff. June 4, 2010; 2013, No. 96 (Adj. Sess.), § 196; 2015, No. 57 , § 65, eff. Jan. 1, 2015; 2018, No. 11 (Sp. Sess.), § H.2, eff. Jan. 1, 2018; 2018, No. 11 (Sp. Sess.), § H.3, eff. Jan. 1, 2018; 2019, No. 51 , § 4, eff. Jan. 1, 2019.
If taxable income is: The tax is: Not over $64,600.00 3.35% of taxable income Over $64,600.00 but $2,164.00 plus 6.6% of not over $156,150.00 the amount of taxable income over $64,600.00 Over $156,150.00 but $8,206.00 plus 7.6% not over $237,950.00 of the amount of taxable income over $156,150.00 Over $237,950.00 $14,423.00 plus 8.75% of the amount of taxable income over $237,950.00
If taxable income is: The tax is: Not over $51,850.00 3.35% of taxable income Over $51,850.00 but $1,737.00 plus 6.6% not over $133,850.00 of the amount of taxable income over $51,850.00 Over $133,850.00 but $7,149.00 plus 7.60% not over $216,700.00 of the amount of taxable income over $133,850.00 Over $216,700.00 $13,446.00 plus 8.75% of the amount of taxable income over $216,700.00
If taxable income is: The tax is: Not over $38,700.00 3.35% of taxable income Over $38,700.00 but $1,296.00 plus 6.6% of not over $93,700.00 the amount of taxable income over $38,700.00 Over $93,700.00 but $4,926.00 plus 7.6% of not over $195,450.00 the amount of taxable income over $93,700.00 Over $195,450.00 $12,659.00 plus 8.75% of the amount of taxable income over $195,450.00
If taxable income is: The tax is: Not over $32,300.00 3.35% of taxable income Over $32,300.00 but $1,082.00 plus 6.6% of not over $78,075.00 the amount of taxable income over $32,300.00 Over $78,075.00 but $4,103.00 plus 7.6% of not over $118,975.00 the amount of taxable income over $78,075.00 Over $118,975.00 $7,212.00 plus 8.75% of the amount of taxable income over $118,975.00
If taxable income is: The tax is: $2,600.00 or less 3.35% of taxable income Over $2,600.00 but $87.00 plus 6.6% of the not over $6,100.00 amount of taxable income over $2,600.00 Over $6,100.00 but $318.00 plus 7.6% of not over $9,350.00 the amount of taxable income over $6,100.00 Over $9,350.00 $565.00 plus 8.75% of the amount of taxable income over $9,350.00
Reference in text. Section 48 of the Internal Revenue Code, referred to in subsection (d), is codified as 26 U.S.C. § 48.
2018 Revised the tables in subdivs. (a)(1)-(5) in accordance with 2018, No. 11 (Sp. Sess.), § H.2(b) and (c).
- 2013. In subsec. (b), substituted "As used in" for "For the purposes of" preceding "this section" to conform to V.S.A. style.
2009. In accordance with subsec. (b), the dollar amounts in subsec. (a) have been indexed and represent 2009 indexed dollar amounts.
Amendments--2019. Subdiv. (c)(1)(B): Inserted "the" following "recapture of," and substituted "attributable to the Vermont portion of the investment" for "and increased by 76 percent of the Vermont-property portion of the business solar energy investment tax credit component of the federal investment tax credit recapture for the taxable year".
Subdiv. (d)(2): Deleted "business" preceding "solar energy," and substituted "not" for "no".
Amendments--2018 (Sp. Sess.). Subdiv. (b)(2): Added the proviso following "year 2003".
Subdiv. (d)(3): Added.
Amendments--2015. Subdiv. (a)(6): Added.
Amendments--2013 (Adj. Sess.). Subdiv. (d)(1): Substituted "credit for people who are elderly or permanently totally disabled" for "elderly and permanently totally disabled credit" following "as follows:".
Amendments--2009 (Adj. Sess.) Subsec. (d): Amended generally; extended prospective repeal of solar tax credit to January 1, 2012.
Amendments--2009. Subsec. (a): Taxable income amounts and rates updated throughout.
Subsec. (d) effective January 1, 2009: Inserted "attributable to the Vermont-property portion of the investment" after "credit" in the first sentence; inserted "; provided, however, that a taxpayer who receives any grants or similar funding from the clean energy development fund created under 10 V.S.A. § 6523 is not eligible to claim the business solar energy tax credit for that project; and provided, further that, for investments made on or after October 1, 2009, the tax credit will only apply to project costs not covered by any grants or similar funding from any public or private program that assists in providing capital investment for a renewable energy project." after "Code" in the second sentence; and added the last sentence by Act Nos. 45 and 54. 2009 amendments apply to investments made on or after January 1, 2009.
Subsec. (d) effective January 1, 2011: Deleted the second sentence by Act Nos. 45 and 54.
Amendments--2007 (Adj. Sess.). Subdiv. (c)(1)(B): Inserted "and increased by 76 percent of the Vermont-property portion of the business solar energy investment tax credit component of the federal investment tax credit recapture for the taxable year" following "tax credit".
Subsec. (d): Added the second sentence.
Amendments--2005 Subsec. (d): Substituted "elderly and permanently totally disabled credit" for "retirement income credit" preceding "investment tax credit" and inserted "and" thereafter.
Amendments--2003. Subdiv. (c)(1)(A): Inserted "and other tax-favored accounts" following "savings accounts".
Amendments--2001 (Adj. Sess.) Amended generally.
Applicability of 2003 amendment. 2003, No. 66 , § 326(g) provides that Sec. 305 of that act, which amends subdiv. (c)(1)(A) of this section, shall apply to taxable years beginning on or after January 1, 2003.
Effective date of business energy tax credits. 2007, No. 92 (Adj. Sess.), § 29, provides: "Secs. 27 [which amended this section] and 28 [which enacted § 5930z of this title] of this act (business energy tax credits) shall apply to carry-through and recapture of federal credits related to taxable year 2008 and after."
Effective date of business energy tax credits. 2007, No. 92 (Adj. Sess.), § 29 as amended by 2009, No. 45 , § 10, provides: "Sec. 27 [which amended this section] and 28 [which enacted § 5930z of this title] of this act (business energy tax credits) shall apply to federal credits, including recapture, related to taxable year 2008 and after."
Effective date and applicability of enactment of subdiv. (a)(6). 2015, No. 57 , § 99(11) provides that Sec. 65 (minimum tax) [which enacted subdiv. (a)(6)], notwithstanding 1 V.S.A. § 214, shall take effect retroactively to January 1, 2015, and apply to taxable year 2015 and after.
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(1) provides: "Notwithstanding 1 V.S.A. § 214, Secs. H.1-H.6 (income tax changes) [H.3 amended this section] shall take effect retroactively on January 1, 2018 and apply to taxable year 2018 and after."
Retroactive effective date of 2019 amendment. 2019, No. 51 , § 41(1), provides that notwithstanding 1 V.S.A. § 214, the amendment to this section, by section 4 of that act, shall take effect retroactively on January 1, 2019 and apply to taxable years beginning on January 1, 2019 and thereafter.
Transition rules. 2009, No. 45 , § 9d provides: "(a) A taxpayer who claimed the 76-percent business solar energy investment tax credit component of the federal investment tax credit pursuant to 32 V.S.A. § 5822(d) prior to January 1, 2011 shall be entitled to carry forward the unused portion of the credit for up to five years.
Personal income tax rates. 2009, No. 2 ( Sp. Sess.), 5, § 20 provides: "For taxable year 2009 only, income tax rates under 32 V.S.A. § 5822, after taking into account any inflation adjustments to taxable income as required under subdivision 5822(b)(2), shall be as follows:
"For taxable income, which without That taxable income
"the passage of this act, would be shall instead be taxed
"subject to tax at the following rate (%): at the following rate (%):
"3.60 3.55
"7.20 7.00
"8.50 8.25
"9.00 8.90
"9.50 9.40
"(b) For taxable year 2010 and after, income tax rates under 32 V.S.A. § 5822, after taking into account any inflation adjustments to taxable income as required under subdivision 5822(b)(2), shall be as follows:
"7.20 6.80
"8.50 7.80
"9.00 8.80
"9.50 8.95"
Personal income tax rates. 2018, No. 11 (Sp. Sess.), § H.2(b) provides: "For taxable year 2018 and after, income tax rates under 32 V.S.A. § 5822(a)(1)-(5), after taking into consideration any inflation adjustments to taxable income as required by 32 V.S.A. § 5822(b)(2), shall be as follows:
"(1) taxable income that without the passage of this act would have been subject to a rate of 3.55 percent shall be taxed at the rate of 3.35 percent instead;
"(2) taxable income that without the passage of this act would have been subject to a rate of 6.80 percent shall be taxed at the rate of 6.60 percent instead;
"(3) taxable income that without the passage of this act would have been subject to a rate of 7.80 percent shall be taxed at the rate of 7.60 percent instead;
"(4) taxable income that without the passage of this act would have been subject to a rate of 8.80 percent or 8.95 percent shall be taxed at the rate of 8.75 percent instead; the tax brackets for taxable income taxed at 8.80 percent and 8.95 percent in taxable year 2017 shall be combined to be taxed at a rate of 8.75 percent for taxable year 2018 and after."
Cross references. Credit for subscriber to shares in Vermont venture capital corporation, see § 5830b of this title.
Earned income tax credit, see § 5828b of this title.
Under Vermont's income tax scheme, income derived from federal obligations is necessarily included in calculating the Vermont tax because interest earned on federal obligations is included as income for federal tax purposes; thus, that which is taxable as federal income is taxable as state income due to the piggyback nature of Vermont's taxing scheme. (Decided under prior law.) Hirsch v. Department of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995).
Although the Department of Taxes claimed that the adjustment method provides an exemption for federal obligation income consistent with the requirements of 31 U.S.C. § 3124 and First National Bank of Atlanta v. Bartow County Bd. of Tax Assessors, 470 U.S. 583 (1985), the pro rata adjustment in Bartow was acceptable because the federal obligations were deducted from the tax base to the extent they were represented there before the tax was computed but Vermont's pro rata adjustment does not accurately exempt the immune income because it is applied to the Vermont tax and not to income which is in the tax base. (Decided under prior law.) Hirsch v. Department of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995).
This section violated taxpayers' equal protection rights in imposing state personal income tax on federal recapture of federal investment tax credit where taxpayers had not derived state income tax benefit from credit. (Decided under prior law.) Oxx v. Department of Taxes, 159 Vt. 371, 618 A.2d 1321 (1992).
Nonresident's income tax on his adjusted gross income earned in Vermont was not discriminatory so as to violate his constitutional rights of equal protection of the laws or privileges and immunities, and did not tax property beyond jurisdiction of Vermont in violation of due process, even though nonresident taxpayer with income from sources outside Vermont would pay at higher progressive rate than resident taxpayer with equivalent income from Vermont but without income from other sources. (Decided under prior law.) Wheeler v. State, 127 Vt. 361, 249 A.2d 887 (1969), appeal dismissed, 396 U.S. 4, 90 S. Ct. 24, 24 L. Ed. 2d 4 (1969).
Taxpayer had burden of demonstrating discrimination to extent that was arbitrary and unreasonable, and in demonstrating such discrimination, he was required to demonstrate that he was disadvantaged compared to another in an equivalent position. (Decided under prior law.) Wheeler v. State, 127 Vt. 361, 249 A.2d 887 (1969), appeal dismissed, 396 U.S. 4, 90 S. Ct. 24, 24 L. Ed. 2d 4 (1969).
This section as it existed during 1989 through 1992 violates 31 U.S.C. § 3124, which exempts United States stocks and obligations from state taxation. (Decided under prior law.) Hirsch v. Department of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995).
Because Vermont and federal taxes are progressive, the adjustment method provided for exempt income in this section will necessarily result in a higher tax when it is applied to the Vermont tax rather than to income; inasmuch as the adjustment method taxes federal interest income, it violates 31 U.S.C. § 3124. (Decided under prior law.) Hirsch v. Department of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995).
Cited. Stowell v. Simpson, 143 Vt. 625, 470 A.2d 1176 (1983); Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989); Stone v. Errecart, 165 Vt. 1, 675 A.2d 1322 (1996).
(6) Subdivision (a)(6) repealed for tax years beginning on and after January 1, 2013; see note set out below. The amount paid by the State to a family for the support of an eligible person with a developmental disability as defined in 18 V.S.A. § 8722(2) , to the extent that such amount is included in federal adjusted gross income.
(7) [Repealed.]
(8) The amount paid by the State of Vermont pursuant to 20 V.S.A. chapter 181 to the extent that such amount is included in the federal adjusted gross income of the taxpayer for the taxable year.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 5, eff. Jan. 1, 1968; 1969, No. 263 (Adj. Sess.), § 3, eff. April 6, 1970; 1979, No. 105 (Adj. Sess.), § 44, eff. date, see note set out below; 1989, No. 119 , §§ 22, 23(a), eff. June 22, 1989; 1989, No. 210 (Adj. Sess.), § 297, eff. May 31, 1990; 1991, No. 32 , § 6, eff. May 18, 1991; 1993, No. 49 , § 8, eff. May 28, 1993; 1995, No. 29 , § 28, eff. April 14, 1995; 1995, No. 71 (Adj. Sess.), § 1, eff. Feb. 14, 1996; 1995, No. 169 (Adj. Sess.), § 23, eff. May 15, 1996; 1995, No. 174 (Adj. Sess.), § 6; 1997, No. 50 , §§ 13, 14, eff. June 26, 1997; 1997, No. 79 (Adj. Sess.), § 2, eff. Jan. 1, 1999; 1997, No. 156 (Adj. Sess.), §§ 4, 52, eff. April 29, 1998; 2001, No. 140 (Adj. Sess.), § 6; 2001, No. 144 (Adj. Sess.), §§ 1, 2, 29, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 40, eff. March 1, 2004; 2003, No. 152 (Adj. Sess.), § 14; 2005, No. 14 , § 2, eff. May 3, 2005; 2007, No. 33 , § 1, eff. May 18, 2007; 2009, No. 160 (Adj. Sess.), §§ 51, 53, eff. June 4, 2010; 2011, No. 45 , § 3a, eff. May 24, 2011; No. 45, § 36l, eff. July 1, 2013.
Amendments--2011. Subdiv. (a)(8): Added.
Amendments--2009 (Adj. Sess.) Subdiv. (b)(3): Deleted "and also excluding income received for a dramatic performance in a commercial film production to the extent such income would be excluded from personal income taxation in the state of residence" following "performed within this state".
Subdiv. (b)(4)(C): Deleted "but excluding income received for a dramatic performance in a commercial film production to the extent such income would be excluded from personal income taxation in the state of residence" following "sale of the business".
Amendments--2007. Subdiv. (a)(7): Repealed.
Amendments--2005. Subsec. (a): Deleted "estate or trust" following "individual"; substituted 'individual" for "taxpayers" and inserted "and the Vermont income of a resident estate or trust is its gross income for the taxable year" following "taxable year" in the introductory paragraph.
Subsec. (b): Substituted "individual or the gross income of an estate or trust" for "taxpayer" in the introductory paragraph.
Amendments--2003 (Adj. Sess.). Subdiv. (a)(1): Act No. 70 substituted "5811(21)(B)(i)" for "5811(20)(C)(i)".
Subdiv. (b)(6): Added by Act No. 152.
Amendments--2001 (Adj. Sess.) Subdiv. (a)(1): Act No. 140 inserted "and not subtracted under subdivision 5811(20)(C)(i) of this chapter".
Subdiv. (a)(2): Act No. 144 amended subdiv. generally.
Amendments--1997 (Adj. Sess.). Subdiv. (a)(5): Act No. 156 added "and that portion of expenses", etc., at the end of the sentence.
Subdiv. (a)(7): Added by Act No. 79.
Subsec. (b): Act No. 156 added the phrase beginning "and also excluding income received" at the end of subdiv. (b)(3) and the phrase beginning "but excluding income received" at the end of subdiv. (b)(4)(C).
Amendments--1997. Subdiv. (a)(2): Amended generally.
Subdiv. (b)(4): Deleted "of the taxpayer" preceding "to the extent" in the introductory paragraph.
Amendments--1995 (Adj. Sess.) Subsec. (a): Act No. 71 added subdiv. (3).
Subdiv. (a)(6): Added by Act No. 174.
Subdiv. (b)(3): Act No. 71 inserted "and also excluding funds received through the federal armed forces educational loan repayment program under 10 U.S.C. Chapters 109 and 1609" following "services".
Subdiv. (b)(4): Act No. 169 inserted "(including, but not limited to, income derived from S corporations, limited liability companies, partnerships and sole proprietorships)" preceding "to the extent that."
Amendments--1995 Subdiv. (b)(4): Amended generally.
Amendments--1993 Subdiv. (b)(4): Inserted "including any compensation received under an agreement not to compete with a business operating in Vermont and any compensation received for goodwill associated with the sale of a Vermont business" following "state".
Amendments--1991 Subdiv. (a)(3): Repealed.
Amendments--1989 (Adj. Sess.) Subdiv. (b)(5): Added.
Amendments--1989 Subdiv. (a)(2): Added "earned outside the state" following "services".
Subdiv. (a)(4): Repealed.
Amendments--1979 (Adj. Sess.) Subdiv. (a)(5): Added.
Amendments--1969 (Adj. Sess.) Subsec. (a): Rephrased.
Amendments--1967 Section amended generally.
1979 (Adj. Sess.) amendment. 1979, No. 105 (Adj. Sess.) § 49(2), eff. April 2, 1980, provided: "Secs. 44 [which added subsec. (a)(5) of this section] and 45 [which amended § 5811(18) of this title] shall take effect from passage [April 2, 1980] and affect taxable years beginning after January 1, 1979."
1989 amendments. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that section 23(a) of the act, which repealed subdiv. (a)(4) of this section, shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
See note set out under § 5811 of this title.
1989, No. 119 , § 28(2), eff. June 22, 1989, provided that section 22 of the act, which amended subdiv. (a)(2) of this section, shall take effect for taxable years beginning on and after January 1, 1990.
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 210 (Adj. Sess.), § 299(d), provided that the amendment to this section by section 297 of the act shall apply retroactively to taxable years beginning on or after January 1, 1990.
Applicability--1991 amendment. 1991, No. 32 , § 8, provided that the repeal of subdiv. (a)(3) of this section by section 6 of the act shall affect taxable years beginning on and after January 1, 1991.
1995 (Adj. Sess.) amendment. 1995, No. 71 (Adj. Sess.), § 2, eff. Feb. 14, 1996, provided in part that section 1 of this act, which amended this section, shall apply to tax years beginning on and after Jan. 1, 1996 and on or before Dec. 31, 1998; however, 1997, No. 8 , § 1, and 1997, No. 50 , § 41, both provided that 1995, No. 71 (Adj. Sess.), § 1, shall not be repealed on Jan. 1, 1999, but shall continue in effect until further action of the general assembly.
1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided in part that section 23 of this act, which amended subdiv. (b)(4) of this section, would apply to tax years beginning on or after Jan. 1, 1997, but before Jan. 1, 2000; however, 1999, No. 49 , § 68, eff. June 2, 1999, provided: "Notwithstanding Sec. 27 of No. 169 of the Acts of 1995 (Adj. Sess.), Secs. 21 through 24 of that act (relating to the taxation of S corporations and to the taxation of partnerships and limited liability companies) shall also apply to tax years beginning on and after January 1, 2000. Sections 5915 and 5921 of Title 32 shall continue in effect as amended in Acts 71 and 156 of the Acts of 1998".
1995, No. 174 (Adj. Sess.), § 8 provides in part that section 6 of the act, which added subdiv. (a)(6) in this section, shall apply to tax years beginning on and after January 1, 1996.
Applicability--1997 amendment. 1997, No. 50 , § 48(b), provided that the amendment to subdivs. (a)(2) and (b)(3) of this section by § 13 of this act shall apply to tax years beginning on and after Jan. 1, 1997.
Effective date and applicability. 1997, No. 79 (Adj. Sess.), § 4, eff. July 1, 1997, provided in part: "That part of Sec. 1 of this act adding § 2879c (Tax Exemption) to the extent that it affects taxation of income earned or received by participants or beneficiaries, and Sec. 2 of this act [which amended this section] shall take effect for taxable years beginning on and after January 1, 1999, and shall terminate on the effective date of any enactment by Congress which exempts income earned or received from the Vermont higher education savings plan from federal taxation under the Internal Revenue Code."
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 54 makes the amendment to subsec. (b) by that act effective for tax years beginning on and after January 1, 1998 and ending on or before December 31, 2000; however, pursuant to 1999, No. 159 (Adj. Sess.), § 27, the provisions of 1997, No. 156 (Adj. Sess.), § 54 were repealed.
1997, No. 156 (Adj. Sess.), § 59, provides that the amendment to subsec. (a) of this section by § 4 of the act (disabled access credit) shall apply to taxable years beginning on and after January 1, 1998.
Applicability of 2002 amendments to subdiv. (a)(1). 2001, No. 140 (Adj. Sess.), § 43(1) provides that section 6 of this act [which amended this section] shall apply to taxable years beginning on or after January 1, 2002.
Applicability of amendment to subdivs. (a)(2) and (b)(3). 2001, No. 144 (Adj. Sess.), § 42(1), provides that subdivs. (a)(2) and (b)(3) (income tax exemption for military pay) shall apply to taxable years beginning on or after January 1, 2003.
Applicability of subsec. (d). 2001, No. 144 (Adj. Sess.), § 42(9), provides that § 29 of that act [which adds subsec. (d) to this section] shall apply to taxable years beginning on or after January 1, 2002.
Applicability--2003 No. 152 (Adj. Sess.) amendment. 2003, No. 152 (Adj. Sess.), § 23(4) provided that section 14 of the act, which added subdiv. (b)(6) of this section, shall apply to taxable years beginning on or after January 1, 2005.
Applicability of 2009 (Adj. Sess.) amendment to subsec. (b). 2009, No. 160 (Adj. Sess.), § 62(17) provides that subsec. (b), relating to the repeal of exclusion of certain income received for a dramatic performance in a commercial film production, shall apply to taxable years beginning on and after January 1, 2013.
Use of tax expenditure savings. 2009, No. 160 (Adj. Sess.), § 52 provides: "Sec. 51(a)(1) of this act repeals the exemption from taxable income of certain amounts paid by the state to a taxpayer caring for a person with a developmental disability. It is the intent of the general assembly that the estimated $5,000.00 in additional revenue to the state that is raised by this repeal be appropriated to the department on disabilities, aging, and independent living within the agency of human services."
Repeal of tax expenditures in subdiv. (a)(6). 2009, No. 160 (Adj. Sess.), § 51(a)(1), provides that the tax expenditures in subdiv. (a)(6) (support payments for developmentally disabled persons) are repealed for tax years beginning on and after January 1, 2013.
Prospective repeal of subdiv. (a)(5). 2011, No. 45 , § 36l provides for the repeal of subdiv. (a)(5) effective July 1, 2013.
Cross references. Vermont Setoff Debt Collection Act, see chapter 151, subchapter 12 of this title.
Where federal law allowed a partial income tax credit for wages paid certain new employees, but to the extent of the credit taken disallowed the deduction for wages paid, and taxpayer claimed a new jobs credit on his federal return, but in determining Vermont income tax liability (defined as 25 percent of federal tax liability) taxpayer calculated his federal tax liability as if he had not claimed any new jobs tax credit and had claimed the full deduction for wages paid, thereby reducing his Vermont tax liability, taxpayer followed a permissible procedure and could not be assessed by Vermont for the amount of the reduction, for Vermont definition of federal income tax liability for Vermont income tax purposes was "federal income tax . . . before the allowance of any . . . credit against that liability." Overruling F. W. Woolworth v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), to the extent that it is inconsistent with decision in instant case. In re Knosher, 139 Vt. 285, 428 A.2d 1104 (1981).
Taxpayer did not abandon his domicile in Vermont and was therefore liable as a resident for Vermont income tax, even though he was working on board a ship out of Virginia and spent some weekends with relatives in Virginia, where he recovered from injuries with relatives in Vermont, made visits to Vermont, listed a Vermont address on federal income tax returns and in employment records, was registered to vote in Vermont, and did not file Virginia income tax return. Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989).
Cited. Winterset, Inc. v. Commissioner of Taxes, 144 Vt. 230, 475 A.2d 231 (1984).
The statutes of the United States relating to the federal income tax, as in effect on December 31, 2020, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter, and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly.
Added 2001, No. 140 (Adj. Sess.), § 7, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 23, eff. June 21, 2002; amended 2003, No. 66 , § 313; 2003, No. 152 (Adj. Sess.), § 24, eff. June 7, 2004; 2005, No. 14 , § 13; 2005, No. 94 (Adj. Sess.), § 2, eff. March 8, 2006; 2007, No. 33 , § 6, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 26; 2009, No. 1 (Sp. Sess.), § H.26, eff. June 2, 2009; 2009, No. 1 60 (Adj. Sess.), § 29, eff. June 4, 2010; 2011, No. 45 , § 2, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 9, eff. May 15, 2012; 2013, No. 73 , § 20; 2013, No. 174 (Adj. Sess.), § 5, eff. Jan. 1, 2014; 2015, No. 57 , § 66, eff. Jan. 1, 2015; 2015, No. 134 (Adj. Sess.), § 11, eff. Jan. 1, 2015; 2017, No. 73 , § 7, eff. Jan. 1, 2016; 2018, No. 11 (Sp. Sess.), § H.7, eff. Jan. 1, 2018; 2019, No. 51 , § 5, eff. Jan. 1, 2019; 2019, No. 175 (Adj. Sess.), § 13, eff. Jan. 1, 2020; 2021, No. 9 , § 23, eff. Jan. 1, 2021.
Former § 5824. Former § 5824, relating to credit for changes in federal law, was derived from 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; and amended by 1967, No. 121 , § 6, eff. Jan. 1, 1968; 1979, No. 105 (Adj. Sess.), § 4; 1987, No. 82 , § 1, eff. June 9, 1987; 1987, No. 278 (Adj. Sess.), § 1, eff. June 21, 1988; 1989, No.119, § 1, eff. June 22, 1989; 1989, No. 222 (Adj. Sess.), § 5, eff. May 31, 1990; 1991, No. 32 , § 1, eff. May 18, 1991; 1991, No. 186 (Adj. Sess.), § 11; 1993, No. 49 , § 9, eff. May 28, 1993; 1995, No. 29 , § 1, eff. April 14, 1995; 1995, No. 169 (Adj. Sess.), § 15, eff. May 15, 1996; 1997, No. 50 , § 15, eff. Jan. 1, 1996; 1997, No. 156 (Adj. Sess.), § 5, eff. April 29, 1998; 1999, No. 49 , § 55, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 19; 2001, No. 67 , § 5, eff. June 16, 2001 and was repealed effective for taxable years 2001 and after, pursuant to 2001, No. 67 , § 6, eff. June 16, 2001.
Amendments--2021. Substituted "2020" for "2019" following "December 31" and inserted ", and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly" following "chapter".
Amendments--2019 (Adj. Sess.). Substituted "December 31, 2019" for "December 31, 2018".
Amendments--2019. Substituted "2018" for "2017".
Amendments--2018 (Sp. Sess.) Substituted "on December 31, 2017" for "for taxable year 2016".
Amendments--2017. Substituted "year 2016" for "year 2015" following "taxable".
Amendments--2015 (Adj. Sess.). Substituted "taxable year 2015" for "taxable year 2014".
Amendments--2015. Substituted "2014" for "2013".
Amendments--2013 (Adj. Sess.). Substituted "2013" for "2012" following "taxable year".
Amendments--2013 Substituted "2012" for "2011" after "taxable year"; substituted "26 U.S.C. § 1" for "Section 1 of the Internal Revenue Code" after "income tax rates under".
Amendments--2011 (Adj. Sess.). Substituted "2011" for "2010".
Amendments--2011. Substituted "2010" for "2009" following "year".
Amendments--2009 (Adj. Sess.) Substituted "taxable year 2009" for "taxable year 2008".
Amendments--2009. Substituted "2008" for "2007."
Amendments--2007 (Adj. Sess.). Substituted "2007" for "2006" near the beginning.
Amendments--2007. Substituted "2006" for "2005" following "taxable year".
Amendments--2005 (Adj. Sess.). Substituted "2005" for "2004".
Amendments--2005. Substituted "2004" for "2003" following "taxable year".
Amendments--2003 Substituted "2003" for "2002" following "taxable year".
Amendments--2003. Substituted "2002" for "2001" following "year".
Amendments--2002. This section contains the annual update of the Vermont link to federal income tax laws. Because Vermont income tax is based on federal taxable income (for tax years 2001 and after), rather than federal tax liability, this section has been reenacted in its new form.
Application. 2001, No. 144 (Adj. Sess.), § 42(7), provides that section 23 of that act [which enacts this section] shall apply to taxable year 2001.
Applicability of 2003 amendment. 2003, No. 66 , § 326(i) provides that Sec. 313 of that act, which amends this section, shall apply to tax years beginning on and after January 1, 2002.
Applicability of 2003 (Adj. Sess.). 2003, No. 152 (Adj. Sess.), § 26, eff. June 7, 2004, provided that section 24 of the act, which amends this section, shall apply to taxable years beginning on and after January 1, 2003.
Applicability of 2005 amendment. 2005, No. 14 , § 15(h) provides: "Sec. 13 (update of link to federal income tax laws) shall apply to taxable years beginning on and after January 1, 2004."
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 94 (Adj. Sess.), § 10(2) provides that Sec. 2 of this act shall apply to taxable years beginning on or after January 1, 2005.
Applicability of 2007 amendment. 2007, No. 33 , § 12(1) provides that Sec. 6 of the act, which amends this section, shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2007 (Adj. Sess.) amendment. 2007, No. 190 (Adj. Sess.), § 102(7) provides: "Sec. 26 of this act [which amended this section] (update of link to federal income tax laws) shall apply to taxable years beginning on or after January 1, 2007; and Sec. 27 of this act [which amended 32 V.S.A. § 7475] (update of link to federal estate and gift tax laws) shall apply to estates of decedents with a date of death on or after, and gifts made on or after, January 1, 2007."
Applicability of 2009 amendment. 2009, No. 1 (Sp. Sess.), § H.58(5) provides that Sec. H.26 [which amended this section] shall apply to taxable years beginning on and after January 1, 2008.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(7) provided "Sec. 29 [which amended this section] (link to Internal Revenue Code) shall apply to taxable years beginning on and after January 1, 2009."
Applicability of 2011 amendment. 2011, No. 45 , § 37(1) provided "Sec. 2 [which amended this section] (link to Internal Revenue Code) shall apply to taxable years beginning on and after January 1, 2010."
Applicability of 2011 (Adj. Sess.) amendment. 2011, No. 143 (Adj. Sess.), § 2 (link to Internal Revenue Code) shall apply to taxable years beginning on and after January 1, 2011.
Applicability of 2013 amendment. 2013, No. 73 , § 15(4) provides: "Sec. 20 (link to Internal Revenue Code) of this act shall apply to taxable years beginning on and after January 1, 2012."
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(3) provides that Sec. 5 (annual income tax update) [which amended this section] shall take effect retroactively to January 1, 2014 and apply to taxable years beginning on and after January 1, 2013.
Effective date and applicability of 2015 amendment. 2015, No. 57 , § 99(11) provides that Sec. 66 (annual update) [which amended this section], notwithstanding 1 V.S.A. § 214, shall take effect retroactively to January 1, 2015, and apply to taxable years beginning on and after January 1, 2014.
Retroactive effective date and applicability of 2015 (Adj. Sess.) amendment. 2015, No. 134 (Adj. Sess.), § 41(1) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 11 (annual update of income tax link to the IRC) shall take effect retroactively on January 1, 2015 and apply to taxable years beginning on and after January 1, 2015."
Retroactive effective date and applicability of 2017 amendment. 2017, No. 73 (32)(1) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 7 (annual update of income tax link to the IRC) [which amended this section] shall take effect retroactively on January 1, 2016 and apply to taxable years beginning on and after January 1, 2016."
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(2) provides: "Notwithstanding 1 V.S.A. § 214, Sec. H.7 (income tax link to the federal tax statutes) [which amended this section] shall take effect retroactively on January 1, 2018 and apply to taxable years beginning on January 1, 2017 and after."
Retroactive effective date and applicability of 2019 amendment. 2019, No. 51 , § 41(2), provides that notwithstanding 1 V.S.A. § 214, the amendment to this section, by section 5 of that act, shall take effect retroactively on January 1, 2019 and apply to taxable years beginning on January 1, 2018 and thereafter.
Retroactive effective date and applicability of 2019 (Adj. Sess.) amendment. 2019, No. 175 (Adj. Sess.), § 31(3) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 13-14 (annual link to federal statutes) [which amended this section and 32 V.S.A. § 7402] shall take effect retroactively on January 1, 2020 and apply to taxable years beginning on and after January 1, 2019."
Retroactive effective date and applicability of 2021 amendment. 2021, No. 9 , § 33(2) provides: "Secs. 23-23b (annual link to federal statutes) shall take effect retroactively on January 1, 2021 and shall apply to taxable years beginning on and after January 1, 2020."
2021, No. 9 , § 33(3) provides: "Sec. 23c (forgiven Paycheck Protection Program loan exclusion) shall take effect retroactively on January 1, 2021 and shall apply to taxable years beginning on and after January 1, 2021."
ARPA exclusion of unemployment compensation from gross income; tax year 2020. 2021, No. 9 , § 23b, effective January 1, 2021 provides: "(a) For taxable year 2020 only, 32 V.S.A. § 5824, adoption of federal income tax laws, shall also adopt 26 U.S.C. § 85(c) as amended by Section 9042 of the American Rescue Plan Act, Pub. L. No. 117-2, pursuant to which the first $10,200.00 of unemployment compensation received is excluded from the gross income of a taxpayer whose taxable year 2020 adjusted gross income is less than $150,000.00.
"(b) For taxable year 2020 only, notwithstanding 26 U.S.C. § 85(c) as amended by Section 9042 of the American Rescue Plan Act, Pub. L. No. 117-2, the definition of household income pursuant to 32 V.S.A. § 6061(4)(A) and (5) shall include all unemployment compensation received by a taxpayer in taxable year 2020."
Exclusion of forgiven paycheck protection program loans from gross income. 2021, No. 9 , § 23c, effective January 1, 2021 provides: "Notwithstanding 32 V.S.A. § 5824 and any other provision of law to the contrary, the exclusion of income associated with the forgiveness of a covered Paycheck Protection Program loan from gross income pursuant to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. No. 116-136, § 1106(i), as amended, and the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, § 276 shall not be allowed in computing taxable income under 32 V.S.A. chapter 151. As used in this section, "covered loan" has the same meaning as in the CARES Act, § 1106(a), as amended. Nothing in this section shall affect the deduction of expenses to the extent that payment of the expenses results in forgiveness of a covered loan pursuant to the CARES Act, Pub. L. No. 116-136, § 1106, as amended, and the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, § 276."
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1981, No. 134 (Adj. Sess.), § 1, eff. April 2, 1982; 1991, No. 67 , § 26, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 12; 1997, No. 50 , § 16, eff. June 26, 1997; 2001, No. 140 (Adj. Sess.), § 8, eff. June 21, 2002.
Amendments--2001 (Adj. Sess.) Subsec. (a): Inserted "income" preceding "taxes imposed by" and deleted "except that any such credit for Canadian provincial tax shall be limited to the amount of the provincial tax which does not decrease the taxpayer's federal income tax liability" at the end of the first sentence.
Amendments--1997 Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
Amendments--1991 (Adj. Sess.). Deleted "foreign" preceding "taxes" and added "paid to other states and provinces" thereafter in the section heading, deleted "or" preceding "district" and added "or province" thereafter in the first and second sentences, and added "except that any such credit for Canadian provincial tax shall be limited to the amount of the provincial tax which does not decrease the taxpayer's federal income tax liability" at the end of the first sentence.
Amendments--1991. Deleted "or" following "United States", inserted "or a province of Canada" following "Columbia" and substituted "the taxpayer's" for "his" preceding "income" in the first sentence.
Amendments--1981 (Adj. Sess.). In the first sentence following "income", substituted "earned or received" for "derived" and added last sentence providing that the credit allowed resident individuals, estates or trusts for taxes paid to another state on income earned or received in that state shall not exceed that portion of the taxpayer's Vermont income tax liability attributable to the out-of-state income.
Application of 1981 (Adj. Sess.) amendment. 1981, No. 134 (Adj. Sess.), § 2, eff. April 2, 1982, provided that the amendment to this section shall affect taxable years beginning on and after January 1, 1982.
1991 amendment. 1991, No. 67 , § 27(d), eff. June 19, 1991, provided that the amendment to this section by section 26 of the act shall apply retroactively to taxable years beginning on and after January 1, 1990.
Applicability--1991 (Adj. Sess.) amendment. 1991, No. 186 (Adj. Sess.), § 37, eff. May 7, 1992, provided that § 12 of the act, which amended this section, shall be effective for taxable years beginning on or after Jan. 1, 1992.
Applicability of 2002 amendments. 2001, No. 140 (Adj. Sess.), § 43(1) provides that section 8 of this act [which amended this section] shall apply to taxable years beginning on or after January 1, 2002.
Statute as it existed in 1989, prior to enactment of modifying legislation, entitled taxpayers to claim a credit for taxes paid by their S corporation to other states that did not treat S corporation income on a pass-through basis; statute did not amount to a subsidy of other states' decisions to tax Vermont S corporations at the corporate level, and if credit were found to be unauthorized, policy favoring small businesses by insulating them from double taxation would be compromised, and taxpayers would be unreasonably penalized. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999), (decided under prior law).
This section extends only to the final amount retained by the other state, not to the amount withheld, so that where more than the tax liability to other state was withheld and a refund received the credit applied only to the actual liability and not to the amount withheld. Stephens v. Vermont Dept. of Taxes, 134 Vt. 178, 353 A.2d 355 (1976).
Because 1996 statute, which explicitly disallowed credit for taxes imposed by other jurisdictions on S corporation income, was an amendment to existing tax credit provision and not a clarification of preexisting law, taxpayers were entitled to a credit on their 1989 income tax return for their pro rata share of taxes paid by their S corporation to states that did not recognize pass-through taxation treatment of such corporations. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999), (decided under prior law).
Taxpayers were not precluded from claiming tax credit under 32 V.S.A. § 5825 on grounds that Vermont allowed only those federal credits specifically identified in § 5811(4), since § 5811(4) was not the only section of state income tax chapter which contained available federal tax credits. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999), (decided under prior law).
Added 2003, No. 65 , § 2, eff. for tax years beginning on and after Jan. 1, 2004; amended 2005, No. 207 (Adj. Sess.), § 6, eff. May 31, 2006; 2019, No. 51 , § 19, eff. Jan. 1, 2019; 2019, No. 154 (Adj. Sess.), § E.605.3, eff. Oct. 2, 2020; 2019, No. 175 (Adj. Sess.), § 19, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (a): Act No. 154 added: ", provided the account is provided directly by the Vermont Student Assistance Corporation to the participant" at the end of the subsection.
Subsec. (b): Act Nos. 154 and 175 amended subsec. (b) generally, redesignated the former last sentence of subsec. (b) as subsec. (c), and substituted "subsection (b) of this section" for "this subsection" in subsec. (c).
Amendments--2019. Subsec. (b): Substituted "used exclusively for costs of attendance at an approved postsecondary education institution as defined in 16 V.S.A. § 2822(6)" for "excluded from gross income in the taxable year under 26 U.S.C. § 529, as amended" in the first sentence.
Amendments--2005 (Adj. Sess.). In subsecs. (a) and (b), substituted "ten percent" for "five percent"; and in subsec. (a), substituted "$2,500.00 per beneficiary" for "$2,000.00 per beneficiary".
Retroactive effective date--2019 amendment 2019, No. 51 , § 41(1), provides that notwithstanding 1 V.S.A. § 214, the amendment to this section, by section 19 of that act, shall take effect retroactively on January 1, 2019 and apply to taxable years beginning on January 1, 2019 and thereafter."
Applicability of 2003 enactment. 2003, No. 65 , § 3 provides that that act, which enacts this section, shall apply to contributions in taxable years beginning on or after January 1, 2004.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 207 (Adj. Sess.), § 26(4) provides that Sec. 6 of this act shall apply to contributions made in taxable years 2007 and after.
A credit shall be available against the tax imposed for that taxable year by section 5822 of this title upon the taxpayer's income received for a dramatic performance in a commercial film production during that taxable year. The credit shall be in the amount by which the Vermont tax on such income, without regard to this credit, exceeds the highest personal income tax rate in the taxpayer's state of residence, multiplied by the Vermont commercial film production income.
Added 1997, No. 156 (Adj. Sess.), § 53, eff. April 29, 1998; amended 2009, No. 160 (Adj. Sess.), § 51.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 54 makes this section effective for tax years beginning on and after January 1, 1998 and ending on or before December 31, 2000.
Repeal of sunset date. 2000, No. 159 , § 27 repealed the sunset of this section provided for in 1997 (Adj. Sess.) No. 156, § 54.
Prospective repeal of section. 2009, No. 160 (Adj. Sess.), § 51(a)(2) provides for the repeal of this section effective January 1, 2013.
Former § 5927. Former § 5927, relating to student tax credit, was derived from 1966, No. 61 (Sp. Sess.). § 1, eff. Jan. 1, 1966, and amended by 1967, No. 121 , § 8, eff. Jan. 1, 1968.
A taxpayer of this State shall receive a credit against the tax imposed under section 5822 or 5832 of this title for a qualified sale of a mobile home park. The credit shall be in the amount of seven percent of the taxpayer's gain subject to federal income tax for the taxable year. Credit in excess of the taxpayer's tax liability for the taxable year may be carried forward for credit in the next succeeding three taxable years. "Qualified sale of a mobile home park" means the land comprising a mobile home park that is transferred in a single purchase to a group composed of a majority of the mobile home park leaseholders as defined in 10 V.S.A. § 6242(a) , or to a nonprofit organization that represents such a group.
Added 1997, No. 103 (Adj. Sess.), § 11, eff. April 23, 1998.
Prior repeal. Former § 5828, repealed by 1975, No. 35 , eff. April 8, 1975, relating to maximum tax liability, was derived from 1967, No. 121 , § 9. The repeal was applicable to tax years commencing January 1, 1975 and thereafter.
Former § 5828a. Former § 5828a, relating to tax credits for those with adjusted gross income under $ 7,000.00, was derived from 1971, No. 94 , § 1, eff. April 22, 1971; amended by 1979, No. 70 , § 2; 1981, No. 170 (Adj. Sess.), § 16.
Application of repeal. 1991, No. 32 , § 8, provided that the repeal of this section by section 7 of the act shall affect taxable years beginning on and after January 1, 1991.
Added 1987, No. 258 (Adj. Sess.), § 1, eff. June 16, 1988; amended 1999, No. 49 , § 36, eff. June 2, 1999; 1999, No. 119 (Adj. Sess.), § 2, eff. May 18, 2000; 2005, No. 14 , § 1, eff. May 3, 2005; 2018, No. 11 (Sp. Sess.), § H.4, eff. Jan. 1, 2018.
Amendments--2018 (Sp. Sess.). Subsec. (a): Substituted "36 percent" for "32 percent" and substituted "that" for "which" following "percentage".
Amendments--2005. Subsec. (a): Deleted the subdiv. (1) and (2) designations and the last sentence of the former undesignated paragraph.
Amendments--1999 (Adj. Sess.). Subdiv. (a)(2): Substituted "32 percent" for "25 percent".
Amendments--1999. Subsec. (a): Amended generally.
Application of section. 1987, No. 258 (Adj. Sess.), § 3, eff. June 16, 1988, provided that the provision of the act enacting this section shall affect income taxes for taxable years beginning on and after January 1, 1988.
Applicability--1999 amendment. 1999, No. 49 , § 38(o) provided that the amendment to this section by section 36 of that act shall apply to tax years beginning on or after January 1, 2000.
Applicability--1999 (Adj. Sess.). 1999, No. 119 (Adj. Sess.), § 16, eff. May 18, 2000, provided in part that the amendment to this section by section 2 of the act shall apply to tax years beginning on and after January 1, 2000.
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(1) provides: "Notwithstanding 1 V.S.A. § 214, Secs. H.1-H.6 (income tax changes) [H.4 amended this section] shall take effect retroactively on January 1, 2018 and apply to taxable year 2018 and after."
A resident of this State with federal adjusted gross income less than $30,000.00 (or $40,000.00 for married, filing jointly) shall be eligible for a refundable credit against the tax imposed under section 5822 of this title. The credit shall be equal to 50 percent of the federal child and dependent care credit allowed to the taxpayer for the taxable year for child or dependent care services provided in this State in a registered home or licensed facility certified by the Agency of Human Services as meeting national accreditation or national credential standards endorsed by the Agency. A credit under this section shall be in lieu of any child and dependent care credit available under subsection 5822(d) of this title.
Added 2001, No. 144 (Adj. Sess.), § 24, eff. June 21, 2002; amended 2003, No. 70 (Adj. Sess.), § 39, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Substituted "subsection 5822(d)" for "subsection 5811(4)" in the third sentence.
Application. 2001, No. 144 (Adj. Sess.), § 42(8), provides that § 24 of that act [which enacts this section] shall apply to taxable years 2003 and after.
Former § 5829. Former § 5829, relating to tax credit account of sales and use taxes, was derived from 1969, No. 144 , § 3, eff. June 1, 1969; and amended by 1971, No. 73 , §§ 13, 14, 44, eff. April 26, 1971; 1973, No. 202 (Adj. Sess.), § 1, eff. date, see note set out below; 1975, No. 243 (Adj. Sess.), § 6, eff. date, see note set out below; 1977, No. 118 (Adj. Sess.), § 17, eff. Feb. 3, 1978, and shall apply to tax years beginning Jan. 1, 1978, and thereafter; 1981, No. 165 (Adj. Sess.), § 1; No. 170 (Adj. Sess.), § 17; 1983, No. 2 (Adj. Sess.), §§ 6, 7, eff. July 28, 1983; 1987, No. 113 , § 3, eff. June 26, 1987; 1989, No. 19 ; 1991, No. 32 , § 14, eff. June 1, 1991; No. 32, § 15, eff. July 1, 1992; No. 67, § 22, eff. June 19, 1991; and 1993, No. 1 (Sp. Sess.), § 5, eff. Jan. 1, 1993.
Application of repeal. 1993, No. 210 (Adj. Sess.), § 40, provided for the repeal of this section effective on January 1, 1994, to apply to returns filed for tax year 1994 and thereafter.
Former § 5830. Former § 5830, relating to individual income tax surcharge, was derived from 1969, No. 144 , § 9, and amended by 1971, No. 260 (Adj. Sess.), §§ 46, 47.
Application of repeal. 1977, No. 116 (Adj. Sess.), § 2, provided: "This act [which amended this section] shall take effect from passage [Jan. 27, 1978] and shall be effective for tax years commencing on or after January 1, 1977".
Added 1977, No. 67 .
Added 1985, No. 171 (Adj. Sess.), § 2, eff. May 7, 1986; amended 1987, No. 80 , § 7, eff. June 9, 1987; 1993, No. 78 , § 1; 2003, No. 164 (Adj. Sess.), § 8, eff. June 12, 2004; 2005, No. 184 (Adj. Sess.), § 17b, eff. May 24, 2006; 2009, No. 54 , § 27, eff. June 1, 2009.
Amendments--2009. Substituted "Entrepreneurs' " for "Vermont" in the section heading; in subsec. (a), substituted "entrepreneurs"' for "Vermont", substituted ", as established in 10 V.S.A. § 291, up to $7,150,000.00" for "comprising a maximum $5 million", substituted "2020" for "2014", and added "and by 8 V.S.A. § 6014" at the end of the first sentence; in the third sentence, substituted "$7,150,000.00" for "$5 million" and deleted "Vermont seed capital" before "fund"; and deleted "Vermont seed capital" before "fund" in the first sentence of subsec. (b).
Amendments--2005 (Adj. Sess.). Subsec. (a): Substituted "$5 million" for "$2 million" in two places, "January 1, 2014" for "January 1, 2007", "four percent" for "ten percent" and "20 percent" for "50 percent".
Amendments--2003 (Adj. Sess.). Subsec. (a): Deleted "$3 million of" preceding "capitalization"; substituted "seed" for "venture" throughout; inserted "comprising a maximum $2 million "following "fund"; substituted "2007" for "1993" following "January 1" and "four" for "eight" preceding "succeeding"; substituted "$2" for "$3" preceding "million".
Subsec. (b): Substituted "seed" for "venture" following "Vermont" and "four" for "six" preceding "years".
Amendments--1993. Subsec. (a): Inserted "on or before January 1, 1993" preceding "shall entitle" in the first sentence.
Amendments--1987. Substituted "fund" for "corporation" in the section heading.
Subsec. (a): Rewrote the first sentence and substituted "fund" for "corporation" following "capital" at the end of the third sentence.
Subsec. (b): Rewrote the first sentence and substituted "interest" for "stock" following "transfer of the" in the second sentence.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 184 (Adj. Sess.), § 18(c) provides that Sec. 17b of this act shall apply to taxable years beginning January 1, 2005, and thereafter.
Added 1989, No. 240 (Adj. Sess.), § 2; amended 2001, No. 144 (Adj. Sess.), §§ 39, 40, eff. June 21, 2002; 2005, No. 116 (Adj. Sess.), §§ 3, 4, eff. April 26, 2006.
2013 In the introductory language to subsec. (c), substituted "As used in " for "For the purposes of " to conform to V.S.A. style.
Amendments--2001 (Adj. Sess.) Added subdiv. (c)(2), redesignated former subdivs. (c)(2) through (5) as subdivs. (c)(3) through (6), in (c)(3), substituted "or" for "least two percentage points" preceding "below", and amended subdiv. (c)(4) generally.
Subdiv. (d)(4): Substituted "most recent bank prime loan rate" for "one year United States Treasury note rate as published during the first week of each calendar quarter" following "below the".
Application of section. 1989, No. 240 (Adj. Sess.), § 3, provided that this section, which was added by section 2 of the act, shall take effect on July 1, 1990 and shall apply to investments made on or after that date.
The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:
Added 1991, No. 110 , § 2, eff. June 28, 1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. May 15, 1996.
Application of section. 1991, No. 110 , § 5, provided that this section, which was enacted by section 2 of the act, shall take effect on June 28, 1991, and shall apply to taxable years beginning on and after January 1, 1990.
Applicability--1995 (Adj. Sess.) amendment 1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided in part that section 25 of this act, which amended this section, would apply to tax years beginning on and after Jan. 1, 1996.
Cross references. Exemption of military personnel on combat zone duty from property tax late payment penalties, see § 4609 of this title.
The portion of federally taxable Social Security benefits excluded from taxable income under subdivision 5811(21)(B)(iv) of this chapter shall be as follows:
Added 2018, No. 11 (Sp. Sess.), § H.5, eff. Jan. 1, 2018.
Retroactive effective date and applicability of 2018 (Sp. Sess.) enactment. 2018, No. 11 (Sp. Sess.), § H.31(a)(1) provides: "Notwithstanding 1 V.S.A. § 214, Secs. H.1-H.6 (income tax changes) [H.5 enacted this section] shall take effect retroactively on January 1, 2018 and apply to taxable year 2018 and after."
Cross references. Corporation taxes, see chapter 211 of this title.
Quarterly filing and payment, see chapter 151, subchapter 5A of this title.
The tax imposed by this subchapter shall be known as the Vermont Corporate Income Tax.
A tax is imposed for each calendar year, or fiscal year ending during that calendar year, upon the income earned or received in that taxable year by every taxable corporation, reduced by any Vermont net operating loss allowed under section 5888 of this title, such tax being the greater of:
or
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1969, No. 144 , § 10, eff. June 1, 1969; 1973, No. 270 (Adj. Sess.), § 1, eff. date, see note set out below; 1983, No. 144 (Adj. Sess.), § 3, eff. April 12, 1984; 1983, No. 144 (Adj. Sess.), § 6(b), eff. Jan. 1, 1988; 1991, No. 32 , § 31, eff. May 18, 1991; 1991, No. 67 , § 26c, eff. June 19, 1991; 1997, No. 60 , § 73, eff. June 26, 1997; 2003, No. 152 (Adj. Sess.), §§ 3, 4, eff. June 7, 2004; 2005, No. 207 (Adj. Sess.), §§ 14, 16, eff. May 31, 2006; 2009, No. 1 (Sp. Sess.), § H.52, eff. Jan. 1, 2010; 2011, No. 143 (Adj. Sess.), § 16, eff. May 15, 2012; 2019, No. 51 , § 7, eff. Jan. 1, 2019.
Vermont net income of the corpo- ration for the taxable year allo- cated or apportioned to Vermont under section 5833 of this title Tax $ 0-10,000.00 6.00% 10,001.00-25,000.00 $600.00 plus 7.0% of the excess over $10,000.00 25,001.00 and over $1,650.00 plus 8.5% of the excess over $25,000.00
Editor's note. The text of subdiv. (2) is based on the harmonization of two amendments. During the 1991 session, subdiv. (2) was amended twice, by Act Nos. 32 and 67, resulting in two versions of the subdivision. In order to arrive at a single version of the subdivision, the language appearing in Act No. 67 was retained in view of the later effective date of that act. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2019. Subdiv. (2): Inserted "Vermont" in subdivs. (2)(A), (2)(C), (2)(D), and (2)(E), and substituted "that" for "which" in subdiv. (2)(B).
Amendments--2011 (Adj. Sess.). Rewrote subdiv. (2)(C), which read: "$250.00 for all other corporations"; and added subdivs. (2)(D) and (2)(E).
Amendments--2009. Redesignated subdiv. (2)(B) as subdiv. (2)(C) and added subdiv. (2)(B).
Amendments--2005 (Adj. Sess.) Inserted "reduced by any Vermont net operating loss allowed under section 5888 of this title" following "corporation" in the first sentence of the introductory paragraph, and substituted "$21,338.00" for "$19,688.00" in subdiv. (1).
Amendments--2003 (Adj. Sess.). Act No. 152, § 3, for taxable year 2006 only, substituted "6.00%" for "7.00%" following "0-10,000.00", substituted "$600.00 plus 7.00% of the excess over $10,000.00" for "$700.00 plus 8.10% of the excess over $10,000.00" following "10,001.00-25,000.00"; substituted "$1,650.00 plus 8.75% of the excess over $25,000.00" for "$1,915.00 plus 9.20% of the excess over $25,000.00" following "25,001.00-250,000.00" and "$19,688.00 [later amended to $21,338.00] plus 8.90% of the excess over $250,000.00" for "$22,615.00 plus 9.75% of the excess over $250,000.00" following "250,001.00 and over" in the schedule of subdiv (1).
Act No. 152, § 4, for taxable years 2007 and after, substituted "25,001.00 and over" for "25,001.00-250,000.00" and "8.5%" for "8.75%" following "$1,650.00" and deleted the tax provisions for $250,001.00 and over in the schedule of subdiv (1).
Amendments--1997 Subdiv. (1): Amended generally.
Subdiv. (2)(B): Substituted "$250.00" for "$150.00".
Amendments--1991. Act No. 32 substituted "$150.00" for "$75.00" in subdiv. (2).
Act No. 67 added subdiv. (2)(A), designated the existing provisions of subdiv. (2) as subdiv. (2)(B) and added "for all other corporations" at the end of that subdivision.
Amendments--1983 (Adj. Sess.). The first amendment (section 3) substituted "6.00%" for "5%" following "0-10,000.00", "$600.00 plus 7.20%" for "$500.00 plus 6%" following "10,001.00-25,000.00", "$1,680.00 plus 8.40%" for "$1,400.00 plus 7%" following "25,001.00-250,000.00" and "$20,580.00 plus 9.00%" for "$17,150.00 plus 7 1/2%" following "250,001.00 and over" in the schedule of subdiv. (1) and "$75.00" for "$50.00" in subdiv. (2).
The second amendment (section 6(b)) substituted "5.50%" for "6.00%" following "0-10,000.00", "$550.00 plus 6.60%" for "$600.00 plus 7.20%" following "10,001.00-25,000.00", "$1,540.00 plus 7.70%" for "$1,680.00 plus 8.40%" following "25,001.00-250,000.00" and "$18,865.00 plus 8.25%" for "$20,580.00 plus 9.00%" following "250,001.00 and over" in the schedule of subdiv. (1).
Amendments--1973 (Adj. Sess.). Section amended generally.
Amendments--1969 Increased tax.
Applicability--1973 amendment. 1973, No. 270 (Adj. Sess.), § 8, provided: "This act [which amended this section and §§ 5836, 9741, 9773 and added § 9745a to this title] shall take effect July 1, 1974, except that sections 1 [which amended this section] and 2 [ § 5836 of this title] shall apply to the entire tax year for any tax years commencing on or after January 1, 1974."
Applicability--1984 amendments; date for payment of first quarter 1984 increases. 1983, No. 144 (Adj. Sess.), § 6(b), provided in part: "(b) Sec. 3 (corporation income tax increase) shall take effect from passage [April 12, 1984] and affect taxable years beginning on and after January 1, 1984 and the increase imposed by Sec. 3 shall terminate for taxable years beginning on and after January 1, 1988. Any increase in the amount of payment due for the first quarter of calendar year 1984 as a result of Sec. 3 shall be due on the date of payment for the second quarter of that calendar year."
Section 6(b) further provided for amendment of this section, such amendment to be effective for taxable years beginning on and after January 1, 1988.
Applicability--1991 amendments. 1991, No. 32 , § 34, provided that the amendment to this section by section 31 of the act shall apply to taxes payable for taxable years beginning on and after January 1, 1991.
1991, No. 67 , § 27(b), eff. June 19, 1991, provided that the amendment to this section by section 26c of the act shall apply to taxable years beginning on and after January 1, 1991.
Applicability--1997 amendment. 1997, No. 60 , § 100(k)(4), eff. June 26, 1997, provided that the amendment to this section by § 73 of this act shall apply to tax years beginning on and after Jan. 1, 1997.
Applicability-- 2003, No. 152 (Adj. Sess.). 2003, No. 152 (Adj. Sess.), § 23(1), eff. June 7, 2004, provided that section 3 of the act, which amended this section, shall apply to taxable years beginning on or after January 1, 2006.
2003, No. 152 (Adj. Sess.), § 23(2), eff. June 7, 2004, provided that section 4 of the act, which amended this section, shall apply to taxable years beginning on or after January 1, 2007.
Applicability--2005 (Adj. Sess.). 2005, No. 207 (Adj. Sess.), § 26(7) provides that Sec. 14 of this act shall apply to taxable year 2006 only.
Applicability of 2011 (Adj. Sess.) amendment to subdiv. (2). 2011, No. 143 (Adj. Sess.), § 63(3) provides that Sec. 16 of this act (increasing minimum tax on certain C corporations) shall apply to taxable years beginning on and after January 1, 2012.
Retroactive effective date--2019 amendment 2019, No. 51 , § 41(1), provides that notwithstanding 1 V.S.A. § 214, the amendment to this section, by section 7 of that act, shall take effect retroactively on January 1, 2019 and apply to taxable years beginning on January 1, 2019 and thereafter.
Cross references. Credit for subscriber to shares in Vermont Seed Capital Fund, see § 5830b of this title.
Where New York corporation operating in, among other places, Vermont, did not show that New York had the power to tax the total amount of its dividend and interest income without apportionment of the amount attributable to New York, no risk of double taxation arising from Vermont's taxing of dividend and interest income apportioned to Vermont was shown, and whether Vermont's tax would impose an unconstitutional burden on interstate commerce would not be decided. Mobil Oil Corp. v. Commissioner of Taxes, 136 Vt. 545, 394 A.2d 1147 (1978), aff'd, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
County court's failure to make a finding on issue of whether corporation's foreign subsidiaries were operated as separate entities was not error, because the question was not relevant to application of income tax to dividend income corporation received from the foreign subsidiaries: the tax is on the dividend income of the corporation, not the profits of the subsidiaries. In re Goodyear Tire & Rubber Co., 133 Vt. 132, 335 A.2d 310 (1975).
For purposes of annual apportioned net income tax on corporations the term "Vermont net income" means a corporation's total net income before any allocation, not simply the income allocable to Vermont. Mobil Oil Corp. v. Commissioner of Taxes, 136 Vt. 545, 394 A.2d 1147 (1978), aff'd, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
Added 2009, No. 1 (Sp. Sess.), § H.53, eff. Jan. 1, 2010.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , §§ 15, 16, eff. April 16, 1971; 1987, No. 82 , § 6, eff. June 9, 1987; 2003, No. 152 (Adj. Sess.), § 5, eff. June 7, 2004; amended 2019, No. 51 , § 8, eff. Jan. 1, 2020.
Amendments--2019. Subsec. (a): Amended generally.
Subdiv. (b)(3): Substituted "that" for "which".
Amendments--2003 Subsec. (a): Added "with the sales factor described in subdivision (3) double-weighted" following "factors" at the end of the second sentence in the introductory paragraph.
Amendments--1987. Subdiv. (a)(3): Added the second and third sentences.
Amendments--1971. Subdiv. (b)(2): Substituted "any or all" for "either or both".
Amendments--Application of 1987 amendment. 1987, No. 82 , § 11(4), eff. June 9, 1987, provides that the amendment to this section by the act shall affect taxable years beginning on and after January 1, 1988.
2019, No. 51 , § 41(3), as amended by 2019, No. 131 (Adj. Sess.), § 301, provides: "Sec. 8 (market-based sourcing) shall take effect on January 1, 2020, and apply to tax years starting on or after that date."
Application of 1987 amendment. 1987, No. 82 , § 11(4), eff. June 9, 1987, provides that the amendment to this section by the act shall affect taxable years beginning on and after January 1, 1988.
Applicability--2003 (Adj. Sess.). 2003, No. 152 (Adj. Sess.), § 23(3), eff. June 7, 2004, provided that section 5 of the act, which amends subsec. (a) of this section, shall apply to taxable years beginning on or after January 1, 2006.
Where it does not appear that the formula of apportionment of corporate taxpayer's income is intrinsically arbitrary, that it operates unreasonably and arbitrarily, or that the tax imposed violates the constitutional rights of the taxpayer, then it is valid. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
In apportioning to Vermont its fair share of the income earned by a corporation with both Vermont and non-Vermont income, dividends received from corporation's foreign subsidiaries were properly included. In re Goodyear Tire & Rubber Co., 133 Vt. 132, 335 A.2d 310 (1975).
With respect to inclusion, in Vermont net income, of a corporation's foreign subsidiary dividend income included in federal gross income for purposes of taking the deemed paid foreign tax credit on the federal return, and when allocating to Vermont that part of such dividend income fairly allocated to Vermont in view of the fact the corporation has income earned both within and without the state, the allocation formula provided by this section may not be modified to allow consideration and allocation of the property, payroll and sales of the foreign subsidiary, for the statute does not allow such modification. F. W. Woolworth Co. v. Commissioner of Taxes, 133 Vt. 93, 328 A.2d 402 (1974).
The statutory formula for apportionment of corporate income for tax purposes is a three factor formula which is used by a majority of the states which impose corporate income taxes and is a practical approximation of the distribution of either a corporation's sources of income or the social costs which it generates. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
Where statutory formula allocated to Vermont a fair and equitable portion of income of corporation doing business both within and without Vermont, Commissioner of Taxes had no authority to modify the formula to include separate accounting to allow the corporation to report certain sales on a destination rather than an origin basis. In re Goodyear Tire & Rubber Co., 133 Vt. 132, 335 A.2d 310 (1975).
An adjustment of the apportionment formula may be made where the application of the formula does not fairly represent the extent of the business activities within Vermont, and it is error for a court to disregard competent, clear and cogent evidence on such question. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
"Gross-up," an accounting device by which a corporation may credit against its federal income tax liability foreign taxes paid by its foreign subsidiaries out of accumulated profits, is taxable Vermont income, but the formula by which the corporation's Vermont income, as against its non-Vermont income, is found, must be modified to reflect the business activities of the subsidiaries conducted outside of Vermont. In re Goodyear Tire & Rubber Co., 133 Vt. 132, 335 A.2d 310 (1975).
In income tax dispute, Commissioner of Taxes did not wrongfully exclude withholding taxes on dividends received from domestic corporation's foreign subsidiaries from "gross-up" which constitutes domestic corporation's foreign subsidiary dividend income included in federal gross income for purposes of taking the deemed paid foreign tax credit on the federal return, and which is part of Vermont net income to the extent it is fairly allocable to Vermont, for the withholding tax is a direct tax on the dividend income realized by a domestic corporation, not a tax paid or deemed paid by a foreign subsidiary; and since the withholding tax is not a part of "gross-up," directly traceable to the business of the foreign subsidiaries, but a portion of the dividend income of the domestic corporation paid to the country the subsidiary is located in, there is no basis for including property, payroll and sales of the subsidiaries as a factor in allocating to Vermont its fair share of the income. F. W. Woolworth Co. v. Commissioner of Taxes, 133 Vt. 93, 328 A.2d 402 (1974).
While corporate taxpayer's "gross-up" may be used to increase the Vermont net income by including the item of foreign subsidiary dividend in the Vermont net income, an adjustment should be made to reflect the activities of the foreign subsidiaries which have no business activity in Vermont. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
Taxation of apportioned part of New York oil corporation's dividend income earned outside the United States by corporation's affiliates and subsidiaries did not violate due process clause or commerce clause of federal constitution. Mobil Oil Corporation v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
Vermont's taxation, on apportioned basis, of that part of New York oil corporation's income represented by dividend income earned outside the United States by foreign affiliates and subsidiaries of the corporation, did not impose a burden upon foreign commerce on ground that because of the risk of multiple taxation by foreign nations allocation of the foreign source income to a single taxing situs, New York, was required, rather than apportionment among the states. Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
The linchpin of apportionability in the field of state income taxation is the unitary business principle, under which New York oil corporation operating in Vermont must show, to establish that its dividend income earned outside the United States by its affiliates and subsidiaries was not subject to an apportioned Vermont tax, that the income was earned in the course of activities unrelated to the sale of petroleum products in Vermont; and the foreign source of the dividend income alone was not enough. Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
Apportionability depends upon the unitary business principle, under which New York oil corporation operating in Vermont must show, to establish that its dividend income earned outside the United States by its affiliates and subsidiaries was not subject to an apportioned Vermont tax, that the income was earned in the course of activities unrelated to the sale of petroleum products in Vermont; and that the income was from entities legally separate from oil corporation, that is, corporation's affiliates and subsidiaries, did not constitute the requisite showing, for one must look at the underlying activity of, not the form of investment in, the legally separate entities. Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
Vermont's interest in taxing an apportioned share of that part of income of New York oil corporation represented by dividend income earned outside the United States by foreign subsidiaries and affiliates of the corporation was not overridden by any interest of New York, the state of the corporation's commercial domicile, such as the interest inherent in its ability, should it wish, to itself tax the dividend income; and no adequate justification could be found for the theory that the Commerce Clause requires allocation of dividend income wholly to a single situs, in this case the state of commercial domicile, New York, rather than apportionment among the states. Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S. Ct. 1223, 63 L. Ed. 2d 510 (1980).
Cited. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999).
For the purpose of ascertaining gain or loss from the sale or other disposition of property, real, personal, or mixed, acquired before January 1, 1931, the taxpayer may, in lieu of the adjusted basis prescribed by the applicable United States Internal Revenue Code, use the fair market value of such property as of the above date, adjusted for the period subsequent thereto. In all other respects, the gain or loss on the sale or other disposition of property shall be ascertained as prescribed by such Code.
Reference in text. The United States Internal Revenue Code, referred to in this section, is codified as 26 U.S.C. § 1 et seq.
Nothing in this subchapter shall be construed to repeal or affect any of the provisions of chapter 211 of this title.
Revision note. Reference in this section to "and chapter 3 of Title 11" was deleted because referenced chapter relating to foreign corporations, §§ 651-862 of Title 11, was repealed by 1971, No. 237 (Adj. Sess.), § 100.
Reference in this section to chapter 209 of this title was deleted because referenced chapter relating to corporation fees, §§ 8001-8005 of this title, was repealed by 1981, No. 217 (Adj. Sess.), § 11.
(f) To the extent they are not explicitly in conflict with the provisions of this section, the provisions of subchapters 6, 7, 8, and 9 of this chapter shall apply to the tax imposed by this section.
(g) A corporation which is subject to the tax imposed by this section shall not be subject to the tax imposed by section 5832 of this title.
(h) When a taxpayer, under this section, transfers all or a portion of its business assets to another corporation which is or will be subject to tax under this section, the transferee corporation shall include, and the transferor shall not include, in the computation of "average monthly deposit" for purposes of subsection (b) of this section, the transferred deposits which were held by the transferor corporation during the 12 months directly preceding the transfer.
(i) An independent trust company established pursuant to 8 V.S.A. chapter 77 is not a financial institution within the meaning of this section.
(j) The Vermont Higher Education Savings Plan shall not be subject to the tax imposed by this section.
Added 1967, No. 157 , § 1; amended 1969, No. 144 , § 11, eff. June 1, 1969; 1973, No. 270 (Adj. Sess.), § 2, eff. date, see note set out below; 1983, No. 144 (Adj. Sess.), § 5, eff. April 12, 1984; 1991, No. 32 , § 29, eff. May 18, 1991; 1995, No. 29 , § 29, eff. April 14, 1995; 1995, No. 169 (Adj. Sess.), § 16, eff. May 15, 1996; 1997, No. 60 , § 75; 1997, No. 79 (Adj. Sess.), § 3; 1997, No. 98 (Adj. Sess.), § 8d, eff. April 16, 1998; 1999, No. 153 (Adj. Sess.), § 33, eff. Jan. 1, 2001; 2003, No. 152 (Adj. Sess.), § 6, eff. June 7, 2004; 2015, No. 134 (Adj. Sess.), § 37, eff. Jan. 1, 2017.
Revision note. Subsec. (h), as added by 1997, No. 79 (Adj. Sess.), § 3, redesignated as (j) to avoid conflict with subsec. (h) as added by 1995, No. 169 (Adj. Sess.), § 16, and subsec. (i) as added by 1997, No. 98 (Adj. Sess.), § 8d.
Amendments--2015 (Adj. Sess.). Subsec. (c): Amended generally.
Amendments--2003 (Adj. Sess.) Subsec. (e): Repealed.
Amendments--1999 (Adj. Sess.). Substituted "financial institutions" for "banking corporations and loan associations" in the section heading, rewrote subsec. (a), and substituted "financial institution" for "bank, or trust company" in subsec. (i).
Amendments--1997 (Adj. Sess.). Subsec. (i): Added by Act No. 98.
Subsec. (j): Added by Act No. 79.
Amendments--1997 Subsec. (b): Substituted "0.000096" for "0.000040" in the first sentence.
Amendments--1995 (Adj. Sess.) Subsec. (h): Added.
Amendments--1995 Subsec. (b): Inserted "in Vermont" following "month held" in the first sentence and following "deposits held" in the third sentence.
Amendments--1991 Subsec. (b): Substituted "0.000040" for ".000020" in the first sentence.
Subsec. (d): Repealed.
Subsec. (e): Added "provided, however, that in no event shall a corporation pay an amount of tax less than $5,000.00 for its taxable year if its average monthly deposits exceed $50 million in any month of its taxable year, and $2,500.00 if its deposits were $50 million or less".
Amendments--1973 (Adj. Sess.) Subsec. (a): Rephrased second sentence and omitted reference to 6 per cent of taxable income and inserted reference to tax rate schedules in § 5832.
Application of 1967 effective date. 1967, No. 157 , § 2, provided: "This act shall be effective for all taxable years of these corporations and associations beginning after December 31, 1966."
Applicability--1983 (Adj. Sess.) amendment; date for payment of first quarter 1984 increases. 1983, No. 144 (Adj. Sess.), § 6(d), provided: "(d) Sec. 5 (bank franchise tax) shall take effect from passage [April 12, 1984] and apply to franchises exercised by such corporations on and after January 1, 1984, except that the limitations imposed by 32 V.S.A. § 5836(d) shall not apply until taxable years beginning on and after January 1, 1985. Any payment due for the first quarter of calendar year 1984, as a result of Sec. 5, shall be due on the date of payment for the second quarter of that calendar year."
- 1991 amendment. 1991, No. 32 , § 30, provided: "The increase in the rate of the bank franchise tax in Sec. 20 [of the act, which amended this section] shall . . . apply retroactively to franchise exercised by corporations on and after January 1, 1991. Any deficiency in tax payments already made occasioned by the passage of this act shall be paid with the first quarterly installment payable after the effective date of this act, without interest up to the date such installment is due. The repeal of 32 V.S.A. § 5836(d) in Sec. 29 shall . . . apply retroactively to affect franchises exercised by corporations on and after January 1, 1991. The amendment of 32 V.S.A. § 5836(e) in Sec. 29 shall . . . apply retroactively to bank franchise taxes payable for taxable years beginning on or after January 1, 1991."
- 1995 amendment. 1995, No. 29 , § 42, eff. April 14, 1995, provided that the amendment to this section by section 29 of the act shall apply to taxable months beginning on and after May 1, 1995, and ending before July 1, 1996.
- 1997 amendment. 1997, No. 60 , § 100(k)(6), eff. June 26, 1997, provided that the amendment to subsec. (b) of this section by § 75 of this act shall apply beginning Aug. 1, 1997.
Repeal of subsec. (e). 2003, No. 152 (Adj. Sess.), § 6 provides that 32 V.S.A. § 5836(e) (bank franchise tax limitation by federal taxable income) is repealed upon passage of this act, and no limit on bank franchise tax shall be available based on federal taxable income for a corporate taxable year ending on or after the effective date of this act [June 7, 2004].
Cross references. Credit for subscriber to shares in Vermont seed capital fund, see § 5830b of this title.
Former § 5837. Former § 5837, relating to investment and holding companies, was derived from 1989, No. 12 and amended by 1991, No. 67 , § 26d; 2003, No. 70 (Adj. Sess.), § 41; and 2003, No. 152 (Adj. Sess.), § 8.
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year.
Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.
Amendments--1985 (Adj. Sess.). 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986, substituted "at source" for "by employers" in subchapter heading.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1989, No. 210 (Adj. Sess.), § 298, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 6, eff. May 31, 1990; 1991, No. 67 , § 24, eff. June 19, 1991; 2015, No. 57 , § 67.
Reference in text. The reference to 8 V.S.A. § 909a(a), referred to in subsec. (a), is obsolete. 8 V.S.A. § 909a was repealed by 1999, No. 153 (Adj. Sess.), § 27, effective January 1, 2001.
Amendments--2015. Subsec. (c): Added.
Amendments--1991. Subsec. (a): Inserted "with respect to services performed for such person which were" preceding "previously" in the second sentence.
Amendments--1989 (Adj. Sess.). Subsec. (a): Act No. 222 added the last sentence.
Act No. 210 added the second sentence.
Amendments--1985 (Adj. Sess.). Section amended generally.
Applicability--1985 (Adj. Sess.) amendment. 1985, No. 266 (Adj. Sess.), § 9, eff. June 4, 1986, provided that the amendment to this section shall be effective for taxable years beginning on and after January 1, 1986.
Report of payments of deferred payments by January 1, 1991. 1989, No. 210 (Adj. Sess.), § 299 (d), provided that persons who made payments of deferred income between December 31, 1989 and June 1, 1990 shall report such payments to the commissioner of taxes by January 31, 1991 on forms prescribed by the commissioners.
Cross references. Collection of delinquent property taxes from earnings of municipal employees, see § 5141 of this title.
Withholding taxes, imposed by this section and section 5842 of this title, and meals and rooms taxes, imposed by section 9241 of this title, assessed by the Vermont Tax Department against a debtor in bankruptcy are excepted from the discharge within the purview of 11 U.S.C. § 523(a)(1)(A); the fact that the claim of the department is secured or unsecured is immaterial. In re Safka, 24 B.R. 87 (Bankr. D. Vt. 1982).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1983, No. 59 , § 10, eff. April 22, 1983; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1989, No. 124 (Adj. Sess.), § 1, eff. Feb. 8, 1990; 1989, No. 222 (Adj. Sess.), §§ 7, 8, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), § 13, eff. May 7, 1992; 1993, No. 49 , §§ 10-12, eff. May 28, 1993; 1995, No. 29 , § 9, eff. April 14, 1995; 1999, No. 49 , § 73, eff. June 2, 1999; 1999, No. 119 (Adj. Sess.), § 17, eff. May 18, 2000; 2007, No. 81 , § 2, eff. July 1, 2008; 2009, No. 146 (Adj. Sess.), § B7; 2015, No. 57 , § 68; 2015, No. 134 (Adj. Sess.), § 12.
Amendments--2015 (Adj. Sess.). Subdiv. (a)(1): Amended generally.
Subsec. (c): Substituted "on or before January 31" for "not later than February 28" in the first sentence.
Amendments--2015. Subdiv. (a)(2): Rewrote the first sentence.
Amendments--2009 (Adj. Sess.). Subsec. (c): Added the present second sentence.
Amendments--2007. Subdiv. (a)(4)(D): Deleted.
Amendments--1999 (Adj. Sess.). Subsec. (a)(1): Substituted "$2,500.00" for "$600.00" following "will not exceed".
Amendments--1999. Subdiv. (a)(4)(D): Added.
Amendments--1995 Subdiv. (a)(4): Amended generally.
Amendments--1993 Subdiv. (a)(2): Amended generally.
Subdiv. (a)(4): Rewrote the second sentence and added the third and fourth sentences.
Subsec. (b): Substituted "February 28" for "January 30" preceding "of each year" in the first sentence.
Amendments--1991 (Adj. Sess.) Subdiv. (a)(4): Inserted "or order" following "authorize" in the second sentence.
Amendments--1989 (Adj. Sess.) Subsec. (a): Act No. 124 substituted "25" for "30" preceding "days following" in subdiv. (1), added a new subdiv. (2), redesignated former subdiv. (2) as subdiv. (3) and in that subdivision substituted "25" for "30" preceding "days following" and "subdivisions" for "subdivision" preceding "(a)(1)", inserted "and (a)(2)" thereafter, substituted "do" for "does" preceding "not apply" and deleted "or" thereafter, deleted former subdiv. (3) and added subdiv. (4).
Act No. 222 substituted "the 25th (23rd of February) day" for "25 days" preceding "following" in subdiv. (3).
Subsec. (c): Added by Act No. 222.
Amendments--1985 (Adj. Sess.) Subsec. (a): Substituted "person" for "employer" wherever it appeared.
Subsec. (b): Substituted "person" for "employer" in the first, second and third sentences and "payees" for "employees" and "amounts" for "wages" in the third sentence.
Amendments--1983 Subsec. (b): Substituted "30" for "31" following "January" in the first sentence.
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 124 (Adj. Sess.), § 4, eff. Feb. 8, 1990, provided that the amendment to subsec. (a) of this section by section 1 of the act shall affect returns due for tax periods ending on and after March 31, 1990.
Withholding taxes, imposed by section 5841 of this title and this section, and meals and rooms taxes, imposed by section 9241 of this title, assessed by the Vermont Tax Department against a debtor in bankruptcy are excepted from the discharge within the purview of 11 U.S.C. § 523(a)(1)(A); the fact that the claim of the department is secured or unsecured is immaterial. In re Safka, 24 B.R. 87 (Bankr. D. Vt. 1982).
If a person fails at any time to comply with the Commissioner's requirement under subsection 5842(b) of this title to remit amounts deducted and withheld at such intervals and based upon such classifications as the Commissioner designates, the Commissioner may petition the Superior Court wherein the person has a place of business, and, upon the petition and hearing, a judge of that court shall issue a citation declaring any amounts thereafter deducted and withheld by the person under section 5841 of this title to be a trust for the State of Vermont. That order shall further require the person, (and, if the person is a corporation, any principal officer of the corporation), to remit those amounts as the Commissioner has required to, and to file a return with respect to each of those payments under the terms of this subchapter with, the court upon pain of contempt of court. The order of notice upon the petition shall be returnable not later than seven business days after the filing of the petition. The petition shall be heard and determined on the return day, or on such day as soon thereafter as the court considers practicable and shall fix, having regard to the circumstances of the case. The costs of the proceeding shall be payable as the court determines. The remittance of those amounts shall be made to the court or, if the court so directs, to the Commissioner, as the Commissioner has required for such period of time as the Commissioner determines with the approval of the court, whether or not all tax liabilities theretofore due have been satisfied, having regard to the maintenance of regular future payments by the person. All amounts and all returns received by the court under this section shall be remitted as soon as is practicable by the court to the Commissioner.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1991, No. 186 (Adj. Sess.), § 14, eff. May 7, 1992; 1995, No. 29 , § 10, eff. April 14, 1995; 2017, No. 11 , § 61.
Amendments--2017. Substituted "subsection" for "subdivision" preceding "5842(b)' in the first sentence and inserted "business" following "later than seven" in the third sentence.
Amendments--1995 Substituted "the commissioner's requirement under section 5842(a)(4)" for "an order under section 5842(a)(3) or (4)" following "comply with" and "at such intervals and based upon such classification as the commissioner designates" for "in quarter- or eighth-monthly payments" preceding "the commissioner may petition" in the first sentence and "as the commissioner has required" for "in quarter- or eighth-monthly payments" following "amounts" in the second sentence and preceding "for such period" in the sixth sentence.
Amendments--1991 (Adj. Sess.) Inserted "or (4)" following "5842(a)(3)" in the first sentence and substituted "quarter- or eighth-monthly" for "weekly" wherever it appeared in that sentence and the second and sixth sentences.
Amendments--1985 (Adj. Sess.) Deleted "by employers" preceding "to account" in the section heading and substituted "person" for "employer" throughout the text of the section.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , § 17, eff. April 16, 1971; 1985, No. 266 (Adj. Sess.), § 3, eff. June 4, 1986; 1987, No. 48 , § 8; 1997, No. 50 , § 17, eff. June 26, 1997; 2019, No. 14 , § 79, eff. April 30, 2019.
Amendments--2019 Subsecs. (a, (b), and (d): Added the subsec. headings.
Subdiv. (c)(4): Substituted "Lien" for "Lein" in the subdiv. heading.
Amendments--1997 Subsec. (a): Substituted "corporation or other" for "corporate" preceding "entity", inserted "or entity" preceding "who as an officer", and substituted "same" for "corporation" following "agent of the" and "it" for "the same" following "tax and transmit".
Amendments--1987. Subsec. (c): Amended generally.
Amendments--1985 (Adj. Sess.). Deleted "of employers" preceding "penalty" in the section heading and substituted "person" for "employer" throughout the text of the section and "a person" for "an employer" in the first sentence of subsec. (d).
Statutory duty for payment of withholding, sales and use, and rooms and meals taxes is imposed personally on corporate officer who, within corporate structure, has duty to collect and remit the taxes; in other words, officer's corporate duty becomes a statutory duty, and personal liability attaches for nonperformance. Rock v. Department of Taxes, 170 Vt. 1, 742 A.2d 1211 (1999).
Tax Department did not employ wrong legal standard in holding corporate officer personally liable for corporation's outstanding withholding, sales and use, and rooms and meals taxes, since department properly viewed officer's actual authority and control over corporation's financial affairs as evidence of his duty to remit taxes to state. Rock v. Department of Taxes, 170 Vt. 1, 742 A.2d 1211 (1999).
Former § 5845. Former § 5845, relating to reciprocal agreements with taxing authorities in other jurisdictions, was derived from 1966, No. 61 (Sp. Sess.), § 1, and amended by 1985, No. 266 (Adj. Sess.), § 3. The subject matter is now covered by § 3201 of this title.
Former § 5846. Former § 5846, relating to bonding requirements, was derived from 1975, No. 154 (Adj. Sess.), § 13, and amended by 1985, No. 266 (Adj. Sess.), § 3 and 1989, No. 225 (Adj. Sess.), § 25(b).
Added 1989, No. 93 ; amended 1989, No. 222 (Adj. Sess.), § 9, eff. May 31, 1990; 1991, No. 67 , § 26a, eff. June 19, 1991; 1995, No. 29 , § 41, eff. April 14, 1995; 1997, No. 50 , § 18, eff. June 26, 1997.
2013 In subsec. (e), substituted "As used in" for "For the purposes of" to conform to V.S.A. style.
- 2007. 32 V.S.A. § 5875, referred to in subsec. (d), was repealed by 1997, No. 156 (Adj. Sess.), § 37, and reference to that section was changed to "this title".
Revision note - In the introductory paragraph of subsec. (c), substituted "subdivision (b)(2)" for "subsection (b)(2)" to conform reference to V.S.A. style.
Amendments--1997. Subsec. (e): Added the seventh sentence.
Amendments--1995 Subsec. (c): Amended generally.
Amendments--1991 Subdiv. (b)(3): Added.
Amendments--1989 (Adj. Sess.) Subsec. (e): Amended generally.
Cross references. Property transfer tax, see chapter 231 of this title.
Tax on gains from sale or exchange of land, see chapter 236 of this title.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1985, No. 266 (Adj. Sess.), § 4, eff. June 4, 1986; 1989, No. 119 , § 3, eff. June 22, 1989.
2013 In the introductory language, substituted "As used in " for "For purposes of " to conform to V.S.A. style.
Amendments--1989. Section amended generally.
Amendments--1985 (Adj. Sess.). Deleted "from the wages of that taxpayer" following "deducted and withheld".
Applicability--1989 amendment. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that the amendment to this section by section 3 of the act shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 278 (Adj. Sess.), § 29, eff. March 12, 1968; 1983, No. 59 , § 1, eff. April 22, 1983; 1987, No. 278 (Adj. Sess.), § 15, eff. June 21, 1988; 1989, No. 119 , § 4, eff. June 22, 1989; 2013, No. 73 , § 21, eff. June 5, 2013; 2015, No. 57 , § 69, eff. June 11, 2015.
2013. In subsec. (d) by generally changing references to "husband and wife" to "married couple" in accordance with 2009, No. 3 , § 12a.
Amendments--2015. Subsec. (a): Inserted "estate, and trust" following "individual" in the first sentence.
Amendments--2013 Subsec. (b): Substituted "24 percent" for "applicable percentage" in first sentence; deleted second sentence, "For purposes of this section, 'applicable percentage' means the percentage of federal income tax liability specified in section 5822 of this title, as amended from time to time".
Amendments--1989. Deleted "estimation and" preceding "payment of" and substituted "estimated income" for "non-withheld" thereafter in the section heading, rewrote subsec. (a), substituted "in annualized income installments" for "on an annualized basis" preceding "may pay" in the first sentence of subsec. (b) and added subsecs. (c) through (e).
Amendments--1983. Substituted "$125.00" for "$40.00" following "more than" in the first sentence.
Amendments--1967 (Adj. Sess.). Revised time table for payment of non-withheld tax.
Applicability--1987 (Adj. Sess.) amendment. 1987, No. 278 (Adj. Sess.), § 16(5), eff. June 21, 1988, provided that the provision of the act amending this section shall apply to estimated taxes payable for taxable years beginning on and after January 1, 1987.
- 1989 amendment. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that the amendment to this section by section 4 of the act shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
Applicability of 2015 amendment to subsec. (a). 2015, No. 57 , § 99(12) provides: "Sec. 69 (obligation of estates and trusts to make estimated payments) [which amended subsec. (a)] shall take effect on passage [June 11, 2015] and apply to taxable years beginning on and after January 1, 2016."
Former §§ 5853, 5854. Former § 5853, relating to declarations of non-withheld tax, was derived from 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966, and amended by 1967, No. 278 (Adj. Sess.), § 30, eff. March 12, 1968.
Former § 5854, relating to underestimations of nonwithheld tax, was derived from 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966, and amended by 1967, No. 121 , § 11, eff. Jan 1, 1968.
Applicability of repeal. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that section 6 of the act, which repealed these sections, shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
Added 1966, No. 61 (Sp. Sess.), eff. Jan. 1, 1966; amended 1967, No. 121 , § 12, eff. Jan. 1, 1968; 1985, No. 266 (Adj. Sess.), § 8, eff. June 4, 1986; 1989, No. 119 , § 5, eff. June 22, 1989; 1997, No. 156 (Adj. Sess.), § 6, eff. April 29, 1998; 2001, No. 140 (Adj. Sess.), § 10, eff. June 21, 2002.
Amendments--2001 (Adj. Sess.) Subdiv. (b)(1): Substituted "$500.00" for "$250.00" at the end of the subdiv.
Amendments--1997 (Adj. Sess.). Subdiv. (b)(1): Substituted "$250.00" for "$125.00".
Amendments--1985 (Adj. Sess.). Inserted "except, however, that no penalties shall be assessed for failure to pay estimated tax for any taxable year if the sum of the withholding and timely estimated tax payments credited to the taxpayer for that taxable year equal or exceed the taxpayer's tax liability for the preceding tax year, and" preceding "except as such provisions conflict with the express provisions of this subchapter".
Amendments--1967. Substituted word "penalty" for "interest".
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 59, provides that the amendment to this section by § 6 of the act (increase in safe harbor for underpayment of estimated tax) shall apply to taxable years beginning on and after January 1, 1998.
Applicability--1967 amendment. 1967, No. 121 , § 14, provided: "This act shall take effect as of January 1, 1968, but shall apply with respect only to taxable years beginning on or after January 1, 1968."
Applicability--1985 (Adj. Sess.) amendment. 1985, No. 266 (Adj. Sess.), § 9, eff. June 4, 1986, provided that the amendment to this section shall be effective for taxable years beginning on and after January 1, 1985.
Applicability--1989 amendment. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that the amendment to this section by section 5 of the act shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(2) provides that section 10 of this act [which amended this section by substituting "500.00" for "250.00" in subdiv. (b)(1)] shall apply to tax years 2003 and after.
Cross references. Enforcement and collection of income tax generally, see chapter 151, subchapter 9 of this title.
Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119 , § 8, eff. June 22, 1989.
Amendments--1989. Subsec. (a): Substituted "$500.00" for "$2,500.00" following "more than" in the first sentence.
A declaration of estimated tax shall be filed on or before the 15th day of the fourth month of each taxable year except that if the $500.00 minimum tax requirement is met:
Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119 , § 9, eff. June 22, 1989.
Revision note. "(a)" was deleted from beginning of this section to conform to general V.S.A. style.
Amendments--1989. Substituted "$500.00" for "$2,500.00" preceding "minimum" in the introductory paragraph.
A taxpayer required to file a declaration of estimated tax shall pay such estimated tax as follows:
Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1997, No. 156 (Adj. Sess.), § 7, eff. April 29, 1998.
Amendments--1997 (Adj. Sess.). Subdiv. (6): Added.
Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1979, No. 105 (Adj. Sess.), § 5; 1981, No. 191 (Adj. Sess.), § 7; 2013, No. 73 , § 22, eff. June 5, 2013.
2013. In subsec. (d), substituted "As used in" for "For purposes of" to conform to V.S.A. style.
Amendments--2013 Subdiv. (b)(1)(A): Substituted "90 percent" for "80 percent" throughout subdiv.
Subdiv. (c)(2): Substituted "90 percent" for "80 percent".
Amendments--1981 (Adj. Sess.). Subsec. (b): Following the word "rate" substituted "per annum established from time to time by the commissioner pursuant to section 3108 of this title" for "of one percent per month".
Amendments--1979 (Adj. Sess.). Section amended generally.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1967, No. 121 , § 13, eff. Jan. 1, 1968; 1981, No. 170 (Adj. Sess.), § 5, eff. April 19, 1982; 1987, No. 82 , § 3, eff. June 9, 1987; 1993, No. 49 , §§ 13, 14, eff. May 28, 1993; 1995, No. 47 , § 20, eff. April 20, 1995; 1999, No. 49 , § 56, eff. June 2, 1999; 2007, No. 33 , § 2, eff. May 18, 2007.
Amendments--2007. Subsec. (e): Substituted " § 11(a)(10)" for " § 3441" in the first sentence.
Amendments--1999. Subsec. (f): Repealed.
Amendments--1995 Added subsecs. (f) and (g).
Amendments--1993 Subsec. (a): Substituted "person" for "individual, trust or estate" preceding "is required", inserted "(1)" preceding "earned or received more than $100.00 of Vermont income or" and "or (2) earned or received more than $1,000.00 in gross income from the sources listed in section 5823(b)(1) through (5) of this title whether or not a resident" thereafter.
Subsec. (b): Inserted "originally" following "tax return is" and added "or the date as extended by the commissioner under section 5868 of this title" at the end of the subsec.
Amendments--1987 Subsec. (a): Added "or has a tax liability under this chapter for that year" following "Vermont income in that year" at the end of the subsec.
Amendments--1981 (Adj. Sess.) Subsec. (e): Added.
Amendments--1967 Subsec. (a): Rephrased to omit (a)(1), (2).
Subsec. (c): Rephrased to omit filing of separate return, added "surviving spouse".
Subsec. (d): Amended generally and added "surviving spouse".
Effective date, see note set out under § 5811 of this title.
Applicability--1987 amendment. 1987, No. 82 , § 11(1), eff. June 9, 1987, provided that the provisions of the act amending this section shall affect taxable years beginning on and after January 1, 1987.
Applicability--1993 amendment. 1993, No. 49 , § 27, provided that the amendment to subsec. (a) of this section by section 13 of the act shall apply to taxable years beginning on and after Jan. 1, 1994.
Cross references. Penalty for late filing, see §§ 3202 and 3203 of this title.
Added 1983, No. 59 , § 11, eff. April 22, 1983; amended 1989, No. 222 (Adj. Sess.), § 10, eff. May 31, 1990; 1997, No. 50 , § 19, eff. June 26, 1997.
Amendments--1997. Subsec. (a): Deleted "a resident partner, or having" preceding "any income" and "as provided under section 5823 of this title for a nonresident individual" following "Vermont sources" in the first sentence and added the second sentence.
Amendments--1989 (Adj. Sess.). Subsec. (a): Inserted "a Vermont partnership income tax return and" following "commissioner".
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 222 (Adj. Sess.), § 44(1), eff. May 31, 1990, provided that the amendment to subsec. (a) of this section by section 10 of the act shall apply to taxable years beginning on or after January 1, 1990.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , § 18, eff. April 16, 1971; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1987, No. 82 , § 8, eff. June 9, 1987; 1991, No. 67 , § 4, eff. June 19, 1991; 2003, No. 152 (Adj. Sess.), § 7, eff. June 7, 2004; 2013, No. 174 (Adj. Sess.), § 2, eff. Jan. 1, 2014.
Revision note. Subsec. designations (a) and (b) were added to conform to V.S.A style.
Amendments--2013 (Adj. Sess.). Subsec. (c): Inserted "elect to" following "group of corporations may", and added the second sentence.
Amendments--2003 (Adj. Sess.). Subsec. (d): Added.
Amendments--1991. Subsec. (c): Inserted "which received any income allocated or apportioned to this state under the provisions of section 5833 of this title for the taxable year and" following "taxable corporations".
Amendments--1987. Subsec. (c): Added.
Amendments--1971. Added second paragraph.
Applicability of 1987 amendment. 1987, No. 82 , § 11(1), eff. June 9, 1987, provided that the provisions of the act amending this section shall affect taxable years beginning on and after January 1, 1987.
Applicability of subsec. (d). 2003, No. 152 (Adj. Sess.), § 23(1) provides that Sec. 7 of that act [which added subsec. (d) to this code section] shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70 provides that Secs. 1 (filing requirement) [which amended 32 V.S.A. § 5862d], 2 (consolidated returns) [which amended this section], and 4 (VEGI) [which amended 32 V.S.A § 5930(c)(9)] shall take effect retroactively to January 1, 2014 and apply for tax year 2014 and after.
Added 1985, No. 191 (Adj. Sess.), § 4, eff. May 14, 1986; amended 1987, No. 221 (Adj. Sess.), §§ 1, 2, eff. May 27, 1988.
Amendments--1987 (Adj. Sess.). Subsec. (b): In the first sentence, inserted "or" preceding "overpayments" and made other minor changes in punctuation.
Application. 1985, No. 191 (Adj. Sess.), § 5, eff. May 14, 1986, provided that this section shall apply to tax returns filed for calendar year 1986 and thereafter.
1987 (Adj. Sess.) amendments. 1987, No. 221 (Adj. Sess.), § 4, eff. May 21, 1988, provided that the amendments to this section by the act shall affect income taxes beginning on and after January 1, 1988.
Cross references. Account and conservation plan for nongame wildlife, see 10 V.S.A. § 4048.
Added 1995, No. 164 (Adj. Sess.), § 1.
Application. 1995, No. 164 (Adj. Sess.), § 3, eff. May 16, 1996, provided that the act, which enacted this section and amended section 3306 of Title 33, shall affect returns filed for taxable years beginning on and after January 1, 1997.
Former § 5862c. Former § 5862c, relating to Vermont campaign fund add-on, was derived from 1997, No. 64 , § 16.
Added 1997, No. 156 (Adj. Sess.), § 8, eff. April 29, 1998; amended 2013, No. 174 (Adj. Sess.), § 1, eff. Jan. 1, 2014; 2017, No. 73 , § 22, eff. Jan. 1, 2017.
Amendments--2017. Subsec. (b): Amended generally.
Amendments--2013 (Adj. Sess.). Added the subsec. (a) designation and added subsec. (b).
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(1) provides that Secs. 1 (filing requirement) [which amended this section], 2 (consolidated returns) [which amended 32 V.S.A § 5862(c)], and 4 (VEGI) [which amended 32 V.S.A § 5930(c)(9)] shall take effect retroactively to January 1, 2014 and apply for tax year 2014 and after.
Retroactive effective date and applicability of 2017 amendment. 2017, No. 73 , § 32(10) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 22 (third party settlement network reporting requirements) shall take effect retroactively on January 1, 2017 and apply to taxable year 2017 and after."
Added 2009, No. 160 (Adj. Sess.), § 49.
Applicability of 2009 (Adj. Sess.) enactment. 2009, No. 160 (Adj. Sess.), § 62(16) provides that Sec. 49, which enacted this section, relating to the income tax return checkoff for Vermont veterans' fund, shall apply to income tax returns for taxable year 2010 and after.
Added 2013, No. 174 (Adj. Sess.), § 3, eff. Jan. 1, 2015.
Applicability of 2013 (Adj. Sess.) enactment. 2013, No. 174 (Adj. Sess.), § 70(3) provides that Sec. 3 (Vermont Green Up) [which enacted this section] shall take effect on January 1, 2015 and shall apply to returns filed after that date.
When the Commissioner is of the opinion that a taxpayer has failed to file any return required by this chapter, or to include in any return so filed, either intentionally or through error, information by which the taxpayer's tax liability may correctly be determined, the Commissioner may, by written notice to the taxpayer, require that the taxpayer file that return, or an additional supplementary return containing such information, verified as provided in section 5867 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall not relieve the taxpayer from any of the penalties to which he or she may be liable under this chapter.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2017, No. 74 , § 137.
Reference in text. Section 5881 of this title, referred to in subsec. (b), was repealed by 1997, No. 156 (Adj. Sess.), § 37. See now §§ 3202 and 3203 of this title, relating to interest and penalties.
Amendments--2017. Subsec. (b): Substituted "sections 3202 and 3203" for "section 5881" preceding "of this title" in the second sentence.
Amendments--1973 (Adj. Sess.). Changed "county court" to "superior court" and "Washington county court" to "Washington superior court".
Former § 5865. Former § 5865, relating to examination of records and witnesses, was derived from 1966, No. 61 (Sp. Sess.), § 1. The subject matter is now covered by § 3201 of this title.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2005, No. 94 (Adj. Sess.), § 4, eff. March 8, 2006; 2019, No. 175 (Adj. Sess.), § 17, eff. Oct. 8, 2020.
2013 In subsec. (b), deleted "without limitation" following "including" in accordance with 2013, No. 5 , § 4.
Revision note - Substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in accordance with Pub.L.99-514. § 2, Oct. 22, 1986, 100 Stat. 2095.
Amendments--2019 (Adj. Sess.). Subsec. (a): Substituted "that" for "which" following "information" in subdiv. (1) and "180 days" for "60 days" in subdiv. (3).
Amendments--2005 (Adj. Sess.). Subdiv. (a)(2): Deleted "or income tax liability" following "taxable income".
Subdiv. (a)(3): Substituted "60 days" for "thirty days".
Reconciliation reports, which corrected the amount of bank franchise tax (BFT) owed, were a taxpayer's notification to the Commissioner of Taxes that its BFT returns were inaccurate due to its subsequent federal taxable income determination. Because the statute governing supplemental information specified that any notice required to be given to the Commissioner was considered to be a return, it was appropriate to treat the reconciliation reports as the "proper return" that began the three-year statute-of-limitations period. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
There was no merit to a taxpayer's argument that reconciliation reports could not be categorized as "returns" because they were refund requests, did not resemble standard returns, and did not have filing deadlines. The provision governing supplemental information does not restrict the term "return" to any particular category of documents based on their form, content, or the imposition of a filing deadline. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
The returns required to be filed under this chapter shall be in such form and manner as the Commissioner prescribes in order to assure payment of the taxes imposed by this chapter and shall be filed at the main office of the Department of Taxes. Those returns shall be verified by written declarations that the statements therein are made subject to the pains and penalties of perjury. When a return is made by a corporation, the person signing it shall be considered to be the person who is subject to the pains and penalties of perjury. The Commissioner shall cause to be prepared blank forms for the returns and shall cause them to be distributed throughout the State and to be furnished upon application, but failure to secure or receive such a form shall not relieve a taxpayer from the obligation of filing any return herein required.
The Commissioner may extend the time within which a taxpayer is required to file a return. The Commissioner shall extend the time for filing a taxpayer's Vermont income tax return to the extended date for filing the United States income tax return if the taxpayer has been granted either an automatic or a good cause extension of time for filing the United States income tax return, except that the time for filing a corporation's Vermont income tax return shall be extended to one month after the extended date for filing the United States income tax return. An extension of the time in which to file a return will not result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 6; 1981, No. 191 (Adj. Sess.), § 7; 1989, No. 222 (Adj. Sess.), § 11, eff. May 31, 1990; 1991, No. 67 , § 5, eff. June 19, 1991; 2019, No. 175 (Adj. Sess.), § 18, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Amended generally.
Amendments--1991. Deleted "for good cause shown" preceding "the commissioner" in the first sentence and rewrote the third sentence.
Amendments--1989 (Adj. Sess.). Added the second sentence.
Amendments--1981 (Adj. Sess.). Substituted the words "per annum established from time to time by the commissioner pursuant to section 3108 of this title" for "of one percent per month".
Amendments--1979 (Adj. Sess.). Provided an extension of time for filing will result in a corresponding extension of the time for the payment of the tax liability; and increased interest to "one percent on the unpaid tax liability" from "one-half of one percent".
Former § 5869. Former § 5869, relating to penalties for late filing, was derived from 1966, No. 61 (Sp. Sess.), § 1 and amended by 1979, No. 105 (Adj. Sess.), § 7; 1991, No. 186 (Adj. Sess.), § 15.
Repeal of section. 1997, No. 156 (Adj. Sess.), § 37, repealed this section; § 59 of the act makes § 37 "effective with respect to interest and penalties assessed for taxable years beginning on and after January 1, 1999. " See also §§ 3202 and 3203 of this title, relating to interest and penalties, which were added by No. 156 subject to the same effective date provision.
Added 2003, No. 68 , § 35, eff. June 18, 2003; amended 2009, No. 160 (Adj. Sess.), § 37; 2013, No. 174 (Adj. Sess.), § 33, eff. Jan. 1, 2015; 2015, No. 57 , § 95, eff. Jan. 1, 2016; 2015, No. 57 , § 96, eff. Jan. 1, 2017; 2017, No. 73 , § 20, eff. Jan. 1, 2017; 2019, No. 175 (Adj. Sess.), § 8, eff. Jan. 1, 2020.
If adjusted gross income is: The tax is: Not over $20,000.00 $ 0.00 $20,001.00 to $30,000.00 $10.00 $30,001.00 to $40,000.00 $15.00 $40,001.00 to $50,000.00 $20.00 $50,001.00 to $60,000.00 $25.00 $60,001.00 to $70,000.00 $30.00 $70,001.00 to $80,000.00 $35.00 $80,001.00 to $90,000.00 $40.00 $90,001.00 to $100,000.00 $45.00 $100,001.00 and over the lesser of $150.00 or 0.05% of adjusted gross income.
Amendments--2019 (Adj. Sess.). Subsec. (a): Deleted "as shown on a table published by the Commissioner of Taxes" following "under subsection (b) of this section" and added "shown under subsection (b) of this section."
Subsec. (b): Substituted "based on the taxpayer's adjusted gross income as determined by the following tables" for "0.10 percent of their adjusted gross income" and "$150.00" for "$500.00" in the first paragraph and added the table.
Amendments--2017. Subsec. (a): In the second sentence, deleted "Vermont" preceding "adjusted", and substituted "determined" for "indexed annually" following "gross income".
Amendments--2015. Act No. 57, § 95 substituted "0.15 percent" for "0.10 percent" in the third sentence.
Act No. 57, § 96 amended section generally.
Amendments--2013 (Adj. Sess.). Substituted "0.10 percent " for "0.08 percent" following "an amount that is".
Amendments--2009 (Adj. Sess.) Substituted "0.08 percent" for "0.04 percent" in the third sentence.
Application. 2003, No. 68 , § 87(7) provides that Sec. 35, which enacts this section, relating to use tax reporting on income tax returns, shall apply to income tax returns for tax years 2003 and after.
2009, No. 160 (Adj. Sess.), § 62(11) provides that Sec. 37, which amended this section, relating to the income tax instruction booklet, shall apply to taxable years beginning on and after January 1, 2010.
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(9) provides that Sec. 33 (use tax reporting) [which amended this section] shall take effect on January 1, 2015 and apply to tax year 2014 returns and after.
Effective date and applicability of 2015 amendment. 2015, No. 57 , § 99(13) provides: "Sec. 95 (use tax reporting) [which amended this section] shall take effect on January 1, 2016, and apply to tax year 2015 returns."
Effective date and applicability of second 2015 amendment. 2015, No. 57 , § 99(14) provides: "Sec. 96 (use tax reporting) [which amended this section] shall take effect January 1, 2017, and apply to tax year 2016 returns and after."
Retroactive effective date and applicability of 2017 amendment. 2017, No. 73 , § 32(9) provides: Notwithstanding 1 V.S.A. § 214, Sec. 20 (use tax reporting) [which amends this section] shall take effect retroactively on January 1, 2017 and apply to returns filed for tax year 2017 and after."
Retroactive effective date and applicability of 2019 (Adj. Sess.) amendments. 2019, No. 175 (Adj. Sess.), § 31(1) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 8, 32 V.S.A. § 5870 (use tax reporting), shall take effect retroactively on January 1, 2020 and apply to taxable years beginning on and after January 1, 2020."
Increasing use tax compliance. 2017, No. 73 , § 21 provides: "32 V.S.A. § 5870 provides that the Commissioner of Taxes 'shall provide that individuals report use tax on their State individual income tax returns.' In an effort to increase the level of use tax compliance, the Department of Taxes shall conduct an outreach and education campaign designed to highlight the use tax liability for taxpayers on their income tax forms, and to increase ease of compliance. These efforts shall be in addition to any current compliance and enforcement efforts."
In the case of individuals, trusts, and estates, the income tax liability imposed by this chapter shall be discharged as follows:
Cross references. Penalty and interest for delinquent payment, see §§ 3202 and 3203 of this title.
In the case of corporations, if the income tax liability is, or is expected to be, in excess of $500.00, the income tax liability imposed by this chapter shall be discharged in accordance with subchapter 5A of this chapter; any balance due shall be paid on or before the date on which the return of the corporation for the taxable year is required to be filed (determined with regard to any extension of time for filing). Payments made under extension are subject to interest pursuant to section 5868 of this title.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , § 19, eff. April 16, 1971; 1975, No. 1 (Sp. Sess.), § 12, eff. Jan. 1, 1976; 1979, No. 105 (Adj. Sess.), § 8; 1989, No. 119 , § 7, eff. June 22, 1989.
Amendments--1989. Substituted "$500.00" for "$2,500.00" following "excess of" in the first sentence and deleted the former second and third sentences.
Amendments--1975 (Sp. Sess.). Changed provisions providing for payment and added reference to subchapter 5A of this chapter.
Amendments--1971. Added provisions relating to minimum amount due and payment of amounts below minimum.
Applicability--1989 amendment. 1989, No. 119 , § 28(1), eff. June 22, 1989, provided that the amendment to this section by section 7 of the act shall apply to taxes payable for taxable years beginning on and after January 1, 1989.
For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the liability was originally due to the time of payment.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 9; 1981, No. 191 (Adj. Sess.), § 7.
Amendments--1981 (Adj. Sess.). Following the words "computed at the rate" substituted "per annum established from time to time by the commissioner pursuant to section 3108 of this title" for "of one percent per month".
Amendments--1979 (Adj. Sess.). Substituted the words "interest computed at the rate of one percent per month on the unpaid amount of" for "an amount of interest computed at the rate of one-half of one percent per month on".
All tax liabilities imposed by this chapter may be paid with uncertified check, unless the Commissioner otherwise prescribes, but if a check so received is not honored by the bank on which it is drawn, the taxpayer shall remain liable for the payment of the tax and for all lawful penalties and interest, in the same manner as if the check had not been tendered.
Former § 5875. Former § 5875, relating to penalties and interest for delinquent payment, was derived from 1966, No. 61 (Sp. Sess.), § 1 and amended by 1979, No. 105 (Adj. Sess.), § 10; 1983, No. 59 , § 3; 1991, No. 67 , § 6.
Repeal of section. 1997, No. 156 (Adj. Sess.), § 37, repealed this section; § 59 of the act makes § 37 "effective with respect to interest and penalties assessed for taxable years beginning on and after January 1, 1999." See also §§ 3202 and 3203 of this title, relating to interest and penalties, which were added by No. 156 subject to the same effective date provision.
Annotations from Former § 5875.
Tax commissioner did not abuse his discretionary authority to assess penalties for failure to pay state income taxes on time, even though the penalty was imposed automatically after the delinquency was discovered; any penalty is subject to individual review upon appeal to the commissioner. Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989).
Cited. In re Thayer, 47 B.R. 90 (Bankr. D. Vt. 1985).
Former § 5881. Former § 5881, relating to notice of deficiencies; assessment of penalties and interest, was derived from 1966, No. 61 (Sp. Sess.), § 1 and amended by 1971, No. 73 , § 20; 1979, No. 105 (Adj. Sess.), § 11.
Annotation From Former § 5881.
Cited. In re Safka, 25 B.R. 711 (Bankr. D. Vt. 1982).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1989, No. 119 , § 13, eff. June 22, 1989; 2007, No. 190 (Adj. Sess.), § 21, eff. June 6, 2008.
Amendments--2007 (Adj. Sess.). Substituted "3202" for "5881" in subsec. (a), "3203" for "5881" in subdiv. (b)(3) and added subdiv. (b)(6).
Amendments--1989. Subdiv. (b)(5): Added.
Applicability--1989 1989, No. 119 , § 28(3), eff. June 22, 1989, provided that the amendment to this section by section 13 of the act shall apply with respect to returns filed on and after June 22, 1989.
Three-year limitation period governing notice of an income tax deficiency presupposes a return was filed that was found deficient. Thus, because defendants did not file returns, the limitations period did not apply. State v. Montani, 207 Vt. 1, 184 A.3d 723 (2018).
Reconciliation reports, which corrected the amount of bank franchise tax (BFT) owed, were a taxpayer's notification to the Commissioner of Taxes that its BFT returns were inaccurate due to its subsequent federal taxable income determination. Because the statute governing supplemental information specified that any notice required to be given to the Commissioner was to considered to be a return, it was appropriate to treat the reconciliation reports as the "proper return" that began the three-year statute-of-limitations period. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
Reading the whole provision governing time limitations on notices of deficiency makes clear that it creates an exception for cases where a taxpayer files a subsequent return that alters his or her tax liability, ensuring that the three-year enforcement period will run from the date when the taxpayer files the "proper" documentation, rather than three years from the original filing date. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
"Proper" return was not filed until a taxpayer's reconciliation reports were completed and filed in 2002 and 2003. These reports contained the final calculation of the taxpayer's federal taxable income, and thus allowed for the correct computation of the taxpayer's 2000 and 2001 bank franchise tax liability; the Department of Taxes' 2004 assessment was therefore timely. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
Upon receipt of a notice of deficiency, of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, refund, or assessment.
Added 1966 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34; 2007, No. 190 (Adj. Sess.), § 22, eff. June 6, 2008; 2013, No. 73 , § 23, eff. June 5, 2013.
Amendments--2013 Substituted "or assessment" for "penalty, or interest" in the section heading; substituted "refund, or assessment" for "penalty or interest" at end of second sentence.
Amendments--2007 (Adj. Sess.). Inserted "refund" in the section heading, substituted "of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203" for "or assessment of penalty or interest under section 5881" and inserted "refund, or" following "deficiency".
Amendments--1989 (Adj. Sess.). Substituted "60" for "thirty" in the first sentence.
Amendments--1979 (Adj. Sess.). In the first sentence inserted the words "of mailing" between the words "after the date" and "of the notice".
Amendments--1975 (Adj. Sess.). Substituted "thirty" for "twenty" days in the first sentence.
Effective date. 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 1 which amended this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Provision governing taxpayers' right to a hearing after receipt of a notice of deficiency or of an assessment of penalty or interest did not restrict the Commissioner of Taxes from altering a penalty assessed by the Department of Taxes during an appeal hearing. TD Banknorth, N.A. v. Dep't of Taxes, 185 Vt. 45, 967 A.2d 1148 (2008).
Cited. Winterset, Inc. v. Commissioner of Taxes, 144 Vt. 230, 475 A.2d 231 (1984); Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , § 21, eff. April 16, 1971; 1979, No. 105 (Adj. Sess.), § 48, see change of interest rate note set out below; 1983, No. 59 , § 4, eff. April 22, 1983; 2003, No. 68 , § 81, eff. June 18, 2003; 2011, No. 45 , § 3, eff. May 24, 2011; 2019, No. 175 (Adj. Sess.), § 15, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (a): Inserted "six months from the date a tax liability is paid or offset" preceding "or six months" and deleted "with respect to the return" at the end of the first sentence.
Amendments--2011. Subsec. (d): Added.
Amendments--2003. Amended generally.
Amendments--1983. Subsec. (b): Deleted "of 12 percent" preceding "per annum" and inserted "established from time to time by the commissioner pursuant to section 3108 of this title" thereafter in the first sentence, and substituted "the return was filed" for "of the excess payment" following "date" and inserted "including any extensions of time thereto" following "return was due" in the second sentence.
Amendments--1971. Changed formula for determining date for computation of interest.
Effective date. 1983, No. 59 , § 13, eff. April 22, 1983, provided in pertinent part: "This act shall take effect from passage . . . [and] shall affect any unpaid tax liability or overpayment on January 1, 1983 and thereafter."
Retroactive effective date of 2019, No. 175 (Adj. Sess.), § 16. 2019, No. 175 (Adj. Sess.), § 31(4) provides: "Notwithstanding 1 V.S.A. § 214, Sec. 16 (TY 2016 refunds) shall take effect retroactively on April 15, 2020."
Applicability of 2003 amendment. 2003, No. 68 , § 87(24) provides that Sec. 81, which amends this section, relating to interest on overpayments, shall apply to amended and late returns filed on or after the date of passage.
Petitions for TY 2016 refunds; COVID-19 public health emergency. 2019, No. 175 (Adj. Sess.), § 16 provides: "Notwithstanding 32 V.S.A. § 5884(a), after April 15, 2020 and on or before July 15, 2020, the Commissioner of Taxes shall accept a taxpayer's petition for refund with respect to income tax returns filed for the taxable year 2016. If the Commissioner determines that the taxpayer has paid an amount of income tax under 32 V.S.A. chapter 151 that, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest pursuant to 32 V.S.A. § 5884(b)."
Where taxpayers made timely refund requests in each of the years in question, they were entitled on remand to meaningful retroactive relief because subsection (b) provides that the Commissioner shall forthwith refund to the taxpayer any amount that exceeds the amount of tax liability owing from the taxpayer to the state, if the refund request is made within three years. Hirsch v. Department of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995).
Title 32, section 5887 requires that a taxpayer petition for a refund from the Commissioner of Taxes pursuant to this section before going to superior court, and the failure of the taxpayer to exhaust this administrative remedy deprives the superior court of jurisdiction. Stone v. Errecart, 165 Vt. 1, 675 A.2d 1322 (1996).
The state must provide a clear and certain remedy for an erroneous or unlawful tax collection to ensure that the opportunity to contest the tax is meaningful, but due process does not prevent a state from requiring exhaustion of administrative remedies before judicial intervention into a state tax matter. The remedy afforded by 32 V.S.A. § 5887, which requires that a taxpayer petition for a refund from the Commissioner of Taxes pursuant to this section before going to superior court, is clear and certain and, therefore, constitutional. Stone v. Errecart, 165 Vt. 1, 675 A.2d 1322 (1996).
Statute governing tax refunds provides that with respect to a refund claimed on an amended return, the interest is computed from 45 days after the date the amended return is filed; the statute's effective date makes the relevant subsection applicable to interest on refunds granted on amended returns filed after June 18, 2003. Thus, the plain meaning of the statutory language is that the interest starts to run 45 days after the filing of the amended return on which the refund is based. Vt. Yankee Nuclear Power Corp. v. Dep't of Taxes, 187 Vt. 431, 996 A.2d 186 (2010).
In amending in 2003 the statute governing tax refunds, the Legislature shifted from generally compensating taxpayers for the time-value of money, regardless of when a refund claim was made, to compensating taxpayers only for the time-value of money when the Commissioner of Taxes delays in processing that refund claim. This shift evidences an intent to allow interest to accrue only from the point in time when the Commissioner could act on a refund claim. Vt. Yankee Nuclear Power Corp. v. Dep't of Taxes, 187 Vt. 431, 996 A.2d 186 (2010).
Because there was no agreement to hold open a 1994 refund claim or to provide interest under the law in effect in 1994, the taxpayer's refund claim was based on its 2005 amended return and not on its 1994 request for a refund. Even if the taxpayer could claim eleven years of retroactive interest consistent with the amended version of the refund statute, the Commissioner of Taxes' findings of fact prevented that claim; thus, since the refund paid in 2005 could have been paid only with respect to the amended return filed in 2005, the Department of Taxes correctly calculated the interest due thereon. Vt. Yankee Nuclear Power Corp. v. Dep't of Taxes, 187 Vt. 431, 996 A.2d 186 (2010).
Department of Taxes was not equitably estopped from not paying the retroactive interest claimed by a taxpayer. The taxpayer's right to a refund based upon changes in its federal taxable income was not extinguished, whether or not there was an agreement to hold open a 1994 refund claim; furthermore, the taxpayer had not shown that the Department treated it unfairly, as any alleged injustice was due to a legislative change in the availability of interest under the governing statute, not from the Department's actions in handling its 1994 refund claim. Vt. Yankee Nuclear Power Corp. v. Dep't of Taxes, 187 Vt. 431, 996 A.2d 186 (2010).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50 , § 20, eff. June 26, 1997.
Amendments--1997. Subsec. (b): Substituted "after" for "appeal" following "thirty days", inserted "appeal that determination" following "to refund", and made minor changes in punctuation.
Amendments--1979 (Adj. Sess.). Subsec. (b): Substituted the phrase, "Any aggrieved taxpayer may within thirty days" for the words "A taxpayer may".
Amendments--1973 (Adj. Sess.). References to "county court" changed to "superior court" and "Washington county court" to "Washington superior court."
Amendments--1971 (Adj. Sess.). Subsec. (a): Made hearing subject to chapter 25 of Title 3. Subsec. (b): Rephrased and omitted reference to sections 2381-2390 of Title 12.
Subsec. (b): Rephrased and omitted reference to sections 2381-2390 of Title 12.
Where this section provided line of review in tax assessment questions, made it the exclusive remedy, and allowed appeal to Superior Court from decision of the Commissioner of Taxes, appeal to Superior Court from State Tax Department ruling was properly dismissed for failure to exhaust administrative remedies. Riley v. State, 133 Vt. 116, 329 A.2d 631 (1974).
Where this section and § 5887 of this title mandated review of administrative proceeding on the agency record as the exclusive appeal remedy, there was no room for judicial discretion to allow a de novo review. State Dept. of Taxes v. Tri-State Industrial Laundries, 138 Vt. 292, 415 A.2d 216 (1980).
Where other statutes specifically granted de novo review of certain administrative proceedings, and this section did not specifically require de novo review, providing merely that "a taxpayer may appeal a determination . . . to the . . . court," supreme court would presume no de novo appeal was intended. State Dept. of Taxes v. Tri-State Industrial Laudries, 138 Vt. 292, 415 A.2d 216 (1980).
Where there was no substantive law right to de novo review or trial by jury on appeal to superior court from administrative tax decision, such right could not be created by rule providing that "any question as to which there is a right to trial by jury shall be tried to a jury if one is demanded in accordance with [rule]. Otherwise, all questions as to which by law review is available shall be tried to the court." State Dept. of Taxes v. Tri-State Industrial Laudries, 138 Vt. 292, 415 A.2d 216 (1980).
Vermont Constitution's provision "That when any issue in fact, proper for the cognizance of a jury is joined in a court of law, the parties have a right to trial by jury, which ought to be held sacred" did not entitle taxpayer appealing from administrative proceeding to superior court to a de novo trial by jury, because (1) such provision does not extend the right of trial by jury, but merely secures it to the extent it existed at common law at the time of the constitution's adoption, and the provision does not apply to an appeal from a determination of the Commissioner of Taxes as such an action was unknown at common law, and (2) since the superior court is limited in instant case to review on the record established before the administrative agency, there is no "issue in fact . . . joined in a court" of law within the meaning of the constitutional provision. State Dept. of Taxes v. Tri-State Industrial Laudries, 138 Vt. 292, 415 A.2d 216 (1980).
Cited. In re Sawyer Estate, 149 Vt. 541, 546 A.2d 784 (1987); Piche v. Department of Taxes, 152 Vt. 229, 565 A.2d 1283 (1989).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 225, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 14; 1995, No. 29 , § 23, eff. April 14, 1995; 2017, No. 74 , § 138.
Reference in text. Section 5881 of this title, referred to in subsecs. (a) and (b), was repealed by 1997, No. 156 (Adj. Sess.), § 37. See now §§ 3202 and 3203 of this title, relating to interest and penalties.
Amendments--2017. Substituted "sections 3202 and 3203" for "section 5881" preceding "of this title" in subsecs. (a) and (b), and made minor changes in punctuation.
Amendments--1995 Subsec. (a): Substituted "30" for "60" preceding "days" in the first sentence of the introductory paragraph and deleted "within thirty days of the notification of deficiency or the assessment under section 5881 of this title" preceding "the taxpayer files" in subdiv. (1).
Amendments--1979 (Adj. Sess.) Subsec. (a): Substituted "thirty" for "twenty" days.
Subdiv. (1): Substituted "thirty" for "twenty" days.
Amendments--1971 (Adj. Sess.) Subdiv. (a)(2): Omitted reference to section 2382 of Title 12.
Cited. Department of Taxes v. Murphy, 178 Vt. 269, 883 A.2d 779 (July 29, 2005).
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2011, No. 45 , § 36f, eff. May 24, 2011; 2017, No. 74 , § 139.
Amendments--2017. Subsec. (a): Substituted "sections 3202 and 3203" for "section 5881" preceding "of this title" in the second sentence.
Subsec. (b): Substituted "sections 3202 and 3203" for "section 5881" preceding "of this title" in the first sentence, and deleted ", without limitation," following "proceeding including" in the second sentence.
Amendments--2011. Subsec. (c): Added.
Where this section and § 5885 of this title mandated review of administrative proceeding on the agency record as the exclusive appeal remedy, there was no room for judicial discretion to allow a de novo review. State Dept. of Taxes v. Tri-State Industrial Laundries, 138 Vt. 292, 415 A.2d 216 (1980).
This section requires that a taxpayer petition for a refund from the Commissioner of Taxes pursuant to 32 V.S.A. § 5884 before going to superior court, and the failure of the taxpayer to exhaust this administrative remedy deprives the superior court of jurisdiction. Stone v. Errecart, 165 Vt. 1, 675 A.2d 1322 (1996).
The state must provide a clear and certain remedy for an erroneous or unlawful tax collection to ensure that the opportunity to contest the tax is meaningful, but due process does not prevent a state from requiring exhaustion of administrative remedies before judicial intervention into a state tax matter. The remedy afforded by this section is clear and certain and, therefore, constitutional. Stone v. Errecart, 165 Vt. 1, 675 A.2d 1322 (1996).
Law provided an exclusive method for challenges to income tax assessments, whether on statute-of-limitations grounds or otherwise, and that method was not pursued by defendants. Therefore, by law, the underlying deficiency judgments on which the collection actions were based became final and uncontestable. State v. Montani, 207 Vt. 1, 184 A.3d 723 (2018).
For purposes of this chapter, a taxpayer's taxable income or income tax liability under the laws of the United States shall be determined by reference to the judicial decisions and administrative rulings of the United States.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73 , § 22, eff. April 16, 1971; 1983, No. 206 (Adj. Sess.), § 2, eff. April 26, 1984; 1985, No. 262 (Adj. Sess.), § 4, eff. June 4, 1986; 1991, No. 32 , § 33, eff. May 18, 1991; 1993, No. 89 , § 13; 2005, No. 207 (Adj. Sess.), § 17, eff. May 31, 2006.
2013 In subdiv. (1), substituted "As used in" for "For purposes of" to conform to V.S.A. style.
- 2006. In subdiv. (4)(B), substituted "0" for "5,000.00" to reflect the termination of 1993, No. 18 , § 13 as provided for in 1993, No. 18 . § 27.
Revision note - In subdivs. (1)(B) and (C) substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in accordance with Pub.L. 99-514, § 2, Oct. 22, 1986, 100 Stat. 2095.
Amendments--2005 (Adj. Sess.). Subdiv. (4)(B): Amended generally.
Amendments--1993. Subdiv. (4)(B): Substituted "$5,000.00" for "zero, ($0)" in the first sentence.
Amendments--1991. Subdiv. (4)(B): Substituted "zero ($0)" for "$10,000.00" following "exceed" in the first sentence.
Amendments--1985 (Adj. Sess.). Subdiv. (4)(B): Added "provided, however, that the amount of any refund due to a net operating loss carryback shall not exceed $ 10,000.00 for any taxable year" following "Vermont tax" in the first sentence.
Amendments--1983 (Adj. Sess.). Subdiv. (4): Added.
Amendments--1971. Subdiv. (2): Substituted word "such" aggregate amount for "that" aggregate amount.
Retroactive effective date--1983 (Adj. Sess.) amendment. 1983, No. 206 (Adj. Sess.), § 3(b), eff. April 26, 1984, provided in part: "Section 214 of Title 1 shall not apply to this act. . . . Notwithstanding any other provision of law to the contrary, section 2 of this act shall apply retroactively in all particulars."
Applicability--1985 (Adj. Sess.) amendment. 1985, No. 262 (Adj. Sess.), § 10, eff. June 4, 1986, provided that the amendment to this section shall affect income taxes payable for taxable years beginning on and after January 1, 1986. It further provided that "no taxpayer who has a net operating loss for taxable year beginning on or after January 1, 1985 shall receive a net operating loss carryback refund in excess of $ 10,000.00 for any prior taxable year, and any taxpayer who has received such an excess carryback refund prior to the effective date of this act shall be required to pay such excess refund to the commissioner on or before the date prescribed for filing an income tax return for the taxable year in effect at the time of the passage of this act. The amount of such excess refund shall be deemed to be a tax liability for all purposes of chapter 151 of Title 32, including, without limitation the provisions governing interest, penalties and fees."
Applicability--1991 amendment. 1991, No. 32 , § 34, provided that the amendment to subdiv. (4)(B) of this section by section 33 of the act shall apply to loss years ending on and after April 30, 1991.
Applicability--1993 amendment. 1993, No. 89 , § 27(c)(1), provided that section 13 of the act, which amended subdiv. (4)(B) of this section, shall be effective for loss years beginning January 1, 1993 through December 31, 1994 and shall terminate with respect to taxable years beginning January 1, 1995 and thereafter.
Transition rules. 2005, No. 207 (Adj. Sess.), § 18 as amended by 2007, No. 33 , § 8 provides: "The transition rules for implementation of Secs. 15 [which amended 32 V.S.A. 5811], 16 [which amended 32 V.S.A. 5832], and 17 [which amended this section] of this act shall be:
"(1) For losses occurring in taxable year 2007, the amount of net operating loss carryforward available under 32 V.S.A. § 5888(4)(B) shall be the same proportion of the Vermont net operating loss as the proportion of the federal net operating loss that was carried forward in determining federal taxable income increased by ten percent of remaining Vermont net operating loss.
"(2) For losses occurring in taxable year 2008, the amount of net operating loss carryforward available under 32 V.S.A. § 5888(4)(B) shall be the same proportion of the Vermont net operating loss as the proportion of the federal net operating loss that was carried forward in determining the federal taxable income increased by 30 percent of remaining Vermont net operating loss.
"(3) For losses occurring in taxable year 2009, the amount of Vermont net operating loss carryforward available under 32 V.S.A. § 5888(4)(B) shall be the same proportion of the Vermont net operating loss as the proportion of the federal net operating loss that was carried forward in determining the federal taxable income increased by 40 percent of the remaining Vermont net operating loss.
"(4) For losses occurring in taxable years after 2009, the full amount of the Vermont net operating loss may be carried forward."
The Vermont net income figure on corporate returns is taken from the federal income tax return at a point when the "gross-up" has been added to that figure but before the credit has been taken and thus Vermont takes the income figure from the federal return at a point when for purposes of the federal return the taxpayer is in the middle of this accounting procedure. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
Where corporate taxpayer's taxable income was determined by the United States under the federal laws to include "gross-up," it was binding on the taxpayer and Vermont in calculating the taxpayer's income tax liability to the state. F.W. Woolworth Co. v. Commissioner of Taxes, 130 Vt. 544, 298 A.2d 839 (1972), overruled on other grounds, In re Knosher (1981) 139 Vt. 285, 428 A.2d 1104.
For purposes of Vermont income tax, a corporation's dividend income is reported as part of the Vermont net income from the federal tax return of a corporate taxpayer. F. W. Woolworth Co. v. Commissioner of Taxes, 133 Vt. 93, 328 A.2d 402 (1974).
Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State, to be recovered in an action on this title.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2009, No. 1 (Sp. Sess.), § H.27, eff. June 2, 2009.
Amendments--2009. Added subsec. (a) designation; substituted "County" for "county" at the end of subsec. (a); and added subsec. (b).
Because it was undisputed that the Department of Taxes brought its collection cases within six years of the notices of audit assessments provided to defendants, the actions were timely. State v. Montani, 207 Vt. 1, 184 A.3d 723 (2018).
By taxpayers' invoking appeal rights, an assessment on land gains tax was not collectible until the final judgment of the appellate court; the statute of limitations began to run on the date of the final judgment on appeal, and, because the Department of Taxes commenced its action well within the statutory six-year time period, the trial court correctly found that the statute of limitations did not bar the Department's claim against taxpayers. Department of Taxes v. Murphy, 178 Vt. 269, 883 A.2d 779 (July 29, 2005).
When all or any portion of a tax liability imposed by this chapter is not paid within 60 days after it becomes collectible under section 5886 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of town taxes under sections 5191-5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her the money collected thereunder within the time specified in the warrant.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1987, No. 48 , § 9; 2013, No. 76 , § 7; 2019, No. 40 , § 12.
Amendments--2019. Subsec. (f): Added the subsec. heading, and inserted "or not more than $100,000.00 if the violation was based on income derived from the unlawful sale of a regulated drug in violation of 18 VSA chapter 84" in the first sentence.
Amendments--2013. Subsec. (f): Added.
In an attorney discipline case, a public reprimand was the appropriate sanction where an attorney failed to timely file tax returns for several years; even though a sanction could have been imposed due to a violation of tax laws and a violation of the Rules of Professional Misconduct, the weight of the mitigating factors concerning attorney's health and computer problems warranted the reprimand. In re Obregon, 201 Vt. 463, 145 A.3d 226 (2016).
Cited. State v. Doyen, 165 Vt. 43, 676 A.2d 345 (1996); Town of Hinesburg v. Dunkling, 167 Vt. 514, 711 A.2d 1163 (1998).
In the case of a motor vehicle, the lien shall also be valid when a notation of the lien is made on the certificate of title and shall only be valid as against any subsequent mortgagee, pledgee, bona fide purchaser, or judgment creditor when such notation is made.
(4) In the case of any prior mortgage on any real or personal property so written as to secure a present debt and also future advances by the mortgagee to the mortgagor, the lien established pursuant to this section, when notice thereof has been filed in the proper clerk's office, shall be subject to the prior mortgage unless the Commissioner also notifies the mortgagee of the recording of the lien in writing, in which case any indebtedness thereafter created from the mortgagor to the mortgagee shall be junior to the lien established pursuant to this section.
Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 226, eff. March 29, 1972; 1989, No. 119 , § 18, eff. June 22, 1989; 2017, No. 74 , § 140; 2019, No. 14 , § 80, eff. April 30, 2019; 2019, No. 38 , § 6.
Reference in text. Section 5881 of this title, referred to in subsec. (a), was repealed by 1997, No. 156 (Adj. Sess.), § 37. See now §§ 3202 and 3203 of this title, relating to interest and penalties.
In subsec. (c), in the reference to 12 V.S.A. §§ 4931 through 4954, § 4933 was repealed pursuant to 2019, No. 20 , § 105.
Amendments--2019. Subdiv. (a)(2): Act No. 38 added the last sentence.
Subsec. (c): Act No. 14 substituted "12 V.S.A. §§ 4931 through 4954" for "12 V.S.A. §§ 4523 through 4530".
Amendments--2017. Subsec. (a): Added the subdivision designations; in subdiv. (1), substituted "sections 3202 and 3203" for "section 5881" preceding "of this title"; and in subdiv. (4), substituted "established pursuant to this section" for both "herein provided" and "herein provided for".
Amendments--1989. Subsec. (a): Added the fourth sentence.
Amendments--1971 (Adj. Sess.). Subsec. (c): Substituted "4523" for "4521", provided for foreclosure pursuant to rules, substituted reference to Title 9A for reference to Title 9 and substituted "disposition of collateral under a security interest" for "foreclosure of chattel mortgages".
Cross references. Foreclosure of mortgages and judgment liens, see V.R.C.P. 80.1.
Town clerks should keep a separate book for recording liens, record a brief statement of the substance of the lien, index the record book alphabetically by the property owner's lien and file the notice of the lien chronologically in a separate lien file; and tax liens that affect title to real property should be noted in the grantor-grantee index. 1974 Op. Atty. Gen. 214.
Cited. In re Safka, 25 B.R. 711 (Bankr. D. Vt. 1982); West v. Village of Morrisville, 563 F. Supp. 1101 (D. Vt. 1983), vacated, 728 F.2d 130 (2d Cir. 1984).
Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972; amended 1985, No. 266 (Adj. Sess.), § 6, eff. June 4, 1986.
Revision note. Section was enacted as " § 6001" but was renumbered as " § 5901" to conform to V.S.A classification and style.
Amendments--1985 (Adj. Sess.). Subsec. (a): Substituted "other than a" for "and any" preceding "declaration of estimated tax" and inserted "the statements therein are true, correct and complete, based on all information of which the preparer has any knowledge, and that" preceding "either" in the introductory clause.
A person shall be fined not more than $1,000.00 or imprisoned for not more than one year, or both, if he or she receives any information furnished by a taxpayer to enable such person to prepare or have prepared for such taxpayer a return of the tax imposed by this chapter or a declaration of estimated tax required by this chapter and he or she:
Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972.
Revision note. Section was enacted as " § 6002" but was renumbered as " § 5902" to conform to V.S.A classification and style.
Section 5902 of this title shall not apply to a disclosure of information if such disclosure is made:
Added 1971, No. 251 (Adj. Sess.), § 2, eff. July 1, 1972; amended 2003, No. 70 (Adj. Sess.), § 42, eff. March 1, 2004.
Reference in text. Section 5865 referred to in subdiv. (1) was repealed by 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.
Revision note. Section was enacted as " § 6003" but was renumbered as " § 5903" to conform to V.S.A classification and style.
Amendments--2003 (Adj. Sess.). Inserted "of this title" following "Section 5902" in the introductory paragraph and in subdiv. (1), substituted "subdivision 3102(d)(4)" for "section 5865" and "title" for "chapter".
Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.
Reference in text. The Internal Revenue Code of 1986, referred to in subdiv. (a)(2), is codified as Title 26 of the United States Code.
Sections 1377 and 1362 of the code, referred to in subdivs. (5) and (6), are references to the Internal Revenue Code and are codified as 26 U.S.C. § 1377 and 26 U.S.C. § 1362, respectively.
Application. 1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided in part that section 21 of this act, which added this subchapter, would apply to tax years beginning on or after Jan. 1, 1997, but before Jan. 1, 2000.
1999, No. 49 , § 68, eff. June 2, 1999, provided: "Notwithstanding Sec. 27 of No. 169 of the Acts of 1995 (Adj. Sess.) [set out in the note above], Secs. 21 through 24 of that act (relating to the taxation of S corporations and to the taxation of partnerships and limited liability companies) shall also apply to tax years beginning on and after January 1, 2000. Sections 5915 and 5921 of Title 32 shall continue in effect as amended in Acts 71 and 156 of the Acts of 1998."
Reference in text. The Internal Revenue Code, referred to in subsec. (a), is codified as Title 26 of the United States Code.
Section 1366 of the code, referred to in subsec. (b) is a reference to the Internal Revenue Code and is codified as 26 U.S.C. § 1366.
Application. See note set out under section 5910 of this title.
Former § 5912. Former § 5912, relating to characterization of income, was derived from 1995, No. 169 (Adj. Sess.), § 21.
For purposes of this subchapter, if a shareholder of an S corporation is both a resident and nonresident of Vermont during any taxable period, the shareholder's pro rata share of the S corporation's income attributable to Vermont and income not attributable to Vermont for the taxable period shall be further prorated between the shareholder's periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.
Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1999, No. 119 (Adj. Sess.), § 3a, eff. May 18, 2000; 2005, No. 14 , § 3, eff. May 3, 2005; 2005, No. 207 (Adj. Sess.), § 1, eff. May 31, 2006; 2011, No. 45 , § 20, eff. May 24, 2011; 2017, No. 73 , § 4, eff. June 13, 2017.
Amendments--2017. Subsec. (a): Substituted "S corporation returns under subsection 6072(b) of the Internal Revenue Code" for "C corporation returns under section 5862" at the end of the first sentence.
Amendments--2011. Subsec. (b): Added the second sentence.
Amendments--2005 (Adj. Sess.). Subsec. (c): Substituted "next-to-lowest marginal tax rate" for "highest marginal tax rate" in the last sentence.
Amendments--2005. Subsec. (c): Deleted "federal" preceding "marginal tax" and "in effect for individuals multiplied by the rate" following "rate".
Amendments--1999 (Adj. Sess.). Subsec. (c): Added the proviso at the end of the second sentence.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 207 (Adj. Sess.), § 26(1) provides that section 1 of this act [which amended subsec. (c) of this section] shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2011 amendment to subsec. (b) 2011, No. 45 , § 37(6) provides: "Secs. 20 [which amended subsec. (b) of this section] and 21 [which amended 32 V.S.A. § 5920] (mandatory composite filing for pass-through entities with large number of nonresident owners) shall apply to taxable years beginning on and after January 1, 2012."
An S corporation which is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of S corporation returns under subsection 6072(b) of the Internal Revenue Code.
Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998; 2015, No. 134 (Adj. Sess.), § 14, eff. May 25, 2016.
Amendments--2015 (Adj. Sess.). Amended generally.
Amendments--1997 (Adj. Sess.). Substituted "$250.00" for "$150.00".
Applicability--1997 (Adj. Sess.). 1997, No. 71 (Adj. Sess.), §§ 27a(c) and 123(d), provide that the amendment to this section by § 27a(a) of the act shall apply to taxable years beginning on and after January 1, 1998.
For purposes of section 5825 of this title, no credit shall be available to a resident individual, estate or trust for taxes imposed by another state or territory of the United States, the District of Columbia or a Province of Canada upon an S corporation or the income of an S corporation.
Because 1996 statute, which explicitly disallowed credit for taxes imposed by other jurisdictions on S corporation income, was an amendment to existing tax credit provision and not a clarification of preexisting law, taxpayers were entitled to a credit on their 1989 income tax return for their pro rata share of taxes paid by their S corporation to states that did not recognize pass-through taxation treatment of such corporations. Tarrant v. Department of Taxes, 169 Vt. 189, 733 A.2d 733 (1999).
Added 1995, No. 169 (Adj. Sess.), § 24, eff. May 15, 1996; amended 1997, No. 50 , §§ 21, 22, eff. June 26, 1997; 1999, No. 119 (Adj. Sess.), § 3b, eff. May 18, 2000; 2005, No. 14 , § 4, eff. May 3, 2005; 2005, No. 207 (Adj. Sess.), § 2, eff. May 31, 2006; 2011, No. 45 , § 21, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 17, eff. May 15, 2012; 2015, No. 57 , § 70, eff. June 11, 2015; 2015, No. 97 (Adj. Sess.), § 66; 2019, No. 51 , § 10, eff. June 10, 2019.
Amendments--2019. Subsec. (h): Added the subdiv. (h)(1) designation; in subdiv. (h)(1), inserted "and any compliance and payment obligations", substituted "subsections (b) and" for "subsection", inserted "under subdivision (2) of this subsection," and deleted the former second sentence; added subdivs. (h)(2) through (h)(5).
Amendments--2015 (Adj. Sess.). Redesignated subsec. (f) as subdiv. (f)(1); redesignated subdivs. (f)(1) through (f)(4) as (f)(1)(A) through (f)(1)(D); and redesignated previously undesignated text as subdiv. (f)(2).
Amendments--2015. Subsec. (h): Added.
Amendments--2011 (Adj. Sess.). Subsec. (g): Added.
Amendments--2005. Subsec. (c): In the last sentence, deleted "federal" following "highest", "in effect for individuals multiplied by the rate" following "tax rate" and "reflected on the partnership's or limited liability company's declaration of estimated tax on the taxable period" following "Vermont".
Amendments--1997. Subsec. (c): Inserted "nonresident" preceding "partners or nonresident" in the first sentence.
Applicability of 1995, No. 169 (Adj. Sess.) enactment 1995, No. 169 (Adj. Sess.), § 27, eff. May 15, 1996, provided that section 24 of the act, which enacted this subchapter, shall apply to tax years beginning on and after Jan. 1, 1997, but before Jan. 1, 2000; however, 1999, No. 49 , § 68, provided: "Notwithstanding Sec. 27 of No. 169 of the Acts of 1995 (Adj. Sess.), Secs. 21 through 24 of that act (relating to the taxation of S corporations and to the taxation of partnerships and limited liability companies) shall also apply to tax years beginning on and after January 1, 2000. Sections 5915 and 5921 of Title 32 shall continue in effect as amended in Acts 71 and 156 of the Acts of 1998.".
Applicability of 1995, No. 179 (Adj. Sess.) enactment 1995, No. 179 (Adj. Sess.), § 18(d), eff. May 22, 1996, provided that section 5 of the act, which enacted this section, shall apply to tax years beginning on and after Jan. 1, 1997.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 207 (Adj. Sess.), § 26(1) provides that Sec. 2 of this act [which amended subsec. (c) of this section] shall apply to taxable years beginning on or after January 1, 2006.
Applicability of 2011 amendment to subsec. (b). 2011, No. 45 , § 37(6) provides: "Secs. 20 [which amended 32 V.S.A. § 5914] and 21 [which amended subsec. (b) this section] (mandatory composite filing for pass-through entities with large number of nonresident owners) shall apply to taxable years beginning on and after January 1, 2012."
A partnership or a limited liability company which is taxed as a partnership under the Internal Revenue Code and is subject to the provisions of section 5920 of this title shall pay an annual tax of $250.00 to the Commissioner of Taxes on or before the due date prescribed for the filing of the entity's federal return. The tax shall be submitted together with a form prescribed by the Commissioner. A limited liability company that does not receive partnership treatment under the Internal Revenue Code shall be taxed for state purposes in the same manner as taxed under the Internal Revenue Code. Partnerships whose activities are limited to the maintenance and management of their intangible investments and whose annual investment income does not exceed $5,000.00 and whose total assets are not in excess of $20,000.00 shall be exempt from the tax imposed by this section.
Added 1995, No. 169 (Adj. Sess.), § 24, eff. May 15, 1996; amended 1997, No. 50 , § 23, eff. June 26, 1997; 1997, No. 71 (Adj. Sess.), § 27a(b), eff. March 11, 1998; 1997, No. 156 (Adj. Sess.), § 37a, eff. April 29, 1998.
Reference in text. The Internal Revenue Code, referred to in this section, is codified at Title 26 of the United States Code.
Amendments--1997 (Adj. Sess.). Act No. 71 substituted "$250.00" for "$150.00".
Act No. 156 added the last sentence which sets the annual investment income and asset ceilings for tax exemption.
Amendments--1997. Substituted "for state purposes in the same manner as taxed under the Internal Revenue Code" for "as a corporation under this chapter" in the third sentence.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 71 (Adj. Sess.), §§ 27a(c) and 123(d), provide that the amendment to this section by § 27a(b) of the act shall apply to taxable years beginning on and after January 1, 1998. 1997, No. 156 (Adj. Sess.), § 59, provides that the amendment to this section by § 37a of the act (minimum tax exemption for investment partnerships) shall also apply to taxable years beginning on and after January 1, 1998.
Applicability of 1995, No. 169 (Adj. Sess.) enactment See note set out under section 5920 of this title.
The recapture shall be reported on the taxpayer's income tax return for the tax year in which the 120-day threshold is exceeded.
Added 1995, No. 184 (Adj. Sess.), § 10; amended 1999, No. 49 , § 96c, eff. June 2, 1999; 2001, No. 138 (Adj. Sess.), § 1, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 43, eff. March 1, 2004; 2011, No. 139 (Adj. Sess.), § 35, eff. May 14, 2012.
2 or less 100% More than 2 and up to 4 50% More than 4 but no more than 6 25%
Reference in text. The reference to the Federal Investment Company of 1940, referred to in subdiv. (a)(3), is codified as 15 U.S.C. § 80a-1 et seq. and 17 C.F.R. Part 270.
2013. In subsec. (a), substituted "As used in" for "For the purposes of" preceding "this section" to conform to V.S.A. style, and in subsec. (f), struck ", housing and community" in light of Executive Order No. 3-56 (No. 01-13), effective April 12, 2013.
Revision note - This section, which was enacted as section 5910, was redesignated to avoid conflict with section 5910 as added by 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.
Amendments--2011 (Adj. Sess.). Subsec. (f): Amended generally.
Amendments--2003 (Adj. Sess.). Subdiv. (a)(1): Substituted "corporation, partnership, limited liability company, sole proprietor or trust" for "person".
Subdiv. (a)(4): Deleted "individual" preceding "compensation" and inserted "by the qualified person's employees, related to investment advisor, investment management or investment company" following "performance".
Subdiv. (a)(5): Inserted "who are unrelated persons" following "residents" and "for unrelated persons" following "business".
Subdiv. (a)(6): Inserted "for employees' services related to investment advisor, investment management, or investment company services" following "compensation".
Subdiv. (a)(7): Added.
Amendments--2001 (Adj. Sess.) Subsec. (f): Deleted the former second sentence which addressed the availability of tax credits after December 31, 2001, and added the present second, third and fourth sentences.
Amendments--1999. Subsec. (f): Substituted "$50,000,000.00" for "$80,000,000.00".
Former §§ 5921-5924. Former §§ 5921-5924, pertaining to tax credit for renewable energy sources, were omitted because, by their own terms, they are now obsolete.
Former § 5921, relating to definitions used in former subchapter 11, was derived from 1977, No. 210 (Adj. Sess.).
Former § 5922, relating to tax credits for private residences, was derived from 1977, No. 210 (Adj. Sess.), and amended by 1983, No. 82 , § 1.
Former § 5923, relating to tax credits for businesses, was derived from 1977, No. 210 (Adj. Sess.), and amended by 1983, No. 82 . § 2.
Former § 5924, relating to authorization for rule-making, was derived from 1977, No. 210 (Adj. Sess.).
Revision note. This subchapter, comprising §§ 5925 and 5926, which was originally enacted as subchapter 12, was redesignated as subchapter 11A in light of an existing subchapter 12, comprising §§ 5931-5940, and to conform to the existing organization of subject matter in this chapter.
Former § 5925. Former § 5925, relating to definitions for expired section, was derived from 1985, No. 172 (Adj. Sess.), § 9.
Former § 5926. Former § 5926, relating to expired credit for new jobs in a development zone, was derived from 1985, No. 172 (Adj. Sess.), § 9.
Former §§ 5927, 5928. Former §§ 5927 and 5928, relating to expired research and development credit, were derived from 1991, No. 209 (Adj. Sess.), § 1.
Former § 5929. Former § 5929, relating to new jobs income tax credit, was derived from 1993, No. 89 , § 11 and amended by 1995, No. 46 , §§ 53, 54; 1995, No. 190 (Adj. Sess.), § 1(b).
Former § 5930. Former § 5930, relating to manufacturer's investment tax credit, was derived 1993, No. 89 , § 12 and amended by 1995, No. 46 , §§ 55, 56; 1995, No. 190 (Adj. Sess.), § 1(b).
Applicability. 1997, No. 71 (Adj. Sess.), § 81(a) provides: "Sec. 48 [which enacted this subchapter] (tax credits) shall apply to tax years beginning on or after September 1, 1998."
Section 123(f) of the act provides: "The economic advancement incentives provided in Sec. 48 of this act, establishing subchapter 11E of chapter 151 of Title 32, shall take effect for tax years beginning on and after January 1, 1998, except that those provisions of 32 V.S.A. § 5930a, providing additional functions to the Vermont economic progress council, shall take effect from passage."
Former §§ 5930a, 5930b. Former § 5930a, relating to the Vermont Economic Progress Council, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 1999, No. 159 (Adj. Sess.), § 4; 1999, No. 159 (Adj. Sess.), §§ 5-12; 2003, No. 67 , §§ 8-14; 2005, No. 184 (Adj. Sess.), §§ 5-7, 12; 2007, No. 81 , §§ 14, 15; 2009, No. 54 , §§ 14, 64; 2011, No. 52 , § 3; and 2015, No. 51 , § G.1.
Former § 5930b, relating to the Vermont Employment Growth Incentive, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 2001, No. 138 (Adj. Sess.), § 3; 2003, No. 67 , § 15; 2005, No. 184 (Adj. Sess.), § 9; 2007, No. 81 , §§ 16-21; 2007, No. 190 (Adj. Sess.), §§ 28, 42; 2007, No. 190 (Adj. Sess.), § 41 2009, No. 54 , §§ 12, 15; 2009, No. 160 (Adj. Sess.), § 10; 2011, No. 45 , § 14; 2011, No. 52 , § 5 2011, No. 143 (Adj. Sess.), §§ 18, 19; 2013, No. 174 (Adj. Sess.), § 4; and 2015, No. 51 , § G.2
Former §§ 5930c-5930i. Former § 5930c, relating to the economic advancement payroll tax credit, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 2003, No. 67 , § 16; 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930d, relating to the economic advancement research and development tax credit, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930e, relating to the workforce development incentive tax credit, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 2003, No. 67 , § 18 and 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930f, relating to the Vermont export tax incentive, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 1999, No. 49 , § 72; 2001, No. 138 (Adj. Sess.), § 6; 2003, No. 67 , § 19; and 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930g, relating to the capital investment tax credit, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 1999, No. 159 (Adj. Sess.), § 13; 2001, No. 138 (Adj. Sess.), § 7; 2003, No. 67 , § 20; and 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930h, relating to carry-forward, carry-back, and recapture for substantial curtailment of trade or business, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 1999, No. 159 (Adj. Sess.), § 14; 2003, No. 67 , § 21; and 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930i, relating to credit allocation, was derived from 1997, No. 71 (Adj. Sess.), § 48 and amended by 2003, NO. 67, § 21a and 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930j. Former § 5930j, relating to long term economic development planning, was derived from 1997, No. 147 (Adj. Sess.), § 214 and amended by 2003, No. 67 , § 22.
Former § 5930k. Former § 5930k, relating to high-tech growth incentives, was derived from 2001, No. 138 (Adj. Sess.), § 4 and amended by 2003, No. 67 , § 23 and 2005, No. 184 (Adj. Sess.), § 4.
Tax credit for historic building rehabilitation. 2007, No. 190 (Adj. Sess.), § 44 provides: "An owner awarded a tax credit under the provisions of section 5930n of Title 32 for a historic rehabilitation project who transfers the rehabilitated building to an entity which is tax-exempt under Internal Revenue Code Section 501(c)(3) shall not be liable for the recapture penalty under 32 V.S.A. § 5930n(f)(4)(A), but instead shall be subject to the recapture penalty under 32 V.S.A. § 5930ff(2)."
Former § 5930n. Former § 5930n, relating to tax credit for substantial rehabilitation of historic buildings also claiming federal rehabilitation tax credit, was derived from 1997, No. 120 (Adj. Sess.), § 3 and amended by 1999, No. 159 (Adj. Sess.), § 1; 2001, No. 114 (Adj. Sess.), § 8; and No. 114 (Adj. Sess.), § 13. For present provisions see § 5930cc of this title.
Income tax credit alternative for nonprofit organizations. 2005, No. 75 , § 8, provides that: "A nonprofit organization which was issued an income tax credit under 32 V.S.A. § 5930p or 5930q before January 1, 2005, and which was unable to apply the credit to an income tax liability or to a mortgage debt related to the qualified building, may transfer the tax credit allocation to a bank, which may accept it in return for cash. A bank which purchases a credit allocation under this provision may use it to reduce its bank franchise tax liability under 32 V.S.A. § 5836 for taxable year 2006."
Former §§ 5930p-5930r. Former § 5930p, relating to rehabilitation tax credit for older or historic buildings, was derived from 1997, No. 120 (Adj. Sess.), § 4 and amended by 1999, No. 159 (Adj. Sess.), § 2; 2001, No. 114 (Adj. Sess.), § 9; No. 114 (Adj. Sess.), §§ 14, 15; and 2005, No. 103 (Adj. Sess.), § 3. For present provisions see § 5930cc of this title.
Former § 5930q, relating to tax credit for platform lifts, elevators or sprinkler systems, was derived from 2001, No. 114 (Adj. Sess.), § 10 and amended by 2005, No. 103 (Adj. Sess.), § 3. For present provisions see § 5930cc of this title.
Former § 5930r, relating to tax credit for code improvements to commercial buildings, was derived from 2001, No. 114 (Adj. Sess.), § 11 and amended by 2003, No. 114 (Adj. Sess.), § 16 and 2005, No. 103 (Adj. Sess.), § 3. For present provisions see § 5930cc of this title.
Former § 5930t. Former § 5930t, relating to tax credit for training employees, was derived from 1997, No. 120 (Adj. Sess.), § 5a and amended by 1999, No. 49 , § 37b and 2003, No. 70 (Adj. Sess.), § 44.
Efficiency use of credits. 2011, No. 143 (Adj. Sess.), § 21a provides: "It is the intent of the general assembly that housing purchased as the result of an allocation of credits in this act for owner-occupied units shall be as energy efficient as affordability, building design, and funding allow."
Down Payment Assistance Program.
(A) The Vermont Housing Finance Agency shall have the authority to allocate affordable housing tax credits to finance down payment assistance loans that meet the following requirements:
(B) The Agency shall require the borrower to repay the loan upon the transfer or refinance of the residence.
(C) The Agency shall use the proceeds of loans made under the Program for future down payment assistance.
Added 1999, No. 159 (Adj. Sess.), § 40; amended 2001, No. 62 , § 7; 2003, No. 74 (Adj. Sess.), § 1; 2005, No. 75 , § 7; 2005, No. 207 (Adj. Sess.), § 21, eff. May 31, 2006; 2007, No. 176 (Adj. Sess.), § 13, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 21; 2015, No. 51 , § G.7; 2015, No. 97 (Adj. Sess.), § 67; 2015, No. 157 (Adj. Sess.), § T.4; 2017, No. 69 , § H.10, eff. June 28, 2017; 2019, No. 71 , § 3, eff. June 18, 2019.
2016. Sec. 5930u was amended in a conflicting manner by two acts, No. 97 (Adj. Sess.) - a general technical corrections bill - and No. 157 (Adj. Sess.) - a bill specifically related to economic development - that took effect on the same date. Based on the principle of statutory construction that the specific takes precedence over the general, only the changes from No. 157 (Adj. Sess.) are reflected in the text above.
Amendments--2017. Subdiv. (a)(5): Inserted a comma following "income tax"; and inserted ", captive insurance premium," following "franchise".
Subsec. (c): Inserted "captive insurance premium," following "franchise".
Amendments--2015 (Adj. Sess.). Subdiv. (g)(1): Act No. 157 substituted "an" for "a total" preceding "aggregate" in subdivs. (A) and (B), and substituted "this subdivision (A)" for "this subdivision" in subdiv. (A) and "this subdivision (B)" for "this subdivision" in subdiv. (B).
Subdiv. (g)(2): Act No. 97 substituted "over any given five-year" for "over the five-year".
Subdiv. (g)(2): Amended generally by Act No. 157.
Subdiv. (h): Amended generally by Act No. 157.
Amendments--2011 (Adj. Sess.). Subsec. (g): substituted "$300,000.00" for "$100,000.00" in the first sentence, and substituted "$3,500,000.00" for "$2,500.000.00" in the last sentence.
Amendments--2007 (Adj. Sess.). Inserted "rental housing" preceding "project identified" and "or owner-occupied housing identified in 26 U.S.C. § 143(e) and (f) and eligible under the Vermont housing finance agency allocation plan criteria" in subdiv. (a)(1); added subdiv. (a)(9); amended subdiv. (b)(1) generally; inserted "or meets the requirements of the allocation plan for development of units to be owner-occupied" at the end of subdiv. (b)(2)(A); substituted "for rental housing projects; and may award up to $100,000.00 per year for owner-occupied units applicants" for "under this subchapter" in the first sentence and "$2,500,000.00" for "$2,000,000.00" in the second sentence in subsec. (g).
Amendments--2005 (Adj. Sess.). Subsec. (c): Added the last sentence.
Subsecs. (d) and (g): Amended generally.
Amendments--2005 Subdiv. (a)(5): Substituted "franchise or insurance premium tax liability as" for "franchise tax as".
Subsec. (c): Substituted "corporate, franchise or insurance premium tax liability a" for "corporate, or franchise tax a".
Amendments--2003 (Adj. Sess.). Subsec. (a): Added subdiv. (5), redesignated former subdiv. (5) as present subdiv. (6), deleted former subdiv. (6) and added subdiv. (7), and redesignated former subdiv. (7) as subdiv. (8).
Subsec. (c): Rewrote the first sentence and substituted "specified on the taxpayer's credit certificate" for "equal to 25 percent of the qualified basis of the project" at the end of the subsection.
Subsec. (d): Substituted "taxpayer" for "owner" and substituted "eligible cash contribution is made" for "affordable housing project is placed in service".
Subsec. (e): Substituted "to the affordable housing project and the taxpayer's credit certificate" for "and a copy of the federal income tax return claiming the Section 42 credit" at the end of the first sentence.
Subsec. (f): Deleted.
Subsec. (g): Substituted "allocating agency" for "state board".
Amendments--2001. Subsec. (g): Substituted "$150,000.00" for "$100,000.00".
Effective date of amendment. 2007, No. 176 (Adj. Sess.), § 13a provides: "Sec. 13 (VHFA Home Ownership Tax Credit) of this act, amending 32 V.S.A. § 5930u, shall take effect July 1, 2008."
Effective date and transition rule. 2006, No. 207 (Adj. Sess.), § 24 provides: "Secs. 21, 22 and 23 of this act (affordable housing tax credits) shall take effect upon passage except that the Sec. 21 increase in the amount available for affordable housing investment tax credits shall take effect July 1, 2006.
Effective date of 2017 amendment. 2017, No. 69 , § N.1(b) provides that the amendments to this section shall take effect on the date of enactment of the fiscal year 2018 annual budget, which occurred on June 28, 2017.
Former § 5930v. Former § 5930v, relating to the angel venture capital credit, was derived from 2003, No. 67 , § 24 and amended by 2005, No. 207 (Adj. Sess.), § 10 and 2009, No. 1 (Sp. Sess.), § H28.
Former §§ 5930w, 5930x. Former § 5930w, relating to the economic advancement sustainable technology research and development tax credit, was derived from 2003, No. 67 , § 24b and amended by 2005, No. 184 (Adj. Sess.), § 4.
Former § 5930x, relating to the economic advancement sustainable technology export tax credit, was derived from 2003, No. 67 , § 24c and amended by 2005, No. 184 (Adj. Sess.), § 4.
Added 2005, No. 2 (Sp. Sess.), § 1, eff. June 22, 2005; amended 2011, No. 45 , § 17a, eff. May 24, 2011.
Amendments--2011. Subdiv. (b)(1): Added the third sentence.
Applicability of section; prospective repeal. 2005, No. 2 (Sp. Sess.), § 2, eff. June 22, 2005 as amended by 2005, No. 2 12 (Adj. Sess.), § 9; 2007, No. 190 (Adj. Sess.), § 29; 2011, No. 45 , § 17 and 2013, No. 73 , § 24, provides: "Sec. 1 of this act [which enacted this section] (wood products manufacture tax credit) shall apply to taxable years beginning on or after July 1, 2005. 32 V.S.A. § 5930y is repealed January 1, 2014, and no credit under that section shall be available for any taxable year beginning on or after January 1, 2014."
Former § 5930z Former § 5930z, relating to business solar energy tax credit, was derived from 2007, No. 92 (Adj. Sess.), § 28 and amended by 2009, No. 45 , § 9a; 2009, No. 54 , § 98; 2009, No. 159 (Adj. Sess.), § 11; 2011, No. 47 , § 20h; 2011, No. 139 (Adj. Sess.), § 36; and 2015, No. 131 (Adj. Sess.), § 13.
Tax credit program. 2005, No. 183 (Adj. Sess.), § 16(b) provides: "The tax credits created in Sec. 12 of this act [which enacted this subchapter] are enacted to replace the tax credits in sections 5930n, 5930p, 5930q, and 5930r of Title 32. After June 30, 2006, the Vermont Downtown Development Board established under chapter 76A of Title 24 may no longer allocate tax credits under the following sections of Title 32:
"(1) Section 5930n, tax credit for substantial rehabilitation of historic buildings also claiming federal rehabilitation credit.
"(2) Section 5930p, rehabilitation tax credit for older or historic buildings.
"(3) Section 5930q, tax credit for platform lifts, elevators, or sprinkler systems.
"(4) Section 5930r, tax credit for code improvements to commercial buildings.
"(c) All provisions of sections 5930n, 5930p, 5930q, or 5930r shall remain in effect for credits allocated prior to the effective date of this act, except that, for any credit allocated prior to the date of this act, if within five years after the date of this act no claim for that tax credit has been filed, that allocation shall be rescinded. The Downtown Development Board may extend the five-year period for filing the initial claim for up to an additional five years."
Vermont Downtown Development Board. 2009, No. 160 (Adj. Sess.), § 54 provides: "The authorization of the Vermont Downtown Development Board to certify for reallocation to municipalities sales tax revenues under 32 V.S.A. § 9819 and award tax credits under subchapter 11J of chapter 151 of Title 32 is amended for fiscal year 2011 so that the limitations provided in 32 V.S.A. § 5930ee shall apply against a total amount of $2,300,000 for the authorization of sales tax reallocation and against a total amount of $1,700,000 for the authorization of tax credits. Where a municipality in fiscal year 2011 is awarded both reallocation of sales tax revenues and tax credits, the limitations provided in 32 V.S.A. § 5930ee shall apply against a total annual authorization amount of $2,300,000."
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2013, No. 199 (Adj. Sess.), §§ 8, 9; 2015, No. 57 , § 71, eff. June 11, 2015; 2019, No. 71 , § 4; 2019, No. 131 (Adj. Sess.), § 294.
Amendments--2019 (Adj. Sess.). Subdiv. (2): Substituted "organizations" for "organization" in the second sentence.
Amendments--2019. Subdiv. (1): Deleted "a religious entity operating with a primarily religious purpose;" preceding "a State or Federal".
Subdiv. (2): Substituted "at least 30 years before the date of application" for "prior to 1983" in the first sentence, and added the second sentence.
Subdiv. (3)(A): Deleted "or technology" preceding "improvement", deleted the subdiv. (3)(A)(i) designation, and deleted subdiv. (3)(A)(ii).
Subdiv. (7): Deleted "or technology" following "qualified code" and "qualified technology infrastructure project" preceding "or qualified historic".
Amendments--2015. Subdiv. (3)(A)(i): Inserted "limited use/limited application elevators" preceding "elevators".
Amendments--2013 (Adj. Sess.). Subdiv. (3): Inserted "or technology" following "'Qualified code".
Subdiv. (3)(A)(ii): Added.
Subdiv. (7): Inserted "or technology" following "qualified code", "qualified" preceding "fa › cade improvement", and substituted "qualified technology infrastructure project, or qualified historic" for "or historic" preceding "rehabilitation project".
Downtown tax credit program. 2009, No. 78 (Adj. Sess.), § 10a as amended by 2009, No. 156 (Adj. Sess.), § E.803.1 provides: "The amount of $100,000.00 is reserved in the general fund in fiscal year 2010 to cover the fiscal year 2011 costs of allocating $100,000.00 worth of tax credits in calendar year 2010 under the downtown and village center program pursuant to 32 V.S.A. § 5930ee, which amount is authorized in addition to the statutory cap of $1,700,000.00.
"(b) Based on the past performance of the downtown tax credit program, the additional $100,000.00 in tax credits authorized by this act will leverage an estimated $1,500,000.00 in downtown rehabilitation, as well as enhance Vermont's downtowns and villages.
"(c) In the Vermont Statutes Annotated, the annotations under 32 V.S.A. § 5930ee shall reflect the additional $100,000.00 worth of tax credits authorized in calendar year 2010 pursuant to this section."
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2011, No. 143 (Adj. Sess.), § 22; 2013, No. 199 (Adj. Sess.), § 10; 2017, No. 69 , § H.9, eff. June 28, 2017.
Amendments--2017. Subsec. (a): Substituted "the" for "one year after" preceding "completion".
Amendments--2013 (Adj. Sess.). Subsec. (a): Substituted "a qualified project" for "qualified code improvement, fa › cade improvement, or historic rehabilitation projects" following "this subchapter for".
Amendments--2011 (Adj. Sess.). Subsec. (d): Added.
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2013, No. 199 (Adj. Sess.), § 11; 2015, No. 57 , § 72, eff. June 11, 2015; 2019, No. 71 , § 4.
Amendments--2019. Subsec. (c): Deleted "or technology" in the introductory language and the first sentence, substituted "$60,000.00" for "$40,000.00" and "$75,000.00" for "$50,000.00", and deleted "a maximum tax credit of $30,000.00 for the combined costs of installation or improvement of data or network wiring or a heating, ventilating, or cooling system," following "a sprinkler system,".
Amendments--2015. Subsec. (c): Inserted "a maximum credit of $40,000.00 for the installation or improvement of a limited use/limited application elevator" following "platform lift" and substituted "$50,000.00" for "$25,000.00" preceding "for the combined costs of all other qualified code improvements".
Amendments--2013 (Adj. Sess.). Subsec. (c): Inserted "or technology" twice and "a maximum tax credit of $30,000.00 for the combined costs of installation or improvement of data or network wiring or a heating, ventilating, or cooling system," following "improvement of a sprinkler system,".
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2009, No. 160 (Adj. Sess.), § 30; 2011, No. 45 , § 18, eff. May 24, 2011; 2019, No. 71 , § 4.
Amendments--2019. Subsec. (c): Rewrote subsection.
Amendments--2011. Subsec. (b): Added the second and third sentences.
Amendments--2009 (Adj. Sess.) Subsec. (f): Added.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(8) provides that Secs. 30 and 31 [which amended this section and § 5930ff of this title] of this act (downtown insurance credit certificates) shall take effect upon passage and shall apply to tax years beginning on or after January 1, 2010.
Beginning in fiscal year 2010 and thereafter, the State Board may award tax credits to all qualified applicants under this subchapter, provided that:
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2007, No. 81 , § 23, eff. June 11, 2007; 2009, No. 54 , § 29, eff. June 1, 2009; 2011, No. 45 , § 19, eff. May 24, 2011; 2013, No. 174 (Adj. Sess.), § 35; 2017, No. 69 , § H.8, eff. June 28, 2018; 2019, No. 71 , § 4; 2019, No. 154 (Adj. Sess.), § E.802, eff. Oct. 2, 2020.
Amendments--2019 (Adj. Sess.). Subdiv. (1): Substituted "$3,000,000.00" for "$2,600,000.00".
Amendments--2019. Subdiv. (1): Substituted "$2,600,000.00" for "$2,400,000.00".
Amendments--2017. Subdiv. (1): Substituted "$2,400,000.00" for "2,200,000.00" following "does not exceed".
Amendments--2013 (Adj. Sess.). Subdiv. (1): Substituted "$2,200,000.00" for "$1,700,000.00" at the end.
Amendments--2011. Subdiv. (6): Added.
Amendments--2009. Substituted "2010" for "2008" in the first undesignated paragraph and substituted "$1,700,000.00" for "$1,600,000.00" in subdiv. (1).
Amendments--2007. Substituted "2008" for "2007" in the introductory paragraph, and "$1,600,000.00" for "$1,500,000.00" in subdiv. (1).
If, within five years after completion of the qualified project, either of the following events occurs, the applicant shall be liable for a recapture penalty in an amount equal to the total tax credit claimed plus an amount equal to any value received from a bank for a bank or insurance credit certificate; and any credit allocated but unclaimed shall be disallowed to the applicant:
Added 2005, No. 183 (Adj. Sess.), § 12; amended 2009, No. 160 (Adj. Sess.), § 31.
Amendments--2009 (Adj. Sess.) Inserted "or insurance" preceding "credit certificate" in the introductory paragraph.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(8) provides that Secs. 30 and 31 [which amended this section and § 5930dd of this title] of this act (downtown insurance credit certificates) shall take effect upon passage and shall apply to tax years beginning on or after January 1, 2010.
Added 2009, No. 2 (Sp. Sess.), § 22; amended 2013, No. 174 (Adj. Sess.), § 37, eff. Jan. 1, 2014.
Amendments--2013 (Adj. Sess.). Subsec. (a): Substituted "27 percent" for "30 percent" following "in an amount equal to".
Applicability of section. 2009, No. 2 (Sp. Sess.), § 23 provides: "Sec. 22 of this act [which added this section] shall apply to eligible research and development expenditures made on or after January 1, 2011."
Applicability of 2013 (Adj. Sess.) amendment. Act No. 174, § 70(12) provides that "Sec. 37 (research and development) [which amended subsec. (a) and added subsec. (c)] shall take effect retroactively on January 1, 2014, and shall apply to any claims for credits filed after that date."
Prospective repeal of subchapter. 2009, No. 156 (Adj. Sess.), § H.2, provided: "Subchapter 11M of chapter 151 of Title 32 is repealed July 1, 2026, and no credit under that section shall be available for any taxable year beginning after June 30, 2026; provided, however, that if no qualified capital expenditures are made during the investment period, both terms as defined in 32 V.S.A. § 5930ll(a) of this act, the subchapter shall be repealed effective January 1, 2015."
Applicability of subchapter. 2009, No. 156 (Adj. Sess.), § H.3, provided that section H.1 of the act [which enacted this subchapter], shall apply to taxable years beginning on and after January 1, 2012.
Added 2009, No. 156 (Adj. Sess.), § H.1; amended 2015, No. 157 (Adj. Sess.), § H.8, eff. Jan. 1, 2017; repealed on July 1, 2026 pursuant to 2009, No. 156 (Adj. Sess.), § H.2.
Years between the close of the tax year Percent of credits credit was earned and year to be when repaid (%): business was substantially curtailed: 2 or less 100 More than 2, up to 4 80 More than 4, up to 6 60 More than 6, up to 8 40 More than 8, up to 10 20 More than 10 0
Amendments--2015 (Adj. Sess.) Subdiv. (a)(1): Amended generally.
Prospective repeal of section. 2009, No. 156 (Adj. Sess.), § H.2, provided: "Subchapter 11M of chapter 151 of Title 32 [which contained § 5930ll] is repealed July 1, 2026, and no credit under that section shall be available for any taxable year beginning after June 30, 2026; provided, however, that if no qualified capital expenditures are made during the investment period, both terms as defined in 32 V.S.A. § 5930ll(a) of this act, the subchapter shall be repealed effective January 1, 2015."
Applicability of section. 2009, No. 156 (Adj. Sess.), § H.3 provided that section H.1 of the act [which enacted this section], shall apply to taxable years beginning on and after January 1, 2012.
Added 2011, No. 44 , § 1, eff. May 24, 2011; amended 2015, No. 11 , § 34.
Amendments--2015. Subsec. (e): Substituted "performance measures that demonstrate results" for "outcomes" following "goals" in subdiv. (4), deleted subdiv. (5), and redesignated former subdiv. (6) as present subdiv. (5).
Applicability--1981 amendment. 1981, No. 225 (Adj. Sess.), § 2, eff. May 4, 1982, provided: "This act [which added this subchapter] shall take effect from passage [May 4, 1982] and shall affect income tax returns, property tax rebate claims and sales tax rebate claims filed on January 1, 1982 and thereafter."
Fiscal year 2012 setoff limit. 2011, No. 75 (Adj. Sess.), § 117(a), provides: "Notwithstanding 32 V.S.A. § 5933, claimant agencies may submit debts of $25.00 or more for collection of debt through setoff in fiscal year 2012."
This subchapter may be cited as the Vermont Setoff Debt Collection Act.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1985, No. 63 , §§ 15, 15a; 1987, No. 278 (Adj. Sess.), § 14, eff. June 21, 1988; 1999, No. 147 (Adj. Sess.), § 4; 2001, No. 144 (Adj. Sess.), § 26, eff. June 21, 2002; 2003, No. 57 , § 13, eff. July 1, 2004; 2005, No. 38 , § 11, eff. June 2, 2005; 2005, No. 167 (Adj. Sess.), § 4, eff. Sept. 1, 2006; 2005, No. 174 (Adj. Sess.), § 64; 2007, No. 33 , § 3, eff. May 18, 2007; 2009, No. 4 , § 115, eff. April 24, 2009; 2009, No. 154 (Adj. Sess.), § 216.
Amendments--2009 (Adj. Sess.) Subdiv. (8): Deleted "a district court" following "superior court".
Amendments--2009 Amendment. Subdiv. (1): Inserted "and a collection agency under contract with the court administrator pursuant to 4 V.S.A. § 1109(d) or 13 V.S.A. § 7171" following "corporation" at the end of the first sentence.
Amendments--2007. Subdiv. (9): Inserted ", but not damages" following "fee" near the end of the subdivision.
Amendments--2005 (Adj. Sess.). Subdiv. (2): Act No. 174 substituted "for children and families" for "of prevention, assistance, transition, and health access".
Subdivs. (8) and (9): Added by Act No. 167.
Amendments--2005 Subdiv. (3): Substituted "Nondebtor spouse" for "Non-debtor spouse" and "tax return or claim under chapter 154 of this title with" for "tax return, property tax rebate claim or sales tax rebate claim with".
Amendments--2003. Subdiv. (4): Deleted second sentence.
Amendments--2001 (Adj. Sess.) Subdiv. (6): Amended generally.
Amendments--1999 (Adj. Sess.). Subdiv. (2): Substituted "department of prevention, assistance, transition, and health access" for "department of social welfare".
Amendments--1987 (Adj. Sess.). Subdiv. (4): Added the second sentence.
Amendments--1985. Subdiv. (2): Added "or owing any support debt that may be collected by the department of social welfare" following "agency".
Subdiv. (7): Added.
Effective date of 2003 amendment to subdiv. (4). 2003, No. 57 , § 15 provides that Sec. 13 of that act, which amends the definition of "debt" provided in subdiv. (4) of this section, shall take effect July 1, 2004.
Expiration of 2003 amendment to subdiv. (4). 2003, No. 57 , § 16 provides for the repeal of Sec. 13 of that act, which amended the definition of "debt" provided in subdiv. (4) of this section, on July 1, 2007.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2019, No. 175 (Adj. Sess.), § 25a, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (a): Substituted "$45.00" for "$50.00."
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1997, No. 156 (Adj. Sess.), § 9, eff. April 29, 1998.
Amendments--1997 (Adj. Sess.). Subsec. (c): Rewrote the first two sentences.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2003, No. 70 (Adj. Sess.), § 45, eff. March 1, 2004.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 1997, No. 63 , § 20, eff. Sept. 1, 1997; 2009, No. 154 (Adj. Sess.), § 217.
Amendments--2009 (Adj. Sess.) Subsec. (b): Inserted "civil division of the" preceding "superior court", substituted "unit" for "county" preceding "in which" and inserted "division of the superior" following "family" in the first sentence.
Amendments--1997 Subsec. (b): Amended generally.
Priority in multiple claims to refunds allowed to be set off under the provisions of this chapter shall be in descending order of magnitude. Notwithstanding the priority set forth above, the Department may apply a refund to the outstanding Vermont State tax liability of a taxpayer, including a taxpayer's liability for interest, penalties, and fees, before any portion of a refund is transferred to a claimant agency.
Annually, the Department shall determine the actual per-offset costs incurred by the Department in setting off debts and notwithstanding section 502 of this title, the Department may assess against a debtor a collection assistance fee equal to the per-offset cost so determined.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2009, No. 160 (Adj. Sess.), § 6.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(13) provides that Sec. 6 (collection assistance fees) [which amends this section] shall apply to fees assessed on or after July 1, 2010.
Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2005, No. 14 , § 12, eff. May 3, 2005.
Amendments--2005. Subsec. (b): Substituted "3102" for "5815" preceding "of this title".
The Commissioner of Taxes and the head of any claimant agency are authorized to prescribe forms and make procedural rules and regulations under 3 V.S.A. chapter 25 which they deem necessary to effectuate the purposes of this subchapter to include identification of any information regarding the debtor and the debt; holding of hearings; assessment and transfer of funds; and exchange and security of information.
Added 2005, No. 167 (Adj. Sess.), § 5, eff. Sept. 1, 2006; amended 2007, No. 33 , § 4, eff. May 18, 2007; 2009, No. 4 , § 116, eff. April 24, 2009.
2019 Subsec. (a): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Amendments--2009 Amendment. Subsec. (e): Added.
Amendments--2007. Subsec. (a): Substituted "amount of a fine, penalty, surcharge, or fee, but not damages, may" for "amounts shall" following "unpaid" and inserted "and property tax adjustment under chapter 154 of this title" following "refund".
Subsec. (b): Substituted "setoff" for "information" following "seeking" and inserted "under this subchapter" following "debtor".
Added 2009, No. 160 (Adj. Sess.), § 7, eff. June 4, 2010.
Added 1987, No. 78 , § 17.
Added 1987, No. 78 , § 17; amended 1987, No. 246 (Adj. Sess.), § 5, eff. June 13, 1988; 1987, No. 278 (Adj. Sess.), §§ 7, 8, eff. June 21, 1988; 1989, No. 218 (Adj. Sess.), § 5; 1993, No. 81 , § 6; 1995, No. 186 (Adj. Sess.), § 21; 2005, No. 94 (Adj. Sess.), § 6, eff. March 8, 2006.
Amendments --Subdiv. (a)(1): Amended generally.
Subsec. (d): Deleted former second sentence.
Amendments--1989 (Adj. Sess.). Subsec. (a): Added the third paragraph.
Amendments--1987 (Adj. Sess.). Subsec. (a): Act No. 278 added "regardless of the amount charged by the operator to recoup its expenses of operation, including the expense of this tax" following "$6.00 per ton" in the second sentence and added the third sentence of the first paragraph, and added the second paragraph.
Subsec. (b): Act No. 246 added the second sentence.
Subsec. (e): Added by Act No. 278.
Applicability-- 1987, No. 278 (Adj. Sess.) amendments. 1987, No. 278 (Adj. Sess.), § 16(3), eff. June 21, 1988, provided that the amendment to subsec. (a) of this section and addition of subsec. (e) of this section by sections 7 and 8 of the act, respectively, shall apply retroactively.
Effective dates for imposition of tax. 1987, No. 78 , § 22, provides: "The tax imposed by this act shall take effect July 1, 1987, with respect to privately owned or operated facilities, and on July 1, 1988 with respect to facilities owned and operated by municipalities or groups of municipalities organized as solid waste management districts."
Cross references. Retention by municipality of percentage of tax due, see 10 V.S.A. § 6603d.
The following shall not be subject to the tax imposed by section 5952 of this title:
Added 1987, No. 78 , § 17; amended 1987, No. 139 (Adj. Sess.), eff. April 8, 1988; 1987, No. 278 (Adj. Sess.), §§ 9, 10, eff. June 21, 1988; 1995, No. 186 (Adj. Sess.), § 22; 2005, No. 65 , § 4.
Revision note. At the end of the introductory clause, substituted "section 5952 of this title" for "section 5952" to conform reference to V.S.A. style.
Subdiv. (7) as added by 1987, No. 278 (Adj. Sess.), § 10, was redesignated as subdiv. (8) in order to avoid conflict with subdiv. (7) as previously added by 1987, No. 139 (Adj. Sess.).
Amendments--2005 Subdiv. (1): Inserted "or composting" preceding "facility and", deleted "recycling" preceding "facility for" and inserted "or composting preceding "but not wastes".
Subdiv. (2): Substituted "septage or sludge delivered to a facility other than a landfill or incinerator" for "septage and sludge except that septage or sludge delivered to a landfill shall be subject to that tax".
Subdiv. (6): Made a minor change in punctuation.
Amendments--1995 (Adj. Sess.) Deleted former subdivs. (2) and (3), redesignated former subdivs. (4) through (8) as present subdivs. (2) through (6), respectively, and inserted "located inside the state" following "disposal facility" in present subdiv. (6).
Amendments--1987 (Adj. Sess.) amendments. Subdiv. (1): Act No. 278 added "and accepted by the recycling facility for recycling but not wastes generated by the facility" as the end of the subdivision.
Subdiv. (6): Act No. 139 made minor changes in punctuation.
Amended generally by Act No. 278.
Subdiv. (7): Added by Act Nos. 139 and 278.
Applicability-- 1987, No. 278 (Adj. Sess.) amendments. 1987, No. 278 (Adj. Sess.), § 16(3), eff. June 21, 1988, provided that the provisions of the act amending this section shall apply retroactively.
Effective dates for imposition of tax. For effective dates for the imposition of the tax, see note set out under § 5952 of this title.
Repeal of prospective repeal of subdiv. (7). 2007, No. 122 (Adj. Sess.), § 2, eff. May 8, 2007, repeals 2005, No. 65 , § 6, eff. June 1, 2008, which provided for the repeal of subdiv. (7) on June 30, 2008.
Added 1987, No. 78 , § 17; amended 1995, No. 186 (Adj. Sess.), § 23, eff. May 22, 1996; 2015, No. 134 (Adj. Sess.), § 15.
Revision note. In subsec. (b), substituted "317(c)(6)" for "317(b)(6)" pursuant to the renumbering scheme of 1 V.S.A. 317.
Amendments--2015 (Adj. Sess.). Subsec. (a): Added the final sentence.
Amendments--1995 (Adj. Sess.) Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
Effective date for imposition of tax. For effective dates for the imposition of the tax, see note set out under § 5952 of this title.
Former §§ 5961-5978. Former § 5961, relating to definitions, was derived from 1969, No. 139 , § 1, and amended by 1971, No. 101 , § 1; 1973, No. 81 , § 1; 1975, No. 154 (Adj. Sess.), § 15; 1981, No. 191 (Adj. Sess.), § 2; 1983, No. 70 , § 1; 1985, No. 262 (Adj. Sess.), § 3; 1987, No. 82 , §§ 7, 10a; 1989, No. 119 , § 24; 1989, No. 125 (Adj. Sess.), § 1; No. 166 (Adj. Sess.), §§ 1, 2; No. 222 (Adj. Sess.), § 42; No. 287 (Adj. Sess.), § 1; 1991, No. 67 , § 23; 1995, No. 29 , § 30; 1995, No. 174 (Adj. Sess.), § 7; No. 178 (Adj. Sess.), § 44a; 1997, No. 50 , § 24.
Former § 5962, relating to leases; number and identity of claimants; apportionment, was derived from 1969, No. 139 , § 2, eff. Jan. 1, 1970, and amended by 1973, No. 81 , § 2; 1973, No. 81 , § 2; 1989, No. 222 (Adj. Sess.), § 12; 1993, No. 31 , § 1.
Former § 5963, relating to claim as personal; escheat, was derived from 1969, No. 139 , § 3, eff. Jan. 1, 1970, and amended by 1983, No. 70 , § 2.
Former § 5964, relating to claim applied against outstanding liabilities, was derived from 1969, No. 139 , § 4.
Former § 5965, relating to forms and tables, was derived from 1969, No. 139 , § 5, and amended by 1985, No. 88 , § 6a; 1989, No. 287 (Adj. Sess.), §§ 5, 9; 1995, No. 29 , § 31.
Former § 5966, relating to rent certificates, was derived from 1989, No. 287 (Adj. Sess.), § 6, and amended by 1991, No. 186 (Adj. Sess.), § 15a; 1995, No. 178 (Adj. Sess.), § 44b.
Former § 5967, relating to computation of credit, was derived from 1969, No. 139 , § 7, and amended by 1971, No. 101 , § 3; 1973, No. 81 , § 3; 1981, No. 191 (Adj. Sess.), § 3; 1985, No. 88 , § 3; 1985, No. 262 (Adj. Sess.), § 1; 1987, No. 84 , § 7; 1989, No. 119 , § 25; 1995, No. 29 , § 32.
Former § 5967a, relating to tax credits, was derived from 1989, No. 287 (Adj. Sess.), § 2, and amended by 1995, No. 29 , § 33, and was previously repealed by 1997, No. 71 (Adj. Sess.), § 19.
Former § 5968, relating to limitations, was derived from 1969, No. 139 , § 8, and amended by 1973, No. 81 , § 4; 1975, No. 154 (Adj. Sess.), § 15; 1985, No. 88 , § 4; 1987, No. 84 , § 8; 1989, No. 287 (Adj. Sess.), § 2a; 1995, No. 29 , § 34.
Former § 5969, relating to filing time limit for property taxes, was derived from 1969, No. 139 , § 9.
Former § 5970, relating to time for filing, was derived from 1969, No. 139 , § 10, and amended by 1981, No. 191 (Adj. Sess.), § 4; 1985, No. 88 , § 6; 1989, No. 287 (Adj. Sess.), § 3.
Former § 5971, relating to reduction of claim by amount of public funds granted for taxes, was derived from 1969, No. 139 , § 11, and previously repealed by 1971, No. 73 , § 51, No. 101 , § 4.
Former § 5972, relating to disallowed claims, was derived from 1969, No. 139 , § 12, and amended by 1989, No. 287 (Adj. Sess.), § 4.
Former § 5973, relating to excessive and fraudulent claims, was derived from 1969, No. 139 , § 13, eff. Jan. 1, 1970; and amended by 1973, No. 81 , § 5; 1981, No. 191 (Adj. Sess.), §§ 5, 7.
Former § 5974, relating to appeals, was derived from 1969, No. 139 , § 14, and amended by 1973, No. 193 (Adj. Sess.), § 3; 1973, No. 193 (Adj. Sess.), § 3; 1995, No. 169 (Adj. Sess.), § 17.
Former § 5975, relating to regulations of the commissioner, was derived from 1969, No. 139 , § 15.
Former § 5976, relating to property tax rebate trust fund, was derived from 1973, No. 81 , § 6, and amended by 1975, No. 118 , § 99; 1985, No. 242 (Adj. Sess.), § 308; 1989, No. 73 , § 273; 1989, No. 210 (Adj. Sess.), § 289; No. 287 (Adj. Sess.), § 9; 1991, No. 245 (Adj. Sess.), § 283.
Former § 5977, relating to payments of claims, was derived from 1973, No. 81 , § 7, and amended by 1975, No. 9 ; 1977, No. 113 , § 353; No. 228 (Adj. Sess.), § 5; 1981, No. 108 , § 331(a); 1981, No. 191 (Adj. Sess.), § 6; 1983, No. 9 , § 12; 1985, No. 88 , § 5; 1985, No. 262 (Adj. Sess.), § 2; 1989, No. 73 , § 274; 1989, No. 210 (Adj. Sess.), § 290; No. 287 (Adj. Sess.), § 9; 1991, No. 245 (Adj. Sess.), § 284; 1995, No. 29 , § 36; 1997, No. 50 , § 25.
Former § 5978, relating to claims based on unpaid property taxes, was derived from 1983, No. 70 , § 3, and amended by 1985, No. 262 (Adj. Sess.), § 2; 1991, No. 186 (Adj. Sess.), § 16; 1995, No. 29 , § 35.
Repeals. 32 V.S.A. §§ 5961-5967 (added 1969, No. 139 , §§ 1-5, 7-10, 12-15; amended 1971, No. 101 , §§ 1, 3; 1973, No. 81 , §§ 1-7; 1973, No. 193 (Adj. Sess.), § 3; 1975, No. 118 , § 99; 1975, No. 154 (Adj. Sess.), § 15; 1977, No. 113 , § 353; No. 228, § 5; 1981, No. 108 , § 331(a); 1981, No. 191 (Adj. Sess.), §§ 2-6; 1983, No. 9 , § 12; 1983, No. 70 , §§ 1-3; 1985, No. 88 , §§ 3-6a; 1985, No. 242 (Adj. Sess.), § 308; 1985, No. 262 (Adj. Sess.), §§ 1-3; 1987, No. 82 , §§ 7, 10a, eff. June 9, 1987; 1987, No. 84 , §§ 7, 8; 1989, No. 73 , §§ 273, 274; 1989, No. 119 , §§ 24, 25; 1989, No. 125 (Adj. Sess.), § 1; No. 166 (Adj. Sess.), §§ 1, 2; No. 210 (Adj. Sess.), §§ 289, 290; No. 222 (Adj. Sess.), §§ 12, 420; No. 287 (Adj. Sess.), §§ 1-6, 9; 1991, No. 67 , § 23; 1991, No. 186 (Adj. Sess.), §§ 15a, 16; 1991, No. 245 (Adj. Sess.), §§ 283, 284; 1993, No. 31 , § 1; 1995, No. 29 , §§ 30-35, 36; 1995, No. 169 (Adj. Sess.), § 17; 1995, No. 174 (Adj. Sess.), § 7; No. 178 (Adj. Sess.), §§ 44a, 44b; 1997, No. 50 , § 24; 1997, No. 50 , § 25) were repealed by 1997, No. 60 , § 52b, effective January 1, 1999. The delayed effective date of the repeal by that act was amended by 1997, No. 71 (Adj. Sess.), § 20, making the effective date of the repeal January 1, 1998.
Amendments--2019 (Adj. Sess.) 2019, No. 160 (Adj. Sess.), § 7, effective January 1, 2021, added "and Renter Credit " in the chapter heading.
Amendments--2019. 2019, No. 51 , § 29, substituted "property tax credit" for "property tax income sensitivity adjustment" in the chapter heading.
Effective date and applicability of 2019 (Adj. Sess.) amendment. 2019, No. 160 (Adj. Sess.), § 9 provides: "This act shall take effect on January 1, 2021 and apply to taxable years beginning on and after January 1, 2021 (claim filing years 2022 and after)."
Introductory paragraph applicable to taxable years prior to January 1, 2021; see also introductory paragraph applicable to taxable years beginning on or after January 1, 2021 set out below. The following definitions shall apply throughout this chapter unless the context requires otherwise:
Introductory paragraph applicable to taxable years beginning on and after January 1, 2021; see also introductory paragraph applicable to taxable years prior to January 1, 2021 set out above. As used in this chapter unless the context requires otherwise:
(1) Subdivision (1) applicable to taxable years beginning on and after January 1, 2021; see also subdivision (1) applicable to taxable years prior to January 1, 2021 set out above. "Property tax credit" means a credit of the prior tax year's statewide or local share property tax liability or a homestead owner credit, as authorized under section 6066 of this title, as the context requires.
(7) (A) Subdivision (7) applicable to taxable years beginning on and after January 1, 2021; see also subdivision (7) applicable to taxable years prior to January 1, 2021 set out above. "Allocable rent" means for any housesite and for any taxable year 21 percent of the gross rent.
(B) "Gross rent" means the rent actually paid during the taxable year by the claimant solely for the right of occupancy of the housesite during the taxable year.
(C) "Fair market rent" means the monthly fair market rent for the area in which the claimant resides as determined by the U.S. Department of Housing and Urban Development pursuant to 42 U.S.C. § 1437f as of June 30 of the taxable year multiplied by 12, provided that for claimants who reside in Franklin or Grand Isle county, "fair market rent" means the average of the fair market rents for the State as determined by the U.S. Department of Housing and Urban Development.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 15, eff. Jan. 1, 1998; 1999, No. 49 , §§ 9, 15, eff. June 2, 1999; 2001, No. 63 , § 163b; 2001, No. 144 (Adj. Sess.), § 15, eff. June 21, 2002; 2003, No. 68 , §§ 8, 9, eff. June 18, 2003; 2003, No. 68 , § 7, eff. July 1, 2004; 2003, No. 76 (Adj. Sess.), §§ 4, 15, 16, eff. Feb. 17, 2004; 2005, No. 38 , § 7, eff. Jan. 1, 2006; 2005, No. 38 , § 12, eff. June 2, 2005; 2005, No. 38, § 18; 2005, No. 94 (Adj. Sess.), § 7, eff. March 8, 2006; 2005, No. 185 (Adj. Sess.), §§ 1, 7, 13; 2007, No. 33 , § 9, eff. May 18, 2007; 2007, No. 37 , § 3; 2007, No. 65 , § 292, eff. June 4, 2007; 2009, No. 160 (Adj. Sess.), §§ 23, 24, 51; 2011, No. 45 , § 13, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), §§ 10, 26, 31a, eff. Jan. 1, 2013; 2013, No. 96 (Adj. Sess.), § 197; 2015, No. 134 (Adj. Sess.), § 16, eff. May 25, 2016; 2019, No. 51 , §§ 23, 30; 2019, No. 160 (Adj. Sess.), § 1, eff. Jan. 1, 2021.
2019. Subdivs. (15) and (16): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
- 2006. Subdiv. (14) as added by 2005, No. 185 (Adj. Sess.), § 7, was redesignated as subdiv. (16) to avoid conflict with subdiv. (14) as added by 2005, No. 185 (Adj. Sess.), § 1 and to conform to V.S.A. style.
- 2003. 2003, No. 68 , §§ 7 and 9 both purported to add a new subdiv. (11) to this section; however, in order to avoid a conflict, subdiv. (11), as added by § 9 of the act, was redesignated as subdiv. (12).
Amendments--2019 (Adj. Sess.) Substituted "As used in" for "The following definitions shall apply throughout" in the introductory paragraph; deleted "or renter" following "owner" in subdiv. (1); amended subdiv. (7) generally; and added subdivs. (18)-(20).
Amendments--2019. Subdiv. (1): Substituted "Property tax credit" for "Adjustment" and "a credit of the prior tax year's statewide" for "an adjustment of statewide".
Subdiv. (5)(C): Inserted "any income attributable to cancellation of debt;" following "adult child with a disability" in the first sentence.
Amendments--2015 (Adj. Sess.). Subdiv. (13): Substituted "October 15" for "September 1".
Amendments--2013 (Adj. Sess.). Subdiv. (5)(C): Substituted "adult child with a disability" for "disabled adult child" following "parent or", "33 V.S.A. chapters 49 and 55" for "chapters 49 and 55 of Title 33" following "pursuant to", "a person who is eligible and who has" for "an eligible person with" following "support of", "has a disability" for "disabled" following "claimant who", and "him or her" for "the commissioner" following "satisfactory to".
Amendments--2011 (Adj. Sess.). Subdiv. (5)(A): Added "from a sole proprietorship", substituted "limited liability company" for "small business", and added the exception at the end.
Subdiv. (5)(D): Added "and health savings account deductions" following "individuals,".
Subdiv. (5)(E): Added.
Amendments--2011. Subdiv. (5)(D): Deleted "and" preceding "deductions" and inserted ", and health insurance costs of self-employed individuals" following "fees".
Amendments--2009 (Adj. Sess.) Subdiv. (4): Section 24 inserted "but not less than zero".
Subdiv. (5): Section 23 added subdiv. (D).
Section 24 added new subdiv. (D) and redesignated former subdiv. (D) as present subdiv. (E).
Subdiv. (7): Amended generally by Section 24.
Amendments--2007. Subdiv. (5)(C): Act No. 37 deleted "the first $6,500.00 of" preceding "payments" and substituted "adult foster care or to a family for the support of an eligible person with a developmental disability" for "flexible family funding or difficulty of care payments made to an individual for the support of an eligible person with a developmental disability as defined in subdivision 8722(2) of Title 18" in the second sentence.
Subdiv. (14): Act No. 33 deleted "municipality's adjusted" preceding "homestead" and substituted "multiplied by the municipality's education spending adjustment under subdivision 5402(a)(2) of this title and used to calculate" for "for" preceding "taxes".
Subdivs. (15), (16): Act No. 65 substituted "adjustment" for "payment" following "property tax".
Subdiv. (17): Added by Act No. 33.
Amendments--2005 (Adj. Sess.). Subdiv. (5)(B): Act No. 185, § 13, added "other than gifts, gifts received by the household in excess of a total of $6,500.00 in cash or cash-equivalents" following "money".
Subdiv. (5)(C): Amended generally by Act No. 185, § 13.
Subdiv. (7): Act No. 94 substituted "housesite" for "homestead".
Subdiv. (13): Act No. 185, § 7, inserted "but not under subdivision 5401(7)(G)" following "subdivision 5401(7)" and substituted "September 1" for "July 15".
Subdiv. (14): Added by Act No. 185, §§ 1 and 7.
Subdiv. (15): Added by Act No. 185, § 7.
Amendments--2005 Subdiv. (3): Substituted "principal dwelling" for "homestead" in the first sentence.
Subdiv. (11): Inserted "but not under subdivision 5401(7)(G)".
Amendments--2003 (Adj. Sess.). Subdiv. (2): Repealed.
Subdiv. (6): Added "or which would have been assessed if the homestead had been properly declared at the time of assessment" to the end of the subdivision.
Subdiv. (11): Substituted "5401(7)" for "6061(2)" following "subdivision", deleted "the principal dwelling and" following "includes" and inserted "owned by the claimant" following "land".
Amendments--2003. Subdiv. (3): Inserted "person who is not related to any member of the household and who is residing in the household under a written homesharing agreement pursuant to a nonprofit homesharing program or a" preceding "person" in the second sentence.
Subdiv. (5): Deleted "the sum of" preceding "federal" and "as defined in section 5811 of this title" following "income".
Subdiv. (5)(C): Substituted "$6,500.00" for "$4,000.00" preceding "income" in two places.
Subdiv. (6): Substituted "housesite" for "homestead" and deleted subdivs. (6)(A) and (B).
Subdiv. (7): Inserted "payments made under a written homesharing agreement pursuant to a nonprofit homesharing program" in the last sentence.
Subdiv. (11): Added by Act No. 68, § 7.
Subdiv. (12): Added by Act. No. 68, § 9.
Effective date and applicability of 2003 amendments. 2003, No. 68 , § 87(4) provides that Secs. 7-14 of that act [Secs. 7-9 amend this section], relating to homestead tax adjustments, shall take effect January 1, 2004, and shall apply to claims filed in 2004 and after.
Retroactive effective date. 2007, No. 37 , § 5(b) provides: "Sec. 4 of this act (abatement of penalties and payment of interest) shall be effective retroactively, as of May 25, 2006."
Retroactive effective date and applicability of 2021, No. 9 , § 23b note. 2021, No. 9 , § 33(2) provides: "Secs. 23-23b (annual link to federal statutes) shall take effect retroactively on January 1, 2021 and shall apply to taxable years beginning on and after January 1, 2020".
Applicability--2005 2005, No. 38 , § 22(12), provided that the amendment to subdiv. (11) of this section, by section (18) of the act, shall apply to homestead declarations related to April 1, 2005, and after.
Applicability-- 2007, No. 33 amendment. 2007, No. 33 , § 12(3) provides that Sec. 9 of the act, which amends subdivs. (14) and (17) of this section, shall apply to claims filed in 2007 and after.
Applicability-- 2007, No. 65 amendment. 2007, No. 65 , § 299(g) provides in part that Sec. 292 of the act, which amends subdivs. (15) and (16) of this section shall apply to fiscal years 2009 and after.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(5) provides that Secs. 23 and 25 [which amended this section and § 6066 of this title] (definition of modified adjusted gross income to include additional interest and dividends; computation of adjustment) shall apply to homestead property tax adjustments claims made in 2010 and after and shall apply to renter rebate claims made in 2011 and after.
2009, No. 160 (Adj. Sess.), § 62(6) provides that Secs. 24 and 26 [which amended this section and § 6069 of this title] (definitions of household income, modified adjusted gross income to include certain federal adjustments, and allocable rent; landlord certificate) shall apply to property tax adjustment and renter rebate claims made in 2011 and after.
Applicability of 2011 amendment to subdiv. (5)(D). 2011, No. 45 , § 37(4) provides: "Sec. 13 [which amended subdiv. (5)(D) this section] (definition of household income) shall take effect on January 1, 2012 and apply to claim year 2012 and after."
Applicability of amendment to subdivs. (5)(A), (5)(D) and (5)(E). 2011, No. 143 (Adj. Sess.), § 63(4) provides that Secs. 10 of this act, 26 of this act and 31a of this act shall be effective January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
Prospective repeal of subdiv. (5)(E). 2009, No. 160 (Adj. Sess.), § 51(b)(1) provides that subdiv. (5)(E), relating to requiring adjustment for interest and dividend income for purposes of calculating modified adjusted gross income, shall be repealed for claims filed on and after January 1, 2013.
Amendment of modified adjusted gross income transition and effective date. 2005, No. 185 (Adj. Sess.), § 14 as amended by 2007, No. 37 , § 4 provides: "(a) For claims filed in 2005, 2006 and 2007, modified adjusted gross income as defined under 32 V.S.A. § 6061(5)(C) shall be calculated by excluding all foster care payments made pursuant to chapters 49 and 55 of Title 33, and also excluding all payments made by the state or an agency designated in section 8907 of Title 18 for flexible family funding and difficulty of care payments for the support of an eligible person with a developmental disability as defined in subdivision 8722(2) of Title 18.
"(b) Any tax assessments, including any penalties, related to prebate or rebate claims filed in 2005 or 2006 and which are contrary to the amendment in subsection (a) of this section shall be abated, and any refund due to a claimant shall be paid with interest, in accordance with 32 V.S.A. § 3108.
"(c) Any person may file, on or before September 1, 2006, a late or amended property tax adjustment claim related to household income in 2004 or 2005 solely to reflect the amendment in subsection (a) of this section.
"(d) In Sec. 13 of this act [which amended 32 V.S.A. § 6061(5)], the provisions related to the $6,500.00 exclusion from household income for flexible family funding and difficulty of care payments shall apply to claims filed in 2008 and after; and Sec. 13a of this act (reference in Title 18 to 32 V.S.A. § 6061 rules) shall take effect upon passage."
(a) Subsection (a) applicable to taxable years beginning on and after January 1, 2021; see also subsection (a) applicable to taxable years prior to January 1, 2021 set out above. In the case of a renter credit claim, the claimant shall have rented property for the right of occupancy during at least six calendar months, which need not be consecutive, in the taxable year to be eligible for a credit under this chapter. More than one renter credit claimant per household per year may be entitled to relief under this chapter.
(b) Subsection (b) applicable to taxable years beginning on and after January 1, 2021; see also subsection (b) applicable to taxable years prior to January 1, 2021 set out above. Only one property tax credit claimant per household per year shall be entitled to relief under this chapter.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1999, No. 49 , § 14, eff. June 2, 1999; 1999, No. 159 (Adj. Sess.), § 35; 2001, No. 144 (Adj. Sess.), § 16, eff. June 21, 2002; 2003, No. 76 (Adj. Sess.), § 17, eff. Feb. 17, 2004; 2005, No. 38 , § 15; 2009, No. 160 (Adj. Sess.), § 27; 2019, No. 160 (Adj. Sess.), § 2, eff. Jan. 1, 2021.
Amendments--2019 (Adj. Sess.) Subsec. (a): Amended generally.
Subsec. (b): inserted "property tax credit".
Amendments--2009 (Adj. Sess.) Subsec. (a): Substituted "allocable rent" for "rent constituting property taxes" in the first sentence.
Amendments--2005 Subdiv. (c)(4): Added.
Amendments--2003 (Adj. Sess.). Subdiv. (c)(2): Substituted "housesite" for "homestead".
Subsec. (d): Substituted "housesite" for "homestead" in two places and inserted "and housesite" following "homestead" to the end of the subsection.
Amendments--2001 (Adj. Sess.) Subsec. (a): Deleted "that" preceding "a claimant" and substituted "prior to April 1" for "and who does not own another homestead on December 31 of the taxable year".
Amendments--1999 (Adj. Sess.). Subdiv. (e)(1): Amended generally.
Amendments--1999. Added the phrase beginning "provided, however" at the end of the first sentence in subsec. (a), deleted "actual" preceding "tax" and "paid by the claimant spouse" thereafter and inserted "for which the claimant is responsible" preceding "pursuant to" in subdiv. (c)(2), added subdiv. (c)(3), deleted former subsec. (d), redesignated former subsec. (e) as present subsec. (d), and added present subsec. (e).
Effective date of amendments--2001 (Adj. Sess.) 2001, No. 144 (Adj. Sess.), § 42(5) provides that section 16 of that act [which amends subsec. (a) of this section] shall take effect January 1, 2003 and apply to claims filed in 2003 and after.
Applicability--1999 amendment. 1999, No. 49 , § 38(g) provides that the amendment of this section by section 14 of that act as it pertains to subsec. (d) (part-year renter claims) shall apply to claims filed in calendar year 1999 and after.
1999, No. 49 , § 38(h) provides that the amendment to this section by section 14 of that act as it pertains to subsec. (a) (part-year renter claims), subsec. (c) (former spouse as co-owner), and subsec. (e) (trust as claimant) shall apply to claims filed in calendar year 2000 and after.
Applicability--1999 (Adj. Sess.) amendment. 1999, No. 159 (Adj. Sess.), § 36, provided that section 35 of the act, which amended subdiv. (e)(1), shall apply to claims in 2001 and after.
Applicability--2005 amendment. 2005, No. 38 , § 22(11) provided that the amendment to this section, by Sec. 15 of the act, shall apply to claims filed for 2006 property taxes and after.
Transition rule. 2003, No. 76 (Adj. Sess.), § 18, eff. Feb. 17, 2004, provided: "For purposes of an income sensitivity claim, under 32 V.S.A. § 6062(c)(2), if the court-approved settlement agreement does not specify the tax on the housesite for which the claimant is responsible, then the property tax of the claimant shall be the same proportion of the tax on the housesite as the proportion of the tax on the homestead for which the claimant is responsible pursuant to the court-approved settlement agreement."
Statutory revision. 2009, No. 160 (Adj. Sess.), § 27 provides: "The legislative council is directed to revise the Vermont Statutes Annotated to reflect the change in this act from 'rent constituting property taxes' to 'allocable rent."'
Petitioner failed in argument that subsection (c) of this section creates an irrebuttable presumption that property taxes are paid in proportion to ownership interest that denies him due process under the Fourteenth Amendment, because household prebates are calculated in proportion to ownership interest, i.e. tax liability, not tax payment; thus, who pays is irrelevant and, as such, petitioner had no procedural claim. Hoffer v. Dep't of Taxes, 177 Vt. 537, 861 A.2d 1085 (August 24, 2004).
Petitioner failed in his argument that subsection (c) of this section violates the Equal Protection Clause, in particular, by denying unmarried couples the opportunity to show that their actual property tax contribution exceeds their tax liability, because the proportion of property taxes actually paid and the identity of the payer are not factors in determining a claimant's prebate; the classification is by tax liability not by payment of the tax. Hoffer v. Dep't of Taxes, 177 Vt. 537, 861 A.2d 1085 (August 24, 2004).
Petitioner failed in his argument that subsection (c) of this section creates arbitrary classifications based on marital status, because the exceptions therein do not classify taxpayers by marital status, but rather address situations when household ownership does not meet the statute's intended tax liability classification; the exceptions reflect reasonable legislative policy choices and further the State's legitimate interest in a fair and efficient tax policy. Hoffer v. Dep't of Taxes, 177 Vt. 537, 861 A.2d 1085 (August 24, 2004).
Because the prebate's purpose is to limit a property owner's tax liability to a percentage of the owner's household income, petitioner failed in his claim that the state's calculation of his prebate forced him to pay more than two percent of his household income, violating statutory limits imposed by 32 V.S.A. § 6066(a)(1)(B)(ii)(I) and contradicting the remedial purpose of the statute; because petitioner owned a 50 percent interest in his homestead, he was liable to the state for only 50 percent of the taxes associated with the homestead and, thus, a prebate reduced by 50 percent satisfied its intended remedial purpose. Hoffer v. Dep't of Taxes, 177 Vt. 537, 861 A.2d 1085 (August 24, 2004).
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 46, eff. March 1, 2004; 2007, No. 65 , § 293, eff. June 4, 2007; 2007, No. 81 , § 8; 2007, No. 190 (Adj. Sess.), § 17, eff. June 6, 2008.
2019 Section heading: Substituted "credit" for "adjustment" in accordance with 2019, No. 51 , § 33(2).
Subsecs. (a) and (b): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Amendments--2007 (Adj. Sess.). Section heading: Added "adjustment amount at time of transfer" to the end; designated the existing provisions of section as subsec. (a) and added subsec. (b).
Amendments--2007. Act No. 65 deleted "escheat" from the section heading and substituted "the property tax adjustment amount shall be credited to the homestead property tax liability of the claimant's estate, as provided in section 6066a of this title" for "reduction payment may be issued to another member of the household as determined by the commissioner. If the claimant was the only member of the household, the claim shall be paid to the executor or administrator, but if neither is appointed within two years of the filing of the claim, the amount thereof shall escheat to the state".
Act No. 81 deleted "escheat" from the section heading and substituted "shall be paid to the town in which the housesite of the deceased is located for credit to the claimant's estate for property tax liabilities as provided in section 6066a of this title" for "may be issued to another member of the household as determined by the commissioner. If the claimant was the only member of the household, the claim shall be paid to the executor or administrator, but if neither is appointed within two years of the filing of the claim, the amount thereof shall escheat to the state".
Amendments--2003 (Adj. Sess.). Substituted "If" for "In the case of a renter property tax credit if" at the beginning of the third sentence.
Application and precedence of 2007, No. 65 , § 293. 2007, No. 65 , § 299(g) provides, in part, that Sec. 293 of the act, which amends this section, shall apply to fiscal years 2009 and after, and shall take precedence over any other amendment to this section in any other act of the general assembly of 2007.
The amount of any property tax credit amount resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.
2019 Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Amendments--2005 (Adj. Sess.). Substituted "property tax adjustment amount" for "claim otherwise payable or refund" and inserted "beginning July 1 of the calendar year in which the claim is filed" following "commissioner".
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 77, eff. January 1, 1999; 1999, No. 1 , § 60f, eff. March 31, 1999.
2019 Subsecs. (a) and (b): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Subsec. (c): Substituted "credit" for "adjustment" in accordance with 2019, No. 51 , § 33(2).
Amendments--1997 (Adj. Sess.). Deleted former subsecs. (b) and (c), relating to notices describing the homestead property tax adjustment, deleted the (a) designation from the remaining paragraph, and substituted "and suitable forms for payment by credit card or automatic bank account withdrawal" for "withholding and quarterly installments".
Tax - administration/collection. 2007, No. 65 , § 17(a) provided: "In fiscal year 2008, the commissioner of taxes shall not send the taxpayer notices pursuant to 32 V.S.A. § 6066a(e) until the required notification and any materials the commissioner intends to send with it have been reviewed and approved by the governor, the speaker of the house of representatives, and the president pro tempore of the senate."
(2) The Commissioner shall calculate the credit under subdivision (1) of this subsection (b) using the fair market rent corresponding to a number of bedrooms equal to the number of personal exemptions allowed under subdivision 5811(21)(C) of this title for the taxable year, provided that for claimants who resided with any person who was neither the claimant's dependent nor jointly filing spouse at any time during the taxable year, the Commissioner shall reduce the credit by 50 percent.
In no event shall the credit exceed the amount of the allocable rent.
(b) (1) Subsection (b) applicable to taxable years beginning on and after January 1, 2021; see also subsection (b) applicable to taxable years prior to January 1, 2021 set out above. An eligible claimant who rented the homestead shall be entitled to a credit for the taxable year in an amount not to exceed $2,500.00, to be calculated as follows:
(3) Subdivision (c)(3) applicable to taxable years beginning on and after January 1, 2021; see also subdivision (c)(3) applicable to taxable years prior to January 1, 2021 set out above. in the case of a renter, shall have rented property for at least six calendar months, which need not be consecutive, during the taxable year.
(d) Subsection (d) applicable to taxable years beginning on and after January 1, 2021; see also subsection (d) applicable to taxable years prior to January 1, 2021 set out above. The owner of a mobile home that is sited on a lot not owned by the homeowner may include an amount determined under subdivision 6061(7) of this title as allocable rent paid on the lot with the amount of property taxes paid by the homeowner on the home for the purpose of computation of credits under subdivision (a)(3) of this section, unless the homeowner has included in the claim an amount of property tax on common land under the provisions of subsection (e) of this section.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 16, eff. Jan. 1, 1998; 1999, No. 49 , § 11, eff. June 2, 1999; 2001, No. 63 , § 163c; 2001, No. 144 (Adj. Sess.), §§ 17, 22, eff. June 21, 2002; 2003, No. 68 , § 10, eff. July 1, 2004; 2003, No. 70 (Adj. Sess.), §§ 47, 48; 2005, No. 38 , §§ 25, 26; 2005, No. 185 (Adj. Sess.), §§ 2, 2a, eff. January 1, 2007; 2005, No. 185 (Adj. Sess.), § 12; 2007, No. 33 , § 10, eff. May 18, 2007; 2007, No. 190 (Adj. Sess.), § 18, eff. Jan. 1, 2008; 2009, No. 160 (Adj. Sess.), §§ 25, 27; 2011, No. 45 , § 13b, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), § 31; 2013, No. 73 , § 40, eff. June 5, 2013; 2013, No. 174 (Adj. Sess.), § 64, eff. Jan. 1, 2016; 2015, No. 46 , §§ 29, 30; 2018, No. 11 (Sp. Sess.), § H.11, eff. Jan. 1, 2017; 2018, No. 11 (Sp. Sess.), § H.12, eff. July 1, 2019; 2019, No. 6 , § 86, eff. April 22, 2019; 2019, No. 51 , § 31, eff. June 10, 2019; 2019, No. 51 , § 27a, eff. July 2, 2019; 2019, No. 160 (Adj. Sess.), § 3, eff. Jan. 1, 2021.
If household income (rounded to then the taxpayer is entitled to the nearest dollar) is: credit for the reduced property tax in excess of this percent of that income: $0.00 - 9,999.00 1.50 $10,000.00 - 47,000.00 3.00
If household income (rounded to then the taxpayer is entitled to the nearest dollar) is: credit for the reduced property tax in excess of this percent of that income: $0.00 - 9,999.00 0.5 $10,000.00 - 24,999.00 1.5 $25,000.00 - 47,000.00 2.0
If household income (rounded to then the taxpayer is entitled to the nearest dollar) is: credit for allocable rent paid in excess of this percent of that income: $0.00 - 9,999.00 2.0 $10,000.00 - 24,999.00 4.5 $25,000.00 - 47,000.00 5.0
2020. In the last sentence of subsec. (g), substituted "the parcel that" for "that parcel which" to correct a grammatical error.
- 2019 Substituted "credit" for "adjustment" in subsecs. (a), (e), and (g) and "credits" for "adjustments" in subsec. (d) in accordance with 2019, No. 51 , § 33(2).
Substituted "property tax credit" for "property tax adjustment" in subsec. (h) in accordance with 2019, No. 51 , § 33(1).
- 2015. Substituted "income percentage" for "applicable percentage" wherever it appeared throughout the section in accordance with 2015, No. 46 , § 30 in subdivs. (a)(1) and (2).
2013, No. 174 (Adj. Sess.), § 64 made changes in subdiv. (a)(1)(A)(II) effective January 1, 2016 for fiscal year 2017. 2015, No. 46 , §§ 29 and 30 made changes in subdivs. (a)(1) and (2) effective July 1, 2015 for fiscal year 2017. In order to harmonize these effective dates, subdivs. (a)(1) and (2) are amended to reflect versions in effect for fiscal year 2016 and before, and for 2017 and after.
Amendments--2019 (Adj. Sess.) Amended subsec. (b) and subdiv. (c)(3) generally, and substituted "that" for "which" in subsec. (d).
Amendments--2019. Section heading: Act No. 51 substituted "property tax credit" for "adjustment".
Subsec. (a): Act No. 51 substituted "a credit for the prior year's homestead property tax liability" for "adjustment" in the introductory language.
Subdiv. (a)(5): Acts No. 6 and 51, substituted "under subdivision (4)" for "under subdivisions (3) and (4)" in the second sentence.
Amendments--2018 (Sp. Sess.). Subdiv. (a)(1)(A)(ii)(II): No. 11, § H. 11, substituted "$225,000.00" for "250,000.00" following "excess of".
Subdivs. (a)(1)(B)(ii), (a)(1)(C)(i): No. 11, § H. 11, substituted "$400,000.00" for "500,000.00" following "excess of".
Subdiv. (a)(3): Amended generally by No. 11, § H. 11.
Subdiv. (a)(4): Added by No. 11, § H. 11.
Subdiv. (a)(5): No. 11, § H. 11, redesignated former subdiv. (a)(4) as (a)(5), inserted "or (4)" following "subdivision (3)", and added last sentence.
Amendments--2015. Subdiv. (a)(2): Amended generally.
Amendments--2013 (Adj. Sess.). Subdiv. (a)(1)(A)(ii)(II): Substituted "$250,000.00" for "$200,000.00" at the end.
Amendments--2013 Subsec. (b): Deleted "on the last day of the taxable year" after "homestead".
Subsec. (c): Substituted "an adjustment or credit" for "a property tax adjustment" in subsec. (c) introductory language; added subdiv. (c)(3).
Amendments--2011 (Adj. Sess.) Subdiv. (a)(1)(B)(ii): Removed sunset above subdivision regarding equalized value of housesite in excess of $500,000.00.
Amendments--2011. Subsec. (i): Added.
Amendments--2009 (Adj. Sess.) Subdiv. (a)(1)(B): Substituted "minus (if less) the sum of" for "minus the applicable percentage of household income for the taxable year" in the introductory paragraph and added subdivs. (i) and (ii).
Subdiv. (a)(1)(C): Rewrote subdiv. (i).
Subdiv. (a)(1)(D): Deleted.
Subdiv. (a)(4): Amended generally.
Subsecs. (b) and (d): Substituted "allocable rent" for "rent constituting property taxes".
Amendments--2007 (Adj. Sess.). Subsec. (f): Repealed.
Amendments--2007. Subdiv. (a)(1)(A)(i): Deleted "as adjusted under subdivision 5402(a)(2) of this title" following "tax rate" and inserted "in the taxable year" following "housesite".
Subdiv. (a)(1)(A)(ii)(II): Deleted "as adjusted under subdivision 5402(a)(2) of this title" preceding "multiplied".
Subdiv. (a)(1)(B): Deleted "as adjusted under subdivision 5402(a)(2) of this title" following "tax rate" and inserted "in the taxable year" following "housesite".
Subdiv. (a)(1)(C): Deleted "as adjusted under subdivision 5402(a)(2) of this title" following "tax rate" and inserted "in the taxable year" following "housesite".
Subdiv. (a)(1)(C)(ii): Deleted "under subdivision 5402(a)(2) of this title" following "statewide tax rate".
Amendments--2005 (Adj. Sess.). Subdiv. (a)(3): Substituted "an additional adjustment amount" for "a credit against the claimant's tax liability under chapter 151 of this title" preceding "equal" and deleted "owned on December 31 of the taxable year" following "housesite".
Amendments--2005 Subdiv. (1)(1): Act No. 38, § 25 substituted "$85,000.00" for "$75,000.00" in subdivs. (A), (B) and (D)" and "$200,000.00" for "$160,000.00" in subdiv. (A)(ii)(II).
Act No. 38, § 26 substituted "$90,000.00" for "$85,000.00" in subdivs. (A), (B) and (D).
Amendments--2003 (Adj. Sess.). Subsec. (f): Deleted the second sentence.
Subsec. (b): Substituted "housesite" for "homestead".
Subsec. (e): Substituted "the two-acre housesite limitation" for "two acres per homestead" and "two acres per homestead, and without regard to the overall ten-acre limitation of section 5401(7) of this title", respectively, and substituted "housesite" for "homestead" throughout the subsection.
Amendments--2001 (Adj. Sess.) Subsec. (a): Amended generally.
Amendments--2001 Subdiv. (a)(3): Inserted "for the municipal fiscal year which began in the taxable year" following "property taxes" in the introductory paragraph.
Amendments--1999 Subdiv. (a)(1): Amended generally.
Amendments--1997 (Adj. Sess.). Inserted "adjusted under subdivisions (1) and (2) of this subsection" following "claimant's homestead" in sudiv. (a)(3) and inserted "whose household income does not exceed $47,000.00" following "last day of taxable year"; inserted "rent constituting" in the second table heading and inserted "$0 - 4,999.00" and "3.5" in the table in subsec. (b); and inserted "rent constituting" following "amount of" in the undesignated paragraph following subsec. (b).
Subsecs. (d)-(g): Added.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 60 , § 100(h), as amended by 1997, No. 71 (Adj. Sess.), § 20, makes this session effective January 1, 1998, except that subsec. (b) takes effect January 1, 1999.
1997, No. 71 (Adj. Sess.), § 123(a), provided that the amendment by § 16 of that act to subsecs. (a) through (d) and (f) will take effect January 1, 1998, and the amendment to subsecs. (e) and (g) will take effect January 1, 1999.
Effective date of amendments--2001 amendment 2001, No. 63 , § 283(c), provided in part that the amendment to this section by section 163c of the act shall take effect for fiscal years 2004 and thereafter.
Effective date of amendments--2001 (Adj. Sess.) 2001, No. 144 (Adj. Sess.), § 42(5), provides that section 17 of that act [which amends subsec. (a) of this section] shall take effect January 1, 2003 and apply to claims filed in 2003 and after.
Effective date and applicability of 2003 amendments. 2003, No. 68 , § 87(4) provides that Secs. 7-14 of that act [Sec. 10 amends this section], relating to homestead tax adjustments, shall take effect January 1, 2004, and shall apply to claims filed in 2004 and after.
Effective date and applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(19) provides that Sec. 64 (housesite value) [which amended this section] shall take effect on January 1, 2016 and apply to claims filed after that date for fiscal year 2017 and after.
Effective date and applicability of 2015 amendment to subdiv. (a)(2). 2015, No. 46 , § 52(h) provides that the amendments to this section by that act shall take effect on July 1, 2015 and shall apply to fiscal year 2017 and after.
Effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(5) provides: "Secs. H.12-H.13 (municipal and education super-circuitbreaker and credit limits) [H.12 amended this section and H.13 amended 32 V.S.A. § 6067] and H.14-H.15 (property tax bill requirements) [which amended 32 V.S.A. §§ 5402 and 6066a] shall take effect on July 1, 2019 and apply to fiscal year 2020 and after."
Retroactive effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(4) provides: "Notwithstanding 1 V.S.A. § 214, Sec. H.11 (calculation of property tax adjustments) [which amended this section] shall take effect retroactively to the taxable year starting on January 1, 2017 and apply to property tax adjustment claims filed for fiscal year 2019 (claim year 2018) and after."
Applicability--1999. 1999, No. 49 , § 38(f) provides that the amendment to this section by section 11 of that act (adjustment rules for $75,000.00 or more, and for less than $75,000.00) shall apply to claims made in calendar year 2000 and after.
Applicability--2007 amendment. 2007, No. 33 , § 12(3) provides that Sec. 10 of the act, which amended this section, shall apply to claims filed in 2007 and after.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(5) provides that Secs. 23 and 25 [which amended § 6061 of this title](definition of modified adjusted gross income to include additional interest and dividends; computation of adjustment) shall apply to homestead property tax adjustments claims made in 2010 and after and shall apply to renter rebate claims made in 2011 and after.
Applicability of 2011 amendment. 2011, No. 45 , § 37(3) provides: "Sec. 11 [which amended 32 V.S.A. 5410] (changes to homestead declaration penalty) and Sec. 13b [which amended this section] (veteran's exemption adjustment) shall apply to property tax adjustment claims make in 2011 and after."
Provision of former 32 V.S.A. 6067(b), limiting the statewide property tax on homestead property to 2% of income for taxpayers with household incomes under $75,000 per year, was not unconstitutional under the proportional contribution clause of Vt. Const., art. 9, Ch. I. Schievella v. Department of Taxes, 171 Vt. 591, 765 A.2d 479 (mem.) (2000).
Cited. Hoffer v. Dep't of Taxes, 177 Vt. 537, 861 A.2d 1085 (August 24, 2004).
Added 1999, No. 49 , § 37, eff. Jan. 1, 2000, § 37a, eff. Jan. 1, 2001; amended 2001, No. 63 , § 163d; 2001, No. 144 (Adj. Sess.), § 18, eff. June 21, 2002; 2003, No. 70 (Adj. Sess.), § 49, eff. March 1, 2004; 2005, No. 185 (Adj. Sess.), § 3; eff. Jan. 1, 2007; 2007, No. 65 , § 50b; 2007, No. 65 , § 291, eff. June 4, 2007; 2007, No. 190 (Adj. Sess.), §§ 14-16, eff. June 6, 2008; 2009, No. 1 (Sp. Sess.), § H.29; 2009, No. 1 60 (Adj. Sess.), § 15, eff. June 4, 2010; 2011, No. 143 (Adj. Sess.), § 11, eff. May 15, 2012; 2011, No. 143 (Adj. Sess.), § 27, eff. Jan. 1, 2013; 2013, No. 174 (Adj. Sess.), § 19; 2018, No. 11 (Sp. Sess.), § H.15, eff. July 1, 2019; 2019, No. 14 , § 81, eff. April 30, 2019; 2019, No. 51 , §§ 28, 32.
2019 Substituted "property tax credit" for "property tax adjustment" in subsecs. (b), (d)-(f) and (g) in accordance with 2019, No. 51 , § 33(1).
Substituted "credit" for "adjustment" in subsecs. (c), (e) and subdivs. (f)(3) and (4) in accordance with 2019, No. 51 , § 33(2).
2003 (Adj. Sess.) 2003, Act 70 (Adj. Sess.), § 49, eff. March 1, 2004, amended subsec. (a) of former 6066a, but the amendment was implemented to the current version of section 6066a in effect when Act 70 became law.
Amendments--2019. Section heading: Substituted "Credits" for "Adjustments".
Subsec. (a): Substituted "tax credit" for "tax adjustment" in the first through third sentences, added "based on the prior taxable year's income and crediting property taxes paid in the prior year" following "claimant" in the first sentence and "on a monthly basis" for "on July 1 for timely filed claims and on November 1 for late claims filed by October 15" in the second sentence.
Subsec. (f): Act No. 14 deleted the introductory language.
Subsec. (f): Act No. 51 deleted the subsection heading and inserted "or before" preceding "July 1" in the first sentence, deleted "November 1" preceding "notice sent by the Commissioner", substitute "the" for "such" preceding "corrected new bill" in the third sentence.
Amendments--2018 (Sp. Sess.). Subdiv. (f)(1): Added the present second sentence and substituted "the" for "such" preceding "corrected" in the fourth sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (f)(1): Added the third and fourth sentences.
Subdiv. (f)(2): Deleted "on or" following "receive notice".
Amendments--2011 (Adj. Sess.). Substituted "November 1" for "September 15" in subsecs. (a), (c), (g) and subdiv. (f)(2), "October 15" for "September 1" in subsec. (a), and inserted "taxpayers and" preceding "amounts" and substituted "shall create and send to taxpayers a homestead property tax bill, instead of the bill required under subdivision 5402(b)(1) of this title, providing the total amount" for "shall include on the homestead property tax bill notice to the taxpayer of the total amount" in the first sentence of subdiv. (f)(1).
Amendments--2009 (Adj. Sess.) Subdiv. (f)(4): Inserted "of the adjustment amount" following "notification" and substituted "taxes" for "education" following "commissioner of".
Amendments--2009. Substituted "September 15" for "December 31" in subsec. (c) and substituted "(e)" for "(b)" in subdiv. (f)(4) to correct a typographical error.
Amendments--2007 (Adj. Sess.). Added proviso at the end of subsec. (c); deleted "which shall be paid by the commissioner to the municipality for the cost of issuing new property tax bill claimant" at the end of subsec. (d); and amended subsec. (f) generally.
Amendments--2007. Section heading: Substituted "Determination" for "Payment".
Subsec. (a): Substituted "determine" for "pay" following "shall"; deleted "determined" following "amount" in the first sentence; and substituted "commissioner shall notify" for "payment shall be made to" preceding "the municipality" and "of the amount of the property tax adjustment for" for "for the credit to" following "located" in the second sentence.
Subsec. (b): Substituted "include in the total property tax adjustment amount determined under subsection (a) of this section" for "also pay to the municipality".
Subsec. (c): Substituted "The commissioner shall notify the municipality of any claim" for "Claim" and deleted "shall be paid to the municipality" following "September 15".
Subsec. (e): Substituted "notice" for "payment" and "allocated to payment" for "paid to the town".
Subdiv. (f)(1): Substituted "stated in the notice to towns" for "paid to municipalities".
Subdiv. (f)(2): Inserted "property tax adjustment" preceding "amounts"; substituted "for which" for "paid to" preceding "municipalities" and inserted "receive notice" following "municipalities".
Subdiv. (f)(3): Amended generally.
Amendments--2003 (Adj. Sess.). Subsec. (a): Added the third sentence.
Amendments--2001 (Adj. Sess.) In the first sentence, substituted "property tax adjustment amount" for "excess, if any, of the statewide and local share property tax on the homestead for the fiscal year beginning in the calendar year in which the claim is filed over the adjusted property tax of the claimant for the fiscal year, as" preceding "determined under" and substituted "subdivisions" for "section" thereafter.
Amendments--2001 Section amended generally.
Effective date of amendments--2001 amendment 2001, No. 63 , § 283(c) provided in part that the amendment to this section by section 163d of the act shall take effect for fiscal years 2004 and thereafter.
Effective date of amendments--2001 (Adj. Sess.) 2001, No. 144 (Adj. Sess.), § 42(5) provides that Sec. 18 of that act [which amends this section] shall take effect January 1, 2003 and apply to claims filed in 2003 and after.
Applicability of enactment. 1999, No. 49 , § 38(p) provided that the provisions of subsec. (a) of this section, shall take effect January 1, 2000.
1999, No. 49 , § 38(q) provided that the provisions of subsec. (b) of this section, shall take effect January 1, 2001.
Applicability - 2007, No. 65 , § 291. 2007, No. 65 , § 299(g) provides, in part, that Sec. 291 of the act, which amends this section, shall apply to fiscal years 2009 and after.
Applicability of 2007 (Adj. Sess.) amendment to subsec. (d). 2007, No. 190 (Adj. Sess.), § 102(4), provides: "Sec. 15 [which amended subsec. (d)] (commissioner does not pay $15.00 late fee to town) shall apply to claims filed in 2008 and after."
Applicability of 2007 (Adj. Sess.) amendment to subsec. (f). 2007, No. 190 (Adj. Sess.), § 102(5), provides: "Sec. 16 [which amended subsec. (f)] (property tax adjustments allocated to property tax installments) shall apply to property taxes for fiscal years 2009 and after."
Applicability of 2009 amendments to subsec. (c) and subdiv. (f)(4). 2009, No. 1 (Sp. Sess.), § H.58(6) provides that H.29 [which amended subsec. (c) and subdiv. (f)(4) of this section] shall apply to homestead declarations filed in 2009 and after.
Applicability of amendment to subsecs. (a), (c), and (g) and subdiv. (f)(2). 2011, No. 143 (Adj. Sess.), § 63(4) provides that Sec. 27 of this act shall be effective January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
Applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(5) provides that Secs. 17 (corrected tax bills due to late filing of declaration) [which amended 32 V.S.A. § 5410(g) of this section], 18 (last date for filing declaration) [which amended 32 V.S.A. § 5410(i)], and 19 (corrected tax bills due to late filing of property tax adjustment claim) [which amended subsec. (f) of this section] shall take effect on July 1, 2014 and apply to property appearing on grand lists lodged in 2014 and after.
Effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(5) provides: "Secs. H.12-H.13 (municipal and education super-circuitbreaker and credit limits) [which amended 32 V.S.A. §§ 6066 and 6067] and H.14-H.15 (property tax bill requirements) [which amended this section and 32 V.S.A. § 5402] shall take effect on July 1, 2019 and apply to fiscal year 2020 and after."
Only one individual per household per taxable year shall be entitled to a benefit under this chapter. An individual who received a homestead exemption or credit with respect to property taxes assessed by another state for the taxable year shall not be entitled to receive a credit under this chapter. No taxpayer shall receive a credit under subsection 6066(b) of this title in excess of $3,000.00. No taxpayer shall receive a credit under subdivision 6066(a)(3) of this title greater than $2,400.00 or cumulative credit under subdivisions 6066(a)(1)-(2) and (4) of this title greater than $5,600.00.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1999, No. 49 , § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82 , § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019.
2019 Substituted "credit" for "adjustment" in three places in accordance with 2019, No. 51 , § 33(2).
Amendments--2018 (Sp. Sess.). Generally amended the fourth sentence.
Amendments--2011 (Adj. Sess.). Added the third sentence.
Amendments--2007. Substituted "$8,000.00" for "$10,000.00" in the third sentence.
Amendments--2005 (Adj. Sess.). Added the second sentence.
Amendments--1999 Deleted the subsec. (a) designation at the beginning of the section and deleted subsec. (b).
Effective date and applicability of 2011 (Adj. Sess.) amendment of section. 2011, No. 143 (Adj. Sess.), § 63(4) provides that Sec. 30 of this act [which amended this section] shall be effective January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
Effective date and applicability of 2018 (Sp. Sess.) amendment. 2018, No. 11 (Sp. Sess.), § H.31(a)(5) provides: "Secs. H.12-H.13 (municipal and education super-circuitbreaker and credit limits) [which amended this section and 32 V.S.A. § 6066] and H.14-H.15 (property tax bill requirements) [which amended 32 V.S.A. §§ 5402 and 6066a] shall take effect on July 1, 2019 and apply to fiscal year 2020 and after."
Applicability--1999 amendment. 1999, No. 49 , § 38(e) provides that the amendment to this section by section 10 of that act (removal of $75,000 cap) shall apply to claims filed in calendar year 2000 and after.
Applicability--Applicability and sunset of 2005 (Adj. Sess.) amendment. 2005, No. 185 (Adj. Sess.), § 17(2) provides: "The provisions of Sec. 9 [which amends this section], relating to a homestead declaration in another state, shall apply to claims filed in 2007 and after; and the provisions of Sec. 9, related to a $10,000.00 cap on property tax adjustment, shall apply to claims filed in 2007 and 2008 and shall sunset January 1, 2009."
Applicability--2007 amendment 2007, No. 82 , § 3 provides: "Sec. 2 of this act [which amends this section] ($8,000.00 cap on property tax adjustment) shall apply to claims filed in 2008 and after."
Only one individual per household per taxable year shall be entitled to a property tax credit under this chapter. An individual who received a homestead exemption or credit with respect to property taxes assessed by another state for the taxable year shall not be entitled to receive a credit under this chapter. No taxpayer shall receive a renter credit under subsection 6066(b) of this title in excess of $2,500.00. No taxpayer shall receive a property tax credit under subdivision 6066(a)(3) of this title greater than $2,400.00 or cumulative credit under subdivisions 6066(a)(1)-(2) and (4) of this title greater than $5,600.00.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1999, No. 49 , § 10, eff. June 2, 1999; 2005, No. 185 (Adj. Sess.), § 9; 2007, No. 82 , § 2, eff. July 1, 2008; 2011, No. 143 (Adj. Sess.), § 30, eff. Jan. 1, 2013; 2018, No. 11 (Sp. Sess.), § H.13, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 5, eff. Jan. 1, 2021.
Amendments--2019 (Adj. Sess.) Section amended generally.
(a) Subsection (a) applicable to taxable years beginning on and after January 1, 2021; see also subsection (a) applicable to taxable years prior to January 1, 2021 set out above. A tax credit claim or request for allocation of an income tax refund to homestead property tax payment shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension, and shall describe the school district in which the homestead property is located and shall particularly describe the homestead property for which the credit or allocation is sought, including the school parcel account number prescribed in subsection 5404(b) of this title. A renter credit claim shall be filed with the Commissioner on or before the due date for filing the Vermont income tax return, without extension.
(c) Subsection (c) applicable to taxable years beginning on and after January 1, 2021; see also subsection (c) applicable to taxable years prior to January 1, 2021 set out above. No request for allocation of an income tax refund or for a renter credit claim may be made after October 15.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 1997, No. 71 (Adj. Sess.), § 17, eff. Jan. 1, 1998; 2001, No. 144 (Adj. Sess.), § 19, eff. June 21, 2002; 2005, No. 185 (Adj. Sess.), § 5; 2007, No. 33 , § 5, eff. May 18, 2007; 2011, No. 143 (Adj. Sess.), § 29, eff. Jan. 1, 2013; 2019, No. 131 (Adj. Sess.), § 295; 2019, No. 160 (Adj. Sess.), § 6, eff. Jan. 1, 2021.
2019 Subsec. (a): Substituted "credit" for "adjustment" in two places in accordance with 2019, No. 51 , § 33(2).
Subsec. (b): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Amendments--2019 (Adj. Sess.) 2019, No. 160 (Adj. Sess.), § 6 substituted "renter credit" for "renter rebate" in subsecs. (a) and (c).
2019, No. 131 (Adj. Sess.), § 295 deleted the subsec. (b) heading.
Amendments--2011 (Adj. Sess.). Added the last sentence in subsec. (a); substituted "October 15" for "September 1" at the end of subsecs. (b) and (c); and added "or for a renter rebate claim" in subsec. (c).
Amendments--2007. Subsec. (a): Substituted "the school parcel account number prescribed in subsection 5404(b) of this title" for "a parcel identification number if the town has assigned one".
Amendments--2001 (Adj. Sess.) Subsec. (b): Amended generally.
Amendments--1997 (Adj. Sess.). Substituted "with" for "without" preceding "extension" at the end of subsec. (b) and deleted subsec. (c) pertaining to the commissioner extending the claim filing date upon request of the claimant.
Effective date and applicability of 2019 (Adj. Sess.) amendments. 2019, No. 160 (Adj. Sess.), § 9 provides: "This act shall take effect on January 1, 2021 and apply to taxable years beginning on and after January 1, 2021 (claim filing years 2022 and after)." 2019, No. 131 (Adj. Sess.), § 295 [which amended this section] shall take effect on passage (July 1, 2020).
Applicability--2001 (Adj. Sess.) 2001, No. 144 (Adj. Sess.), § 40(6) provides that section 19 of that act [which amends subsec. (b) of this section] shall apply to claims filed in 2002 and after.
Applicability of 2011 (Adj. Sess.) amendment to section. 2011, No. 143 (Adj. Sess.), § 63(4) provides that Sec. 29 of this act shall be effective January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
(b) Subsection (b) taxable years beginning on and after January 1, 2021; see also subsection (b) applicable to taxable years prior to January 1, 2021 set out above. The owner of each rental property shall, on or before January 31 of each year, furnish a certificate of rent to the Department of Taxes.
(c) Subsection (c) applicable to taxable years beginning on and after January 1, 2021; see also subsection (c) applicable to taxable years prior to January 1, 2021 set out above. A certificate under this section shall be in a form prescribed by the Commissioner and shall include the name of the renter, the address and any property tax parcel identification number of the homestead, the information required under subsection (f) of this section, and any additional information that the Commissioner determines is appropriate.
(d) Subsection (d) applicable to taxable years beginning on and after January 1, 2021; see also subsection (d) applicable to taxable years prior to January 1, 2021 set out above. An owner who knowingly fails to furnish a certificate to the Department as required by this section shall be liable to the Commissioner for a penalty of $200.00 for each failure to act. Penalties under this subsection shall be assessed and collected in the manner provided in chapter 151 for the assessment and collection of the income tax.
(e) Subsection (e) applicable to taxable years beginning on and after January 1, 2021; see also subsection (e) applicable to taxable years prior to January 1, 2021 set out above. [Repealed.]
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 2009, No. 160 (Adj. Sess.), § 26; 2015, No. 134 (Adj. Sess.), § 17, eff. May 25, 2016; 2017, No. 188 (Adj. Sess.), § 6, eff. July 1, 2019; 2019, No. 160 (Adj. Sess.), § 4, eff. Jan. 1, 2021.
2019 Subsec. (c): Substituted "property tax credit" for "property tax adjustment" in accordance with 2019, No. 51 , § 33(1).
Amendments--2019 (Adj. Sess.) Subsec. (b): Amended generally.
Subsec. (c): Substituted "the information required under subsection (f) of this section" for "notice of the requirements for eligibility for the property tax credit provided by this chapter".
Subsec. (d): Amended generally.
Amendments--2017 (Adj. Sess.). Subsec. (f): Added.
Amendments--2015 (Adj. Sess.). Subsec. (a): Inserted "the Department of Taxes and to" following "certificate of rent to" and substituted "On or before January 31" for "By January 21" at the beginning.
Subsec. (b): Inserted "the Department of Taxes and to" following "certificate of rent to" and substituted "on or before January 31" for "not later than January 21" in the first sentence.
Subdiv. (d)(1): Inserted "the Department or" following "furnish a certificate to" in the first sentence.
Effective date and applicability of 2019 (Adj. Sess.) amendment 2019, No. 160 (Adj. Sess.), § 9 provides: "This act shall take effect on January 1, 2021 and apply to taxable years beginning on and after January 1, 2021 (claim filing years 2022 and after)."
Applicability of 2009 (Adj. Sess.) amendments. 2009, No. 160 (Adj. Sess.), § 62(6) provides that Secs. 24 and 26 [which amended this section and § 6061 of this title] (definitions of household income, modified adjusted gross income to include certain federal adjustments, and allocable rent; landlord certificate) shall apply to property tax adjustment and renter rebate claims made in 2011 and after.
Landlord certificates. 2011, No. 143 (Adj. Sess.), § 32 provides: "The commissioner of taxes shall report to the senate committee on finance and the house committee on ways and means no later than January 15, 2013 on how to develop an electronic system for the reporting and issuance of the landlord certificate under 32 V.S.A. § 6069. The commissioner's report shall include recommendations for legislative changes to implement such a system."
A claim shall be disallowed if the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 2007, No. 190 (Adj. Sess.), § 45.
2019 Subsec. (b): Substituted "credit" for "adjustment" in accordance with 2019, No. 51 , § 33(2).
Amendments--2007 (Adj. Sess.). Subsec. (b): Inserted "or, in the case of adjustment of a property tax bill under section 6066a of this title, from December 1 of the year in which the claim is filed" near the end.
Applicability of 2007 (Adj. Sess.) amendment. 2007, No. 190 (Adj. Sess.), § 102(12) provides: "Sec. 45 [which amended subsec. (b) of this section] of this act (interest due on repayment of an excessive property tax adjustment) shall apply to property tax adjustment claims filed in 2008 and after."
Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the Commissioner by filing a petition of appeal within 60 days after the denial. This appeal shall be a person's exclusive remedy for denial of a benefit claimed under this chapter. The Commissioner's determination may be further appealed in the manner described in subsection 5885(b) of this title.
Added 1997, No. 60 , § 51, eff. Jan. 1, 1998; amended 2003, No. 70 (Adj. Sess.), § 50, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Added the second and third sentences.
The Commissioner may, from time to time, issue, amend and withdraw regulations interpreting and implementing this chapter.
At any time within three years after the date for filing claims under subsection 6068(a) of this chapter, a claimant who filed a claim by October 15 may file to amend that claim to correct the amount of household income reported on that claim.
Added 2001, No. 144 (Adj. Sess.), § 20, eff. June 21, 2002; amended 2007, No. 81 , § 4; 2011, No. 143 (Adj. Sess.), § 28, eff. Jan. 1, 2013.
Amendments--2011 (Adj. Sess.). Substituted "October 15" for "September 1".
Amendments--2007. Substituted "6068(a)" for "6068(b)" following "subsection"; deleted "timely" preceding "filed" and inserted "by September 1" following "claim".
Applicability of 2011 (Adj. Sess.) amendment to section. 2011, No. 143 (Adj. Sess.), § 63(4) provides that Sec. 28 of this act [which amended this section] shall be effective January 1, 2013 and shall apply to property tax adjustments, renter rebate claims, and homestead declarations for 2013 and after.
Former § 6075. Former § 6075, relating to the Supplementary Property Tax Relief Fund, was derived from 2011, No. 162 (Adj. Sess.), § D.103 and amended by 2013, No. 95 (Adj. Sess.), § 83.
Former § 6075a. Former § 6075a, relating to Education Financial Systems Fund, was derived from 2017, No. 87 (Adj. Sess.), § 39.
Former §§ 6501-6952. Former §§ 6501-6952, relating to inheritance, transfer and estate taxes, were derived from 1957, No. 75 , §§ 1, 2; 1955, No 175: V.S. 1947, §§ 1052, 1056-1119, 1127, and amended by 1959, No. 328 (Adj. Sess.), § 8(b); 1965, No. 172 ; 1971, No. 185 (Adj. Sess.), §§ 227, 228. They have been omitted in view of 1969, No. 269 (Adj. Sess.), § 2, which provided that they would be of no force or effect in the case of decedents dying after December 31, 1970. New provisions relating to estate and gift taxes are now set out in § 7401 et seq. of this title.
Former §§ 7001-7005. Former §§ 7001-7005, relating to additional estate taxes were derived from 1949, No. 29 , §§ 1-3; V.S. 1947, §§ 1123, 1126, and amended by 1959, No. 247 , §§ 2, 3. They have been omitted in view of 1969, No. 269 (Adj. Sess.), § 2, which provided that they would be of no force or effect in the case of decedents dying after December 31, 1970. New provisions relating to estate and gift taxes are now set out in § 7401 et seq. of this title.
Short title. V.S. 1947, § 1139, derived from 1947, No. 22 , § 13, provided that this chapter may be cited as the Uniform Act on Interstate Arbitration of Death Taxes.
Cross references. Interstate compromise of death taxes, see chapter 187 of this title.
As used in this chapter, the following words or phrases shall mean and include:
Source. V.S. 1947, § 1128. 1947, No. 22 , §§ 10, 11.
When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
Source. V.S. 1947, § 1129. 1947, No. 22 , § 1.
The Board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
Source. V.S. 1947, § 1130. 1947, No. 22 , § 2.
The Board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue Commissions to take testimony. Subpoenas may be signed by any member of the Board.
Amended 1983, No. 230 (Adj. Sess.), § 15.
Source. V.S. 1947, § 1131. 1947, No. 22 , § 3.
Amendments--1983 (Adj. Sess.). Deleted the former third sentence.
Cross references. Enforcement of subpoenas issued by administrative agencies generally, see 3 V.S.A. § 809a.
Modification of subpoenas or discovery orders issued by administrative agencies, see 3 V.S.A. § 809b.
The Board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Source. V.S. 1947, § 1132. 1947, No. 22 , § 4.
Except as provided in section 7104 of this title in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the Board.
Source. V.S. 1947, § 1133. 1947, No. 22 , § 5.
The Commissioner of Taxes, the Board, or the executor or administrator shall file the determination of the Board as to domicile, the record of the Board's proceedings, and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the State determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
Source. V.S. 1947, § 1134. 1947, No. 22 , § 6.
Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 7102 of this title, fixing the amounts to be accepted by this State and any other state involved in full satisfaction of death taxes.
Source. V.S. 1947, § 1135. 1947, No. 22 , § 7.
The compensation and expenses of the members of the Board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the proper Probate Division of the Superior Court of the State determined by the Board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.
Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.
Source. V.S. 1947, § 1136. 1947, No. 22 , § 8.
Amendments--2009 (Adj. Sess.) Substituted "probate division of the superior court" for "probate court" in the first sentence.
This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.
Source. V.S. 1947, § 1137. 1947, No. 22 , § 9.
This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Source. V.S. 1947, § 1138. 1947, No. 22 , § 12.
Short title. V.S. 1947, § 1143, derived from 1947, No. 23 , § 5, provided that this chapter may be cited as the Uniform Act on Interstate Compromise of Death Taxes.
Cross references. Interstate arbitration of death taxes, see chapter 185 of this title.
Source. V.S. 1947, § 1140. 1947, No. 23 , §§ 2, 3.
When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this State, including any interest or penalties to the date of filing agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the Commissioner of Taxes or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this State if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 30 days after filing the agreement, interest or penalties shall thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the filing shall not be included in computing the interest or penalties.
Source. V.S. 1947, § 1141. 1947, No. 23 , § 1.
Source. V.S. 1947, § 1142. 1947, No. 23 , § 4.
Added 1975, No. 240 (Adj. Sess.), § 11.
Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose.
Where will provided that each of two daughters taking under it pay the portion of the estate taxes chargeable to the bequest received by her, and one daughter received only $ 1246 worth of personal property and had advanced to the estate $ 1500 to meet expenses of and claims against the estate, she was entitled to a return of her advance, less her proportionate share of taxes. In re Estate of Holbrook, 138 Vt. 597, 420 A.2d 110 (1980).
Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. February 1, 2011.
Amendments--2009 (Adj. Sess.) Substituted "probate division of the superior court" for "probate court" wherever it appeared throughout the section.
Added 1975, No. 240 (Adj. Sess.), § 11; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.
Amendments--2009 (Adj. Sess.) Substituted "probate division of the superior court" for "probate court" in subsec. (b).
Reference in text. Section 2053(d) of the Internal Revenue Code of 1986, referred to in subsec. (e), is codified as 26 U.S.C. § 2053(d).
Revision note. In subsec. (e), substituted "the Internal Revenue Code of 1986" for "the Internal Revenue Code of 1954" to conform reference to redesignation of the Code pursuant to section (2)(a) of P.L. 99-514.
No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
Neither the fiduciary nor other person required to pay the tax shall be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the three months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three months' period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectable. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned by the court among the other persons interested in the estate, who are subject to apportionment.
Subject to this section a fiduciary acting in another state or a person required to pay the tax resident in another state may institute an action in the courts of this State and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent's estate to another state, from a person interested in the estate who is either resident in this State or who owns property in this State subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct. The provisions of this section shall apply only if the state in which such apportionment was made affords a substantially similar remedy.
Revision note. Comma added to the section heading for purpose of clarity. It thus conforms to the Uniform Law.
This chapter may be cited as the Uniform Estate Tax Apportionment Act.
SUBCHAPTER 1. PURPOSE; DEFINITIONS
SUBCHAPTER 2. GIFT TAX [REPEALED.]
SUBCHAPTER 3. ESTATE TAX
SUBCHAPTER 4. GENERAL PROVISIONS
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note below; amended 1999, No. 91 (Adj. Sess.), § 22; 2001, No. 140 (Adj. Sess.), § 17, eff. June 21, 2002.
Reference in text. The estate and gift tax provisions of the United States Internal Revenue Code, referred to in subsec. (a), are codified as 26 U.S.C. § 2001 et seq.
The Economic Growth and Tax Relief Reconciliation Act of 2001 (Act June 7, 2001, P.L.107-16) referred to in subsec. (a), is noted under 26 U.S.C. § 1.
Amendments--2001 (Adj. Sess.) Subsec. (a): Inserted "notwithstanding the provisions of section 7442a of this title, the actual" preceding "federal credit", substituted "the Economic Growth and Tax Relief Act of 2001" for "this chapter" at the end of the second sentence, and added the third sentence.
Amendments--1999 (Adj. Sess.). Subsec. (a): Substituted "Vermont estate tax" for "Vermont inheritance tax" in the first sentence and added the second sentence.
Effective date. 1969, No. 269 (Adj. Sess.), § 3, provided: "This act [which added this chapter] shall be effective in the case of gifts made on or after January 1, 1971 and in the case of decedents dying on or after January 1, 1971."
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 17 of this act [which amended this section] shall apply to estates of decedents with a date of death on or after January 1, 2002.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2001, No. 140 (Adj. Sess.), § 13, eff. June 21, 2002; 2015, No. 146 (Adj. Sess.), § 1, eff. Jan. 1, 2016; 2017, No. 113 (Adj. Sess.), § 188; 2019, No. 51 , § 6, eff. Jan. 1, 2019; 2019, No. 175 (Adj. Sess.), § 14, eff. Jan. 1, 2020; 2021, No. 9 , § 23a, eff. Jan. 1, 2021.
Reference in text. Section 3101 of this title, as amended, referred to in subdiv. (1), no longer relates to appointment of the commissioner of taxes. The subject matter is now covered by section 2251 of Title 3.
Amendments--2021. Subdiv. (8): Substituted "2020, which shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly" for "2019" following "December 31,".
Amendments--2019 (Adj. Sess.). Subdiv. (8): Substituted "December 31, 2019" for "December 31, 2018" in the first sentence.
Amendments--2019. Subdiv. (8): Substituted "2018" for "2015" in the first sentence, and substituted "has" for "shall have" in the second sentence.
Amendments--2017 (Adj. Sess.). Subdiv. (3): Substituted "the" for "such" preceding "estate tax" and deleted "thereto" preceding "by the laws".
Amendments--2015 (Adj. Sess.). Subdivs. (4) and (12): Repealed.
Subdivs. (8), (13), and (14): Amended generally.
Subdiv. (15): Added.
Amendments--2001 (Adj. Sess.) Subdiv. (8): Deleted "whether enacted before or after this chapter" following "as the case may be," and inserted "but with the credit for state death taxes under section 2011, as in effect on January 1, 2001, of the Internal Revenue Code, and without any deduction for state death taxes under Section 2058 of the Internal Revenue Code".
Retroactive effective date and applicability of 2015 (Adj. Sess.) amendment. 2015, No. 146 (Adj. Sess.), § 6(a) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 1-4 [which amended this section and 32 V.S.A. §§ 7442a, 7444 and repealed 32 V.S.A. § 7475] shall take effect retroactively on January 1, 2016 and apply to decedents dying after December 31, 2015.
Retroactive effective date and applicability of 2019 amendment. 2019, No. 51 , § 41(2) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 5-6 (annual link-up to federal statutes) [which amended this section and 32 V.S.A. § 5824] shall take effect retroactively on January 1, 2019 and apply to taxable years beginning on January 1, 2018 and thereafter."
Retroactive effective date and applicability of 2019 (Adj. Sess.) amendment. 2019, No. 175 (Adj. Sess.), § 31(3) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 13-14 (annual link to federal statutes) [which amended 32 V.S.A. § 5824 and this section] shall take effect retroactively on January 1, 2020 and apply to taxable years beginning on and after January 1, 2019."
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 13 of this act [which amended this section] shall apply to estates of decedents with a date of death on or after January 1, 2002.
Former § 7403. Former § 7403, relating to confidentiality of tax records, was derived from 1979, No. 105 (Adj. Sess.), § 15. The subject matter is now covered by § 3102 of this title.
Former §§ 7411-7418. Former § 7411, relating to name of the gift tax, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7412, relating to imposition of the gift tax, was derived from 1969, No. 269 (Adj. Sess.), § 1, and amended by 1975, No. 183 (Adj. Sess.), § 1.
Former § 7413, relating to returns required, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7414, relating to when return was to be filed, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7415, relating to time for payment of tax, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7416, relating to extension of time for payment, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7417, relating to payment of tax, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Former § 7418, relating to exhibiting property for appraisal and oath of taxpayer, was derived from 1969, No. 269 (Adj. Sess.), § 1.
Effective date. 1979, No. 140 (Adj. Sess.) § 2, provided: "32 V.S.A. §§ 7411-7418 [this subchapter] are repealed effective January 1, 1980 with respect to Vermont gifts made after December 31, 1979."
Estate tax for tax years 2010 and after. 2009, No. 160 (Adj. Sess.), § 33c provides: "(a) The Federal Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), which made substantial changes to federal estate tax laws, is currently scheduled to sunset on December 31, 2010. At that time, the federal estate tax laws will revert to the statutes in effect prior to enactment of EGTRRA.
"(b) After EGTRRA sunsets, it is the intent of the general assembly to make the necessary amendments to chapter 190 of Title 32 so that Vermont estates will be subject to the estate tax laws in effect prior to 2002, which imposed a tax equal to the amount of the federal credit against state estate taxes (the 'sponge' tax).
"(c) It is the intent of the general assembly to make the necessary amendments to chapter 190 of Title 32 so that, for estates of decedents dying in 2012 or after, the amount of applicable credit otherwise available under 26 U.S.C. § 2010 is, for purposes of chapter 190, one of the following:
"(1) if the federal applicable exclusion amount is $2 million or less, then for purposes of chapter 190, the applicable credit shall be calculated for a federal exclusion amount of $2 million; and
"(2) if the federal applicable exclusion amount is more than $2 million but not more than $3.5 million, then for purposes of chapter 190, the applicable credit to be applied shall be equal to the federal credit amount; and
"(3) if the federal applicable exclusion amount is more than $3.5 million, then for purposes of chapter 190, the applicable credit shall be calculated for a federal exclusion amount of $3.5 million."
Estate tax imposed by this subchapter is a tax upon the privilege of transfer at death, based upon what is left by the decedent, not upon what comes to the beneficiaries or the heirs. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
As result of this subchapter's expression of a clear legislative policy of a straight forward percentage tax upon property passing by virtue of decedent's death, reaching transactions not covered by distribution fee by decree, and having exemptions, notably charitable requests, not provided for in the distribution fee, a legislative intent would not be inferred, sub silento, to enact a tax, or to enact one based upon entirely different principles, i.e., effective only upon resort to the probate court. In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977).
The tax imposed by this subchapter shall be known as the Vermont estate tax.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.
Former § 7442. Former § 7442, relating to imposition of the estate tax, was derived from 1969, No. 269 (Adj. Sess.), § 1, and amended by 1975, No. 183 (Adj. Sess.), § 2. The subject matter is now covered by § 7442a of this title.
Effective date. 1979, No. 140 (Adj. Sess.), § 3, provided: "32 V.S.A. §§ 7442 [this section] and 7443 and repealed effective January 1, 1980 with respect to estate of decedents dying after December 31, 1979."
The resulting amount shall be multiplied by a fraction not greater than one, where the numerator of which is the value of the Vermont gross estate plus the value of gifts under 32 V.S.A. § 7402(14)(C) with a Vermont situs, and the denominator of which is the federal gross estate plus the value of gifts under subdivision 7402(14)(C) of this title.
Added 1979, No. 140 (Adj. Sess.), § 1; amended 1995, No. 29 , § 11, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 12, eff. June 21, 2002; 2009, No. 1 (Sp. Sess.), § H.31; 2009, No. 1 60 (Adj. Sess.), § 33a; 2015, No. 146 (Adj. Sess.), § 2, eff. Jan. 1, 2016; 2017, No. 73 , § 8, eff. Jan. 1, 2016; 2017, No. 113 (Adj. Sess.), § 189; 2019, No. 71 , § 5, eff. Jan. 1, 2020; 2019, No. 71 , § 6, eff. Jan. 1, 2021.
Amount of Vermont Taxable Estate Rate of Tax Under $5,000,000.00 None $5,000,000.00 or more 16 percent of the excess over $5,000,000.00
Amendments--2019. Subsec. (b): Act No. 71, § 5 substituted "Under $4,250,000.00" for "Under $2,750,000.00", "$4,250,000.00 or more" for "$2,750,000.00 or more", and substituted "over $4,250,000.00" for "over $2,750,000.00".
Subsec. (b): Act No. 71, § 6 substituted "Under $5,000,000.00" for "Under $4,250,000.00", "$5,000,000.00 or more" for "$4,250,000.00 or more", and substituted "over 5,000,000.00" for "over $4,250,000.00".
Amendments--2017 (Adj. Sess.). Subsec. (b): Substituted "Under" for "Not over" preceding "$2,750,000.00"
Amendments--2009 (Adj. Sess.) Subsec. (c): Amended generally.
Amendments--2009. In the second sentence of subsec. (a), inserted "base" before "amount", substituted "of" for "by which" after "amount", deleted ", as in effect on January 1, 2001," after "2011", substituted "as in effect on January 1, 2001. This base amount shall be reduced by the lesser of the following" for ", hereinafter sometimes referred to as the 'credit,' exceeds the lesser of"; substituted "base amount of tax under subsection (a) of this section" for "credit" in the second sentence of subsec. (b); redesignated former subsec. (c) as subsec. (d); and added subsec. (c).
Amendments--2001 (Adj. Sess.) Subsec. (a): Deleted the section heading, substituted "on or after January 1, 2002," for "after December 31, 1979" in the first sentence, inserted "as in effect on January 1, 2001," following "section 2011", and deleted "as amended, or under such statutory provisions as corresponds thereto" following "Internal Revenue Code" in the second sentence.
Subdiv. (a)(1): Deleted "which qualify for the credit" following "other states".
Subdiv. (a)(2): Deleted "allowable to a decedent's estate" following "proportion of the credit".
Subsec. (b): Deleted the section heading and substituted "on or after January 1, 2002" for "after December 31, 1979".
Amendments--1995 Subsec. (a): Deleted "as the same may be" preceding "amended" and "from time to time" thereafter in the second sentence of the second paragraph and "which qualifies for the credit" following "states" in subdiv. (2).
Subsec. (b): Deleted "which qualifies for the credit" preceding "bears" in the second sentence of the second paragraph.
Effective date of amendments--2019 2019, No. 71 , § 2(4) provided that the amendment to this section by section 5 of the act was to take effect on January 1, 2020.
2019, No. 71 , § 24(5) provided that the amendment to this section by section 6 of the act was to take effect on January 1, 2021.
Retroactive effective date and applicability of 2015 (Adj. Sess.) amendment. 2015, No. 146 (Adj. Sess.), § 6(a) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 1-4 [which amended this section and 32 V.S.A. §§ 7402, 7444 and repealed 32 V.S.A. § 7475] shall take effect retroactively on January 1, 2016 and apply to decedents dying after December 31, 2015.
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 12 of this act [which amended this section] shall apply to estates of decedents with a date of death on or after January 1, 2002.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(10) provides that Secs. 33a and 33b [which amended this section and § 7475 of this title] (estate tax) shall apply to decedents dying after December 31, 2010.
The amount of tax determined under section 7442a of this chapter on an estate which qualifies for installment payment of estate taxes under 26 U.S.C. § 6166, and in which the closely-held business is the business of farming in Vermont, shall be reduced by the percentage which the value of the closely-held farm business, as determined for federal estate tax purposes, bears to the value of the federal adjusted gross estate.
Added 2001, No. 140 (Adj. Sess.), § 21, eff. June 21, 2002; amended 2003, No. 70 (Adj. Sess.), § 51, eff. March 1, 2004.
Former § 7443. Former § 7443, relating to imposition of a tax in addition to the estate tax, was derived from 1969, No. 269 (Adj. Sess.), § 1, and was previously repealed by 1979, No. 140 (Adj. Sess.), § 3.
Amendments--2003 (Adj. Sess.). Inserted "in Vermont" following "farming".
Applicability of 2002 enactment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 21 of this act [which enacted this section] shall apply to estates of decedents with a date of death on or after January 1, 2002.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2003, No. 70 (Adj. Sess.), § 52, eff. March 1, 2004; 2009, No. 1 (Sp. Sess.), § H.32; 2015, No. 146 (Adj. Sess.), § 3, eff. Jan. 1, 2016.
Amendments--2015 (Adj. Sess.). Subsec. (a): Added.
Subsec. (b): Deleted the former first sentence.
Amendments--2009. Substituted "a tax is imposed upon the estate under section 7442a of this chapter" for "the federal gross estate at the time of the death of the decedent exceeds the applicable federal exclusion amount or where the estate is subject to federal estate tax" after "where" in the first sentence.
Amendments--2003 (Adj. Sess.). Deleted former subsec. (a) and the subsec. (b) designation, and substituted "the applicable federal exclusion amount or where the estate is subject to federal estate tax" for "sixty thousand dollars" in the first sentence and inserted "or she" following "he" and "or her" following "his" in the second sentence.
Effective date and applicability of 2015 (Adj. Sess.) amendment. 2015, No. 146 (Adj. Sess.), § 6(a) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 1-4 [which amended this section and 32 V.S.A. §§ 7402, 7442a and repealed 32 V.S.A. § 7475] shall take effect retroactively on January 1, 2016 and apply to decedents dying after December 31, 2015.
Cross references. Additional return, see § 7476 of this title.
Failure to file return, see § 7477 of this title.
Form and verification of returns, see § 7480 of this title.
When return is to be filed, see § 7446 of this title.
It shall be the duty of the executor of every person who may die a resident of Vermont or a nonresident with real estate or tangible personal property having an actual situs in Vermont to file with the Commissioner a duplicate of all federal estate tax returns which he or she is required to make to the federal authorities, or, if no federal estate tax return is required, a pro forma federal estate tax return for the estate of a decedent with a Vermont estate tax liability shall be filed with the Commissioner.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 1 (Sp. Sess.), § H.33.
Amendments--2009. Added ", or, if no federal estate tax return is required, a pro forma federal estate tax return for the estate of a decedent with a Vermont estate tax liability shall be filed with the commissioner" after "authorities."
The estate tax return required under section 7444 of this title shall be filed within nine months of the death of the decedent. Prior to expiration of the filing period, executors may apply for a six-month extension.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 1 (Sp. Sess.), § H.34.
Amendments--2009. Substituted "within nine months of the death of the decedent. Prior to expiration of the filing period, executors may apply for a six-month extension" for "at the time the federal estate tax return is required to be filed under the laws of the United States, including any extensions of time for filing granted by the federal authorities" after "filed."
Cross references. Extension of time for filing return, see § 7481 of this title.
Penalty for late filing, see § 3202 of this title.
The tax imposed by this subchapter shall be due and payable by the executor at the time the Vermont estate tax return is required to be filed under section 7446 of this title, without extension.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1995, No. 29 , § 12, eff. April 14, 1995; 2003, No. 70 (Adj. Sess.), § 53, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Inserted ", without extension" following "of this title".
Amendments--1995 Deleted "or 15 months after the date of the decedent's death, whichever is later" following "title".
Cross references. Penalty and interest for delinquent payment, see § 3202 of this title.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 16; 1981, No. 191 (Adj. Sess.), § 7.
Revision note. In subsec. (a), "payment of the due date" was changed to "payment on the due date" pursuant to 1 V.S.A. § 60(b).
Amendments--1981 (Adj. Sess). Subsec. (b): Substituted "per annum established from time to time by the commissioner pursuant to section 3108 of this title" for "of one percent per month" preceding "on the unpaid" in the first sentence.
Amendments--1979 (Adj. Sess.). Subsec. (b): Deleted "an amount of" preceding "interest" and "one-half of" preceding "one percent" and inserted "the unpaid amount of" following "month in" in the first sentence.
Cross references. Extension of time for payment resulting from extension of time for filing return, see § 7481 of this title.
The Probate Division shall send to the Commissioner by mail at the time of granting letters of administration in any estate and upon forms to be furnished by the Commissioner, the name of the decedent, the date of his or her death, and the name and address of the administrator or executor.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 28 , § 7, eff. May 10, 2017.
Amendments--2017. Deleted "register of the" preceding "Probate" and substituted "Division" for "Court" following "Probate" in the section heading and text.
When real or personal estate within Vermont or any interest therein belonging to a person who is not a resident of Vermont shall pass by will or otherwise so that it may be subject to tax under the provisions of this subchapter and an executor or administrator of the estate of the decedent is appointed by a Probate Division of the Superior Court of Vermont upon ancillary proceedings or otherwise, such executor or administrator shall, for the purpose of this subchapter, have the same powers and be subject to the same duties and liabilities with reference to such estate as though the decedent had been a resident of Vermont.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.
Amendments--2009 (Adj. Sess.) Substituted "probate division of the superior court" for "probate court".
In the absence of administration in Vermont upon the estate of a nonresident, the Commissioner may, at the request of an executor or administrator duly appointed and qualified in the state of the decedent's domicile or at the request of a donee, devisee, legatee, distributee, or grantee under a conveyance or transfer made during the grantor's lifetime, and upon satisfactory evidence furnished him or her by such executor, administrator, donee, devisee, legatee, distributee or grantee, or otherwise, determine whether or not any part of the estate of such decedent within Vermont is subject to tax under the provisions of this subchapter and may apply to the proper Probate Division of the Superior Court for the appointment of an administrator in Vermont.
If the estate taxes imposed by this subchapter are not paid when due, then the spouse, transferee, trustee, surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, who receives, or has on the date of the decedent's death property included in the federal gross estate to the extent of the value, at the time of the decedent's death, of such property, shall be personally liable for such tax. Any part of such property transferred by, or transferred by a transferee of, such spouse, transferee, trustee, surviving tenant, person in possession of property by reason of the exercise, nonexercise, or release of a power of appointment, or beneficiary, to a bona fide purchaser, mortgagee or pledgee, for an adequate and full consideration in money or money's worth shall be divested of the lien provided by law and a like lien shall then attach to all the property of such spouse, transferee, trustee, surviving tenant, person in possession, beneficiary, or transferee of any such person except any part transferred to a bona fide purchaser, mortgagee or pledgee for an adequate and full consideration in money or money's worth.
Cross references. Tax liability as property lien, see § 7497 of this title.
Revision note. Undesignated paragraphs were designated as subsecs. (a) and (b) to conform section to V.S.A. style.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.
Revision note. Subsec. (b): References to "chapter 152 of this title" were changed to "chapter 151 of this title" to conform references to renumbering of such chapter.
Amendments--2009 (Adj. Sess.) Subsec. (a): Substituted "probate division of the superior court" for "probate court".
Added 1999, No. 49 , § 57, eff. June 2, 1999; amended 2001, No. 140 (Adj. Sess.), § 16, eff. June 21, 2002.
Reference in text. 26 U.S.C. § 2604, referred to in subsec. (c), was repealed by Act Dec. 19, 2014, P.L. 113-295, Div A, Title II, § 221(a)(95)(B)(i), 128 Stat. 4051, effective on enactment and subject to savings provisions, as provided by Sec. 221(b) of P.L. 113-295.
Amendments--2001 (Adj. Sess.) Subsecs. (b) and (c): Inserted "as in effect on January 1, 2001" following "Section 2604".
Effective date of section. 1999, No. 49 , § 99(d) provides that this section regarding generation-skipping tax shall take effect with respect to transfers on and after January 1, 2000.
Applicability of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(3) provides that section 16 of this act [which amended this section] shall apply to estates of decedents with a date of death on or after January 1, 2002.
The Commissioner shall administer and enforce this chapter.
The Commissioner may adopt, prescribe, and from time to time alter and amend and enforce reasonable rules, orders, and regulations for the purpose of implementing this title.
Added 1969, No. 269 (Adj. See.), § 1, eff. date, see note under § 7401 of this title.
The Commissioner may upon making a record of his or her reasons therefor, waive, reduce, or compromise any of the taxes, penalties, or interest or other amounts provided in this chapter.
Any payment received by the Commissioner from any taxpayer with respect to a tax liability of the taxpayer may be applied to any tax liability in the following order of priority, notwithstanding any direction by the taxpayer to the contrary:
First, against any portion of any tax liability initially incurred with respect to a preceding taxable year, with the portion incurred with respect to the earliest preceding taxable year to be satisfied before any portion incurred with respect to any succeeding taxable year; next, against any portion of any tax liability incurred with respect to the current taxable year. As to each portion, the payment shall be applied, first, to the amount of any interest; next, to the amount of any penalty; next, to the amount of any fee; next, to the amount of any unpaid tax; incurred with respect to the taxable year.
Notwithstanding any provisions of the statutes of this State to the contrary, no person or other taxpayer, and no item of gift or of an estate, shall be exempt from taxation under this chapter unless the person or other taxpayer or item of gift or of an estate, as the case may be, is expressly exempted from taxation by this chapter.
Former § 7475. Former § 7475, relating to the adoption of federal estate and gift tax laws, was derived from 2001, No. 140 (Adj. Sess.), § 15 and amended by 2003, No. 66 , § 314; 2003, No. 152 (Adj. Sess.), § 25; 2005, No. 14 , § 14; 2005, No. 94 (Adj. Sess.), § 3; 2007, No. 33 , § 7; 2007, No. 190 (Adj. Sess.), § 27; 2009, No. 1 (Sp. Sess.), § H.35; 2009, No. 1 60 (Adj. Sess.), § 33b; 2011, No. 143 (Adj. Sess.), § 12; 2013, No. 73 , § 15 and 2013, No. 174 (Adj. Sess.), § 6.
Effective date and applicability of 2015 (Adj. Sess.) amendment. 2015, No. 146 (Adj. Sess.), § 6(a) provides: "Notwithstanding 1 V.S.A. § 214, Secs. 1-4 [which repealed this section and amended 32 V.S.A. §§ 7402, 7442a and 7444] shall take effect retroactively on January 1, 2016 and apply to decedents dying after December 31, 2015.
When the Commissioner is of the opinion that a taxpayer has failed to file any return required by this chapter, or to include in any return so filed, either intentionally or through error, information by which the taxpayer's tax liability may correctly be determined, the Commissioner may, by written notice to the taxpayer, require that the taxpayer file that return, or an additional supplementary return containing such information, verified as provided in section 7480 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall not relieve the taxpayer from any of the penalties to which he or she may be liable under this chapter.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2019, No. 14 , § 82, eff. April 30, 2019.
Amendments--2019 Subsec. (b): Substituted "after" for "of" following "15 days", and substituted "sections 3202 and 3203" for "section 7485".
Amendments--1973 (Adj. Sess.). Subsec. (a): References to "county court" and "Washington county court" were changed to "superior court" and "Washington superior court" in the first sentence.
The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the tax liability of any taxpayer, may examine or cause to be examined by any agent or representative designated by him or her for that purpose, any books, papers, records, or memoranda of the taxpayer bearing upon the matters required to be included in any return. The Commissioner or such officers as he or she may designate may require the attendance of the taxpayer or of any other person having knowledge in the premises, at any place in the county where the taxpayer or person resides or has a place of business, or in Washington County if the taxpayer is a nonresident individual, estate, trust or is a corporation not having a place of business in this State, and may take testimony and require proof material for his or her information and may administer oaths or take acknowledgment in respect of any return or other information required by this title or the rules, regulations, and decisions of the Commissioner.
Reference in text. Section 6212 of the Internal Revenue Code of 1986, referred to in subdiv. (a)(2), is codified as 26 U.S.C. § 6212.
Revision note. In subsec. (a), substituted "the Internal Revenue Code of 1986" for "the Internal Revenue Code of 1954" to conform reference to redesignation of the Code pursuant to section 2(a) of P.L. 99-514.
The returns required to be filed under this chapter shall be in such form and manner as the Commissioner prescribes in order to assure payment of the taxes imposed by this chapter and shall be filed at the main office of the Department of Taxes. Those returns shall be verified by written declarations that the statements therein are made subject to the pains and penalties of perjury. When a return is made by a corporation, the person signing it shall be considered to be the person who is subject to the pains and penalties of perjury. The Commissioner shall cause to be prepared blank forms for the returns and shall cause them to be distributed throughout the state and to be furnished upon application, but failure to secure or receive such a form shall not relieve a taxpayer from the obligation of filing any return herein required.
Cross references. Punishment for perjury, see 13 V.S.A. § 2901.
For good cause shown, the Commissioner may extend the time within which a taxpayer is required to file a return. An extension of the time in which to file a return will result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed, provided that the taxpayer shall pay, at the date that tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the tax liability was originally required to be paid to the time of payment.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 17; 1981, No. 191 (Adj. Sess.), § 7.
Amendments--1981 (Adj. Sess.). Substituted the words "per annum established from time to time by the commissioner pursuant to section 3108 of this title" for "of one percent per month" following "rate" in the second sentence.
Amendments--1979 (Adj. Sess.). Rewrote the second sentence.
Former § 7482. Former § 7482, relating to penalties for late filing, was derived from 1969, No. 269 (Adj. Sess.), § 1 and amended by 1979, No. 105 (Adj. Sess.), § 18.
See also §§ 3202 and 3203 of this title, relating to interest and penalties.
Former §§ 7484, 7485. Former § 7484, relating to penalty and interest for delinquent payment, was derived from 1969, No. 269 (Adj. Sess.), § 1 and amended by 1979, No. 105 (Adj. Sess.), § 19 and 1981, No. 191 (Adj. Sess.), § 7.
Former § 7485, relating to notice of deficiencies; assessment of penalties and interest, was derived from 1969, No. 269 (Adj. Sess.), § 1 and amended by 1979, No. 105 (Adj. Sess.).
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 190.
Amendments--2017 (Adj. Sess.). Subsec. (a); subdiv. (b)(3): Substituted "sections 3202 and 3203" for "section 7485".
Upon receipt of a notice of deficiency or assessment of penalty or interest under sections 3202 and 3203 of this title, the taxpayer may, within 60 days after the date of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, penalty, or interest.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1975, No. 154 (Adj. Sess.), § 2, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 35; 2017, No. 113 (Adj. Sess.), § 191.
Amendments--2017 (Adj. Sess.). Substituted "sections 3202 and 3203" for "section 7485".
Amendments--1975 (Adj. Sess.). Substituted "thirty" for "twenty" preceding "days" in the first sentence.
Effective date of amendments--1975 (Adj. Sess.). 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 2, which amended this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976."
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1979, No. 105 (Adj. Sess.), § 48; 1993, No. 49 , § 15, eff. May 28, 1993; 2009, No. 160 (Adj. Sess.), § 32; 2013, No. 73 , § 16, eff. June 5, 2013.
Revision note. In the third sentence of subsec. (a), substituted "this subsection" for "this paragraph" to conform reference to V.S.A. style.
Amendments--2013. Subsec. (b): Inserted "the latest of 45 days after the date the return was filed or was due, including any extensions of time thereto or, if the taxpayer filed an amended return or otherwise requested a refund" in the last sentence.
Amendments--2009 (Adj. Sess.) Subsec. (b): Inserted "petition or amended" preceding "return" and deleted "or from 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made, whichever is the later date" following "filed" in the last sentence.
Amendments--1993. Subsec. (b): Deleted "of 12 percent" preceding "per annum" and added "established pursuant to section 3108 of this title" thereafter in the first sentence, inserted "45 days after" following "computed from", substituted "the return was filed or from 45 days after" for "of the excess payment, or from" preceding "the date the return was due" and inserted "including any extensions of time thereto" thereafter in the second sentence.
Amendments--1979 (Adj. Sess.). Subsec. (b): Substituted "12" for "six" preceding "percent per annum" at the end of the first sentence.
Applicability--1993 amendment. 1993, No. 49 , § 27, provided that the amendment to subsec. (b) of this section by section 15 of the act shall apply to any overpayment on or after July 1, 1993.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(9) provides that Sec. 32 [which amended subsec. (b) of this section] (estate tax petition for refund) shall apply to decedents dying after December 31, 2009.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 229, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 21.
Amendments--1979 (Adj. Sess.). Subsec. (b): Substituted "any aggrieved taxpayer may, within thirty days" for "a taxpayer may".
Amendments--1973 (Adj. Sess.). Subsec. (b): Changed "county court" to "superior court" in two places.
Amendments--1971 (Adj. Sess.). Subsec. (a): Substituted "Chapter 25 of Title 3" for "such reasonable conditions, procedures, and rules of evidence as the commissioner shall prescribe" following "governed by".
Subsec. (b): Deleted the second sentence.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 230, eff. March 29, 1972; 1979, No. 105 (Adj. Sess.), § 22; 2017, No. 113 (Adj. Sess.), § 192.
Amendments--2017 (Adj. Sess.). Subsecs. (a), (b), subdiv. (b)(1): Substituted "sections 3202 and 3203" for "section 7485".
Subdiv. (a)(1): Substituted "30 days after" for "30 days of".
Amendments--1979 (Adj. Sess.). Subsec. (a): Substituted "thirty" for "twenty" preceding "days" in the first sentence of the introductory paragraph and following "within" in subdiv. (2).
Amendments--1971 (Adj. Sess.). Subdiv. (a)(2): Substituted "in such manner as the supreme court may be rule provide" for "under section 2382 of Title 12" preceding "collection".
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2017, No. 113 (Adj. Sess.), § 193.
Amendments--2017 (Adj. Sess.). Subsecs. (a), (b): Substituted "sections 3202 and 3203" for "section 7485".
For purposes of this chapter, a taxpayer's taxable gifts or taxable estate or gift or estate tax liability under the laws of the United States shall be determined by reference to the judicial decisions and administrative rulings of the United States.
Revision note. At the end of subdiv. (1)(B), substituted "the Internal Revenue Code of 1986" for "the Internal Revenue Code of 1954" to conform reference to redesignation of the Code pursuant to section (2)(a) of P.L. 99-514.
Appellant seeking refund of Vermont gift taxes paid, who argued that state legislature unconstitutionally delegated its responsibilities by adopting federal gift tax structure and rates and mandating that federal judicial or administrative decisions shall be conclusive on questions of state gift tax liability, and supported his claim with examples of how changes in federal law might affect the state tax scheme, but who did not cite any changes in federal law during the years which affected him, could not base a constitutional challenge on theoretical irregularities, but rather, must show that he was unfavorably affected. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Where taxpayer contended that gift tax statute, which made tax a percentage of federal gift tax, violated state and federal constitutions in that it delegated state legislature's responsibilities by mandating that federal judicial or administrative decisions shall be conclusive on questions of gift tax liability, but taxpayer did not cite any federal judicial or administrative decisions adverse to him alleged invalidity of delegation would not be considered. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Vermont gift tax statute making the tax a percentage of federal gift tax through adoption of federal determination of taxable gifts and adoption of federal rate schedule, and providing for a freeze on the applicable rate schedule as it appeared on January 1, 1971, regardless of future changes in federal law, was not an unconstitutional delegation of state legislative responsibility to the federal government. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Vermont gift tax statute, which makes the tax a percentage of the federal gift tax, having incorporated federal determination of what gifts are taxable and federal rate schedule, and thus having incorporated federal lifetime exemption, denied equal protection and was unconstitutional insofar as it in effect extended the exemption to those who had never taken the federal exemption, but withheld it from appellant, who had used his federal exemption prior to effective date of gift tax. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Legislature may vary gift tax rates according to the relative ability of taxpayers to pay, and could have concluded that value of all gifts given in the past indicates ability to pay the tax on current gifts, a conclusion which court could not say was so unrelated to permissible purpose of the tax, collection of revenue through scheme to prevent untaxed transfer of wealth, as to be arbitrary and capricious; therefore, where federal gift tax for current year rose as the total amount of federal taxable gifts since inauguration of federal gift tax rose, and Vermont gift was a percentage of federal gift tax, making the Vermont tax higher for those who had made more gifts in the past, the resulting discrimination was not unreasonable and did not deny equal protection. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Vermont gift tax statute has a retroactive element in that the more gifts made prior to effective date of the law the higher the tax on gifts made after that date, but under test of whether burden placed on appellant taxpayer was so harsh and oppressive as to constitute denial of due process, which depends on degree to which taxpayer was surprised by the law and the likelihood that he would have altered his conduct had he foreseen the retroactive feature of the law, taxpayer had not demonstrated sufficient oppressiveness to require court to declare the tax unconstitutional. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Where Vermont gift tax was a percentage of federal gift tax and federal tax for current year rose as total amount of federal taxable gifts since inauguration of federal gift tax rose, so that Vermont tax was higher for those who had made more gifts in the past, thereby giving a retroactive element to the tax, there was no denial of due process arising from retroactive effect. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Where it was held that Vermont gift was an unconstitutional denial of equal protection insofar as it granted a $ 30,000 lifetime exemption to some taxpayers but not to appellant, as the state tax was based on federal gift tax determination of taxability and appellant had used his federal lifetime exemption prior to effective date of state tax, appellant would be allowed to recompute his state gift tax liability, using a $ 30,000 exemption. Pabst v. Commissioner of Taxes, 136 Vt. 126, 388 A.2d 1181, appeal dismissed, 439 U.S. 922, 99 S. Ct. 303, 58 L. Ed. 2d 315 (1978).
Action may be brought by the Attorney General of the State at the instance of the Commissioner in the name of the State to recover the amount of the tax liability of any taxpayer, if the action is brought within six years after the date the tax liability was collectible under section 7490 of this title. The action shall be returned in the county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in the State, the action shall be returnable in Washington Superior Court.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.
Amendments--1973 (Adj. Sess.). Reference to "Washington county court" was changed to "Washington superior court" in the second sentence.
When all or any portion of a tax liability imposed by this chapter is not paid within 60 days after it becomes collectible under section 7490 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county in this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of the taxes under sections 5191 through 5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her the money collected thereunder within time specified in the warrant.
An individual, fiduciary, or officer or employee of any corporation or partner or employee of any partnership, who, with intent to evade any requirement of this chapter or any lawful requirement of the Commissioner hereunder, fails to pay or remit a tax liability when due or to make, sign, verify, or file a return when required so to do, or to supply any information required by or under this chapter who, with like intent, makes, renders, signs, verifies, or files a false or fraudulent return or information, shall be fined not more than $1,000.00 or be imprisoned not more than one year, or both.
Added 1969, No. 269 (Adj. Sess.) § 1, eff. date, see note under § 7401 of this title.
Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 231, eff. March 29, 1972; 1989, No. 119 , § 19, eff. June 22, 1989; 2017, No. 113 (Adj. Sess.), § 194.
Reference in text. 12 V.S.A. §§ 4523 through 4530, referred to in subsec. (c), were repealed by 2011, No. 102 (Adj. Sess.), § 2.
Amendments--2017 (Adj. Sess.). Subsec. (a): Substituted "sections 3202 and 3203" for "section 7485" in the first sentence.
Amendments--1971 (Adj. Sess.). Subsec. (c): Substituted "4523" for "4521" following "sections" and inserted "and in such rules as the supreme court may promulgate" following "Title 12" in the second sentence and substituted "satisfied" for "foreclosed" following "lien may be" and "Article 9 of Title 9A for the disposition of collateral under a security interest" for "sections 1791 through 1797 of title 9 for the foreclosure of chattel mortgages" following "prescribed in" in the third sentence.
Former §§ 7501-7504. Former § 7501, relating to pinball and similar machines, was derived from 1951, No. 28 , § 1; and amended by 1971, No. 73 , § 23; 1991, No. 186 (Adj. Sess.), § 17; and 1999, No. 49 , § 58.
Former § 7502, relating to juke boxes and similar machines, was derived from 1951, No. 28 , § 2; and amended by 1971, No. 73 , § 24; 1991, No. 186 (Adj. Sess.), § 18; and 1999, No. 49 , § 59.
Former § 7503, relating to application for licenses, was derived from 1951, No. 28 , § 3.
Former § 7504, relating to requirements for licenses, was derived from 1951, No. 28 , § 4.
Cross references. Livestock dealers, auctions and sales rings, see 6 V.S.A. chapter 63.
Former §§ 7601-7606. Former § 7601, relating to revocation of auctioneers' licenses, was derived from 1947, § 1191; 1945, No. 18 , § 1; 1935, No. 37 , § 1; P.L. § 1166; 1933, No. 144 , G.L. § 6630; 1917, No. 53 , § 11; 1915, No. 1 , § 167; 1915, No. 201 ; P.S. § 5542; 1900, No. 95 , § 1; V.S. § 4744; R.L. § 3963; G.S. 81, § 15; 1856, No. 44 , § 1.
Former § 7601a, relating to auctioneers' fees, was derived from 1991, No. 167 (Adj. Sess.), § 60; 1997, No. 59 , § 64; 1999, No. 49 , § 183.
Former § 7602, relating to applications and recording of auctioneers' licenses, was derived from 1947, § 1192; P.L. § 1167; G.L. § 6631; 1917, No. 53 , § 12; P.S. § 5543; 1900, No. 95 , § 2; V.S. § 4745; R.L. § 3964; G.S. 81, § 16; 1856, No. 44 , § 2.
Former § 7603, relating to auctioneers' sales without a license, was derived from 1947, § 1193; P.L. § 1168; G.L. § 6632; 1917, No. 53 , § 13; P.S. § 5544; R. 1906, § 5404; 1900, No. 95 , § 3; V.S. § 4746; R.L. § 3965; G.S. 81, § 17; 1856, No. 44 , § 3.
Former § 7604, relating to auctioneers' license reciprocity, was derived from 1971, No. 225 (Adj. Sess.), § 3.
Former § 7605, relating to bonding of auctioneers, was derived from 1971, No. 225 (Adj. Sess.), § 5, and was previously repealed by 1985, No. 257 (Adj. Sess.), § 3.
Former § 7606, relating to claims against an auctioneer, was derived from 1971, No. 225 (Adj. Sess.), § 5.
Thirty-day limitations period for "claims" against auctioneer was limited to "claims" by consignors against auctioneers for the net proceeds from the auctioned sale of their consigned goods and did not govern cause of action by purchaser at auction based on fraudulent conduct. King v. Federal Deposit Insurance Corp.,, 785 F. Supp. 58 (D. Vt. 1992).
SUBCHAPTER 2. LICENSES
SUBCHAPTER 3. STAMP TAX
SUBCHAPTER 4. TOBACCO PRODUCTS TAX
Amendments--1959. 1959, No. 231 , § 1, changed chapter heading from "Cigarettes" to "Cigarettes and Tobacco Products."
Application of cigarette tax revenue. 2001, No. 140 (Adj. Sess.), § 28 provides: "Revenue from the cigarette tax shall be used to fund State health care programs in effect at the time of passage of this act [June 21, 2002]."
One-time allocation due to chronic care time frame. 2007, No. 65 , § 388a(a) provides: "Notwithstanding 33 V.S.A. §§ 1901d(b)(1) and 1986(b)(2), in fiscal year 2007, 91.1 percent of the revenue from the cigarette tax levied pursuant to chapter 205 of Title 32 shall be deposited into the state health care resource funds established in 33 V.S.A. § 1901d."
As examination of this chapter reveals: comprehensive purpose to tax, with certain exemptions specified in the statutes, the consumer of cigarettes and tobacco products. 1966-68 Op. Atty. Gen. 206.
The tax involved in this chapter is an excise tax, as distinguished from a property tax. 1966-68 Op. Atty. Gen. 206.
A sale of cigarettes or tobacco products to an agency or subdivision of the government of the state of Vermont is not exempt from the taxes imposed by this chapter. 1966-68 Op. Atty. Gen. 206.
The administration of this chapter is vested in the Commissioner. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the Commissioner. The Commissioner shall appoint such agents, clerks, stenographers, and other assistants as he or she may deem necessary for effecting the purposes of this chapter, but their salaries shall be fixed by the Commissioner with the approval of the Governor. The Commissioner may require any such agent, clerk, stenographer, or other assistant to execute a bond in such sum as such Commissioner shall determine for the faithful discharge of his or her duties. Any such agent, clerk, stenographer, or other assistant may be removed by the Commissioner. The Commissioner may prescribe regulations and rulings not inconsistent with law to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The Commissioner, from time to time, may publish for distribution such regulations prescribed by him or her and such rulings as he or she shall deem to be of general interest.
Source. V.S. 1947, § 1161. 1939, No. 35 , § 18.
The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:
Amended 1959, No. 231 , § 2; 1967, No. 346 (Adj. Sess.), § 4; 1981, No. 31 , § 1; 1995, No. 29 , § 13, eff. April 14, 1995; 2005, No. 191 (Adj. Sess.), § 36; 2009, No. 1 (Sp. Sess.), § H.36; 2009, No. 1 60 (Adj. Sess.), § 34; 2011, No. 143 (Adj. Sess.), § 13a, eff. May 15, 2012; 2011, No. 166 (Adj. Sess.), § 8, eff. May 16, 2012; 2013, No. 14 , § 8; 2019, No. 28 , § 1.
Source. 1949, No. 30 , § 1. V.S. 1947, § 1144. 1939, No. 35 , § 1.
Revision note. Definitions (2a), (2b), (3), (4), (4a), (5), (5a), (6)-(10), (10a), (11)-(16) were renumbered as (3), (4), (5), (6), (7), (8), (9), (10)-(14), (15), (16)-(21) to conform numbering to V.S.A. style.
Amendments--2019 Subdiv. (15): Inserted ", including products sold as a tobacco substitute, as defined in 7 V.S.A. § 1001(8), and including any liquids, whether nicotine based or not, or delivery devices sold separately for use with a tobacco substitute" preceding "; but shall not".
Amendments--2013. Subdiv. (4): Repealed.
Subdiv. (7): Inserted "cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, and other" following "sells".
Subdiv. (10): Substituted "licensed pursuant to 7 V.S.A. § 1002" for "who sells or furnishes cigarettes or tobacco products, or both, in small quantities to consumers only, but not for the purpose of resale".
Subdiv. (15): Substituted "'Other tobacco products'" for "'Tobacco products'" and deleted "moist" preceding "snuff".
Subdiv. (16): Substituted "means" for "shall mean"; inserted "imports or causes to be imported into the state any cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco product for sale or who" preceding "sells"; substituted "any of these products" for "cigarettes or tobacco products, or both"; and inserted "other" preceding "wholesale" and "dealers" following "wholesale".
Subdiv. (18): Inserted ", little cigars, roll-your-own tobacco, snuff, new smokeless tobacco" following "cigarettes" and "other" preceding "tobacco" and deleted ", or both" following "products".
Subdiv. (19): Substituted "licensed wholesale dealer" for "distributor" and inserted ", little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other".
Amendments--2011 (Adj. Sess.). Subdiv. (6): Act Nos. 143 and 166 substituted "four and one-half pounds" for "three pounds" at the end.
Amendments--2009 (Adj. Sess.) Subdiv. (21): Added.
Amendments--2009. Added ", has a moisture content of no less than 45 percent, and is not offered in individual single-dose tablets or other discrete single-use units" at the end of subdiv. (13); in subdiv. (15), substituted "any product manufactured from, derived from, or containing tobacco that is intended for human consumption by smoking, chewing, or in any other manner" for "cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff, snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweeping of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking" and inserted ", little cigars, roll-your-own tobacco, moist snuff, or new smokeless tobacco" after "cigarettes"; and added subdiv. (20).
Amendments--1995 Subdiv. (13): Inserted "wholesale or" preceding "retail".
Amendments--1981 Deleted former subdiv. (5), redesignated former subdivs. (6)-(10) as subdivs. (5)-(9), deleted former subdivs. (11) and (12), redesignated former subdivs. (13)-(15) as subdivs. (10)-(12), deleted former subdivs. (16) and (17), redesignated former subdivs. (18)-(20) as subdivs. (13)-(15), redesignated former subdiv. (21) as subdiv. (16) and rewrote that subdivision.
Amendments--1967 (Adj. Sess.) Subdiv. (21): Amended generally.
Amendments--1959 Added subdivs. (2a), (2b), (4a), (5a), (10a) and (16), inserted "or tobacco products, or both" following "cigarettes" in subdivs. (6), (8), (13) and (15), rewrote subdiv. (9), and inserted "or tobacco products" following "cigarettes" in two places in subdiv. (11).
Each wholesale dealer shall secure a license from the Commissioner of Taxes before engaging in the business of selling cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products in this State. Licensed wholesale dealers shall sell these products only to other Vermont licensed wholesale dealers or to retailers licensed pursuant to 7 V.S.A. § 1002 .
Amended 1959, No. 231 , § 3; 1981, No. 31 , § 2; 2013, No. 14 , § 9.
Source. 1949, No. 30 , § 2. V.S. 1947, § 1145. 1939, No. 35 , § 2.
Amendments--2013. Deleted "and distributor" following "dealer"; inserted ", roll-your-own tobacco, little cigars, snuff, new smokeless tobacco" following "cigarettes" and "other" preceding "tobacco"; and added the second sentence.
Amendments--1981. Section amended generally.
Amendments--1959. Inserted "or tobacco products, or both" following "cigarettes" and substituted "June 30, 1959" for "April 5, 1939".
Amended 1981, No. 31 , § 3; 2013, No. 14 , § 10.
Amendments--2013. Subsec. (a): Deleted "or distributor" following "dealer".
Amendments--1981. Subsec. (a): Amended generally.
Subsec. (b): Inserted "without charge" preceding "on forms" in the first sentence.
Former § 7733. Former § 7733, relating to license required by wholesale dealers, was derived from 1949, No. 30 , § 2; V.S. 1947, § 1145; 1939, No. 35 , § 2, and amended by 1971, No. 73 , § 25.
Any licensed wholesale dealer who shall sell, offer for sale, or possess with intent to sell any cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products, or any combination thereof, without having first obtained a license as provided in this subchapter shall be fined not more than $25.00 for the first offense and not more than $200.00 nor less than $25.00 for each subsequent offense.
Amended 1959, No. 231 , § 4; 1981, No. 31 , § 4; 2013, No. 14 , § 11; 2015, No. 57 , § 73, eff. June 11, 2015.
Amendments--2013. Deleted "or distributor" following "dealer".
Amendments--1981. Substituted "wholesale dealer or distributor" for "person engaged in such business" following "any".
Amendments--1959. Inserted "or tobacco products, or both" following "cigarettes".
Each license issued under the provisions of this subchapter shall be valid as long as the licensee continues to do business at the place named unless revoked or suspended by the Commissioner as provided in section 7736 of this title. If the business with respect to which such license was issued shall be sold or transferred or if the licensee ceases to do business at the place named, the license shall immediately be returned to the Commissioner for cancellation.
Amended 1971, No. 73 , § 26, eff. April 16, 1971; 1981, No. 31 , § 5.
Source. V.S. 1947, § 1146. 1939, No. 35 , § 3.
Amendments--1971. Substituted "in each even numbered year" for "following the date of its issuance" following "May 31" in the first sentence and deleted "annually" preceding "before" in the last sentence.
The Commissioner may revoke or suspend the license of any licensed wholesale dealer for failure to comply with any provision of this chapter, for failure to comply with the provisions of 11 V.S.A. chapter 15, or for failure to comply with the provisions of 33 V.S.A. chapter 19, subchapter 1B. Any person aggrieved by such revocation or suspension may apply to the Commissioner for a hearing as provided in section 7782 of this title and may further appeal to the courts as provided in section 7783 of this title.
Amended 1971, No. 73 , § 27, eff. April 16, 1971; 1981, No. 31 , § 6; 2003, No. 14 , § 3; 2013, No. 14 , § 12.
Source. V.S. 1947, § 1147. 1939, No. 35 , § 4.
Amendments--2013. Inserted "licensed" preceding "wholesale"; deleted "or distributor" following "dealer"; and substituted "11 V.S.A chapter 15" for "chapter 15 of Title 11" and "33 V.S.A. chapter 19," for "chapter 19 of Title 33".
Amendments--2003. Deleted "or" following "chapter," added ", or for failure . . . 19 of Title 33" following "15 of Title 11" in the first sentence.
Amendments--1981. Substituted "or distributor" for "retail dealer or vending machine operator" in the first sentence.
Amendments--1971. Deleted "or" preceding "retail dealer" and inserted "or vending machine operator" thereafter in the first sentence.
When the Commissioner, in his or her discretion, deems it necessary to protect the revenues to be obtained under this chapter, he or she may require any licensed wholesale dealer to file with him or her a bond, issued by a surety company authorized to transact business in this State, and approved by the Commissioner of Financial Regulation of this State as to its solvency and responsibility, in an amount fixed by the Commissioner, to secure the payment of any tax or penalties or interest due or which may become due from that licensed wholesale dealer under this chapter. In the event that the Commissioner determines that a licensed wholesale dealer is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. The licensed wholesale dealer shall file the bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer, who may, at any time, upon instruction from the Commissioner without notice to the depositor, apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof. In determining whether a person should be required to obtain a bond, the Commissioner is specifically authorized to consider the filing and payment history, with respect to any tax administered by the Commissioner, of the person or any individual, corporation, partnership, or other legal entity with which the person is or was associated as principal, partner, officer, director, employee, agent, or incorporator.
Added 1981, No. 31 , § 7; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2001, No. 140 (Adj. Sess.), § 40; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2013, No. 14 , § 13.
Amendments--2013. Inserted "licensed" preceding "wholesale"; deleted "or distributor" following "dealer" throughout the section; and substituted "agent, or " for "agent ,or".
Amendments--2011 (Adj. Sess.). Substituted "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration" in the first sentence.
Amendments--2001 (Adj. Sess.) Added the sixth sentence and made gender neutral changes throughout the section.
Amendments--1995 (Adj. Sess.) Substituted "commissioner of banking, insurance, securities, and health care administration" for "commissioner of banking, insurance, and securities" in the first sentence.
Amendments--1989 (Adj. Sess.). Substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" in the first sentence.
Amended 1959, No. 243 , § 1; 1963, No. 226 , § 1, eff. July 3, 1963; 1965, No. 41 , § 1, eff. April 28, 1965; 1965, No. 131 , § 1; 1969, No. 144 , § 12, eff. June 1, 1969; 1981, No. 31 , § 8; 1983, No. 2 (Sp. Sess.), § 3, eff. July 28, 1983; 1991, No. 32 , § 23-25; 1995, No. 14 , § 6, eff. April 12, 1995; 1995, No. 29 , § 14, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), §§ 24, 26, eff. June 21, 2002; 2005, No. 191 (Adj. Sess.), § 37; 2005, No. 207 (Adj. Sess.), § 3, eff. May 31, 2006; 2009, No. 1 (Sp. Sess.), § H.37; 2009, No. 1 60 (Adj. Sess.), § 35; 2011, No. 45 , § 27; 2013, No. 174 (Adj. Sess.), § 38; 2015, No. 54 , § 49; 2015, No. 57 , § 74, eff. June 11, 2015.
Source. 1957, No. 163 . 1949, No. 30 , § 3. V.S. 1947, § 1148. 1939, No. 35 , § 5.
2009. Although it was not codified, "99.5" replaced "89.5" pursuant to 2005, No. 191 (Adj. Sess.), § 40(b).
Amendments--2015. Subsec. (b): Act No. 57 deleted "or a retail dealer" following "wholesale dealer" in the last sentence.
Subsec. (d): Act No. 54 substituted "154 mills" for "137.5 mills" in the first sentence.
Amendments--2013 (Adj. Sess.). Subsec. (d): Substituted "137.5 mills" for "131 mills" following "at the rate of".
Amendments--2011. Subsec. (d): Substituted "131" for "112" preceding "mills".
Amendments--2009. Substituted "112" for "89.5" in the first sentence of subsec. (c).
Amendments--2005 (Adj. Sess.). Acts No. 191 and No. 207 amended the section generally.
Amendments--2001 (Adj. Sess.) Subdiv. (3): 2002, No. 140 (Adj. Sess.), § 24, eff. July 1, 2002, substituted "46.5 mills for each cigarette" for "22 mills for each cigarette" in the second sentence.
Subdiv. (3): 2002, No. 140 (Adj. Sess.), § 26, eff. July 1, 2003, substituted "59.5 mills for each cigarette" for "46.5 mills for each cigarette" in the second sentence.
Amendments--1995 Act No. 14 substituted "22" for "ten" preceding "mills" in the first sentence.
Act No. 29 rewrote the former first sentence as the first and second sentences.
Amendments--1991 Act No. 32, § 23, substituted "nine" for "eight and one-half" preceding "mills" in the first sentence.
Act No. 32, § 24, substituted "nine and one-half" for "eight and one-half" preceding "mills" in the first sentence.
Act No. 32, § 25, substituted "ten" for "eight and one-half" preceding "mills" in the first sentence.
Amendments--1983 (Sp. Sess.) Substituted "eight and one-half" for "six" preceding "mills" in the first sentence.
Amendments--1981 In the fourth sentence, deleted "licensed" preceding "retail dealer".
Amendments--1969 Substituted "six" for "five" preceding "mills" in the first sentence.
Amendments--1965 Act No. 41 added "and interest" following "tax" in the section heading, substituted "subchapter" for "chapter" in two places in the second sentence, preceding "shall" in the third sentence and following "under this" in the fifth sentence of the first paragraph, and added the second and third paragraphs.
Act No. 131 deleted "and interest" following "tax" in the section heading, substituted "five" for "four" preceding "mills" in the first sentence and "chapter" for "subchapter" in two places in the second sentence, preceding "shall" in the third sentence and following "under this" in the fifth sentence of the first paragraph, and deleted the second and third paragraphs.
Amendments--1963 Substituted "four" for "three and a half" preceding "mills" in the first sentence.
Amendments--1959 Substituted "three and a half" for "two and one-half" preceding "mills" in the first sentence and added the fourth and fifth sentences.
Application and termination of 1991 amendments. 1991, No. 32 , § 26, provided: "Sec. 23 [of the act, which amended this section] shall apply to all cigarettes held by wholesale dealers on and after July 1, 1991, and shall terminate December 31, 1991. Sec. 24 [of the act, which amended this section] and shall apply to all cigarettes held by wholesale dealers on and after January 1, 1992 and shall terminate June 30, 1992. Sec. 25 [of the act, which amended this section] shall apply to all cigarettes held by wholesale dealers on and after July 1, 1992. Cigarettes on which a tax has been paid prior to the effective date of a rate increase and which are in the possession of retail dealers on that date may be sold to consumers by retail dealers without additional tax. All cigarettes held by wholesale dealers on the effective date of a rate increase or purchased by them thereafter shall be taxed at the higher rate."
Applicability of 1995, No. 14 amendment. 1995, No. 14 , § 19(1) provided that the amendment to this section by section 6 of the act shall apply to cigarettes held by wholesale dealers on and after July 1, 1995.
Applicability of 2002 amendments. 2001, No. 140 (Adj. Sess.), § 43(5) provides that section 24 of this act [which amends this section] shall apply to taxable cigarettes on and after July 1, 2002.
2001, No. 140 (Adj. Sess.), § 43(5) provides that section 26 of this act [which amends this section] shall apply to taxable cigarettes on and after July 1, 2003.
Priority of 2005 (Adj. Sess.) amendments. 2005, No. 207 (Adj. Sess.), § 4, provided: "Sec. 3 of this act (amending 32 V.S.A. § 7771 relating to the cigarette tax) shall be subject to and further amended by any amendments to section 7771 in H.861 [Act No. 191], which are enacted in 2006, except that the repeal of the sentence at the end of subdivision (a)(3) of Sec. 3 of this act, which reads 'All taxes upon cigarettes under this chapter are declared to be a direct tax upon the consumer at retail and shall conclusively be presumed to be precollected for the purpose of convenience and facility only.' shall remain repealed."
Cross references. Floor stock tax, see § 7814 of this title.
Sale of cigarettes from Ethan Allen Air Force Base may be made without first affixing Vermont cigarette tax stamps to packages thereof sold. 1952-54 Op. Atty. Gen. 396.
Section does not exempt cigarettes sold to a post exchange at an air force radar base in Vermont on lands leased to the United States government. 1950-52 Op. Atty. Gen. 319.
Amended 1959, No. 243 , § 3; 1963, No. 226 , § 3, eff. July 3, 1963; 1965, No. 131 , § 2; 1981, No. 31 , § 9; 1983, No. 2 (Sp. Sess.), § 4, eff. July 28, 1983; 2001, No. 140 (Adj. Sess.), § 37; 2013, No. 73 , § 9, eff. June 5, 2013; 2015, No. 57 , § 75, eff. June 11, 2015.
Source. 1949, No. 30 , § 4. V.S. 1947, § 1149. 1941, No. 24 , § 1. 1939, No. 35 , § 6.
Amendments--2015. Deleted "and retail dealers" or "and retail dealer" following "wholesale dealers" or "wholesale dealer" throughout the section.
Amendments--2013. Subsec. (b): Deleted the former second sentence.
Amendments--2001 (Adj. Sess.) Added the subsec. (a) designation, and in the second sentence of that subsection, substituted "The commissioner" for "He" at the beginning, added "for payment at time of sale" at the end, deleted the third sentence, and added subsecs. (b) and (c).
Amendments--1983 (Sp. Sess.). Substituted "two and three-tenths" for "three and one-fifth" preceding "percent" in the second sentence.
Amendments--1981. In the second sentence, deleted "licensed" preceding "retail dealers".
Amendments--1965. Substituted "three and one-fifth" for "three and one-half" preceding "per cent" in the second sentence.
Amendments--1963. Substituted "three and one-half" for "three and three fourths" preceding "per cent" in the second sentence.
Amendments--1959. Substituted "three and three fourths" for "four" preceding "per cent" in the second sentence.
No licensed wholesale dealer shall sell or transfer any stamps issued under the provisions of this chapter. The Commissioner shall redeem at the amount paid therefor by the licensed wholesale or retail dealer any unused stamps issued under the provisions of this chapter, which are presented to him or her at his or her office in Montpelier.
Amended 1981, No. 31 , § 10; 2013, No. 14 , § 14; 2015, No. 57 , § 76, eff. June 11, 2015.
Source. V.S. 1947, § 1150. 1939, No. 35 , § 7.
Amendments--2015. Deleted "and retail dealer" following "wholesale dealer" in the first sentence.
Amendments--2013. Inserted "licensed" preceding "wholesale" in the first and second sentences.
Amendments--1981. Substituted "wholesale or retail dealer" for "licensee" preceding "any unused" and deleted "uncancelled" thereafter and "by any wholesale dealer or retail dealer" following "Montpelier" in the second sentence.
Each licensed wholesale dealer shall affix or cause to be affixed to each individual package of cigarettes sold or distributed by him or her stamps of the proper denomination as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time before the cigarettes are transferred out of his or her possession.
Amended 1971, No. 73 , § 28, eff. April 16, 1971; 1981, No. 31 , § 11; 2013, No. 14 , § 15.
Source. V.S. 1947, § 1151. 1939, No. 35 , § 8.
Amendments--2013. Inserted "licensed" preceding "wholesale" in the first and second sentences and substituted "The" for "Such" preceding "stamps" at the beginning of the second sentence.
Amendments--1981. Deleted "wholesalers and vending machine operators" following "stamps" in the section heading, "and vending machine operator" following "dealer" in the first sentence and "and by a vending machine operator before the cigarettes leave his place of business to be placed in machines" following "possession" in the second sentence.
Amendments--1971. Added "and vending machine operators" following "wholesalers" in the section heading, "and vending machine operator" following "dealer" in the first sentence and "and by a vending machine operator before the cigarettes leave his place of business following "possession" in the second sentence.
Procedure by which retail dealer purchases unstamped cigarettes from the wholesaler who has them shipped by the manufacturer direct to the retailer who then affixes the required tax stamps, is prohibited by this section. 1950-52 Op. Atty. Gen. 327.
Commissioner may issue regulations to permit use of metering devices. 1944-46 Op. Atty. Gen. 280.
Within 24 hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter and before selling the same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter.
Amended 2015, No. 57 , § 77, eff. June 11, 2015.
Source. V.S. 1947, § 1152. 1939, No. 35 , § 9.
Amendments--2015. Substituted "retail dealers" for "retailers" in the section heading.
Amended 1959, No. 231 , § 5; 1971, No. 73 , § 29, eff. April 16, 1971; 1981, No. 31 , § 12; 2013, No. 14 , § 16.
Reference in text. The references to the "commissioner of foreign corporations" and "subdivision (3) of section 692 of Title 11" are obsolete. Section 692 of Title 11 and section 651 of that title, which provided that the secretary of state was the commissioner of foreign corporations, were repealed by 1971, No. 237 (Adj. Sess.), § 100. For present provisions relating to foreign corporations, see section 15.01 et seq. of Title 11A.
Amendments--2013. Section heading: Substituted "licensed wholesale dealers" for "wholesalers".
Subsec. (a): Inserted "licensed" preceding "wholesale".
Amendments--1981. Deleted "or any vending machine operator resident or located outside this state" preceding "complying" in subsec. (a), deleted former subsec. (b), redesignated former subsecs. (c) and (d) as subsecs. (b) and (c), and redesignated former subsec. (e) as subsec. (d) and substituted "furnishing of a bond" for "payment of the fee" preceding "specified" in that subsection.
Amendments--1971. Subsec. (a): Inserted "or any vending machine operator resident or located outside this state" preceding "upon complying".
Subsec. (b): Substituted "$5,000.00" for "$1,000.00" in the first sentence.
Amendments--1959. Subsec. (a): Inserted "on cigarettes" preceding "imposed".
Amended 1971, No. 73 , § 30, eff. April 16, 1971; 1981, No. 31 , § 13; 1995, No. 169 (Adj. Sess.), § 18, eff. May 15, 1996; 2001, No. 140 (Adj. Sess.), § 38; 2003, No. 14 , § 4; 2013, No. 14 , § 17; 2015, No. 57 , § 78, eff. June 11, 2015.
Source. V.S. 1947, § 1157. 1939, No. 35 , § 14.
Amendments--2015. Subsec. (d): Deleted "or retail dealer" following "wholesale dealer".
Amendments--2013. Section amended generally.
Amendments--2001 (Adj. Sess.) Subsecs. (b) and (c): Amended generally.
Amendments--1995 (Adj. Sess.) Substituted "computed at the rate per annum established by the commissioner pursuant to section 3108 of this title on the unpaid amount of the tax liability for the period" for "at the rate of one percent per month" following "plus interest" in the first sentence of subsecs. (b) and (c), "the date of full payment of the liability" for "paid" following "due until" in the first sentence of subsec. (b) and "full payment of the liability" for "paid" following "due until" at the end of subsec. (c).
Amendments--1981. Designated existing provisions of section as subsec. (a), inserted "and" preceding "each retail dealer" and deleted "and each vending machine operator" thereafter in the first sentence and inserted "or" preceding "retail dealer" and deleted "or vending machine operator" thereafter in the third sentence of that subsection and added subsec. (b) and (c).
Amendments--1971. Deleted "and" preceding "each retail dealer" and inserted "and each vending machine operator" thereafter in the first sentence and deleted "or" preceding "retail dealer" and inserted "or vending machine operator" thereafter in the third sentence.
Amended 1965, No. 194 , § 10, operative February 1, 1967; 1971, No. 73 , § 31, eff. April 16, 1971; 1973, No. 249 (Adj. Sess.), § 103, eff. April 9, 1974; 1981, No. 31 , § 14; 1995, No. 29 , § 15, eff. April 14, 1995.
Source. V.S. 1947, § 1153. 1939, No. 35 , § 10.
Amendments--1981 In the first sentence, deleted "or vending machine operator" following "wholesale dealer" and "licensed" preceding "retail dealer" and deleted the last sentence.
Amendments--1973 (Adj. Sess.) Omitted fourth sentence.
Amendments--1971 Inserted "or vending machine operator" following "wholesale dealer" in the first sentence.
Amendments--1965 Substituted "district" for "municipal" preceding "court" in the fourth sentence.
Amended 1981, No. 31 , § 15; 1995, No. 29 , § 16, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 39.
Source. V.S. 1947, § 1154. 1939, No. 35 , § 11.
Amendments--2001 (Adj. Sess.) Added the subsec. (a) and (c) designations, substituted "24" for "twenty-four" near the end of the first sentence in subsec. (a), and added subsec. (b).
Amendments--1981 Deleted "licensed" preceding "retail dealer" in two places in the first sentence.
When any cigarettes or tobacco products shall have been seized under the provisions of section 7779 of this title any person claiming an interest in such cigarettes or tobacco products who has not previously been heard or who has not waived hearing may make written application to the Commissioner for a hearing, stating an interest in the cigarettes or tobacco products and reasons why they should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 7782 and 7783 of this title. No cigarettes or tobacco products seized under the provisions of section 7779 of this title shall be destroyed while an application for a hearing is pending before the Commissioner, but the pendency of an appeal under the provisions of section 7783 of this title shall not prevent destruction of the cigarettes or tobacco products unless the appellant shall post a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes or tobacco products conditioned upon the successful termination of the appeal.
Amended 1995, No. 29 , § 17, eff. April 14, 1995.
Source. V.S. 1947, § 1155. 1939, No. 35 , § 12.
Revision note. At the end of the second sentence, substituted "sections 7782 and 7783 of this title" for "sections 7782 and 7783" to conform reference to V.S.A. style.
Added "of this title" following "sections 7782 and 7783" at the end of the third sentence to conform reference to V.S.A. style.
The Commissioner and any agent of the Commissioner duly authorized to conduct any inquiry, investigation or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the Commissioner, the Commissioner or his or her agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers and documents pertinent to such inquiry. No witness, under subpoena authorized to be issued by the provisions of this chapter, shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him or her, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him or her. Officers who serve subpoenas issued by the Commissioner or under his or her authority and witnesses attending hearings conducted by him or her hereunder shall receive fees and compensation at the same rates as officers and witnesses in causes before a Criminal Division of the Superior Court, to be paid on vouchers of the Commissioner on order of the Commissioner of Finance and Management from the proper appropriation for the administration of this chapter.
Amended 1965, No. 194 , § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 1983, No. 230 (Adj. Sess.), § 16; 2009, No. 154 , § 238.
Source. V.S. 1947, § 1158. 1939, No. 35 , § 15.
Revision note. Reference to "auditor of accounts" changed to "finance director" pursuant to 1959, No. 328 (Adj. Sess.), § 8(b). See note under § 182 of this title.
Reference to "finance director" changed to "commissioner of finance" to conform to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. at Title 3.
Reference to "commissioner of finance and information support" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, which provided for the abolition of the department of finance and information support and the transfer of the duties, responsibilities and authority of the commissioner of that entity to the commissioner of the department of finance and management as established by the order. By its own terms, Executive Order No. 35-87 took effect on July 1, 1987, pursuant to section 2002 of Title 3. For the text of the Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Amendments--2009 (Adj. Sess.) Substituted "criminal division of the superior court" for "district court" in the last sentence.
Amendments--1983 (Adj. Sess.). Act No. 195 substituted "commissioner of finance and information support" for "commissioner of finance" preceding "from the proper" in the fourth sentence.
Act No. 230 deleted the former fourth, fifth and sixth sentences.
Amendments--1973 (Adj. Sess.). Reference to "county court" in the fourth sentence changed to "superior court".
Amendments--1965. Substituted "district" for "municipal" preceding court in the last sentence.
Fees of officers serving subpoenas, see § 1591 of this title.
Fees of witnesses, see § 1551 of this title.
Any person aggrieved by any action of the Commissioner or his or her authorized agent under this chapter for which hearing is not elsewhere provided may apply in writing to the Commissioner within 10 days after the notice of such action is delivered or mailed to him or her for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The Commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith. If it be granted, the Commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing, the Commissioner may make such order in the premises as may appear to him or her just and lawful and shall furnish a copy of such order to the applicant. The Commissioner may, at any time and by notice in writing, order a hearing on his or her own initiative and require the taxpayer or any other individual whom he or she believes to be in possession of information concerning any manufacture, importation, possession or sale of cigarettes or tobacco products, or both, which have escaped taxation to appear before him or her or his or her duly authorized agent with any specific books of account, paper, or other documents for examination relative thereto.
Amended 1959, No. 231 , § 6.
Source. V.S. 1947, § 1159. 1939, No. 35 , § 16.
Amendments--1959. Amended last sentence by inserting "or tobacco products, or both" following "cigarettes".
Any person aggrieved because of any action or decision of the Commissioner under the provisions of this chapter may appeal therefrom within 30 days to the Superior Court of the county in which such person resides. The appellant shall give security, approved by the Commissioner, conditioned to pay the tax levied, if it remains unpaid, with interest and costs.
Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 22, eff. Jan. 1, 1998; 2013, No. 73 , § 11, eff. June 5, 2013.
Source. V.S. 1947, § 1160. 1939, No. 35 , § 17.
Amendments--2013. Inserted "within 30 days" preceding "to the Superior Court" and deleted the former third through sixth sentences.
Amendments--1997 (Adj. Sess.). Substituted the second sentence for former procedural provisions requiring a citation to the commissioner and a bond or recognizance from the appellant.
Amendments--1973 (Adj. Sess.). Changed "county court" to "superior court" in the first sentence.
Retroactive effective date--1997 (Adj. Sess.) amendment. 1997, No. 161 (Adj. Sess.), § 26, provided in part that the amendment to this section shall be retroactive to January 1, 1998.
Cross references. Summons in civil action, see Rule 4, Vermont Rules of Civil Procedure.
Person aggrieved is one whose pecuniary interest is directly affected by the adjudication. Holbrook Grocery Co. v. Commissioner of Taxes, 115 Vt. 275, 57 A.2d 118 (1948).
To entitle a party to an appeal under this section, it must appear that there was previously an application to the commissioner of taxes, followed by his determination as to its sufficiency, or his decision upon the case presented on hearing. Holbrook Grocery Co. v. Commissioner of Taxes, 115 Vt. 275, 57 A.2d 118 (1948).
Unless expressly forbidden, a foreign corporation is entitled under principles of comity to access to the courts of Vermont; the denial of this right may, under certain circumstances, result in an unconstitutional restraint upon interstate commerce. Holbrook Grocery Co. v. Commissioner of Taxes, 115 Vt. 275, 57 A.2d 118 (1948).
To be entitled to access to court of Vermont, foreign corporation must conform to statutory requirements for procedure which obtain here, and which do not arbitrarily subject it to burdensome requirements because of its origin, having no reasonable support in that fact, and are not laid on other suitors in like situation. Holbrook Grocery Co. v. Commissioner of Taxes, 115 Vt. 275, 57 A.2d 118 (1948).
Requirements of valid appeal are statutory and jurisdiction of court to which the appeal taken depends upon a compliance therewith and cannot be conferred by agreement or waiver, express or implied. Holbrook Grocery Co. v. Commissioner of Taxes, 115 Vt. 275, 57 A.2d 118 (1948).
Any person who shall fraudulently make or utter or who shall forge or counterfeit any stamp prescribed by the Commissioner under the provisions of this chapter or who shall cause or procure the same to be done or who shall willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeit stamp or who shall knowingly possess any such false, altered, forged, or counterfeit stamp for the purpose of evading the tax hereby imposed shall be imprisoned for not more than five years nor less than one year.
Source. V.S. 1947, § 1156. 1939, No. 35 , § 13.
Amendments--1971 (Adj. Sess.). Deleted "in the state prison" following "imprisoned."
Each licensed wholesale dealer shall file with the Commissioner, on or before the 15th day of each month, a report for the calendar month immediately preceding, in a form prescribed by the Commissioner, showing the amount and source of cigarettes acquired, the amount of stamps purchased, a list identifying the brand families of a tobacco product manufacturer, as that term is defined in 33 V.S.A. chapter 19, subchapters 1A and 1B, the total number of cigarettes upon which stamps were affixed or, in the case of roll-your-own tobacco, the equivalent stick count, as determined by the formula set forth in 33 V.S.A. chapter 19, subchapter 1A, upon which the applicable tax was paid, and such other information as the Commissioner may require.
Added 1981, No. 31 , § 16; amended 2003, No. 14 , § 5; 2013, No. 14 , § 18.
Amendments--2013. Inserted "licensed" preceding "wholesale", "33 V.S.A. chapter 19" preceding "subchapters 1A and 1B"; and deleted "of chapter 19 of Title 33" following "subchapters 1A and 1B" in two places.
Added 1999, No. 101 (Adj. Sess.), § 2.
Reference in text. The Cigarette Labeling and Advertising Act, referred to in subdiv. (a)(1), is codified as 15 U.S.C. § 1331 et seq.
Section 5754 of the Internal Revenue Code, referred to subdiv. (a)(2), is codified as 26 U.S.C. § 5754.
Legislative findings. 1999, No. 101 (Adj. Sess.), § 1, provided:
"The General Assembly hereby finds that:
"(1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The U.S. Surgeon General has determined that smoking causes lung cancer, heart disease, other serious diseases, and that there are hundreds of thousands of tobacco-related deaths each year. These diseases often do not appear until many years after the person in question begins smoking.
"(2) It is the policy of Vermont that consumers be adequately informed about the adverse health effects of cigarette smoking by including the federally-mandated warning notices on each package of cigarettes.
"(3) It is the policy of Vermont that manufacturers and importers of cigarettes shall not make any material misrepresentation of fact regarding the health consequences of using cigarettes, including compliance with applicable federal laws, regulations, and policies.
"(4) It is the intent of the legislature to align state and federal laws, regulations, and policies relating to the manufacture, importation, and marketing of cigarettes; specifically, the federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.) and 26 U.S.C. § 5754.
"(5) The legislature finds that consumers and retailers purchasing cigarettes are entitled to be fully informed about any adverse health effects of cigarette smoking by inclusion of warning notices on each package of cigarettes and to be assured through appropriate enforcement measures that cigarettes they purchase in the state were manufactured for consumption within the United States."
There is hereby imposed and shall be paid a tax on all other tobacco products, snuff, and new smokeless tobacco possessed in the State of Vermont by any person for sale on and after July 1, 1959 which were imported into the State or manufactured in the State after that date, except that no tax shall be imposed on tobacco products sold under such circumstances that this State is without power to impose such tax, or sold to the United States, or sold to or by a voluntary unincorporated organization of the U.S. Armed Forces operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. The tax is intended to be imposed only once upon the wholesale sale of any other tobacco product and shall be at the rate of 92 percent of the wholesale price for all tobacco products except snuff, which shall be taxed at $2.57 per ounce, or fractional part thereof, new smokeless tobacco, which shall be taxed at the greater of $2.57 per ounce or, if packaged for sale to a consumer in a package that contains less than 1.2 ounces of the new smokeless tobacco, at the rate of $3.08 per package, and cigars with a wholesale price greater than $2.17, which shall be taxed at the rate of $2.00 per cigar if the wholesale price of the cigar is greater than $2.17 and less than $10.00, and at the rate of $4.00 per cigar if the wholesale price of the cigar is $10.00 or more. Provided, however, that upon payment of the tax within 10 days, the distributor or dealer may deduct from the tax two percent of the tax due. It shall be presumed that all other tobacco products, snuff, and new smokeless tobacco within the State are subject to tax until the contrary is established and the burden of proof that any other tobacco products, snuff, and new smokeless tobacco are not taxable hereunder shall be upon the person in possession thereof. Licensed wholesalers of other tobacco products, snuff, and new smokeless tobacco shall state on the invoice whether the price includes the Vermont tobacco products tax.
(b) The tax established in this section shall not be imposed on cannabis-related supplies sold by a dispensary registered under 18 V.S.A. chapter 86 to registered patients and registered caregivers, as those terms are defined in 18 V.S.A. § 4472 .
Added 1959, No. 231 , § 7; amended 1995, No. 14 , § 7, eff. April 12, 1995; 2005, No. 191 (Adj. Sess.), § 38; 2007, No. 81 , § 6, eff. June 11, 2007; 2009, No. 1 (Sp. Sess.), § H.38; 2009, No. 1 60 (Adj. Sess.), § 36; 2011, No. 45 , § 22; 2013, No. 14 , § 19, eff. June 30, 2013; 2013, No. 174 (Adj. Sess.), § 39; 2015, No. 54 , § 50; 2019, No. 28 , § 2.
2020. In subsec. (b), substituted "cannabis" for "marijuana" in accordance with 2019, No. 164 (Adj. Sess.), § 32 and 2019, No. 167 (Adj. Sess.), § 26.
Amendments--2019 Added the subsec. (a) designation, and added subsec. (b).
Amendments--2015. Substituted "$2.57 per ounce" for "$2.29 per ounce" twice and "$3.08 per package " for "$2.75 per package " following "smokeless tobacco, at the rate of ".
Amendments--2013 (Adj. Sess.). Substituted "$2.29 per ounce" for "$1.87 per ounce" twice and "$2.75 per package" for "$2.24 per package" following "smokeless tobacco, at the rate of".
Amendments--2011. Substituted "$2.17" for "$1.08 twice in the second sentence.
Amendments--2009 (Adj. Sess.) Substituted "$1.87" for "$1.66" in two places and "$2.24" for "$1.99" and added "and cigars with a wholesale price greater than $1.08, which shall be taxed at the rate of $2.00 per cigar if the wholesale price of the cigar is greater than $1.08 and less than $10.00, and at the rate of $4.00 per cigar if the wholesale price of the cigar is $10.00 or more" in the second sentence.
Amendments--2009 In the second sentence, substituted "is intended to be imposed only once upon the wholesale sale of any" for "on" after "Such tax", substituted "product and" for "products", substituted "92" for "41", substituted "and new smokeless tobacco, which shall be taxed at the greater of $1.66 per ounce or, if packaged for sale to a consumer in a package that contains less than 1.2 ounces of the new smokeless tobacco, at the rate of $1.99 per package" for "and is intended to be imposed only once upon any tobacco product" and made a minor punctuation change.
Amendments--2007. Added the fifth sentence.
Amendments--2005 (Adj. Sess.). In the first sentence, inserted "except roll-your-own tobacco and little cigars taxed under section 7771 of this title" following the first occurrence of "tobacco products"; and in the second sentence, inserted "for all tobacco products except snuff which shall be taxed at the rate of $1.49 per ounce, or fractional part thereof" following "wholesale price".
Amendments--1995 Substituted "41" for "twenty" preceding "percent" in the second sentence and deleted the fifth sentence.
Applicability--1995 amendment. 1995, No. 14 , § 19(2), eff. April 12, 1995, provided that the amendment to this section by section 7 of the act shall apply to tobacco products held by distributors and dealers on and after July 1, 1995.
Cross references. Tobacco products subject to floor stock tax, see § 7814 of this title.
The licensed wholesale dealer shall be liable for the payment of the tax on tobacco products which he or she imports or causes to be imported into the State, or which he or she manufactures in this State, and every licensed wholesale dealer authorized by the Commissioner to make returns and pay the tax on tobacco products sold, shipped, or delivered by him or her to any person in the State, shall be liable for the collection and payment of the tax on all tobacco products sold, shipped, or delivered. Every retail dealer shall be liable for the collection of the tax on all tobacco products in his or her possession at any time, upon which the tax has not been paid by a licensed wholesale dealer and the failure of any retail dealer to produce and exhibit to the Commissioner or his or her authorized representative, upon demand, an invoice by a licensed wholesale dealer for any tobacco products in his or her possession, shall be presumptive evidence that the tax thereon has not been paid and that such retail dealer is liable for the collection of the tax thereon. The amount of taxes advanced and paid by a licensed wholesale dealer or retail dealer as hereinabove provided shall be added and collected as part of the sales price of the tobacco products.
Added 1959, No. 231 , § 7; amended 1971, No. 73 , § 32, eff. April 16, 1971; 2015, No. 57 , § 79, eff. June 11, 2015.
Amendments--2015. Substituted "licensed wholesale dealer" for "distributor" wherever it appeared throughout the section, and inserted "retail" preceding "dealer" in three places.
Amendments--1971. Deleted the fourth sentence.
Every licensed wholesale dealer shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner, showing the quantity and wholesale price of all tobacco products sold, shipped, or delivered by him or her to any person in the State during the preceding calendar month. Such returns shall contain such further information as the Commissioner of Taxes may require. Every licensed wholesale dealer shall pay to the Commissioner with the filing of such return, the tax on tobacco products for such month imposed under this subchapter. When the licensed wholesale dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due.
Added 1959, No. 231 , § 7; amended 1967, No. 346 (Adj. Sess.), § 5; 2015, No. 57 , § 80, eff. June 11, 2015.
Amendments--2015. Substituted "licensed wholesale dealer" for "distributor" in the section heading and in three places in the section.
Amendments--1967 (Adj. Sess.). Section amended generally.
Added 1959, No. 231 , § 7; amended 1995, No. 14 , § 10, eff. April 12, 1995; 2001, No. 140 (Adj. Sess.), § 25; 2001, No. 140 (Adj. Sess.), § 27, eff. July 1, 2003; 2005, No. 191 (Adj. Sess.), § 39; 2009, No. 1 (Sp. Sess.), § H.39; 2011, No. 45 , § 27a; 2013, No. 174 (Adj. Sess.), § 40; 2015, No. 54 , § 51.
Amendments--2015. Subsec. (a): Substituted '2015" for "2014" in four places.
Subsec. (b): Substituted "2015" for "2014" in seven places, and "$0.33 per stamp" for "$0.13 per stamp" at the end of the third sentence.
Amendments--2013 (Adj. Sess.). Subsec. (a): Substituted "retail dealer" for "retailer" in five places, "2014" for "2006" in four places, and deleted "o'clock" following "12:01 a.m." twice.
Subsec. (b): Substituted "retail dealer" for "retailer" in three places, "2014" for "2011" in seven places, and "$0.13 per stamp" for "$0.38 per stamp" at the end of the third sentence.
Amendments--2011. Subsec. (b): Amended generally.
Amendments--2009. Subsec. (b): Deleted "o'clock" after "a.m." and substituted "following enactment of this act" for "2006" throughout the subsection; and substituted "$0.25" for "$0.60" before "per" in the third sentence.
Amendments--2005 (Adj. Sess.). Subsec. (a): Substituted "snuff" for "tobacco products" throughout, in the first sentence, substituted "in the amount by which the new tax exceeds the amount of the tax already paid on the snuff" for "at the rate of 21 percent of the wholesale price of each tobacco product", in the second and third sentences, substituted "2006" for "1995" throughout, and in the fourth sentence, substituted "August 25, 2006" for "July 25, 1995".
Amendments--2001 (Adj. Sess.) Subsec. (b): 2002, No. 140 (Adj. Sess.), § 25, eff. July 1, 2002, substituted "July 1, 2002" for "July 1, 1995" throughout the subsection, substituted "24.5 mills for each cigarette" for "12 mills for each cigarette" in the second sentence, substituted "49 cents per stamp" for "24 cents per stamp" near the end of the third sentence, and substituted "September 25, 2002" for "July 25, 1995" throughout the subsection.
Subsec. (b): 2002, No. 140 (Adj. Sess.), § 27, eff. July 1, 2003, substituted "July 1, 2003" for "July 1, 2002" throughout the subsection, substituted "13 mills for each cigarette" for "24.5 mills for each cigarette" in the second sentence, substituted "26 cents per stamp" for "49 cents per stamp" near the end of the third sentence, and substituted "September 25, 2003" for "September 25, 2002" throughout the subsection.
Effective date of 2002 amendment. 2001, No. 140 (Adj. Sess.), § 43(5) provides that section 27 of this act [which amends subsec. (b) of this section] shall take effect July 1, 2003.
All resident licensed wholesale dealers within the State are required to pay the tax on tobacco products for which they may be liable. A person outside this State who ships or transports tobacco products to retailers in this State, to be sold by those retailers, may make application for license as a nonresident licensed wholesale dealer, be granted such license by the Commissioner, and thereafter be subject to all the provisions of this chapter so far as the same pertain to tobacco products, and be entitled to act as a licensed wholesale dealer, provided he or she files proof with his or her application that he or she has appointed the Secretary of State as his or her agent for service of process relating to any matter or issue arising under this chapter. Such nonresident person shall also agree to submit his or her books, accounts, and records to examination during reasonable business hours by the Commissioner or his or her duly authorized agent.
Added 1959, No. 231 , § 7; amended 1981, No. 31 , § 17; 2013, No. 14 , § 20.
Amendments--2013. Substituted "Licensed wholesale dealers" for "Distributor" in the section heading and amended section generally.
Amendments--1981. Deleted the former third, fourth and sixth sentences.
At the time of delivering other tobacco products, snuff, or new smokeless tobacco to any person, each licensed wholesale dealer shall make a true duplicate invoice showing the date of delivery, and the items and the wholesale price of each item in each shipment of other tobacco products, snuff, and new smokeless tobacco delivered, and the name of the purchaser to whom delivery is made, and shall retain the same for a period of three years, subject to the use and inspection of the Commissioner. Each licensed wholesale dealer shall procure and retain invoices showing the items and wholesale price of each item in each shipment of other tobacco products, snuff, or new smokeless tobacco received by him or her, the date of receipt, and the name of the shipper, and shall retain the same for a period of three years, subject to the use and inspection of the Commissioner. The Commissioner, by regulation, may provide that whenever other tobacco products, snuff, or new smokeless tobacco are shipped into the State, the railroad company, express company, trucking company, or other carrier transporting any shipment thereof shall file with the Commissioner a copy of the freight bill within 10 days after the delivery in the State of each shipment. All licensed wholesale dealers shall maintain and keep for a period of three years such other records of tobacco products received, sold, or delivered within the State as may be required by the Commissioner. The Commissioner or authorized agents of the Commissioner are hereby authorized to examine the books, papers, invoice, and other records, stock of other tobacco products, snuff, and new smokeless tobacco in and upon any premises where the same are placed, stored, and sold, and equipment of any such dealer pertaining to the sale and delivery of other tobacco products, snuff, and new smokeless tobacco taxable under this subchapter. To verify the accuracy of the tax imposed and assessed by this subchapter, each such person is hereby directed and required to give to the Commissioner or authorized agents of the Commissioner the means, facilities, and opportunity for such examinations as are herein provided for and required.
Added 1959, No. 231 , § 7; amended 2013, No. 14 , § 21.
Added 1959, No. 231 , § 7; amended 1971, No. 73 , § 33, eff. April 16, 1971; 1989, No. 222 (Adj. Sess.), § 13; 2007, No. 81 , § 5, eff. June 11, 2007; 2013, No. 73 , § 10, eff. June 5, 2013.
Revision note. In subsec. (b), inserted "of this title" following "section 7816" to conform reference to V.S.A. style.
Amendments--2013. Subsec. (a): Added the third and fourth sentence.
Amendments--2007. Deleted former subsec. (a) and redesignated former subsecs. (b) and (c) as present subsecs. (a) and (b); added the second sentence in subsec. (a); and in subsec. (b), substituted "with subsection (a) of" for "with (a) or (b) of" in the first sentence.
Amendments--1989 (Adj. Sess.). Subsec. (c): Substituted "60" for "20" and made other minor changes in punctuation in the first sentence.
Applicability--2007 amendment 2007, No. 81 , § 26(2), eff. June 11, 2007, provides that Sec. 5 of the act, which amended this section, shall apply with regard to returns with a filing due date of July 1, 2004, or after.
A tax on tobacco products imposed by this subchapter and all increases, interest, and penalties thereon shall become, from the date it is due and payable, a personal debt from the person liable to pay the same to the State of Vermont, to be recovered in a civil action under this section.
Added 1959, No. 231 , § 7.
Revision note. Reference to "an action of contract" changed to "a civil action" to conform to Rule 2, Vermont Rules of Civil Procedure pursuant to 1971, No. 185 (Adj. Sess.), § 236(d). See note under § 219 of Title 4.
Whenever any tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there, or have become unfit for use and consumption or unsalable or have been destroyed, the licensed wholesale dealer shall be entitled to a refund of the actual amount of tax paid with respect thereto. If the Commissioner is satisfied that any licensed wholesale dealer is entitled to a refund, he or she shall so certify to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the licensed wholesale dealer entitled to receive such refund.
Added 1959, No. 231 , § 7; amended 1983, No. 195 (Adj. Sess.), § 5(b); 2015, No. 57 , § 81, eff. June 11, 2015.
Reference to "finance director" changed to "commissioner of finance" to conform to new title and reorganization of state government pursuant to 1971, No. 92 . See § 2201 et seq. of Title 3.
Amendments--2015. Inserted "licensed wholesale" preceding "dealer" in three places and made gender neutral changes.
Amendments--1983 (Adj. Sess.). Substituted "commissioner of finance and information support" for "commissioner of finance" in the second sentence.
Former § 7820. Former § 7820, relating to civil penalties, was derived from 1959, No. 231 , § 7 and amended by 1965, No. 41 , § 2; 1979, No. 105 (Adj. Sess.), § 23 and 1981, No. 191 (Adj. Sess.), § 7.
Any person who shall fail, neglect, or refuse to comply with or shall violate the provisions of this chapter relating to the tax on tobacco products or the rules and regulations adopted by the Commissioner under this chapter relating to such tax shall be guilty of a misdemeanor and upon conviction for a first offense shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both such fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 nor more than $500.00, or be imprisoned for not more than six months, or both such fine and imprisonment in the discretion of the court. This section shall not apply to violations of sections 7731-7734 and 7776 of this title.
Added 1959, No. 231 , § 7; amended 2015, No. 57 , § 82, eff. June 11, 2015.
Reference in text. Section 7733, referred to in the phrase "sections 7731-7734" in this section, was repealed by 1981, No. 31 , § 18.
Amendments--2015. Substituted "person" for "distributor or dealer" preceding "who shall" and "adopted" for "promulgated" following "regulations" in the first sentence.
The provisions of subchapters 1-3 of this chapter shall apply to the tobacco products tax imposed by this subchapter unless they are clearly applicable only to the tax on cigarettes and the enforcement thereof.
The revenue generated by the taxes imposed under this chapter shall be credited to the General Fund.
Added 1995, No. 14 , § 8; amended 1999, No. 152 (Adj. Sess.), § 272a; 2005, No. 215 (Adj. Sess.), § 314; 2009, No. 1 (Sp. Sess.), § E.307.3, eff. June 2, 2009; 2011, No. 75 (Adj. Sess.), § 109; 2019, No. 6 , § 70, eff. April 22, 2019.
Amendments--2019 Substituted "General Fund" for "State Health Care Resources Fund established by 33 V.S.A. § 1901d".
Amendments--2011 (Adj. Sess.) Deleted "and the Catamount fund established by 33 V.S.A. § 1986" from the end of the section.
Amendments--2009. Added "and the Catamount fund established by section 1986 of Title 33" after "33."
Amendments--2005 (Adj. Sess.). Substituted "state health care resources fund established by section 1901d of Title 33" for "Vermont health access trust fund established by subchapter 3 of chapter 19 of Title 33".
Retroactive effective date--2019 2019, No. 6 , § 105(a), provides: "Notwithstanding 1 V.S.A. § 214 or any other act or provision, Secs. 64-72 (State Health Care Resources Fund), 74 (32 V.S.A. § 10503), 75 (33 V.S.A. § 1951), and 76 (33 V.S.A. § 1956) and Sec. 85 amending 16 V.S.A. § 2857 shall take effect on passage and apply retroactively to July 1, 2018."
Former §§ 7901-7905. Former § 7901, relating to filing of contracts, was derived from V.S. 1947, § 1175; 1939, No. 32 , § 1, and amended by 1963, No. 37 , § 21.
Former § 7902, relating to gross receipts tax, was derived from V.S. 1947, § 1176; 1939, No. 32 , § 2, and amended by 1979, No. 105 (Adj. Sess.), § 24.
Former § 7903, relating to construction of chapter, was derived from V.S. 1947, § 1177, and 1939, No. 32 , § 3.
Former § 7904, relating to penalty for violation of any provision of this chapter, was derived from V.S. 1947, § 1178; 1939 No. 32, § 4, and had been previously repealed by 1979, No. 105 (Adj. Sess.), § 25.
Former § 7905, relating to penalties and interest for delinquent tax returns or payments, was derived from 1979, No. 105 (Adj. Sess.), § 26.
2020. Chapter 207 was originally enacted as 7 V.S.A. ch. 207 by 2019, No. 164 (Adj. Sess.), § 14 but was redesignated as 32 V.S.A. ch. 207 for consistency with other taxation provisions of the V.S.A and with the chapter's apparent internal references to other provisions of Title 32.
Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.
Former § 7901. Former § 7901, relating to filing of contracts, was derived from V.S. 1947, § 1175; 1939, No. 32 , § 1, and amended by 1963, No. 37 , § 21. This section was previously repealed by 1991, No. 167 (Adj. Sess.), § 66(2).
2020. In subdivs. (1) and (3), substituted "7 V.S.A. § 831" for "section 831 of this title", and subdivs. (2) and (4)-(7), substituted "7 V.S.A. § 861" for "section 861 of this title," in light of the redesignation of chapter 207 in this title.
Former § 7902. Former § 7902, relating to gross receipts tax, was derived from V.S. 1947, § 1176; 1939, No. 32 , § 2, and amended by 1979, No. 105 (Adj. Sess.), § 24. This section was previously repealed by 1991, No. 167 (Adj. Sess.), § 66(2).
Former § 7903. Former § 7903, relating to construction of chapter, was derived from V.S. 1947, § 1177, and 1939, No. 32 , § 3. This section was previously repealed by 1991, No. 167 (Adj. Sess.), § 66(2).
Former § 7904. Former § 7904, relating to penalty for violation of any provision of this chapter, was derived from V.S. 1947, § 1178; 1939 No. 32, § 4, and had been previously repealed by 1979, No. 105 (Adj. Sess.), § 25. This section was previously repealed by 1991, No. 167 (Adj. Sess.), § 66(2).
Former § 7905. Former § 7905, relating to penalties and interest for delinquent tax returns or payments, was derived from 1979, No. 105 (Adj. Sess.), § 26. This section was previously repealed by 1991, No. 167 (Adj. Sess.), § 66(2).
The statutory purpose of the exemption for cannabis and cannabis products sold by any dispensary as authorized under 7 V.S.A. chapter 37 in subdivision 7902(d)(2) of this title is to lower the cost of medical products in order to support the health and welfare of Vermont residents.
Former §§ 8001-8005. Former § 8001, relating to corporation organization fees, was derived from V.S. 1947, § 984; 1937, No. 30 , § 1; P.L. § 920; 1933, No. 26 , § 1; 1925, No. 81 , § 8; 1921, No. 42 ; G.L. § 1066; 1915, No. 60 , § 1; 1910, No. 143 , § 1; P.S. §§ 800-802; 1902, No. 67 , § 1; 1898, No. 19 , §§ 103, and amended by 1963, No. 37 , § 22; 1967, No. 278 (Adj. Sess.), § 22.
Former § 8002, relating to fees for amending corporate charters and articles of association, was derived from V.S. 1947, § 985; P.L. § 921; 1919, No. 47 , § 1; G.L. § 1067; 1915, No. 60 , § 2; P.S. § 803; 1900, No. 15 , § 1, and amended by 1963, No. 37 , § 23; 1967, No. 278 (Adj. Sess.), § 23.
Former § 8003, relating to foreign corporation fees, was derived from V.S. 1947, § 986; P.L. § 922; 1925, No. 29 , § 1; G.L. § 1068; 1915, No. 60 , § 3, and amended by 1963, No. 37 , § 24; 1967, No. 278 (Adj. Sess.), § 24; 1969, No. 159 (Adj. Sess.), § 1.
Former § 8004, relating to valuation of non par shares, was derived from V.S. 1947, § 5812; P.L. § 5838; 1925, No. 81 , § 8.
Former § 8005, relating to application of the chapter, was derived from V.S. 1947, § 987; P.L. § 923; G.L. § 1069; 1915, No. 60 , § 4.
Article 1. Tax Imposed.
Article 2. Returns and Payment of Tax.
Article 3. Inspection and Examination.
Article 4. Penalties and Forfeitures.
SUBCHAPTER 2. RAILROADS
Article 1. Assessment and Payment of Tax.
Article 2. Report of Earnings.
Article 3. Definition of Appraisal Terms.
Article 4. Appraisal of Railroad Property Generally.
Article 5. Appraisal of Electric Plants and Transmission Lines.
Article 6. Time for Appraisals.
Article 7. Records and Notice of Appraisal.
Article 8. Appeals from Appraisals.
Article 9. Petition and Hearing for Relief.
SUBCHAPTER 3. STEAMBOAT, CAR AND TRANSPORTATION COMPANIES
SUBCHAPTER 4. EXPRESS COMPANIES
SUBCHAPTER 5. TELEGRAPH COMPANIES
SUBCHAPTER 6. TELEPHONE COMPANIES
SUBCHAPTER 7. INSURANCE COMPANIES
ARTICLE 1. Tax Imposed
Cross references. Corporations, generally, see 11A V.S.A. chapter 1.
Corporations, partnerships, and associations, generally, see Title 11.
A State tax for the payment of State expenses is hereby assessed upon the property, business or corporate franchises of railroad, insurance, guaranty, transportation, mortgage, loan, or investment companies, and shall be payable in money to the Commissioner of Taxes for the use of the State as hereinafter provided.
Amended 1997, No. 156 (Adj. Sess.), § 10, eff. April 29, 1998.
Source. 1951, No. 25 , V.S. 1947, § 1002. 1947, No. 20 , § 6. P.L. § 939. G.L. § 966. P.S. § 686. 1902, No. 20 , § 1, V.S. § 547. 1890, No. 3 , § 1. 1882, No. 1 , § 1. R. L. §§ 3662, 3663. 1880, No. 82 , §§ 1, 2.
Amendments--1997 (Adj. Sess.). Deleted "express, telegraph, steamboat, car, and sleeping car companies" and "other corporations, persons, associations, societies or firms" from the list of entities subject to taxation.
Act 1882, No. 1 , held unconstitutional to the extent that it taxed gross receipts from interstate business. Rutland R.R. v. Central Vermont R.R., 63 Vt. 1, 21 A. 262 (1890), appeal dismissed, 159 U.S. 630, 16 S. Ct. 113, 40 L. Ed. 284 (1895).
All taxes imposed by this chapter shall be a first lien upon all property of the person or corporation required to pay such taxes, except as otherwise provided in this chapter, until the same are fully paid. All persons or corporations that purchase or otherwise acquire title to any of such property, except in the due course of business for which such corporation owning the same has been chartered, shall be liable to the State for all such taxes due or accrued at the time of such purchase or transfer of title.
Source. V.S. 1947, § 1003. P.L. § 940. G.L. § 967. P.S. § 687. 1904, No. 29 , § 28.
ARTICLE 2. Returns and Payment of Tax
The Commissioner shall formulate forms requiring the statement of facts necessary to determine the amount of each tax prescribed in this chapter. On request, he or she shall furnish such forms by mail or otherwise to each person or corporation required to pay such tax. If he or she deems it necessary, he or she shall furnish forms to any person who may have acted as an agent or broker in this State for a foreign insurance or guaranty company not making returns to this State for the purpose of taxation, or who within this State may have solicited, arranged for, or effected a contract of insurance, guarantyship, or suretyship for another person with such foreign company.
Source. V.S. 1947, § 999. P.L. § 936. G.L. § 980. P.S. § 696. R. 1906, § 645. 1902, No. 20 , § 3. V.S. § 549. 1890, No. 3 , § 1882, No. 1 , § 3.
A person or corporation required by this chapter to pay a tax and all persons or corporations to whom the Commissioner sends forms shall fill out such forms, answer all interrogatories therein contained, and return the same as hereinafter provided. Such forms, so filled out, shall be subscribed and sworn to by the person making the return, if made by an individual or firm or, if made by a corporation, by its clerk, treasurer, or other proper officer.
Source. V.S. 1947, § 1000. P.L. § 937. G.L. § 981. P.S. § 697. 1902, No. 20 , § 4. V.S. § 550. 1890, No. 3 , § 4. 1882, No. 1 , § 4.
Revision note. Deleted comma preceding "shall fill out" in the first sentence to correct a grammatical error.
One copy of the form filled out and sworn to as provided in section 8122 of this title shall be returned at the expense of the party making the same to the Commissioner and one copy shall be retained by the person or corporation making the return. When required to be made annually, such return shall be made and filed except as otherwise provided in this chapter, on or before September 15 for the fiscal year ending with June 30 next preceding. When required to be made semiannually, such return shall be made and filed, except as otherwise provided in this chapter, on or before March 15 and September 15 for the semiannual periods ending with the last day of December and June next preceding, respectively.
Source. V.S. 1947, § 1001. 1943, No. 21 , § 1. P.L. § 938. G.L. § 982. P.S. § 698. 1904, No. 29 , § 1. 1902, No. 20 , § 5. V.S. § 551. 1890, No. 3 , § 5. 1884, No. 5 , § 1. 1882, No. 1 , § 5.
Cross references. Failure to make returns, see § 8162 of this title.
Within 30 days after making returns, except as otherwise provided in this chapter, the person or corporation making same shall forward to the Commissioner the amount of the annual or semiannual tax for the period covered by the returns.
Source. V.S. 1947, § 1004. 1943, No. 21 , § 2. P.L. § 941. G.L. § 983. P.S. § 699. 1902, No. 20 , § 6. V.S. § 552. 1890, No. 3 , § 6. 1884, No. 5 , § 2. 1882, No. 1 , § 6.
Cross references. Failure to pay tax, see § 8162 of this title.
Time for payment of tax by insurance companies, see § 8553 of this title.
Time for payment of tax by railroads, see § 8211 of this title.
Time for payment of tax by telephone companies, see §§ 8521 and 8522 of this title.
ARTICLE 3. Inspection and Examination
The Commissioner may examine any book, record, or paper of a corporation or person required by this chapter to make returns and pay a tax, concerning any matter as to which information is required to carry out the provisions of this chapter.
Source. V.S. 1947, § 993. P.L. § 929. G.L. § 973. P.S. § 689. R. 1906, § 638. 1902, No. 20 , § 65. V.S. § 590. 1890, No. 3 , § 43. 1882, No. 1 , § 26.
On application of the Commissioner, a Justice of the Supreme Court or a Superior judge shall designate a master who may cite any officer, stockholder, agent, or clerk of a corporation or person required by this chapter to make returns or pay a tax, to appear before him or her for examination upon oath by the Commissioner, or to produce any book, record, or paper for inspection by the Commissioner concerning any matter as to which information is required to carry out the provisions of this chapter. By order of such Justice or judge, such testimony may be taken stenographically and transcribed in whole or in part for the use of the Commissioner, at the expense of the State. The fees and necessary expenses of a master so designated shall be fixed by the Justice or judge making the designation and paid by the State.
Source. V.S. 1947, § 994. P.L. § 930. G.L. § 974. P.S. § 690. R. 1906, § 639.
Revision note. Deleted "in chancery" following "master" in the first sentence to conform reference to Rule 53, Vermont Rules of Civil Procedure pursuant to No. 185 (Adj. Sess.), § 236(a). See note under § 219 of Title 4.
Such citation shall issue and be served like a writ of summons and shall require the person therein named to appear within a reasonable time which shall be stated therein. When books, records, or papers are required to be produced, the same shall be designated in the citation. When it appears during a hearing that an inspection should be had of books, records, or papers other than those named in such citation, the master may order that such books, records, or papers be forthwith produced for such inspection by the Commissioner.
Source. V.S. 1947, § 995. P.L. § 931. G.L. § 975. P.S. § 691. R. 1906, § 640.
Cross references. Service of summons, see Rule 4, Vermont Rules of Civil Procedure.
Excepting an officer, stockholder of a corporation, or a person required by this chapter to file a return and pay a tax, a person cited to appear before a master, designated pursuant to section 8142 of this title, shall be allowed the same attendance and travel fees as witnesses in Superior Court. Such fees shall be paid by the State on the certificate of the Commissioner.
Source. V.S. 1947, § 996. P.L. § 932. G.L. § 976. P.S. § 692. R. 1906, § 641.
Amendments--1973 (Adj. Sess.). Changed "county court" to "Superior Court".
Cross references. Fees of witnesses in superior court, see § 1551 of this title.
An officer, agent, clerk, or person who refuses to appear and be sworn or to testify as required by Article 3 of this subchapter or to show the Commissioner the books, records, or papers as required by Article 3 of this subchapter shall be fined not more than $5,000.00 nor less than $500.00.
Source. V.S. 1947, § 997. P.L. § 933. G.L. § 977. P.S. § 693. R. 1906, § 642. 1902, No. 20 , § 66. V.S. § 591. 1890, No. 3 , § 44. 1881, No. 1 , § 27.
Revision note. Words "as required by article 3 of this subchapter" were substituted for "with reference to such matters" in the first instance and inserted in the second instance, in order to clarify the section.
When the Commissioner finds that owing to the incorrectness of a return or any other cause, a tax paid pursuant to this chapter is too small, he or she shall assess an additional tax sufficient to cover the deficit and shall forthwith notify the parties so assessed. The administrative provisions of chapters 103 and 151 of this title shall apply to assessments and refund claims under this chapter, including those provisions governing interest and penalty in section 3202 of this title, appeals, and collection of assessments.
Amended 2015, No. 57 , § 87, eff. June 11, 2015; 2015, No. 134 (Adj. Sess.), § 18, eff. May 25, 2016.
Source. V.S. 1947, § 998. P.L. § 934. G.L. § 978. P.S. § 694. 1902, No. 20 , § 67. V.S. § 592. 1890, No. 3 , § 45. 1882, No. 1 , § 28.
Amendments--2015 (Adj. Sess.). In the second sentence, inserted "of this title" following "chapters 103 and 151" and "in section 3202 of chapter 103" following "interest and penalty".
When an officer of a corporation, whose returns to the Commissioner are sworn to in another state, willfully makes a false statement as to a material fact required in such returns, such corporation shall forfeit to this State the sum of $300.00.
Source. V.S. 1947, § 1007. P.L. § 944. G.L. § 987. P.S. § 703. R. 1906, § 652.
A person who willfully swears falsely to any return, statement, or certificate mentioned in this chapter or upon an examination before a master as provided in section 8142 of this title, shall be guilty of perjury.
Source. V.S. 1947, § 1008. P.L. § 945. G.L. § 986. P.S. § 702. R. 1906, § 651. 1902, No. 20 , § 70.
ARTICLE 4. Penalties and Forfeitures
When a foreign insurance, surety or guaranty company, or an agent thereof fails to make returns or to pay the taxes as required in this chapter, the Commissioner shall notify the Commissioner of Financial Regulation thereof, who shall thereupon revoke the license of such company and its agents to do business in this State. Notice in writing of such revocation shall be mailed by the Commissioner of Financial Regulation to such company addressed to its principal office or place of business in the United States and to the Commissioner of Taxes. In the discretion of the Commissioner of Financial Regulation, such notice may be sent by mail or otherwise to any or all of the agents of such company residing in this State. The license of foreign loan, mortgage, or investment companies in like manner and for like causes shall be revoked by the Commissioner of Financial Regulation and like notice thereof shall be given by such Commissioner.
Amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012.
Source. V.S. 1947, § 1006. P.L. § 943. G.L. § 985. 1917, No. 160 , § 2. P.S. § 701. 1904, No. 29 , § 2. 1902, No. 20 , §§ 8, 9. V.S. § 554. 1890, No. 3 , § 9. 1882, No. 1 , § 9.
Amendments--2011 (Adj. Sess.). Substituted "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration" throughout the section.
Amendments--1995 (Adj. Sess.) Substituted "commissioner of banking, insurance, securities, and health care administration" for "commissioner of banking, insurance, and securities" wherever it appeared throughout the section.
Amendments--1989 (Adj. Sess.). Substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" wherever it appeared.
Cross references. Foreign corporations, generally, see 11A V.S.A. chapter 15.
Taxes imposed by this chapter may be recovered in the name of the State in a civil action, on the statute imposing them, returnable to any Superior Court. The penalties so imposed may be so recovered in a civil action on the statute imposing them. The amount of taxes assessed or penalties accrued up to the time of trial may be recovered in such suit; but a Court wherein an action is pending to recover a forfeiture, in its discretion, may remit such part thereof as it shall deem just and equitable in the circumstances. The State shall not be required in any proceeding under this chapter to furnish recognizance or bond for costs, nor injunction bonds. Upon final judgment, the Court may make such order relating to the payment of costs, by the State or the defendant, as it shall deem just and equitable.
Amended 1965, No. 194 , § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 219.
Source. V.S. 1947, § 1009. P.L. § 946. G.L. § 988. 1917, No. 254 , § 957. P.S. § 704. R. 1906, § 653. 1904, No. 29 , § 20. 1902, No. 20 , § 10. V.S. § 555. 1890, No. 3 , § 10. 1882, No. 1 , § 10.
Revision note. References to "an action of contract" and "an action of tort" changed to "a civil action" to conform to Rule 2, Vermont Rules of Civil Procedure pursuant to 1971, No. 185 (Adj. Sess.), § 236(d). See note under § 219 of Title 4.
Amendments--2009 (Adj. Sess.) Deleted "or district" following "superior" in the first sentence.
Amendments--1973 (Adj. Sess.). Changed "county" to "superior" preceding "or district" in the first sentence.
Amendments--1965. Substituted "district" for "municipal" court in the first sentence.
So much of the charter of any corporation or company organized under the laws of this State as exempts such corporation from taxation, so far as it conflicts with this chapter, is hereby repealed.
Source. V.S. 1947, § 1051. P.L. § 1024. G.L. § 1065. P.S. § 798. 1902, No. 20 , § 69. V.S. § 594. 1890, No. 3 , § 49. 1882, no. 1, § 43.
ARTICLE 1. Assessment and Payment of Tax
Amended 1971, No. 79 , § 1, eff. date, see note set out below.
Source. V.S. 1947, § 1023. 1943, No. 21 , § 4. 1941, No. 20 , § 1. 1939, No. 28 , § 1. 1935 S., No. 2, § P.L. § 959. G.L. § 1001. 1908, No. 28 , § 1. P.S. § 713. 1904, No. 29 , § 4. 1902, No. 20 , § 19. V.S. § 559. 1890, No. 3 , § 14. 1882, No. 1 , §§ 12, 13.
Revision note. In subsec. (a), "hereinafter" substituted for "hereinbefore" to conform with the rearrangement of this chapter.
Amendments--1971. Designated the existing provisions of the section as subsec. (a), substituted "taxable year" for "fiscal year beginning with January 1" preceding "there is" in the first sentence of that subsection and added subsec. (b).
Effective date of amendments--1971 amendment. 1971, No. 79 , § 2, provided: "This act [which amended this section] shall take effect for the taxable year 1971 and succeeding years, and the first payment of tax revenues under this act to the towns shall be made not later than May 15, 1972."
Cross references. Exemption of railroad property from local taxation, see § 3803 of this title.
This section and section 3803 of this title refer to the same general subject matter and thus are to be read in pari materia. 1964-66 Op. Atty. Gen. 227.
Taxes assessed against street railway company under this section and sections 8261, 8281-8286 of this title on appraised value of its property, acquired, constructed, or used for railroad business or purposes, including franchises, rights of way, etc., were properly given priority in receivership proceedings, such a tax being a property tax and not a franchise tax. Westinghouse Electric Mfg. Co. v. Barre & Montpelier Traction & Power Co., 98 Vt. 130, 126 A. 594 (1924).
The legislature never intended to force a tax payment under the terms of this section when the tax would come from the state itself, since, as a matter of public policy, the state should not be required to incur administrative expense in the tax and public service departments by paying itself taxes. 1964-66 Op. Atty. Gen. 211.
During the process abandonment and winding up, when trains have ceased to run, railroad corporation is still operating and owning a railroad and subject to state tax only under this section. 1964-66 Op. Atty. Gen. 227.
When a railroad is operated in this State by a person or corporation, under a lease or other contract, taxes assessed thereon under the provisions of section 8211 of this title shall be paid by the lessee of such railroad or holder of such contract and be charged against and deducted from any payment due or to become due under such lease or contract unless it is otherwise expressly stipulated therein.
Source. V.S. 1947, § 1024. P.L. § 960. G.L. § 1002. 1912, No. 50 , § 2. P.S. § 718. 1902, No. 20 , § 22. V.S. § 564. 1890, No. 3 , § 19. 1882, No. 1 , § 14.
Provision that in case of railroad operated under lease, tax shall be paid by lessee and deducted from rent covenanted for in lease, is not unconstitutional as against the lessor in that it impairs the obligation of contact, as the state may adopt that method of collecting the tax from the lessor. Rutland R.R. v. Central Vermont R.R., 63 Vt. 1, 21 A. 262 (1890), appeal dismissed, 159 U.S. 630, 16 S. Ct. 113, 40 L. Ed. 284 (1895).
ARTICLE 2. Report of Earnings
A person or corporation owning or operating a railroad located in whole or in part in this State, annually, on or before July 1, shall file with the Commissioner a sworn copy of the Interstate Commerce Commission report, and upon forms to be prepared and furnished at the expense of the State, a report for the year ending December 31 next preceding. Such report shall show, among other things, the amount of gross and net earnings of such person or corporation. If any portion of such railroad is without this State, such returns shall give the amount of gross and net earnings per mile of such road, the length of the entire main line of road and the number of miles thereof in this State, the kind and weight of rail used on its main line, the kind and number of ties per mile, the kind of ballast, the number of miles of side and spur tracks, a list of its equipment, the amount and the value of its capital stock, its funded and floating debt, its surplus, its bonds secured by mortgage or other securities on the property of such person or corporation, the market value of its stock and bonds and the amount of dividends, interest or indebtedness paid annually or semiannually. If a railroad is leased and operated by the lessee, such returns shall also give the amount paid for rental thereof and any other matter required by the Commissioner to carry out the provisions of this chapter. Whenever required in writing by the Commissioner, such person or corporation shall render a sworn statement of such other and further facts relating to its financial or physical condition as shall be required by him or her in making the appraisal hereinafter mentioned.
Amended 1975, No. 43 , § 1, eff. April 14, 1975.
Source. V.S. 1947, § 1011. P.L. § 948. G.L. § 990. P.S. § 705. 1902, No. 20 , § 11 V.S. § 556. 1890, No. 3 , § 11. 1886, No. 3 . 1882, No. 1 , § 11.
Amendments--1975. In the first sentence substituted "July 1" for "September 15", inserted "a sworn copy of the Interstate commerce commission report" and substituted "December 31" for "June 30".
The Commissioner may permit a person or corporation required to report to him or her under the provisions of section 8241 of this title, which has an established system of bookkeeping or accounting covering a fiscal year ending at a time other than December 31, to make its report covering its fiscal year last prior to the time of making such report in lieu of the fiscal year ending December 31.
Amended 1975, No. 43 , § 2, eff. April 14, 1975.
Source. V.S. 1947, § 1012. P.L. § 977. 1923, No. 29 , § 1.
Amendments--1975. Substituted "December 31" for "June 30" in two places.
ARTICLE 3. Definition of Appraisal Terms
The words "property acquired, constructed, or used for railroad business or purposes" as used in this chapter and except as otherwise provided shall include all franchises, rights-of-way, roadbeds, tracks, bridges, stations, terminals, rolling stock, equipment, and all other real and personal property of whatever character used or employed in the operation of a railroad or in conducting its business, and shall include all title and interest in such property as owner, lessee, or otherwise.
Source. V.S. 1947, § 1013. P.L. § 949. G.L. § 991. 1917, No. 254 , § 960. 1912, No. 51 , § 7.
Taxes assessed against a street railway company under this section and sections 8211, 8281-8286 of this title, on the appraised value of its property, acquired, constructed, or used for railroad business or purposes, including franchises, rights of way, etc., were properly given priority in receivership proceedings, such a tax being a property tax and not a franchise tax. Westinghouse Electric Mfg. Co. v. Barre & Montpelier Traction & Power Co., 98 Vt. 130, 126 A. 594 (1924).
ARTICLE 4. Appraisal of Railroad Property Generally
The Director shall appraise at its fair and just value all property acquired, constructed, or used for railroad business or purposes held, possessed, or owned by a person or corporation operating a railroad located entirely within this State.
Source. V.S. 1947, § 1914(I). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
Reference in text. The director, referred to in this section, means the director of the division of property valuation and review as defined in § 3007 of this title.
Equal protection of the law is achieved by appraisal of all railroad properties at fair market value. In re Montpelier & Barre R.R., 135 Vt. 102, 369 A.2d 1379 (1977).
Statutory standard of "fair and just value" as used in this section is not constitutionally infirm in regard to constitutional provision that every member of society is bound to contribute his proportion toward the expenses required to provide him with the protections guaranteed him by that constitution. In re Montpelier & Barre R.R., 135 Vt. 102, 369 A.2d 1379 (1977).
Taxes assessed against a street railway company under this article and sections 8211 and 8261 of this title, on the appraised value of property, acquired, constructed, or used for railroad business or purposes, including franchises, rights of way, etc., were properly given priority in receivership proceedings, such a tax being a property tax and not a franchise tax. Westinghouse Electric Mfg. Co. v. Barre & Montpelier Traction & Power Co., 98 Vt. 130, 126 A. 594 (1924).
Fair market value is the appropriate construction of "fair and just value" in the context of this section. In re Montpelier & Barre R.R., 135 Vt. 102, 369 A.2d 1379 (1977).
When a person or corporation operates a line of railroad located partly within and partly without this State, except as otherwise provided, the Director shall appraise at its fair and just value all property within this State acquired, constructed, or used in this State for railroad business or purposes held, possessed, or owned by the person or corporation operating such line of railroad. In making such appraisal, the Director may take into consideration the value of the entire railroad system operated by such person or corporation, the mileage thereof both within and outside this State, its engines, cars, and other equipment and other information, facts, and circumstances as will aid him or her therein.
Source. V.S. 1947, § 1014(II). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 6, 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
In appraising the property specified in sections 8281 and 8282 of this title, except as otherwise provided, the Director may include in a single appraisal and valuation all such property so held, possessed, or owned by such person or corporation. In his or her discretion, he or she may include in two or more separate appraisals and valuations such portion or portions of such property so held, possessed, or owned by such person or corporation as he or she shall designate. As hereinafter provided, he or she shall make a record of such separate appraisals and valuations and of the aggregate appraisals and valuations of each person or corporation.
Source. V.S. 1947, § 1014(IV). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
Amendments--1977. Substituted "director" for "commissioner" in the first sentence.
For the purpose of taxation under the provisions of section 8211 of this title, such appraised valuation when made as aforesaid, except as otherwise provided, shall be taken to be the true value of such properties and franchises within this State so acquired, constructed or used.
Source. V.S. 1947, § 1014(V). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
When for any cause an appraisal required under the provisions of this Article or Article 6 of this subchapter is omitted or is found to be defective, insufficient, or invalid, the Director thereupon may make a new appraisal of the property whose appraisal has been so omitted or is defective, insufficient, or invalid. A record of such appraisal on the date thereof shall be made in the manner provided in section 8341 of this title and notice thereof given to the person or corporation specified in section 8343 of this title.
Source. V.S. 1947, § 1014(III). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
The aforesaid appraisals shall not include the following classes of property owned by railroad companies: tenement houses and the lands whereon the same are located; lands or buildings leased to or occupied by another person or corporation for other than railroad purposes; timber, farming, meadow or pasture lands and water power or electric plants not used for railroad purposes. The section of the North Stratford, New Hampshire to Beecher Falls, Vermont railroad line owned by the State of New Hampshire and situated in the Town of Canaan shall be exempt from taxation under this subchapter when this section of railroad line is used solely for public recreation purposes, and not for railroad purposes, during the entire taxable year. Each railroad company which owns property coming within the scope of this section shall maintain with the clerk of each town or city wherein such property is located a certified list describing all such property within the town or city. When the status of any railroad property changes, the railroad shall notify forthwith the town clerk in the town where the property is located of such change.
Amended 1959, No. 28 , eff. March 11, 1959; 1989, No. 222 (Adj. Sess.), § 32, eff. May 31, 1990.
Source. V.S. 1947, § 1014(VI). P.L. § 950. G.L. § 992. 1917, No. 254 , § 961. 1912, No. 50 , §§ 5, 10. 1912, No. 51 , §§ 1, 9. P.S. § 706. 1902, No. 20 , § 12. V.S. § 557. 1894, No. 6 , § 1. 1890, No. 3 , § 12. 1912, No. 50 , § 4. 1908, No. 29 , § 3.
Amendments--1959. Added the second and third sentences.
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 222 (Adj. Sess.), § 44(1), eff. May 31, 1990, provided that the amendment to this section by section 32 of the act would apply to taxable years beginning on or after Jan. 1, 1990.
ARTICLE 5. Appraisal of Electric Plants and Transmission Lines
Former §§ 8301-8306. Former §§ 8301-8306, relating to appraisal of electric plants and transmission lines, were derived from V.S. 1947, § 1015; P.L. § 951; G.L. § 993; 1912, No. 51 , § 2; P.S. § 707; 1902, No. 20 , § 13; V.S. § 558; 1890, No. 3 , § 13; 1882, No. 1 , § 11; and amended by 1983, No. 195 (Adj. Sess.), § 5(b).
ARTICLE 6. Time for Appraisals
All appraisals made under the provisions of Article 4 of this subchapter shall be made in each even year on or before December 31.
Amended 1975, No. 43 , § 3, eff. April 14, 1975; 1997, No. 156 (Adj. Sess.), § 12, eff. April 29, 1998.
Source. V.S. 1947, § 1016(I). 1937, No. 31 . P.L. § 952. G.L. § 994. 1917, No. 254 , § 963. 1912, No. 51 , § 3. P.S. § 708. R. 1906, § 657. 1902, No. 20 , § 14.
Amendments--1997 (Adj. Sess.). Deleted "and article 5" after "article 4".
Amendments--1975. Inserted "article 4 and" preceding "article 5".
Amended 1997, No. 156 (Adj. Sess.), § 13, eff. April 29, 1998.
Source. V.S. 1947, § 1016(II)-(IV). 1937, No. 31 . P.L. § 952. G.L. § 994. 1917, No. 254 , § 963. 1912, No. 51 , § 3. P.S. § 708. R. 1906, § 657. 1902, No. 20 , § 14.
Amendments--1997 (Adj. Sess.). Subsec. (b): Deleted "or 5" after "article 4".
ARTICLE 7. Records and Notice of Appraisal
On or before January 15 following any appraisal made under the provisions of Articles 4 and 6 of this subchapter, the Commissioner shall make a record thereof in a book kept in the Commissioner's office for that purpose.
Amended 1997, No. 156 (Adj. Sess.), § 14, eff. April 29, 1998.
Source. V.S. 1947, § 1017. 1943, No. 21 , § 3. P.L. § 953. G.L. § 995. 1912, No. 51 , § 4. P.S. § 709. 1902, No. 20 , § 15.
Amendments--1997 (Adj. Sess.). Substituted "articles 4 and 6" for "articles 4, 5 and 6" and substituted "the commissioner's" for "his".
A record of notice of such appraisals showing, among other things, that all of the property within this State acquired, constructed, or used for railroad business or purposes and held, possessed, or owned by a person or corporation so operating a railroad, other than such as is enumerated in section 8286 of this title, has been appraised at the amount therein named, shall be deemed a sufficient and valid record and notice.
Source. V.S. 1947, § 1018. P.L. § 954. G.L. § 996. 1912, No. 51 , § 4.
On or before January 15 following such appraisals, the Commissioner shall notify in writing, by mail or otherwise, every person or corporation operating a railroad located in whole or in part within this State of the amount of all appraisals of property so operated by them and required to be appraised under the provisions of Articles 4 and 6 of this subchapter and the amount of taxes annually assessed therein. Failure on the part of the Commissioner to give such notice, or of the person or corporation to receive the same, shall not invalidate such appraisal. An appraisal of such property made pursuant to the provisions of this chapter shall remain in full force and effect until a subsequent appraisal has been lawfully made and established.
Amended 1997, No. 156 (Adj. Sess.), § 15, eff. April 29, 1998.
Source. V.S. 1947, § 1019. P.L. § 955. G.L. § 997. 1912, No. 51 , § 5. P.S. § 710. 1902, No. 20 , § 16. V.S. § 560. 1890, No. 3 , § 15.
Amendments--1997 (Adj. Sess.). Substituted "articles 4 and 6" for "articles 4, 5 and 6" in the first sentence.
The person or corporation operating a railroad in this State shall be the representative of every title and interest in property acquired, constructed or used in the operation and business thereof as owner, lessee, or otherwise. Notice to the operating person or corporation shall be notice to all interests in the railroad property for the purpose of taxation. The appraisal and taxation of property so acquired, constructed or used in the name of the owner, lessee, or operating person or corporation shall be deemed an appraisal and taxation of all title and interest in such property of every kind and nature.
Source. V.S. 1947, § 1020. P.L. § 956. G.L. § 998. 1912, No. 51 , § 8.
ARTICLE 8. Appeals from Appraisals
Amended 1971, No. 185 (Adj. Sess.), § 232, eff. March 29, 1972; 1973, No. 106 , § 13, eff. May 25, 1973; 1979, No. 181 (Adj. Sess.), § 19; 1997, No. 156 (Adj. Sess.), § 16, eff. April 29, 1998.
Source. V.S. 1947, § 1021. 1945, No. 15 , §§ 1, 2. P.L. § 957. G.L. § 999. 1917, No. 254 , § 968. 1912, No. 51 , § 6. P.S. § 711. 1902, No. 20 , § 17. V.S. § 561. 1890, No. 3 , § 16.
Reference in text. With respect to "all property required to be appraised by the commissioner under the provisions of sections 8281-8286," referred to in subsec. (c), appraisals under sections 8281-8286 have been made by the director of property valuation and review since July 1, 1977 pursuant to 1977, No. 105 , § 14(a).
Amendments--1997 (Adj. Sess.). Subsec. (c): Deleted "8301-8306" from the list of code sections in the first sentence.
Amendments--1979 (Adj. Sess.). Subsec. (a): Substituted "administrative" for "chief superior" judge in the first sentence and deleted the second sentence.
Amendments--1973. Substituted "superior judge designated by the chief superior judge, not excluding himself, who "for "board consisting of the chief superior judge and two superior judges named by him who shall be sworn and" preceding "shall hear" in the first sentence and substituted "superior judge" for "chief superior judge shall be chairman of the board and" preceding "shall have" in the second sentence in subsec. (a) and substituted "superior judge" for "board" wherever it appeared in subsecs. (b) through (e).
Amendments--1971 (Adj. Sess.). Subsec. (e): Amended generally.
Such judge shall establish such rules and regulations relative to the time and method of hearing and determining such appeals as he or she shall deem just; provided that such appeal shall be finally determined and the appraisal by the judge made and established on or before June 1 following such appeals. The cost of such appeals shall be paid as the judge shall determine. The State Treasurer and the Attorney General shall represent the State in all such appeal proceedings unless the Attorney General is disqualified to act therein. In case of such disqualification, the State shall be represented by the State Treasurer and by such counsel as he or she may select with the approval of the Governor. Such counsel shall be paid upon a warrant issued by the Commissioner of Finance and Management.
Amended 1983, No. 195 (Adj. Sess.), § 5(b).
Source. V.S. 1947, § 1022. 1945, No. 15 , § 3. P.L. § 958. 1931, No. 11 , § 1. G.L. § 1000. P.S. § 712. 1904, No. 29 , § 3. 1902, No. 20 , § 38. V.S. § 561. 1890, No. 3 , § 16.
Reference to "commissioner of finance and information support" changed to "commissioner of finance and management" in light of Executive Order No. 35-87, which provided for the abolition of the department of budget and management and the transfer of authorized positions and equipment to the department of finance and management as established by the order. However, the order further provided for the equipment and classified position of administrative secretary in the department of budget and management prior to the abolition of that entity to be transferred to the office of the secretary of administration, and the commissioner of former department to become the deputy secretary of administration. By its own terms, Executive Order No. 35-87 took effect July 1, 1987, pursuant to section 2002 of Title 3. For the text of Executive Order No. 35-87, see chapter 1 of Title 3 Appendix. Executive Order 35-87 which this note refers to was revoked and rescinded by E.O. 06-05 (No. 3-46).
Reference to "board" in three places changed to "judge" and "it" to "he" in light of amendment to § 8361 by 1973, No. 106 , § 13.
Amendments--1983 (Adj. Sess.). Substituted "commissioner of finance and information support" for "commissioner of finance" in the fifth sentence.
When an action is pending to recover a tax assessed upon an appraisal made under the provisions of Articles 4 and 6 of this subchapter and it shall be therein determined that such appraisal is valid in part, the Court shall render judgment for so much of such tax as is based upon that portion of such appraisal so determined to be valid.
Amended 1997, No. 156 (Adj. Sess.), § 17, eff. April 29, 1998.
Source. V.S. 1947, § 1010. P.L. § 947. G.L. § 989. 1917, No. 254 , § 958. 1912, No. 51 , § 10.
Amendments--1997 (Adj. Sess.). Substituted "articles 4 and 6" for "articles 4, 5 and 6".
ARTICLE 9. Petition and Hearing for Relief
Revision note. Article 9 heading was changed from "Railroad Tax Board" to "Petition and hearing for relief" Since such Board was abolished by 1961, No. 275 , § 4, and new heading describes better the subject matter of sections in Article 9.
Former §§ 8391-8393. Former §§ 8391-8393, relating to appointment, expenses, and powers of the railroad tax board, were derived from V.S. 1947, §§ 1025, 1026, 1031; 1939, No. 29 , §§ 2, 3, 8.
Upon the written petition of any railroad corporation operating a railroad located in whole or in part within this State, setting forth that the financial condition of such corporation is such that the payment of any taxes assessed against it under the provisions of this chapter, would imperil the continued operation of such railroad and would be detrimental to the general good of the State, the Public Utility Commission shall fix a time and place for hearing thereon and give due notice thereof, including notice to the Attorney General who shall attend such hearing and represent the interests of the State.
Amended 1961, No. 275 , § 1, eff. Aug. 1, 1961.
Source. V.S. 1947, § 1027. 1939, No. 29 , § 4.
2017. Substituted "Public Utility Commission" for "Public Service Board" in accordance with 2017, No. 53 , § 12.
Amendments--1961. Deleted "of the receiver" following "petition", substituted "operating a railroad located in whole or in part within this state" for "which is in or shall go into receivership, filed prior to the date when taxes hereinafter referred to shall become due and payable" preceding "setting forth", deleted "enforced" preceding "payment" and "subsequent to January 1, 1939" preceding "under" and substituted "the public service board" for "such commission" preceding "shall fix".
Upon hearing, if the Commission finds that the enforced payment of the taxes would imperil the continued operation of the railroad and that the suspension of collection thereof would promote the general good of the State, it shall certify its findings to the Governor in writing, together with its recommendations in connection therewith. Thereupon, the Governor, by executive order, may suspend the collection thereof for the period of one year. The suspension may be extended by the Governor from year to year upon certification of reviewed findings and recommendations by the Commission. Any unpaid tax, the payment of which is suspended under this section, shall continue to constitute a first lien upon the property of the railroad in accordance with section 8102 of this title, except that in the case of the sale of a part of the real property of any railroad whose taxes have been suspended under this section, the Governor, upon recommendation of the Commission, may release such lien from such real estate sold upon payment of a reasonable share of the proceeds towards such suspended taxes, and the balance of taxes remaining shall continue to constitute such a first lien upon the remaining property of the railroad.
Amended 1961, No. 275 , § 2, eff. Aug. 1, 1961.
Source. V.S. 1947, § 1028. 1941, No. 21 , § 2. 1939, No. 29 , § 5.
2017. Substituted "Commission" for "Board" in accordance with 2017, No. 53 , § 12.
Reference in text. The "act" referred to in this section is 1961, No. 275 , which amended this section and sections 8394 and 8397, and repealed sections 8391-8393 of this title.
Amendments--1961. Deleted "such" preceding "hearing", substituted "the board finds" for "such commission shall find" preceding "that the enforced" and "the" for "such" preceding "railroad" and deleted "until February 1, 1943" preceding "would promote" and "in respect thereto" following "findings" in the first sentence, rewrote the second sentence and added the third and fourth sentences.
In the event that a plan for the financial reorganization of any such railroad corporation shall be proposed, involving as an element thereof, a compromise or reduction of the claim of the State for unpaid taxes, and notice thereof, together with the details of such plan or reorganization, including the method proposed for the liquidation of such claim for taxes be given to the Governor, he or she shall forthwith refer the matter to such Commission, which, with the assistance of the Attorney General, shall investigate the same and certify its findings in respect thereto to the Governor in writing, together with its recommendations thereon.
Source. V.S. 1947, § 1029. 1939, No. 29 , § 6.
If the Commission finds and reports that the proposed plan of reorganization is fair, feasible, and practicable; that, if consummated, it will result in the continuous operation of the railroad for the benefit of the public served thereby; that there is a reasonable probability that it will be able to pay, when due, all taxes thereafter assessed against it by the State; that reduction of the claim for unpaid taxes due the State, in such amount as the Commission may recommend, is essential to the effective consummation of the plan; that the acceptance of the proposed compromise, the reduction of the claim in the amount recommended, and the cooperation by the State to the extent stated in carrying the proposed plan into effect will promote the general good of the State, the Governor, with the approval of the Emergency Board, may compromise, adjust, and settle the claim in accordance therewith.
Amended 1961, No. 275 , § 3, eff. Aug. 1, 1961.
Source. V.S. 1947, § 1030. 1939, No. 29 , § 7.
Amendments--1961. "Commission" was changed to "board".
Should any such railroad cease operation, whether because of failure of consummation of any feasible plan of reorganization or for any other reason, then and in such event the provisions of this Article, relating to suspension of collection of taxes and to waiver or remission of penalties or forfeitures shall not be operative. In such case, the provisions of this chapter relating thereto shall apply in all respects, anything herein to the contrary notwithstanding.
Source. V.S. 1947, § 1032. 1939, No. 29 , § 9.
Repeal of subchapter. 2003, No. 152 (Adj. Sess.), § 9, eff. June 7, 2004, provided: "Subchapter 3 of chapter 211 of Title 32 [comprising sections 8431-8435 of this title] (franchise tax on car and transportation companies) is repealed for taxable years beginning on or after January 1, 2006."
Former §§ 8431-8435. Former § 8431, relating to returns and content, was derived from V.S. 1947, § 1033; P.L. § 961; G.L. § 1005; 1917, No. 254 , § 974; P.S. § 721; 1902, No. 20 , § 23; V.S. § 572; 1890, No. 3 , § 25; 1882, No. 1 , § 25 and amended by 1975, No. 43 , § 4; 1997, No. 156 (Adj. Sess.), § 17a.
Former § 8432, relating to appraisals, was derived from 1949, No. 27 , § 2; V.S. 1947, § 1034; P.L. § 962. G.L. § 1006; 1917, No. 254 , § 975; P.S. § 722; 1904, No. 29 , § 7; 1902, No. 20 , § 24; V.S. § 572; 1890, No. 3 , § 25; 1882, No. 1 , § 25 and amended by 1975, No. 43 , § 5.
Former § 8433, relating to imposition and rate of tax, was derived from V.S. 1947, § 1035; 1943, No. 21 , § 5. P.L. § 963; G.L. § 1007; 1912, No. 52 , § 2; P.S. § 723; 1904, No. 29 , § 8, 1902, No. 20 , § 25; V.S. § 573; 1890, No. 23 , § 26; 1882, No. 1 , § 25.
Former § 8434, relating to steamboat operator liability for franchise tax, was derived from V.S. 1947, § 1036; P.L. § 964; G.L. § 1008; 1912, No. 52 , § 3; P.S. § 725; R. 1906, § 670; 1902, No. 20 , § 27 and had been formerly repealed by 1997, No. 156 (Adj. Sess.), § 11.
Former § 8435, relating to no sharing of certain revenues with towns, was derived from 1975, No. 43 , § 6.
Former § 8461. Former § 8461, relating to taxes on express companies, was derived from V.S. 1947, § 1037; P.L. § 970; G.L. § 1014; 1915, No. 56 , § 1; 1912, No. 54 , § 1; P.S. § 731; 1906, No. 39 , § 1; 1904, No. 29 , § 11; 1902, No. 20 , § 29; V.S. § 571; 1890, No. 3 , § 24; 1882, No. 1 , §§ 21, 24; R.L. § 3662.
Former §§ 8491-8493. Former §§ 8491-8493, relating to a tax on telegraph companies, were derived from V.S. 1947, §§ 1038-1040; P.L. §§ 973-975; 1927, No. 22 , § 1; G.L. §§ 1017-1019; 1912, No. 55 , §§ 1, 2; P.S. §§ 734-736; 1902, No. 20 , §§ 30-32; V.S. §§ 566-568; 1892, No. 15 , §§ 1-3; 1890, No. 3 , § 21; 1882, No. 1 , §§ 22-24; R.L. § 3663.
Amended 1961, No. 118 , § 1, eff. Jan. 1, 1962; 1969, No. 144 , § 14; 1985, No. 165 (Adj. Sess.), § 3, eff. May 5, 1986; 1987, No. 210 (Adj. Sess.), § 1; 1991, No. 32 , § 38, eff. May 18, 1991; 1995, No. 29 , § 18, eff. Jan. 1, 1996; 1995, No. 169 (Adj. Sess.), § 19, eff. May 15, 1996; 2015, No. 134 (Adj. Sess.), § 38, eff. Jan. 1, 2017.
Source. V.S. 1947, § 1041. 1947, No. 20 , § 2.
Reference in text. In subsec. (c), deleted ", but not limited to," following "including" in accordance with 2013, No. 5 , § 4.
Subsec. (f): Substituted "that operates" for "who operates".
Subdiv. (f)(1): Substituted "months beginning" for "quarters beginning".
Subdiv. (f)(2): Substituted "month" for "quarter" five times.
Amendments--1995 (Adj. Sess.) Subsec. (f): Added.
Amendments--1995 Subsec. (a): Substituted "twenty-fifth" for "thirtieth" preceding "day" in the second sentence.
Amendments--1991. Subsec. (e): Substituted "1990" for "1987" preceding "at least", "$ 20" for "$ 50" thereafter, deleted "its operations within" preceding "the state for the periods" and substituted "from July 1, 1991 through June 30, 1992" for "from July 1, 1988 through June 30, 1989, from July 1, 1989 through June 30, 1990, and from July 1, 1990 to June 30, 1991" thereafter in the first sentence, rewrote the second sentence, and substituted "1992" for "1991" following "June 30" in the third sentence.
Amendments--1985 (Adj. Sess.). Added the second sentence.
Amendments--1969. Increased tax.
Amendments--1961. Section amended generally.
Amended 1961, No. 118 , § 2, eff. Jan. 1, 1962; 1961, No. 144 , § 15; 1987, No. 210 (Adj. Sess.), § 2; 1995, No. 29 , § 19, eff. Jan. 1, 1996; 2003, No. 152 (Adj. Sess.), § 10, eff. June 7, 2004.
Source. V.S. 1947, § 1042. 1947, No. 20 , § 3.
Amendments--2003 (Adj. Sess.). Subsec. (c): Rewrote the second sentence.
Amendments--1995 Substituted "25" for "30" following "no later than" in subsec. (b) and in the first sentence of subsec. (c).
Amendments--1961 Section amended generally.
Former § 8523. Former § 8523, relating to returns, was derived from V.S. 1947, § 1043 and 1947, No. 20 , § 4, and amended by 1961, No. 118 , § 3.
A domestic or foreign insurance company, association, or society, other than life, or a surety or guaranty company, doing business in this State, shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments written on its business in this State, but not including premiums received for reinsurance. A domestic or foreign life insurance company, doing business in this state, shall pay a tax to the State, which is hereby assessed at the rate of two percent per annum on the gross amount of premiums and assessments collected on its business in this State, but not including premiums received for reinsurance.
Source. V.S. 1947, § 1045. 1939, No. 30 , §§ 1, 2. P.L. §§ 981, 983. 1921, No. 40 , § 1. G.L. § 1024. P.S. § 740. 1902, No. 20 , & 36. V.S. § 579. 1890, No. 3 , § 31. 1884, No. 5 , §§ 2, 4. 1882, No. 1 , § 15.
Cross references. Credit for contribution to Vermont venture capital fund, see § 5830b of this title.
Phrase "gross amount of premiums collected" means gross amount of premiums company actually received, retained and earned from its policyholders as representing actual cost of their insurance, i.e., total premiums less unearned portion of premiums paid, which portion has been referred to as a "dividend.", 1938-40 Op. Atty. Gen. 473.
The taxation of annuity premiums under this section is a close question and until the present statutory language is clarified, administrative officers ought to refrain from attempting to make or enforce such assessments. 1950-52 Op. Atty. Gen. 317.
A domestic insurance company, association or society, other than life, or surety or guaranty company shall pay a tax to the State on the gross amount of premiums and assessments written and not taxed in other states and shall pay a tax to the State on the gross amount of premiums and assessments collected and not taxed in other states and shall include such business in its returns. A domestic life insurance company shall pay a tax to the State on the gross amount of premiums and assessments collected and not taxed in other states and shall include such business in its returns. The term "taxed in other states" means:
Amended 1975, No. 185 (Adj. Sess.), § 1, eff. March 25, 1976.
Source. V.S. 1947, § 1046. 1039, No. 30 , §§ 1, 2. P.L. §§ 983. 1921, No. 40 , § 1. G.L. § 1024. P.S. § 740. 1902, No. 20 , § 36. V.S. § 579. 1890, No. 3 , § 31. 1884, No. 5 , §§ 2, 4. 1882, No. 1 , § 15.
Revision note. Reference to "Title 32" in subdiv. (1)(A) changed to "this title" to conform to V.S.A. style.
Section 4792(c) of Title 8 formerly mentioned in subdiv. (2)(A) was repealed by 1979, No. 50 , § 3, and § 2 of 1979, No. 50 , added § 5035 of Title 8, entitled "Surplus lines tax"; therefore, reference has been changed to the latter section.
Amendments--1975 (Adj. Sess.). Section amended generally.
Such tax shall be based upon the business of such company, association, or society during the year terminating with December 31 preceding. It shall be paid quarterly on or before the last day of the second calendar month following the quarter ending the last day of March, June, September, and December of each calendar year and shall be computed either upon the business of such company, association, or society during the quarter for which the payment is made, or upon an estimated basis predicated upon prior years business, upon forms to be prescribed by the Commissioner of Taxes. Where the aggregate tax imposed upon a company, association, or society is reasonably expected to be less than $500.00 for the calendar year it may be paid on an annual basis not later than the last day of February following the close of the year. Such company, association, or society shall annually make a final reconciliation return on or before the last day of February in the manner provided in section 8123 of this title.
Amended 1975, No. 67 , § 1, eff. Jan. 1, 1976.
Source. V.S. 1947, § 1047. P.L. § 982. 1921, No. 40 , § 1. G.L. § 1024. P.S. § 740. 1902, No. 20 , § 36. V.S. § 579. 1890, No. 3 , § 31. 1884, No. 5 , §§ 2, 4. 1882, No. 1 , § 15.
Amendments--1975. Section amended generally.
In determining the amount of taxes to be assessed under the provisions of sections 8551 and 8552 of this title, there shall be deducted from the full amount of such premiums and assessments all sums paid for return premiums on cancelled policies upon risk located in this State and dividends actually paid or allowed to policyholders residing therein. Nothing in this section shall be construed to allow dividends in scrip, in stock, mutual or mixed companies, or surrender values for life policies, to be considered return premiums.
Source. V.S. 1947, § 1048. 1939, No. 30 , § 3. P.L. § 984. G.L. § 1025. P.S. § 741. 1904, No. 29 , § 13. 1902, No. 20 , § 37. V.S. § 581. 1890, No. 3 , § 33. 1884, No. 5 , § 4. 1882, No. 1 , § 17.
Deduction may be made for "dividends" paid by mutual insurance companies to policyholders, even when they are paid to persons outside the state. 1398-40 Op. Atty. Gen. 473.
If another state or country imposes upon or requires of a domestic insurance, surety, or guaranty company or its agents doing business therein, taxes exceeding those imposed by this State upon or required of foreign insurance, surety, or guaranty companies doing business herein, an insurance, surety, or guaranty company organized under the laws of such other state or country and its agents doing business in this State, shall be subject to taxes similar to those so imposed in such other state or country; and the same shall be imposed, required, and enforced as like taxes are under the laws of this State.
Source. V.S. 1947, § 1049. P.L. § 7071. 1921, No. 163 , § 1. G.L. §§ 1030, 5623. P.S. §§ 743, 4824. R. 1906, § 686. V.S. § 4217. 1888, No. 115 .
The provisions of section 3367 of Title 8 control over the provisions of this section and anything inconsistent therewith in this section is repealed and of no force and effect. 1952-54 Op. Atty. Gen. 391.
Moneys received as consideration for annuity contracts are taxable under the provisions of this section. 1952-54 Op. Atty. Gen. 391.
For the purposes of this subchapter, a continuing care retirement community certified under 8 V.S.A. chapter 151 shall not be deemed to be an insurance company or other entity subject to the tax imposed by this subchapter.
Added 1987, No. 247 (Adj. Sess.), § 2.
Added 1993, No. 87 , § 1; amended 1995, No. 180 (Adj. Sess.), § 38(a); 1993, No. 186 (Adj. Sess.), § 29, eff. May 22, 1996; 2001, No. 143 (Adj. Sess.), § 6, eff. June 21, 2002; 2007, No. 190 (Adj. Sess.), §§ 33, 34; 2009, No. 42 , §§ 13, 14; 2009, No. 137 (Adj. Sess.), § 28a; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2011, No. 139 (Adj. Sess.), § 51, eff. May 14, 2012; 2011, No. 143 (Adj. Sess.), § 62, eff. May 15, 2012; 2015, No. 134 (Adj. Sess.), § 19, eff. July 1, 2017; 2019, No. 51 , § 35, eff. June 10, 2019; 2019, No. 166 (Adj. Sess.), § 30, eff. Oct. 1, 2020.
2008. Substituted "division of fire safety" for "fire service training council" and "division of fire safety special fund" for "fire service training council special fund" in light of amendment to 20 V.S.A. § 3157 by 2007, No. 8 , § 5.
Editor's note. 2009, No. 137 (Adj. Sess.), § 28a, added subsec. (b) of this section. However, subsec. (b) already existed and was identical to the one being added by 2009, No. 137 (Adj. Sess.), § 28a.
Amendments--2019 (Adj. Sess.). Subdiv. (a)(4): Inserted "certified Vermont EMS first responders and licensed emergency medical responders," preceding "emergency".
Amendments--2015 (Adj. Sess.). Subsec. (a): Substituted "$1,200,000.00" for "$950,000.00" in the first sentence.
Amendments--2011 (Adj. Sess.). Act No. 78 substituted "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration" in the first sentence of subsec. (a).
Act No. 139 repealed subsec. (b).
Act No. 143 substituted "$950,000.00" for "$800,000.00" and "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration" in the first sentence, and added the last two sentences of subsec. (a).
Amendments--2009 (Adj. Sess.) Subsec. (b): Added.
Amendments--2009. Subsec. (a): In the first sentence, inserted ", including surplus lines companies," after "companies", deleted "auto" after "passenger", deleted "physical damage and liability, surplus lines" after "auto"; and deleted "and surplus line" after "Captive" in the second sentence.
Amendments--2007 (Adj. Sess.). Subsec. (a): Act No. 190, § 33 substituted "$600,000.00" for "$400,000.00" following "not to exceed", "safety" for "service training council", deleted "auto physical damage" following "private passenger", substituted "surplus lines, and inland marine" for "physical damage" following "commercial auto", and inserted "persons" preceding "situated within the state" in the first sentence and deleted "and surplus line" following "Captive" in the second sentence.
Subsec. (a): Act No. 190, § 34 substituted "$800,000.00" for "$600,000.00", deleted "physical damage" following "private passenger auto" and inserted "and liability, surplus lines, and inland marine" following "commercial auto physical damage" and "persons" preceding "situated within the state" in the first sentence.
Amendments--2001 (Adj. Sess.) Subsec. (a): Substituted "$400,000.00" for "$250,000.00" following "to exceed" and substituted "special" for "revolving" preceding "fund created" in the first sentence.
Amendments--1995 (Adj. Sess.) Act No. 180 substituted "commissioner of banking, insurance, securities, and health care administration" for "commissioner of banking, insurance, and securities" in the first sentence.
Act No. 186 amended the section generally.
Repeal of provisions terminating section. 1993, No. 87 , § 2, provided that this section, which was enacted by section 1 of the act, was to expire on July 1, 1996. 1995, No. 186 , § 29a, effective May 22, 1996, extended the expiration date to July 1, 1997. Finally, 1997, No. 59 , § 38, and No. 61, § 106, each repealed both the 1993 and 1995 sections providing for expiration.
Applicability of 2007 (Adj. Sess.) amendment. 2007, No. 190 (Adj. Sess.), § 102(9) provides: "Sec. 33 [which amends this section] ($600,000.00 fire training council assessment) shall apply to fiscal year 2009; and Sec. 34 [which also amends this section] ($800,000.00 fire training council assessment) shall apply to fiscal years 2010 and after.
Repeal of 2007, No 190 (Adj. Sess.), § 34 amendment. 2009, No. 42 , § 14, provides for the repeal of 2007, No. 190 (Adj. Sess.), § 34, which amended this section.
SUBCHAPTER 1. GENERAL PROVISIONS [REPEALED.]
SUBCHAPTER 2. IMPOSITION, PAYMENT AND COLLECTION OF TAX [REPEALED.]
SUBCHAPTER 3. TAXATION OF ELECTRICAL GENERATING PLANTS
Former §§ 8601-8603. Former § 8601, relating to definitions, was derived from V.S. 1974, § 1162; 1939, No. 33 , § 1; 1937, No. 38 , § 1, Pt. VI; P.L. § 1141; 1931, No. 18 , Pt. II, § 1.
Former § 8602, relating to regulations, was derived from V.S. 1947, § 1163 and 1939, No. 33 , § 2.
Former § 8603, relating to deposit of receipts, was derived from V.S. 1947, § 1174; P.L. § 1153; 1931, No. 18 , Pt. II, § 12.
Former §§ 8631-8639. Former § 8631, relating to imposition and rate of tax, was derived from V.S. 1947, § 1164; P.L. § 1142; 1931, No. 18 , Pt. II, § 2.
Former § 8632, relating to filing of returns by each manufacturer, was derived from V.S. 1947, § 1167; P.L. § 1145; 1931, No. 18 , Pt. II, § 5.
Former § 8633, relating to payment of tax and credit against tax, was derived from V.S. 1947, § 1168; P.L. § 1146; 1931, No. 18 , Pt. II, § 5.
Former § 8634, relating to determination of kilowatt hours, was derived from V.S. 1947, § 1166; P.L. § 1144; 1931, No. 18 , Pt. II, § 4.
Former § 8635, relating to records by taxpayer, was derived from V.S. 1947, § 1165; P.L. § 1143; 1931, No. 18 , Pt. II, § 3.
Former § 8636, relating to assessment of tax by commissioner and review, was derived from V.S. 1947, § 1169; P.L. § 1148; 1931, No. 18 , Pt. II, § 6.
Former § 8637, relating to penalties, was derived from V.S. 1947, § 1170; P.L. § 1149; 1931, No. 18 , Pt. II, § 7.
Former § 8638, relating to tax as a debt to the state, was derived from V.S. 1947, § 1171; P.L. § 1150; 1931, No. 18 , Pt. II, § 8.
Former § 8639, relating to action to recover tax, was derived from V.S. 1947, § 1172; P.L. § 1151; 1931, No. 18 , Pt. II, § 9.
Former § 8661 Former § 8661, relating to taxation of electric generating plants, was derived from 1967, No. 376 (Adj. Sess.), § 1 and amended by 1977, No. 105 , § 14(a); 1979, No. 105 (Adj. Sess.), § 28; 1991, No. 32 , § 35; 1999, No. 49 , § 88; 2001, No. 144 (Adj. Sess.), § 32; 2003, No. 50 , § 1; and 2011, No. 143 (Adj. Sess.), § 58.
Vermont's Electrical Energy Generating Tax, 32 V.S.A. § 8661, was a tax for purposes of the Tax Injunction Act, 28 U.S.C.S. § 1341, where the proceeds were directed to general State revenues. Entergy Nuclear Vt. Yankee, LLC v. Shumlin, 737 F.3d 228 (2d Cir. Dec. 10, 2013).
For purposes of the Tax Injunction Act, 28 U.S.C.S. § 1341, Vermont had provided a plain, speedy, and efficient forum for challenging Vermont's Electrical Energy Generating Tax, 32 V.S.A. § 8661, where the Vermont statutory framework articulated adequate administrative and judicial review, and Vermont courts had jurisdiction to hear the full array of the owners' grievances against the tax, constitutional or otherwise. Entergy Nuclear Vt. Yankee, LLC v. Shumlin, 737 F.3d 228 (2d Cir. Dec. 10, 2013).
District court properly dismissed the nuclear power plant owners' challenge pursuant to 28 U.S.C.S. § 1341 where the Vermont statutory framework articulated adequate administrative and judicial review, Vermont courts had jurisdiction to hear the full array of the owners' grievances against the tax, constitutional or otherwise, and thus, the State had provided a plain, speedy, and efficient forum for challenging the tax. Entergy Nuclear Vt. Yankee, LLC v. Shumlin, 737 F.3d 228 (2d Cir. Dec. 10, 2013).
Federal court did not have jurisdiction to hear a taxpayer's request for declaratory and injunctive relief seeking to avoid payment of Vermont's Electrical Energy Generating Tax (EET), imposed under 32 V.S.A. § 8661, alleging the tax was unconstitutional, because the EET was a "tax," for purposes of the Tax Injunction Act, 28 U.S.C.S. § 1341, as the EET raised revenue on behalf of the state which was paid into the state's general fund. Entergy Nuclear Vermont Yankee, LLC v. Shumlin, - F. Supp. 2d - (D. Vt. 2012), aff'd, 737 F.3d 228 (2d Cir. Vt. 2013).
Federal court did not have jurisdiction to hear a taxpayer's request for declaratory and injunctive relief seeking to avoid payment of Vermont's Electrical Energy Generating Tax (EET), imposed under 32 V.S.A. § 8661, alleging the tax was unconstitutional, because (1) the taxpayer was able to seek a refund of the tax, and, (2) absent an adequate state administrative remedy, the taxpayer still had a "plain, speedy and efficient" state remedy since the taxpayer's challenge to the EET could be brought directly in Vermont's state courts under Vermont's Declaratory Judgments Act, 12 V.S.A. § 4711. Entergy Nuclear Vermont Yankee, LLC v. Shumlin, - F. Supp. 2d - (D. Vt. 2012), aff'd, 737 F.3d 228 (2d Cir. Vt. 2013).
Former § 8662. Former § 8662, relating to deductions, was derived from 1967, No. 376 (Adj. Sess.), § 2 and amended by 1991, No. 32 , § 36.
Former Chapter 215. Former chapter 215, consisting of §§ 8701-8707, was previously repealed by 1977, No. 237 (Adj. Sess.), § 5.
2011 (Adj. Sess.) 2011, No. 127 (Adj. Sess.), § 7 provides that the enactment of this chapter by that act shall take effect January 1, 2013.
Added 2011, No. 127 (Adj. Sess.), § 1, eff. Jan. 1, 2013; amended 2013, No. 73 , § 41, eff. June 5, 2013; 2013, No. 174 (Adj. Sess.), § 29, eff. Jan. 1, 2015.
Former § 8701. Former § 8701, which related to restrictions of local licenses, was derived from V.S. 1947, § 1225 and 1937, No. 34 , § 1 and was previously repealed by 1977, No. 237 (Adj. Sess.), § 5.
2013. In subsec. (a), substituted "As used in" for "For the purposes of" preceding "this section" to conform to V.S.A. style.
Amendments--2013 (Adj. Sess.). Subsec. (c): Substituted "less than 50kW" for "equal to or less than 10 kW" at the end.
Effective date and applicability of 2013 (Adj. Sess.) amendment. 2013, No. 174 (Adj. Sess.), § 70(8) provides that Secs. 26-29 (solar plant exemptions and valuation) [which amended this section, 32 V.S.A. §§ 3802(17), 3481(1)(D), and 3845] and 32 (valuation of natural gas and petroleum infrastructure) [which amended 32 V.S.A. § 3621] shall take effect on January 1, 2015 and apply to property appearing on grand lists lodged in 2015 and after.
Prospective repeal of subsec. (c). 2011, No. 127 (Adj. Sess.), § 4 as amended by 2013, No. 174 (Adj. Sess.), § 30 provides: "By January 15, 2021, the Department of Taxes shall report to the Senate Committees on Finance and on Natural Resources and Energy and the House Committees on Ways and Means and on Natural Resources and Energy with a recommendation on whether the exemptions in 32 V.S.A. §§ 8701(c) and 3802(17) should be retained or allowed to be repealed and whether the rate of tax in 32 V.S.A. § 8701(b) should be altered."
Former §§ 8702-8707. Former § 8702, relating to application for license, was derived from V.S. 1947, § 1226, and 1937, No. 34 , § 3, and amended by 1961, No. 217 , § 4.
Former § 8703, relating to term and contents of licenses and fees therefor, was derived from 1949, No. 32 ; V.S. 1947, § 1227; 1937, No. 34 §§ 2, 5, 6, and amended by 1961, No. 217 , § 4.
Former § 8704, relating to refusal and revocation of license, was derived from V.S. 1947, § 1228; 1937, No. 34 , § 4, and amended by 1961, No. 217 , § 4.
Former § 8705, relating to restriction of local licenses, was derived from V.S. 1947, § 1229 and 1937, No. 34 , § 6, and amended by 1961, No. 217 , § 4.
Former § 8706, relating to penalties, was derived from V.S. 1947, §§ 1230, 1232 and 1937, No. 34 , §§ 7, 9.
Former § 8707, relating to persons excepted from provisions of chapter, was derived from V.S. 1947, §§ 1231, 1233 and 1937, No. 34 , §§ 8, 10.
Former §§ 8801-8811. Former § 8801, relating to definitions, was derived from 1949, No. 35 , § 1; V.S. 1947, §§ 1251, 1259; P.L. §§ 1222, 1230; 1929, No. 30 , §§ 1, 7; 1923, No. 83 , §§ 1, 5, and amended by 1966, No. 58 (Sp. Sess.). The subject matter is now covered by § 3101 of Title 23.
Former § 8802, relating to licensing and bonding of distributors, was derived from V.S. 1947, § 1252; P.L. § 1223; 1931, No. 16 , § 1; 1931, No. 15 , §§ 1, 3; 1929, No. 30 , § 2; 1923, No. 83 , § 2, and amended by 1961, No. 152 ; 1979, No. 105 (Adj. Sess.), § 29; 1983, No. 160 (Adj. Sess.), § 1. The subject matter is now covered by § 3102 of Title 23.
Former § 8803, relating to suspension and revocation of distributor's licenses, was derived from V.S. 1947, § 1253; P.L. § 1224; 1931, No. 15 , § 3. The subject matter is now covered by § 3101 of Title 23.
Former § 8804, relating to calibration of tank vessels, was derived from V.S. 1947, § 1254; P.L. § 1225; 1929, No. 30 , § 3. The subject matter is now covered by § 3104 of Title 23.
Former § 8805, relating to records of sales and importations, was derived from V.S. 1947, § 1255; P.L. § 1226; 1929, No. 30 , § 4; 1927, No. 82 , § 1; 1925, No. 75 , § 1; 1923, No. 83 , § 3. The subject matter is now covered by § 3105 of Title 23.
Former § 8806, relating to imposition, rate and payment of the gasoline tax, was derived from 1957, No. 251 ; 1955, No. 209 , § 1; 1949, No. 35 , § 2; V.S. 1947, § 1257; 1947, No. 25 , § 1; P.L. § 1228; 1933, No. 28 ; 1931, No. 14 , § 1; 1929, No. 30 , § 5, and amended by 1967, No. 380 (Adj. Sess.), § 1; 1971, No. 35 ; 1979, No. 105 (Adj. Sess.), § 47; 1981, No. 87 , § 5; 1983, No. 87 , § 1. The subject matter is now covered by § 3106 of Title 23.
Former § 8807, relating to an alternative basis for computing the gasoline tax, was derived from V.S. 1947, § 1258; P.L. § 1229; 1931, No. 15 , § 2. The subject matter is now covered by § 3107 of Title 23.
Former § 8808, relating to returns, was derived from 1953, No. 45 ; V.S. 1947, § 1256; P.L. § 1227; 1929, No. 30 , § 5; 1925, No. 75 , § 1; 1923, No. 83 , § 4, and amended by 1979, No. 105 (Adj. Sess.), § 46. The subject matter is now covered by § 3108 of Title 23.
Former § 8809, relating to failure to make returns or pay the gasoline tax, was derived from 1957, No. 251 ; 1955, No. 209 , § 1; 1949, No. 35 , § 32; V.S. 1947, § 1257; 1947, No. 25 , § 1; P.L. § 1228; 1933, No. 28 ; 1931, No. 14 , § 1; 1929, No. 30 , § 5, and amended by 1979, No. 105 (Adj. Sess.), § 30. The subject matter is now covered by § 3109 of Title 23.
Former § 8810, relating to reports of common carriers, was derived from V.S. 1947, § 1261; P.L. § 1232; 1929, No. 30 , § 9. the subject matter is now covered by § 3113 of Title 23.
Former § 8811, relating to penalties, was derived from V.S. 1947, § 1262; P.L. § 1233; 1929, No. 30 , § 10; 1923, No. 83 , § 7. The subject matter is now covered by § 3114 of Title 23.
Former §§ 8871-8874. Former § 8871, relating to imposition and rate of reciprocal tax, was derived from 1951, No. 30 , § 1. The subject matter is now covered by § 3171 of Title 23.
Former § 8872, relating to agreements for reciprocal waiver of tax, was derived from 1951, No. 30 , § 2, and amended by 1983, No. 160 (Adj. Sess.). The subject matter is now covered by § 3172 of Title 23.
Former § 8873, relating to definition of gasoline or other motor fuel, was derived from 1951, No. 30 , § 3. The subject matter is now covered by § 3173 of Title 23.
Former § 8874, relating to rules and regulations, was derived from 195, No. 30 , § 4, and amended by 1983, No. 160 (Adj. Sess.). the subject matter is now covered by § 3174 of Title 23.
Severability of enactment. 1959, No. 327 (Adj. Sess.), § 14, contained a separability provision applicable to this chapter.
Application to snowmobiles. 1967, No. 341 (Adj. Sess.), § 11, eff. July 1, 1968, provided: "Chapter 218 [now chapter 219] of Title 32, V.S.A. does not apply to snowmobiles."
Motor vehicle purchase and use tax; extension of three-month period to reduce taxable cost. 2017, No. 71 , § 23, retroactively effective October 26, 2016, provides: "(a) Notwithstanding 32 V.S.A. § 8902(5)(B), the three-month limitation on the period in which to reduce the taxable cost of a motor vehicle by the sale of a previously owned vehicle shall not apply in the case of vehicles sold to the manufacturer pursuant to buyback agreement under a Volkswagen, Audi, or Porsche diesel engine defeat device settlement or judgment, if the vehicle is sold to the manufacturer:
"(1) on or before November 10, 2017, in the case of 2.0 liter diesel engine Volkswagens and Audis; or
"(2) on or before one year after buybacks commence under the 3.0 liter diesel engine class action settlement for Volkswagens, Audis, and Porsches.
"(b) If a person paid a purchase and use tax in excess of the amount that would have been required if this section had been in effect at the time of the tax payment, the Commissioner of Motor Vehicles, upon application, shall issue the person a refund in accordance with this section."
This chapter is designed to protect the state's revenues by taking away the advantages to residents of travelling out of state to make untaxed purchases, and to protect local merchants from out-of-state competition which, because of its lower or nonexistent tax burdens, can offer lower prices. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985).
This chapter does not impose any tax on the transfer of a motor vehicle in or out of Vermont for no consideration. 1966-68 Op. Atty. Gen. 134.
The tax imposed by this chapter is a "purchase and use tax," not a purchase or use tax, and the use tax simply constitutes a compensating tax levied upon use within Vermont of property purchased outside the state. 1966-68 Op. Atty. Gen. 134.
Cited. Northern Rent-A-Car, Inc. v. Conway, 143 Vt. 220, 464 A.2d 750 (1983).
Added 2013, No. 200 (Adj. Sess.), § 20.
This chapter imposes a purchase and use tax on motor vehicles in addition to any other tax or registration fees. The purpose of this chapter is to thereby improve and maintain the State and interstate highway systems, to pay the principal and interest on bonds issued for the improvement and maintenance of those systems and to pay the cost of administering this chapter. The administration of this chapter is vested in the Commissioner of Motor Vehicles and his or her authorized representatives. The Commissioner may prescribe and publish regulations to carry into effect the provisions of this chapter, which regulations, when reasonably designed to carry out the intent of this chapter, shall have the same force as if enacted herein.
Added 1959, No. 327 (Adj. Sess.), § 1, eff. March 1, 1960.
Cross references. Procedure for adoption of administrative regulations, see 3 V.S.A. chapter 25.
Regulations issued by the commissioner should be published pursuant to this section. 1962-64 Op. Atty. Gen. 254.
Cited. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985); Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985); Barringer v. Griffes, 801 F. Supp. 1282 (D. Vt. 1992); Barringer v. Griffes, 1 F.3d 1331 (2d Cir. 1993).
Unless otherwise expressly provided, the words and phrases used in this chapter shall be construed to mean:
Added 1959, No. 327 (Adj. Sess.), § 2, eff. March 1, 1960; amended 1963, No. 229 ; 1966, No. 66 (Sp. Sess.), § 1; 1967, No. 116 § 1, eff. April 17, 1967; 1969, No. 263 (Adj. Sess.), § 1, eff. April 6, 1970; 1981, No. 87 , § 22; 1983, No. 251 (Adj. Sess.), §§ 1, 9 eff. Jan. 1, 1985; 1985, No. 187 (Adj. Sess.), § 1; 1985, No. 218 (Adj. Sess.), §§ 1, 2, eff. June 2, 1986; 1991, No. 67 , § 26b; 1995, No. 19 , § 1, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), §§ 1, 3, eff. Feb. 28, 1996; 1999, No. 110 (Adj. Sess.), § 9; 2011, No. 46 , § 16, eff. May 24, 2011; 2017, No. 71 , § 21.
2008. In subdiv. (5)(A), substituted "subdivision 8911(8) of this title" for "section 8911(8) of this title" to conform reference to V.S.A. style.
Revision note - In subdiv. (6), reference to "Title 23 V.S.A." was changed to "Title 23" to conform to V.S.A. style.
In subdiv. (11), deleted "definition of motor home" following the subdivision designation to conform the style of the subdivision to the existing style of the remainder of the section.
Amendments--2017. Subdiv. (5)(B): Substituted "clean trade-in" for "average book" preceding "value" and "NADA Official Used Car Guide" for "Official Used Car Guide, National Automobile Dealers Association" preceding "(New England edition)" in the first sentence.
Amendments--2011. Subdiv. (5)(B): Added the second sentence.
Amendments--1999 (Adj. Sess.). Subdiv. (5)(B): Substituted "vehicle last registered in his or her name" for "vehicle then registered in his name" and "the Official Used Car Guide" for "the official used car guide", and inserted "or any comparable publication" preceding "provided such" in the first sentence.
Amendments--1995 (Adj. Sess.) Subdiv. (4): Substituted "value of" for "gross consideration which the lessee would pay for the motor vehicle if the lessee purchased" following "end value is the" in the third sentence and added "or as determined under section 807 of this title" following "worksheet" at the end of that sentence.
Subdiv. (5)(F): Added.
Amendments--1995 Subdiv. (3): Inserted "leases and" following "including".
Subdiv. (4): Added the second and third sentences.
Subdiv. (5): Rewrote the introductory paragraph.
Amendments--1991 Subdiv. (9): Added the second sentence.
Amendments--1985 (Adj. Sess.) Subdiv. (5)(C): Act No. 218 inserted "or her, provided that the vehicle is not subject to the tax imposed by 32 V.S.A. § 8903 (d) and" following "motor vehicle owned by him".
Subdiv. (5)(D): Act No. 218 substituted "32 V.S.A. § 8903(a) or (b)" for "this chapter" following "refund of taxes paid under" and inserted "or her" following "payment to him" and "or she" following "similar insurance after he".
Subdiv. (5)(E): Added by Act No. 218.
Subdiv. (11): Added by Act No. 187.
Amendments--1983 (Adj. Sess.) Subdiv. (9): Added.
Subdiv. (10): Added.
Amendments--1981 Subdiv. (6): Amended generally.
Amendments--1969 (Adj. Sess.) Subdiv. (5)(C)(ii): Amended generally.
Subdiv. (5)(D): Added.
Amendments--1967 Subdiv. (5): Amended generally.
Amendments--1966 Subdiv. (5)(A): Added proviso and exception.
Amendments--1963 Subdiv. (5): Amended generally.
Applicability--1995 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by section 1 of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Retroactive applicability and effective date. 2011, No. 46 , § 25(a) provides that amendment to this section shall apply retroactively to October 1, 2009.
Statutes, such as subdivision (5)(c)(ii) of this section, providing for exemption from taxation are to be strictly construed and no claim for exemption can be sustained unless within the express letter or necessary scope of the statute. 1964-66 Op. Atty. Gen. 172.
"Purchase" does not necessarily mean either payment or delivery. 1958-60 Op. Atty. Gen. 140.
The cost of any equipment which becomes an integral part of the motor vehicle and which would affect the purpose and function thereof, if removed, should be included in determining the "purchase price" under subdivision (4) of this section, from which the taxable cost is then computed under subdivision (5) of this section. 1966-68 Op. Atty. Gen. 131.
The "purchase price" of a motor vehicle includes not only the chassis, but also equipment attached thereto and forming an integral part thereof and which, if not attached, would nullify the purpose and function thereof. 1966-68 Op. Atty. Gen. 131.
There can be no "purchase price" with respect to a transfer without consideration whether by will, by death, by intestacy, or by inter vivos transfer. 1966-68 Op. Atty. Gen. 134.
Where old vehicle was privately sold and not traded in as part of consideration of purchase price of new vehicle, assessment of tax on full purchase price was correct. 1962-64 Op. Atty. Gen. 256.
Under subdivision (5)(c)(ii) of this section, to qualify for the allowance in determining the taxable cost, the owner of the wrecked car and the purchaser of the new car must be the same person. 1964-66 Op. Atty. Gen. 172.
Under section 4 of Title 23, a motor vehicle is defined as including all motorized vehicles except farm and highway equipment. 1966-68 Op. Atty. Gen. 132.
For the purposes of the purchase and use tax law, the definition of motor vehicle covers all vehicles propelled or drawn by power other than muscular power, except tractors used entirely for work on the farm, vehicles running on tracks, motorized highway building equipment, road-making appliances and any trailer or semi-trailer designed to be towed by a motor vehicle and designed, equipped or used for sleeping, eating or living quarters. 1966-68 Op. Atty. Gen. 131.
The classification of highway building equipment under section 4 of Title 23 applies only when such equipment is used exclusively for the building, repair or maintenance of highways. 1966-68 Op. Atty. Gen. 132.
Cited. Northern Rent-A-Car, Inc. v. Conway, 143 Vt. 220, 464 A.2d 750 (1983); Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985); Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985); American Trucking Ass'ns v. Conway, 146 Vt. 579, 508 A.2d 408 (1986), cert. denied, 483 U.S. 1019, 107 S. Ct. 3262, 97 L. Ed. 2d 761 (1987), overruled on other grounds, Williams v. State (1990) 156 Vt. 42, 589 A.2d 840.
Added 1959, No. 327 (Adj. Sess.), § 3, eff. March 1, 1960; amended 1961, No. 230 eff. Aug. 1, 1961; 1966, No. 66 (Sp. Sess.), § 2; 1967, No. 116 § 2, eff. April 17, 1967; No 380 (Adj. Sess.), § 2; 1979, No. 202 (Adj. Sess.), § 3, Pt. V, eff. Sept. 1, 1980, 1981, No. 87 , § 23; 1981, No. 172 (Adj. Sess.), § 11b; 1983, No. 251 (Adj. Sess.), §§ 2, 3, 8, eff. Jan. 1, 1985; 1985, No. 187 (Adj. Sess.), § 2; 1985, No. 218 (Adj. Sess.), § 3, eff. June 2, 1986; 1987, No. 112 , § 2; 1989, No. 51 , § 50; 1991, No. 73 , § 1; 1993, No. 1 (Sp. Sess.), § 7, eff. Sept. 1, 1993; 1995, No. 19 , §§ 2, 3, eff. April 17, 1995; 1999, No. 159 (Adj. Sess.), § 28; 2001, No. 102 (Adj. Sess.), § 35, eff. May 15, 2002; 2003, No. 109 (Adj. Sess.), § 15; 2005, No. 175 (Adj. Sess.), § 42; 2009, No. 50 , § 55, eff. May 29, 2009; 2015, No. 159 (Adj. Sess.), § 4.
2009. Designated subdiv. (A) through (D) in subdivs. (a)(1) and (b)(1).
Revision note - In the fourth sentence of subsec. (d), substituted "subsection (a) of this section" for "section 8903(a)" to conform reference to V.S.A. style.
In the second sentence of subsec. (e), substituted "section 8907 of this title" for "section 8907" to conform reference to V.S.A. style.
Amendments--2015 (Adj. Sess.). Subdiv. (a)(2): Substituted "$2,075.00" for "$1,850.00" and "that" for "which" following "pleasure cars".
Subdiv. (b)(2): Substituted "the" for "a" preceding "motor vehicle", "$2,075.00" for "$1,850.00", and "that" for "which" following "pleasure car".
Amendments--2009. Substituted "$1,850.00" for "$1,680.00" in subdivs. (a)(2) and (b)(2); and substituted "nine" for "seven" in the second sentence of subsec. (d).
Amendments--2005 (Adj. Sess.). Subsecs. (a) and (b): Added the subdivision designations and substituted "$1,680.00" for "$1,100.00" in subdivs. (a)(2) and (b)(2).
Amendments--2003 (Adj. Sess.). Subsec. (e): Amended generally.
Amendments--2001 (Adj. Sess.). Subsec. (d): Substituted "seven percent" for "five percent" in the second sentence.
Amendments--1999 (Adj. Sess.). Rewrote subsecs. (a), (b) and (g).
Amendments--1995 Deleted "or" preceding "transfer" and inserted "or the issuance of a Vermont certificate of title" preceding "of a motor" in subsec. (c) and added subsecs. (f) and (g).
Amendments--1993 (Sp. Sess.). Substituted "five" for "four" preceding "percent" in the second and third sentences of subsec. (a) and in the first and second sentences of subsec. (b).
Amendments--1991. Substituted "five" or "four" preceding "percent" in the second and third sentences of subsec. (a) and in the first and second sentences of subsec. (b) and "$ 750.00" for "$ 600.00" in the third sentence of subsec. (a) and in the second sentence of subsec. (b).
Amendments--1989. Inserted "or motor home" preceding "except for school" in the second sentence of subsec. (a) and in the first sentence of subsec. (b) and deleted "or $1,000.00 for each motor home" preceding "whichever" in the third sentence of subsec. (a) and in the second sentence of subsec. (b).
Amendments--1987. Added "except for farm trucks" following "23 V.S.A. § 367" at the end of the second sentence of subsec. (a) and at the end of the first sentence of subsec. (b).
Amendments--1985 (Adj. Sess.). Subsec. (a): Amended generally by Act No. 187.
Subsec. (b): Amended generally by Act No. 187.
Subsec. (e): Amended generally by Act No. 218.
Amendments--1983 (Adj. Sess.). Subsec. (a): Added "except that pleasure cars which are purchased for use in short-term rentals shall be subject to taxation under subsection (d) of this section" following "whichever is smaller" in the second sentence.
Amendments--1981 (Adj. Sess.). Subsecs. (a) and (b): Increased dollar figures from "$500.00" to "$600.00".
Amendments--1981. Subsecs. (a) and (b): Increased dollar figures from "$400.00" to "$ 500.00".
Amendments--1979 (Adj. Sess.). Subsecs. (a) and (b): Increased dollar figures from "$300.00" to "$400.00".
Amendments--1967 (Adj. Sess.). Substituted "four" for "three" preceding "per cent" and "$300.00" for "$225.00" in subsecs. (a) and (b).
Amendments--1967. Subsec. (c): Added.
Amendments--1966. Subsec. (b): Changed "resident" to "person".
Amendments--1961. Increased percentage figure in both subsecs. (a) and (b) from two to three and dollar figures from $150 to $225.
Applicability--1995 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by sections 2 and 3 of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Applicability of amendment to subsec. (d). 2001, No. 102 (Adj. Sess.), [sec symbol] 36, provides that section 35 of that act [which amends subsec. (d) by substituting "seven percent" for "five percent"] shall apply to rentals on and after July 1, 2002.
Rate of motor vehicle purchase and use tax effective July 1, 1993. 1991, No. 73 , § 2, provided: "Effective July 1, 1993, the rate of the motor vehicle purchase and use tax shall revert to four percent unless the increase in the rate of this tax, enacted herein [section 2 of the act, which amended this section], is further extended by act of the general assembly."
Expiration of 1993 (Sp. Sess.) amendment. 1993, No. 1 (Sp. Sess.), § 8, eff. July 23, 1993, provided that the amendment to this section by section 7 of the act shall expire on July 1, 1995. Pursuant to 1995, No. 29 , § 37, eff. April 14, 1995, the purchase and use tax rate shall not change on July 1, 1995, but shall remain at five percent through June 30, 1996, and shall revert to four percent effective on July 1, 1996. Pursuant to 1995, No. 178 (Adj. Sess.), § 292b, the purchase and use tax rate shall not revert to four percent on July 1, 1996, but shall remain at five percent through June 30, 1997, and shall revert to 4 percent on July 1, 1997.
However, in accordance with 1997, No. 60 , § 74, eff. June 26, 1997, the purchase and use tax rate shall not revert to four percent on July 1, 1997, but shall remain at five percent effective July 1, 1997, and shall be six percent effective August 1, 1997 and until further amended by the legislature. Furthermore, 1997, No. 60 , § 100(k)(5), eff. June 26, 1997, provided that the provisions of § 74 of the act, relating to the 6 percent purchase and use tax, shall apply to purchases and uses on and after August 1, 1997.
Car rental tax correction 2003, No. 19 , § 58(a) provides: "Notwithstanding 16 V.S.A. § 4025, proceeds from the motor vehicle rental tax received during fiscal years 2002 and earlier that were to be paid into the education fund and were deposited in the transportation fund shall remain in the transportation fund. Proceeds from the motor vehicle rental tax from fiscal year 2003 and on shall be allocated in accordance with the provisions of 16 V.S.A. § 4025."
Vermont motor vehicle purchase and use tax violated commerce clause to extent that use tax was collected from out-of-state residents without crediting sales taxes they may have paid to other states; in absence of such a credit, tax discriminated against interstate commerce by providing advantage to local automobile dealers whose products would effectively cost less, inducing individuals moving to Vermont to purchase their automobiles in Vermont. Barringer v. Griffes, 1 F.3d 1331 (2d Cir. 1993), cert. denied, 510 U.S. 1072, 114 S. Ct. 879, 127 L. Ed. 2d 75 (1994).
Vermont motor vehicle use tax was not fairly apportioned and therefore violated commerce clause; if all states employed Vermont's tax plan and did not provide credit for taxes paid to other states, a vehicle registered in several states during its useful life would be taxed considerably more than a vehicle that spent its entire life in one state, thus burdening vehicles transported in interstate commerce. Barringer v. Griffes, 1 F.3d 1331 (2d Cir. 1993), cert. denied, 510 U.S. 1072, 114 S. Ct. 879, 127 L. Ed. 2d 75 (1994).
Where plaintiff purchased an automobile while residing in Wisconsin and paid a sales tax to that state, requirement of this section that he pay a use tax as a condition of registering the vehicle in Vermont did not violate the Privileges and Immunities Clause of the United States Constitution by infringing plaintiff's right to travel, since plaintiff suffered no restrictions on his right to travel in Vermont and incurred no penalty as a result of the exercise of that right, plaintiff was free to bring the automobile to Vermont, and plaintiff's right to register the vehicle, which triggered the use tax obligation, did not implicate the fundamental right to travel. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985).
Where plaintiff purchased an automobile while residing in Wisconsin and paid a sales tax to that state, requirement of this section that he pay a use tax as a condition of registering the vehicle in Vermont did not violate the Commerce Clause since plaintiff had moved to Vermont and at the time he sought to register the vehicle both he and the vehicle had come to rest in Vermont. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985).
Dismissal of taxpayers' suit against the state seeking damages for payment of taxes under unconstitutional motor vehicle use tax on basis of sovereign immunity did not deprive plaintiffs of their due process right to redress where, once United States Supreme Court held the tax facially unconstitutional, the commissioner of the department of motor vehicles had statutory jurisdiction to adjudicate constitutional claims in determining agency administration of delegated authority and statutory mandate to refund any overpayment of taxes. Williams v. State, 156 Vt. 42, 589 A.2d 840 (1990), cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54, cert. denied, 502 U.S. 984, 112 S. Ct. 590, 116 L. Ed. 2d 614 (1991).
Trial court properly dismissed taxpayers' suit against the state seeking damages for taxes paid under unconstitutional motor vehicle use tax; as state's statutory remedy was available to plaintiffs and comported with requirements of due process, the state was entitled to dismissal on the basis of sovereign immunity from suit in a court of plenary jurisdiction where it had not waived such immunity. Williams v. State, 156 Vt. 42, 589 A.2d 840 (1990), cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54, cert. denied, 502 U.S. 984, 112 S. Ct. 590, 116 L. Ed. 2d 614 (1991).
The tax imposed by this section is required to be paid upon the purchase of a motor vehicle in Vermont by a Vermont resident, regardless of the fact that the vehicle will not be registered in Vermont, and in such circumstances the taxpayer would not be entitled to a future refund of the tax on the basis that the vehicle had never been registered in Vermont. 1968-70 Op. Atty. Gen. 165.
Due to the nature of the tax imposed by this section, a person who has registered, but neither purchased nor used, a specific motor vehicle in Vermont, is not liable to the purchase and use tax. 1966-68 Op. Atty. Gen. 134.
Purchaser of new auto was not entitled to a refund of part of the state motor vehicle purchase and use tax, where he argued that auto's taxable cost should have been reduced by an amount equal to the refund he received from the manufacturer under federal law providing for a refund of the federal excise tax upon his auto, and that he was thus entitled to a refund from the state equal to the tax paid on the amount representing the refund from the manufacturer. Camp v. Department of Motor Vehicles, 131 Vt. 536, 310 A.2d 35 (1973).
In order to avoid tax evasion, the commissioner may make rules and regulations regarding "taxable cost" where a dealer transfers a new car to himself and takes as a "trade-in" a car also registered to him. 1962-64 Op. Atty. Gen. 254.
Cited. , 1958-60 Op. Atty. Gen. 140; 1966-68 Op. Atty. Gen. 134; Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985), affirmed, Williams v. State (1990) 156 Vt. 42, 589 A.2d 840, cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54 (1991). Barringer v. Griffes, 964 F.2d 1278 (2d Cir. 1992); American Trucking Associations, Inc. v. Conway, 146 Vt. 574, 508 A.2d 405 (1986); American Trucking Ass'ns v. Conway, 146 Vt. 579, 508 A.2d 408 (1986), cert. denied, 483 U.S. 1019, 107 S. Ct. 3262, 97 L. Ed. 2d 761 (1987), overruled on other grounds, Williams v. State (1990) 156 Vt. 42, 589 A.2d 840; Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Added 1959, No. 327 (Adj. Sess.), § 4, eff. March 1, 1960; amended 1963, No. 113 , eff. May 28, 1963; 1995, No. 19 , § 4, eff. April 17, 1995.
Revision note. In the first sentence of subsec. (b), inserted "of this section" following "subsection (a)" to conform reference to V.S.A. style.
In subsec. (b), substituted "subsection (a)" for "paragraph (a)" to conform reference to V.S.A. style.
Amendments--1995 Subsec. (a): Inserted "or leasing" following "selling" in two places and "or lessee" following "purchaser" and substituted "subsections (a), (b), (f) or (g)" for "subsection (a)" following "imposed by".
Subsec. (b): Inserted "or lessor" following "seller".
Amendments--1963. Designated former section as subsec. (a) and added subsec. (b).
Applicability--1995 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by section 4 of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Cross references. Penalty for making false statement on form, see § 8910 of this title.
Added 1959, No. 327 (Adj. Sess.), § 5, eff. March 1, 1960; 1966, No. 66 (Sp. Sess.), § 3; 1967, No. 6 , § 1, eff. Feb. 17, 1967; 1969, No. 276 (Adj. Sess.), § 9; 1975, No. 96 , § 2, eff. July 1, 1976; 1983, No. 251 (Adj. Sess.), § 4, eff. Jan. 1, 1985; 1989, No. 127 (Adj. Sess.), § 6, eff. March 15, 1990; amended 1995, No. 19 , §§ 5, 6, eff. April 17, 1995.
Amendments--1995 Substituted "(b), (e) or (f)" for "and (b)" following "subsections (a)" in subsec. (c) and added subsecs. (e) and (f).
Amendments--1989 (Adj. Sess.). Subsec. (c): Added "shall be added to the tax due" following "smaller".
Amendments--1983 (Adj. Sess.). Subsec. (d): Added.
Amendments--1975. Subsec. (a): Omitted "within 30 days of" preceding "at the time of first registering" and added "as a condition precedent to registration thereof" at the end of the sentence.
Amendments--1969 (Adj. Sess.). Subsec. (c): Amended generally.
Amendments--1967. Subsec. (c): Added phrase "or $150.00 whichever is smaller" following "cost".
Amendments--1966. Subsec. (a): Deleted "within five days after the date of purchase" following "commissioner" and added "within thirty days of the time of first registering or transferring a registration to such motor vehicle" following "tax due".
Subsec. (b): Changed "resident" to "person".
Applicability--1995 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by sections 5 and 6 of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Cross references. Additional assessment of tax upon filing of inaccurate report, see § 8919 of this title.
Assessment of taxes upon neglect or refusal to file reports, see § 8921 of this title.
Bond securing payment of taxes, penalties or interest, see §§ 8916 and 8917 of this title.
Penalties for failure to file reports, see § 8920 of this title.
Records to substantiate reports, see § 8918 of this title.
For purposes of enforcement of purchase and use tax on motor vehicles, late-payment penalty is part of the tax itself. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Department of motor vehicles' (DMV) acceptance of plaintiff's check for partial payment of purchase and use tax owed, which plaintiff tendered with "paid in full" notation, did not effect an accord and satisfaction; demand for penalty was made prior to time plaintiff wrote check and also subsequent to DMV acceptance of check. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Cited. Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985); Barringer v. Griffes, 801 F. Supp. 1282 (D. Vt. 1992).
Except as otherwise provided pursuant to subdivision 8905(d) of this title, such tax form shall require information as to the purchase price of the motor vehicle, the value of any motor vehicle accepted in trade together with its make, type, serial or identification number, and year of manufacture and the make, type, serial or identification number, and year of manufacture of the motor vehicle purchased.
Added 1959, No. 327 (Adj. Sess.), § 6, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 5, eff. Jan. 1, 1985.
2008. Substituted "subsection 8905(d) of this title" for "section 8905(d) of this title" to conform reference to V.S.A. style.
Revision note - Substituted "section 8905(d) of this title" for "section 8905(d)" to conform reference to V.S.A. style.
Amendments--1983 (Adj. Sess.). Added "except as otherwise provided pursuant to section 8905(d)" preceding "such tax form" at the beginning of the section.
Added 1959, No. 327 (Adj. Sess.), § 7, eff. March 1, 1960; amended 1967, No. 116 , § 3, eff. April 17, 1967; 1995, No. 19 , § 7, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), § 2, eff. Feb. 28, 1996; 2017, No. 71 , § 22.
Amendments--2017. Subsec. (a): Substituted "clean trade-in" for "average book" preceding "value" and "NADA Official Used Car Guide" for "Official Used Car Guide, National Automobile Dealers Association" preceding "(New England edition)" in the first sentence.
Amendments--1995 (Adj. Sess.) Designated the existing provisions of the section as subsec. (a), and added subsec. (b).
Amendments--1995 Rewrote the second sentence as the second and third sentences.
Amendments--1967. Added "if the motor vehicle is not acquired by purchase in Vermont or is received for an amount which does not represent actual value" in the beginning of the second sentence.
Applicability--1995 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by section 7 of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Assessments of taxable cost by the commissioner on an individual basis must be based on uniform standards. 1964-64 Op. Atty. Gen. 254.
Assessment of purchase and use tax on motor vehicles is on actual value of the vehicle. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Cited. Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985).
Notwithstanding any other provision of law, the Commissioner may from time to time make regulations to provide that "taxable cost" shall not reflect a diminution for trade-in arising from a purchase of a motor vehicle in a state which does not allow a deduction for trade-in in the computation of the "taxable cost" or similar tax base in the computation of taxes imposed by a motor vehicle sales and use tax in that state.
Added 1967, No. 116 , § 6, eff. April 17, 1967.
Cross references. Procedure for adoption of administration regulations, see 3 V.S.A. chapter 25.
If the tax due under subsection 8903(d) of this title is not paid as hereinbefore provided, the Commissioner shall suspend the rental company's license to act as a rental company and motor vehicle registrations within the State of Vermont until such tax is paid, and such tax may be recovered with costs in an action brought in the name of the State on this statute.
Added 1959, No. 327 (Adj. Sess.), § 8, eff. March 1, 1960; amended 1966, No. 66 (Sp. Sess.), § 4; 1967, No. 116 , § 4, eff. April 17, 1967; 1983, No. 251 , (Adj. Sess.), § 6, eff. Jan. 1, 1985; 2015, No. 147 (Adj. Sess.), § 15, eff. May 31, 2016.
Amendments--1983 (Adj. Sess.). Substituted "subsections (a), (b) and (d)" for "subsections (a) and (b)" and inserted "or rental company's" preceding "right to operate".
Amendments--1967. Reenacted without change.
Amendments--1966. Inserted "and (b)" preceding "of section".
Cross references. Additional assessment of taxes upon filing of inaccurate report, see § 8919 of this title.
Assessment of taxes upon neglect or refusal to file reports, see §§ 8921 and 8922 of this title.
Bond for payment of taxes, penalties or interest, see §§ 8916 and 8917 of this title.
Suspension of driver's license for failure to pay a vehicle purchase and use tax is a rational method for the collection of taxes in the public interest and does not impede the right to travel under the Fourteenth Amendment. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Due process does not require prior evidentiary hearing on suspension of driver's license for failure to pay purchase and use tax on motor vehicle. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Though an important property right, the right to drive is not fundamental in the constitutional sense, and since this section clearly draws no suspect classification along the lines of race, nationality or alienage, claim that the suspension provision of this section denies equal protection did not have to be tested by the strict equal protection test used where a statute burdens a fundamental right or draws a suspect classification, and the applicable standard for measuring the propriety of the classification was whether there was a rational justification for the lines drawn between those paying the tax and allowed to drive and those not paying it and not allowed to drive. Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975), aff'd, 538 F.2d 317 (2d Cir. 1976).
There is a rational basis for suspending a person's right to drive until he has paid the tax imposed by this chapter, since the tax is a revenue collecting measure, the suspension is clearly designed to aid in the collection, and loss of the right to drive is a great inconvenience operating as an incentive to make prompt payment; therefore, the classification set up by this section, between those paying the tax and allowed to drive and those not paying and not allowed to drive, does not violate the Equal Protection Clause. Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975), aff'd, 538 F.2d 317 (2d Cir. 1976).
This section's suspension provision is justified by the state's power to tax, an inherent attribute of sovereignty. Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975), aff'd, 538 F.2d 317 (2d Cir. 1976).
A state may place restrictions on a citizen's right to use his automobile on public highways for reasons which are not directly related to the health, safety and welfare of society. Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975), aff'd, 538 F.2d 317 (2d Cir. 1976).
Suspension of driver's license for nonpayment of tax imposed by this chapter is not so coercive as to be arbitrary or unreasonable, and that plaintiffs were too poor to pay the tax did not make it so, or create an unequal classification for Equal Protection Clause purposes, or amount to a denial of a fundamental right in the constitutional sense. Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975), aff'd, 538 F.2d 317 (2d Cir. 1976).
Automatic suspension of driver's license as statutory sanction for failure to pay purchase and use tax on motor vehicle is not subject to statute of limitations; department of motor vehicles has no duty to continue its attempts to collect the unpaid tax within a specified period of time. Boutin v. Conway, 153 Vt. 558, 572 A.2d 905 (1990).
Cited. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985).
Any person who willfully makes a false statement on such tax form prescribed and furnished by the Commissioner or any person who willfully attempts to evade the tax herein imposed shall be fined not more than $500.00.
Added 1959, No. 327 (Adj. Sess.), § 9, eff. March 1, 1960.
The tax imposed by this chapter shall not apply to:
Added 1959, No. 327 (Adj. Sess.), § 10, eff. March 1, 1960; amended 1966, No. 66 (Sp. Sess.), § 5; 1967, No. 116 , § 5, eff. April 17, 1967; 1975, No. 96 , § 1, eff. April 30, 1975; 1977, No. 258 (Adj. Sess.), § 4, eff. April 19, 1978; 1979, No. 202 (Adj. Sess.), § 3, Pt. VI, eff. Sept. 1, 1980; 1981, No. 201 (Adj. Sess.), §§ 1, 2, eff. April 22, 1982; 1985, No. 118 (Adj. Sess.), § 3; 1985, No. 124 (Adj. Sess.), § 3; 1987, No. 124 (Adj. Sess.), eff. Feb. 16, 1988; 1987, No. 241 (Adj. Sess.), § 11; 1991, No. 91 ; 1993, No. 26 , § 1; 1993, No. 223 (Adj. Sess.), §§ 1, 2, eff. June 20, 1994; 1995, No. 19 , §§ 8, 9, 11a, eff. April 17, No. 40 , § 2, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), § 4, eff. Feb. 28, 1996; 1995, No. 112 (Adj. Sess.), § 15; 1997, No. 55 , § 10, eff. June 26, 1997; 1999, No. 159 (Adj. Sess.), §§ 29, 30; 2001, No. 143 (Adj. Sess.), § 64; No. 144 (Adj. Sess.), § 31, eff. June 21, 2002; 2003, No. 101 (Adj. Sess.), § 4; 2005, No. 188 (Adj. Sess.), § 9; 2013, No. 96 (Adj. Sess.), § 198; 2017, No. 194 (Adj. Sess.), § 10; 2017, No. 206 (Adj. Sess.), §§ 7, 13.
Reference in text. Section 351 of the United States Internal Revenue Code, referred to in subdiv. (10) of this section, is codified as 26 U.S.C. § 351.
Section 501(c)(3) of the Internal Revenue Code, referred to in subdivs. (21)(A) and (B), is codified as 26 U.S.C. 501(c)(3).
Revision note. Redesignated former subdiv. (14), as added by 1985, No. 124 (Adj. Sess.), § 3, as subdiv. (15) to avoid conflict with subdiv. (14), which had been previously added by 1985, No. 118 (Adj. Sess.), § 3.
Amendments--2017 (Adj. Sess.). Subdiv. (8): 2017, No. 206 , § 13 inserted "sibling," following "child,", "during the donor's life or following his or her death" following "donor", ", including transfers following a death" following "persons" and added the second sentence.
Subdiv. (14): 2017, No. 206 , § 7 substituted "acquired by" for "granted" following "vehicle", "with financial assistance from" for "by" following "veteran", "U.S. Department of Veterans Affairs," for "Veterans' Administration" following "the" in two places, "acquired with such assistance" for "granted" following "one", "copy of an approved VA Form 21-4502" for "certificate" preceding "issued", and "financial assistance" for "exemption" following "to the".
Subdiv. (23): Added by Act 194.
Amendments--2013 (Adj. Sess.). Subdiv. (12): Substituted "person with a permanent physical disability" for "permanently physically handicapped person" following "operated by a", "person with a permanent disability" for "permanently handicapped person" twice, and "person with a disability" for "handicapped person" following "provided that the".
Amendments--2005 (Adj. Sess.). Subdiv. (22): Added.
Amendments--2003 (Adj. Sess.) Subdiv. (18): Substituted "the titles of which have passed to the holder of a certificate of abandoned motor vehicle" for "which have escheated to the state" and "2156 of Title 23" for "2272 of Title 24 when subsequently transferred by the agency of transportation".
Amendments--2001 (Adj. Sess.) Subdiv. (9): 2001, No. 144 , § 31, added the last sentence.
Subdiv. (21): Added by 2001, No. 143 (Adj. Sess.), § 64.
Amendments--1999 (Adj. Sess.). Subdiv. (12): Inserted "or leased" following "person to drive, or owned".
Subdiv. (20): Added.
Amendments--1997 Subdiv. (12): Inserted "or leased" preceding "and operated" and "or by a parent or guardian of a permanently handicapped person" preceding "for whom a mechanical".
Amendments--1995 (Adj. Sess.) Act No. 80 added subdivs. (18) and (19).
Act No. 112 inserted "or titled" following "registered" in subdivs. (8) and (16).
Amendments--1995 Subdiv. (3): Act No. 19 substituted "or leased" for "and registered" following "owned".
Subdiv. (9): Act No. 40 added "or paid by a person who, at the time of tax payment to another state, was the spouse of the person no applying for Vermont registration" at the end of the first sentence.
Subdiv. (10): Act No. 19 substituted "person" for "individual or partnership" following "between that" and "as amended" for "in effect July 1, 1966" following "Code".
Subdiv. (17): Added by Act No. 19.
Amendments--1993 (Adj. Sess.). Subdiv. (9): Substituted "motor vehicles" for "pleasure cars acquired outside the state by a resident of Vermont" preceding "on which" and deleted "providing that the state or province collecting such tax would grant the same pro-rate credit for Vermont tax paid under similar circumstances" following "registration in Vermont" in the first sentence.
Subdiv. (11): Repealed.
Amendments--1993. Subdiv. (16): Added.
Amendments--1991. Subdiv. (1): Inserted "or motor vehicle rented" following "registered".
Amendments--1987 (Adj. Sess.). Subdiv. (8): Act No. 241 deleted "or" preceding "child" and inserted "grandparent or grandchild" thereafter.
Subdiv. (12): Amended generally by Act No. 124.
Amendments--1985 (Adj. Sess.). Subdiv. (14): Added by Act No. 118.
Subdiv. (15): Added by Act No. 124.
Amendments--1981 (Adj. Sess.). Subdiv. (8): Inserted "or to a trust established for the benefit of any such persons or for the benefit of the donor"' preceding "or subsequently" and substituted "persons" for "individuals" preceding "provided such motor vehicle has been registered".
Subdiv. (10): Inserted "or partnership" following "individual" and instituted "the transferor" for "him" following "controlled by".
Amendments--1979 (Adj. Sess.). Subdiv. (6): Repealed.
Amendments--1977 (Adj. Sess.). Subdiv. (13): Added.
Amendments--1975. Subdiv. (8): Inserted "or subsequently transferred among such individuals" following "child of the donor" and inserted "original" preceding "donor".
Amendments--1967. Subdiv. (10): Inserted "registered in Vermont by the transferor and" following "motor vehicles".
Amendments--1966. Made a minor change in punctuation in subdiv. (8), added new subdivs. (9) through (11) and redesignated former subdiv. (9) as subdiv. (12).
Applicability-- 1995, No. 19 amendment. 1995, No. 19 , § 13, eff. April 17, 1995, provided in part that the amendment to this section by sections 8, 9 and 11a of the act shall apply to payments made or to be made under leases in effect on or after July 1, 1995.
Retroactive application of 1993 (Adj. Sess.) amendment; procedure for granting refunds for tax paid to other state. 1993, No. 223 (Adj. Sess.), § 3, eff. June 20, 1994, provided: "This act [which amended subdiv. (9) and repealed subdiv. (11) of this section] shall take effect on passage [June 20, 1994] and apply retroactively to affect motor vehicle purchase and use tax paid on motor vehicles registered in this state after August 31, 1980. Notwithstanding the provisions of 12 V.S.A. § 517, any tax collected under 32 V.S.A. chapter 219 after August 31, 1980 which would not have been collected under that chapter as amended by this act shall be refunded by the commissioner of motor vehicles, without interest, if application for the refund was or is made in writing to the commissioner with proof to the satisfaction of the commissioner that the applicant paid state sales or use tax on a motor vehicle to another state before registering that motor vehicle in Vermont. The commissioner may consider any relevant evidence to establish the tax paid to another state. Applications for a refund shall not be accepted after December 31, 1995. A refund shall be made payable to the taxpayer from whom the tax was collected, or to the lawful heirs, successors or assigns of the taxpayer.
"A qualified applicant who cannot document the actual tax paid to another state shall be entitled to a refund equal to the lesser of the tax paid to Vermont or an amount computed by applying the tax rate that was in effect in the state of first taxation to the value of the motor vehicle. For purposes of calculating such a refund, both the tax rate in the state of first taxation and the value of the motor vehicle shall be determined as of the date tax was paid to Vermont.
"To qualify for such a refund, an applicant must certify under the pains and penalties of perjury that the applicant, prior to registering a motor vehicle in Vermont, paid a purchase and use tax on that motor vehicle to another state. The applicant must also provide evidence that the applicant:
"(a) registered the motor vehicle in a state that requires payment of such tax upon registration; or
"(b) titled the motor vehicle in a state that requires payment of such tax upon titling of a motor vehicle.
"The commissioner will research the tax rates in effect in other states at all times relevant to determining an applicant's eligibility for a refund. The commissioner will provide relevant information in the possession of the department of motor vehicles for the purpose of calculating refunds. This information shall include: actual purchase and use tax payment to the State of Vermont, the date of such payment, the value of the vehicle at the time of such payment, and the purchase and use tax rate in the state of previous ownership on the date of payment in Vermont. The commissioner shall furthermore fill in this information and compute the refund due when in receipt of a certified application on a form provided by the commissioner.
"Acceptance of a refund will constitute final action on an application for any single vehicle.
"The commissioner shall process all applications for refund in a timely manner and shall make available forms on which a refund may be requested."
Refund claims for married couples for tax paid to other state. 1995, No. 40 , § 1, eff. April 17, 1995, provided: "In the case of timely claims made under No. 223 of the Acts of 1994 [which amended this section] for refunds of Vermont purchase and use tax on account of sales or use tax paid on a vehicle to another state, if the vehicle for which a refund is sought was owned at the time of tax payment to the other state by one spouse or both spouses of a married couple, and at the time of the refund claim was owned by either or both of the same two persons, the claim if otherwise valid shall not be denied."
1995, No. 40 , § 3, eff. April 17, 1995, provided that section 1 of the act, which is set out in this note above, shall apply to claims made after June 16, 1994, and before January 1, 1996.
Appeal of decision to grant or refuse refund for tax paid to other state. 1993, No. 223 (Adj. Sess.), § 4, eff. June 20, 1994, provided: "Any person aggrieved by a decision of the commissioner to grant or refuse to grant a refund under Sec. 3 of this act [which is set out in a note above] may appeal the decision in accordance with 23 V.S.A. § 105. Notwithstanding 23 V.S.A. § 105(b), a person aggrieved by a decision of a hearing under 23 V.S.A. § 105(a), may appeal that decision to small claims court. Such appeal shall be on the record."
Prospective repeal of subdiv. (21). 2001, No. 143 (Adj. Sess.), § 60(f), provides that § 64 of that act [which adds subdiv. (21) of this section] is repealed on July 1, 2004.
Cross references. International Registration Plan, see 23 V.S.A. chapter 35.
32 V.S.A. § 8911(8) violates both the Equal Protection Clause and the Commerce Clause of the United States Constitution. Pawa v. McDonald, 921 F. Supp. 227 (D. Vt. 1996).
Classification whereby persons in the business of buying and selling cars who have the capital to become registered dealers are not subject to the use tax, but those small businesses which cannot become registered dealers because of lack of funds are subject to the tax is arbitrarily unreasonable and unconstitutional. 1964-66 Op. Atty. Gen. 174.
Subdivision (9) of this section, providing a credit only to those who are residents of Vermont at the time they paid a sales tax to another state, creates an arbitrary distinction that violates the equal protection clause of the fourteenth amendment, since residence at the time of purchase is a wholly arbitrary basis to distinguish among present Vermont residents. Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985), cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54, cert. denied, 502 U.S. 984, 112 S. Ct. 590, 116 L. Ed. 2d 614 (1991).
The distinction created by subdivision (9) of this section between those who were residents of Vermont at the time they purchased their cars and those who were not bears no relation to the purpose of the use tax, which is to raise revenue for the maintenance and improvement of Vermont roads. Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985), cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54, cert. denied, 502 U.S. 984, 112 S. Ct. 590, 116 L. Ed. 2d 614 (1991).
The fact that all those not benefited by subdivision (9) of this section are treated equally has no bearing on the legitimacy of its distinction between residents and nonresidents. Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985), cert. denied, 502 U.S. 821, 112 S. Ct. 81, 116 L. Ed. 2d 54, cert. denied, 502 U.S. 984, 112 S. Ct. 590, 116 L. Ed. 2d 614 (1991).
This chapter does not violate the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution by its failure to afford a new resident who registers a vehicle in Vermont credit for a sales tax paid on the vehicle which was purchased, used and registered in a former state of residence, since the exempt classification established by this section is rationally related to the legitimate purpose of promoting commerce within the state and raising taxes to help maintain and improve the state and interstate highway system, and it is not an arbitrary one because a new resident who registers his vehicle pays the same tax and is treated in exactly the same manner as all nonexempt persons. Leverson v. Conway, 144 Vt. 523, 481 A.2d 1029 (1984), appeal dismissed, 469 U.S. 926, 105 S. Ct. 316, 83 L. Ed. 2d 255 (1984), vacated and remanded, 472 U.S. 1014, 105 S. Ct. 3471, 87 L. Ed. 2d 608 (1985).
A nonprofit educational institution, if designed and administered to benefit the public, should be exempt, under subdivision (3) of this section. 1960-62 Op. Atty. Gen. 72.
A corporation such as the Greater Vermont Association, the State Chamber of Commerce, Inc., organized not for profit and providing that no net earning shall inure to any member, having as its purpose the development and promotion of business, is not a charitable institution entitled to exemption from the automobile sales tax under subdivision (3) of this section. 1964-66 Op. Atty. Gen. 167.
By the provisions of subdivision (8) of this section the devisee of a motor vehicle in an estate and also an individual donee are not subject to the provisions of this chapter. 1966-68 Op. Atty. Gen. 134.
Where corporation claimed that it was entitled to an exemption from the motor vehicle purchase and use tax, allegedly due as a result of a transfer to it of rental vehicles from a sister corporation in exchange for 100% of its stock, under subdivision (10) of this section, which at the time of the transfer applied to individuals, since the definition of the word "person" as applied to purchase and use taxes differentiated between individuals and corporations, and a 1982 amendment to this subdivision added an exemption for partnerships, since the legislature could have added an exemption for corporations by the same amendment, if it had so intended, the supreme court would not judicially expand the provision beyond its plain meaning to include corporations. Northern Rent-a-Car, Inc. v. Conway, 143 Vt. 220, 464 A.2d 750 (1983).
Section 351 of the United States Internal Revenue Code, referred to in subdivision (10) of this section, was intended to allow tax free reorganization which would strengthen the financial condition of a corporation and it represents a recognition of the fact that a technical gain might be realized but the taxpayer actually received no cash profit. 1966-68 Op. Atty. Gen. 132.
If a parent corporation transfers equipment to its corporate subsidiary for stock or securities in such corporation, it will not be liable for payment of the purchase and use tax. 1966-68 Op. Atty. Gen. 132.
A physically handicapped owner is one who has lost the efficient use of an arm, hand, leg or foot to such an extent that he cannot drive safely without altered controls designed specifically for his use. 1962-64 Op. Atty. Gen. 268.
Vehicle controls, standard or optional, offered to the public generally for a particular type of vehicle are not "altered vehicle controls" referred to in subdivision (12) of this section. 1962-64 Op. Atty. Gen. 268.
Cited. Williams v. State, 156 Vt. 42, 589 A.2d 840 (1990); Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985), overruled in part, Williams v. State (1990) 156 Vt. 42, 589 A.2d 840; Barringer v. Griffes, 964 F.2d 1278 (2d Cir. 1992).
The taxes collected under this chapter shall be paid into and accounted for in the Transportation Fund.
Added 1959, No. 327 (Adj. Sess.), § 11, eff. March 1, 1960; amended 1981, No. 87 , § 4.
No person except the Commissioner and his or her authorized representatives, including rental companies as provided in subsection 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his or her own use. Any unauthorized person who willfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than 90 days, or both. Upon each subsequent conviction, he or she shall be fined not more than $500.00 or imprisoned for not more than one year, or both.
Added 1959, No. 327 (Adj. Sess.), § 12, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 7, eff. Jan. 1, 1985.
2008. Substituted "subsection" for "section" preceding "8903(d)" to conform reference to V.S.A. style.
Revision note - In the first sentence, substituted "section 8903(d) of this title" for "section 8903(d)" to conform reference to V.S.A. style.
Amendments--1983 (Adj. Sess.). Inserted "including rental companies as provided in section 8903(d)" following "authorized representatives" in the first sentence.
Any overpayment of such tax as determined by the Commissioner shall be refunded.
Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960.
Because Act of June 20, 1994, No. 223 , which required the commissioner to refund wrongfully assessed use tax collected after August 31, 1980, provided plaintiffs the opportunity for a full hearing and a judicial determination of their constitutional objections to the refund procedure, and authorized appeal to higher state courts, federal jurisdiction was barred by the Tax Injunction Act, 28 U.S.C. § 1341. Murray v. McDonald, 988 F. Supp. 420 (D. Vt. 1997), aff'd, 157 F.3d 147 (2d Cir. 1998).
Federal constitutional challenge to motor vehicle use tax statute was not barred by Tax Injunction Act, 28 U.S.C. § 1341, since Vermont's refund statute did not provide a plain judicial remedy. Barringer v. Griffes, 964 F.2d 1278 (2d Cir. 1992).
The one year statute of limitation under 12 V.S.A. § 517 applies to refunds under this section. Marsicovetere v. Department of Motor Vehicles, 172 Vt. 562, 772 A.2d 540 (mem.) (2001).
The term "action" as used in 12 V.S.A. § 517, applies equally to Department of Motor Vehicles administrative proceedings and court actions. Marsicovetere v. Department of Motor Vehicles, 172 Vt. 562, 772 A.2d 540 (mem.) (2001).
The Commissioner may enter into reciprocal agreements with appropriate officials of any other state or province under which he or she may waive all or any part of the tax imposed by this chapter upon a similar waiver by such state or province.
Added 1966, No. 66 (Sp. Sess.), § 6.
Added 1983, No. 251 (Adj. Sess.), § 10, eff. Jan. 1, 1985; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012.
Amendments--2011 (Adj. Sess.). Subsec. (a): Substituted "commissioner of financial regulation" for "commissioner of banking, insurance, securities, and health care administration" in the first sentence.
Amendments--1989 (Adj. Sess.). Substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" in the first sentence of subsec. (a).
Statutory revision. 2011, No. 78 (Adj. Sess.), § 2 provides: "The legislative council, in its statutory revision authority under 2 V.S.A. § 424, is directed to replace the term 'commissioner of banking, insurance, securities, and health care administration' in the Vermont Statutes Annotated wherever it appears with the term 'commissioner of financial regulation'; and to replace the term 'department of banking, insurance, securities, and health care administration' wherever it appears with the term 'department of financial regulation.'"
Any surety on a bond furnished by a rental company shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety shall have filed with the Commissioner a written request to be released and discharged, but the surety shall not be released or discharged from liability already accrued or which shall accrue before the expiration of the 60-day period. The Commissioner, upon receipt of such a request, shall promptly notify by mail the rental company who furnished the bond. Unless the rental company, prior to the expiration of the 60-day period, files a new bond satisfactory to the Commissioner, the Commissioner shall suspend his or her right to operate a motor vehicle in this State.
Added 1983, No. 251 (Adj. Sess.), § 11, eff. Jan. 1, 1985.
Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.
2008. In subsec. (a), substituted "subsection" for "section" preceding "8903(d)" to conform reference to V.S.A. style.
Revision note - In subsec. (a), substituted "section 8905(d) of this title" for "section 8905(d)" to conform reference to V.S.A. style.
Added 1983, No. 251 (Adj. Sess.), § 13, eff. Jan. 1, 1985.
2008. In subsec. (b), substituted "subsection" for "section" preceding "8903(d)" to conform reference to V.S.A. style.
Revision note - In subsec. (b), substituted "section 8905(d) of this title" for "section 8905(d)" to conform reference to V.S.A. style.
Added 1983, No. 251 (Adj. Sess.), § 14, eff. Jan. 1, 1985.
Revision note. In subsec. (b), deleted commas preceding "shall pay" in the first sentence and preceding "shall be paid" in the second sentence to correct grammatical errors.
If a rental company neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to him or her, for the period for which the rental company failed to make the report, and shall assess the tax due from such rental company, adding to the amount thus determined a penalty of 50 percent thereof. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the rental company notice by mail of the assessment and payment shall be due within 15 days of the date of the mailing of the notice.
Added 1983, No. 251 (Adj. Sess.), § 15, eff. Jan. 1, 1985.
A rental company against whom assessment is made pursuant to section 8919 or 8920 of this title may appear in person or by counsel in the Office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued from time to time. If the rental company or his or her agent does not appear within the 15 days, the assessment shall become final.
Added 1983, No. 251 (Adj. Sess.), § 16, eff. Jan. 1, 1985.
Revision note. In the first sentence, substituted "section 8919 or 8920 of this title" for "section 8919 or 8902" to correct an error and to conform reference to V.S.A. style.
Added 1983, No. 251 (Adj. Sess.), § 17, eff. Jan. 1, 1985.
Former §§ 9001-9008. Former § 9001, relating to definition of "itinerant photographer" was derived from V.S. 1947, § 1214 and 1941, No. 25 , § 1.
Former § 9002, relating to the license contents and fees, was derived from V.S. 1947, §§ 1215, 1219; 1941, No. 25 , §§ 2, 6, and amended by 1961, No. 217 , § 5.
Former § 9003, relating to license applications, was derived from V.S. 1947, § 1216; 1941, No. 25 , § 3, and amended by 1961, No. 217 , § 5.
Former § 9004, relating to refusal and revocation of license, was derived from V.S. 1947, § 1217; 1941, No. 25 , § 4, and amended by 1961, No. 217 , § 5.
Former § 9005, relating to term of license, was derived from V.S. 1947, § 1218, and 1941, No. 25 , § 5.
Former § 9006, relating to local licenses, was derived from V.S. 1947, §§ 1219, 1222; 1941, No. 25 , §§ 6, 9, and amended by 1961, No. 217 , § 5.
Former § 9007, relating to penalties for violations of chapter 221, was derived from V.S. 1947, §§ 1220, 1221, 1223, and 1941, No. 25 , §§ 7, 8, 10.
Former § 9008, relating to construction of chapter with local law, was derived from V.S. 1947, § 1224, and 1941, No. 25 , § 11.
Former §§ 9101-9115. Former § 9101, definition of "itinerant vendor," was derived from V.S. 1947, §§ 1198, 1211; P.L. §§ 1169, 1182; G.L. §§ 6633, 6634; No. 53, §§ 15, 17; P.S. §§ 5545, 5546; V.S. §§ 4748, 4749, and 1894, No. 59 , §§ 1, 2.
Former § 9102, relating to licenses requirement generally, was derived from V.S. 1947, § 1199; P.L. § 1170; G.L. § 6638; 1917, No. 53 , § 20; P.S. § 5550; V.S. § 2752, and 1894, No. 59 , § 5.
Former § 9103, relating to contents and recording of license applications generally, was derived from V.S. 1947, § 1200; P.L. § 1171; G.L. § 6640; 1917, No. 53 , § 22; P.S. § 5552; V.S. § 4754, 1894, No. 59 , § 7, and amended by 1961, No. 217 , § 11.
Former § 9104, relating to state license applications, was derived from V.S. 1947, § 1201; P.L. § 1172; G.L. § 6639; 1917, No. 53 , § 21; P.S. § 5551; V.S. § 4753, 1894, No. 59 , § 6, and amended by 1961, No. 217 , § 11.
Former § 9105, relating to the nontransferability of state licenses, was derived from V.S. 1947, § 1202; P.L. § 1173; G.L. § 6639; 1917, No. 53 , § 21; P.S. § 5551; V.S. § 4753, and 1894, No. 59 , § 10.
Former § 9106, relating to cancellation of state licenses, was derived from V.S. 1947, § 1203; P.L. § 1174; G.L. § 6641; 1917, No. 53 , § 23; P.S. § 5553; V.S. 4757, and 1894, No. 59 , § 10.
Former § 9107, relating to state licensure requirements, was derived from V.S. 1947, § 1204; P.L. § 1175; G.L. § 6642; 1917, No. 53 , § 24; P.S. § 5554; V.S. § 4755, and 1894, No. 59 , § 8.
Former § 9108, relating to application for local license, was derived from V.S. 1947, § 1205; P.L. § 1176; G.L. § 6643; 1917, No. 53 , § 25; P.S. § 5555; V.S. § 4757, and 1894, No. 59 , § 9.
Former § 9109, relating to issuance, fees and term of local licenses, was derived from V.S. 1947, § 1206; P.L. § 1177; G.L. § 6644; 1917, No. 53 , § 26; P.S. § 5556; V.S. § 4756, and 1894, No. 59 , § 9.
Former § 9110, relating to local license fee when provisions of former section 9109 inapplicable, was derived from V.S. 1947, § 1207; P.L. § 1178; G.L. § 6645; 1917, No. 53 , § 27; P.S. § 5557; V.S. § 4756, and 1894, No. 59 , § 9.
Former § 9111, relating to return of deposit upon cancellation of state license, was derived from V.S. 1947, § 1208; P.L. § 1179; G.L. § 6646; 1917, No. 53 , § 28; P.S. § 5558; V.S. § 4758, 1894, No. 59 , § 11, and amended by 1961, No. 217 , § 11.
Former § 9112, relating to use of deposit for payment of fines, was derived from V.S. 1947, § 1209; P.L. § 1180; G.L. § 6647; 1917, No. 53 , § 29; P.S. § 5559; R. 1906, § 5419; V.S. § 4759, and 1894, No. 59 , § 12.
Former § 9113, relating to use of deposit for payment of claims and costs, was derived from V.S. 1947, § 1210; P.L. § 1181; G.L. § 6648; 1917, No. 53 , § 30; P.S. § 5560; R. 1906, § 5420; V.S. § 4759, and 1894, No. 59 , § 12.
Former § 9114, relating to penalties for selling without a license, was derived from V.S. 1947, § 1212; P.L. § 1183; G.L. § 6635; 1917, No. 53 , § 17; P.S. § 5547; V.S. § 4750, and 1894, No. 59 , § 3.
Former § 9115, relating to penalty for advertising without a license, was derived from V.S. 1947, § 1213; P.L. § 1184; G.L. § 6637; 1917, No. 53 , § 18; P.S. § 5548; V.S. § 4751, and 1894, No. 59 , § 4.
SUBCHAPTER 2. IMPOSITION AND COLLECTION OF TAX
SUBCHAPTER 3. ENFORCEMENT AND PENALTIES
Short title. 1959, No. 217 , § 1, provided: "this act [this chapter] shall be known and cited as the 'Meals and Rooms Tax Act'."
Added 2013, No. 200 (Adj. Sess.), § 5; amended 2019, No. 164 (Adj. Sess.), § 17b.
Former § 9201. Former § 9201, relating to administration of chapter, was derived from 1959, No. 217 , § 2. For provisions relating to administration of taxes by Commissioner generally, see § 3201 of this title. This section was previously repealed by 1991, No. 186 (Adj. Sess.), § 8(h), eff. May 7, 1992.
2020. In subsec. (n), substituted reference to "9202(10)(D)(iv)" for "9202(10)(D)(iii)" because subdiv. (10)(D)(iii), as added by 2019, No. 164 (Adj. Sess.), § 17a, was redesignated as subdiv. (10)(D)(iv) to avoid conflict with subdiv. (10)(D)(iii), as added by 2019, No. 51 , § 12.
Amendments--2019 (Adj. Sess.). Subsec. (n): Added.
The following words, terms, and phrases when used in this chapter shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
Added 1959, No. 217 , § 3; amended 1963, No. 227 , § 1; 1964, No. 15 (Sp. Sess.), § 1, eff. April 1, 1964; 1973, No. 42 , §§ 1, 2; 1987, No. 113 , § 1, eff. June 26, 1987; 1987, No. 247 (Adj. Sess.), §§ 3,4; 1989, No. 51 , §§ 51, 51a, eff. June 1, 1989, No. 222 (Adj. Sess.), § 14, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), § 19, eff. May 7, 1992; 1993, No. 209 (Adj. Sess.), §§ 2-4; 1999, No. 49 , § 60, eff. June 2, 1999; 2011, No. 143 (Adj. Sess.), §§ 59-61, eff. May 15, 2012; 2013, No. 96 (Adj. Sess.), § 198a; 2013, No. 174 (Adj. Sess.), § 20, eff. June 4, 2014; 2015, No. 57 , § 88; 2015, No. 134 (Adj. Sess.), § 20, eff. May 25, 2016; 2015, No. 144 (Adj. Sess.), § 11; 2018, No. 10 (Sp. Sess.), § 2; 2019, No. 51 , § 12; 2019, No. 71 , § 7; 2019, No. 131 (Adj. Sess.), § 296; 2019, No. 164 (Adj. Sess.), § 17a, eff. March 1, 2022.
Reference in text. Section 3101 of this title, as amended, no longer relates to appointment of the commissioner of taxes. The subject matter is now covered by section 2251 of Title 3.
42 U.S.C. chapter 35, subchapter VII, was repealed by Pub. L. 95-478, Title V, § 501(a), Oct. 18, 1978, 92 Stat. 1558. The subject matter is now covered by 42 U.S.C. chapter 35, subchapter III.
2020. Subdiv. (10)(D)(iii), as added by 2019, No. 164 (Adj. Sess.), was redesignated as subdiv. (10)(D)(iv) to avoid conflict with subdiv. (10)(D)(iii) as added by 2019, No. 51 .
- 2013. In subdiv. (3), deleted "but is not limited to" following "includes" in the second sentence in accordance with 2013, No. 5 , § 4.
- 2011 (Adj. Sess.). 2011, No. 143 (Adj. Sess.), § 63(11) provided that secs. 59, 60 and 61, which amended this section, shall take effect on passage and apply retroactively to July 1, 2012.
Revision note - Reference to "forests and parks" in subdiv. (3)(B) changed to "forests, parks and recreation" to conform with new title of department. See § 2872 of Title 3.
Amendments--2019 (Adj. Sess.). Subdiv. (10)(D)(ii)(IX): Act No. 131 substituted "III" for "VII".
Subdiv. (10)(D)(iv): Added by Act No. 164.
Amendments--2019. Subdiv. (4): Act No. 71 added the second sentence.
Subdiv. (8): Act No. 71 added the second sentence.
Subdiv. (10)(D)(iii): Added by Act No. 51.
Subdiv. (20): Added by Act No. 71.
Amendments--2018 (Sp. Sess.) Subdiv. (3): substituted "that" for "which" near the beginning of the first sentence, and inserted the second sentence.
Subdiv. (3)(C): deleted "and" at the end of the sentence.
Amendments--2015 (Adj. Sess.). Subdiv. (4): Inserted "or alcoholic beverage" following "taxable meal" in the first sentence by Act No. 144.
Subdiv. (11): Amended generally by Act. No. 144.
Subdiv. (15)(D): Deleted by Act No. 134.
Amendments--2015. Subdiv. (10)(C)(iv): Added.
Amendments--2013 (Adj. Sess.). Subdiv. (10)(D)(ii)(X): Act No. 174 substituted "under the USDA Supplemental Nutrition Assistance Program (SNAP)" for "with food stamps" at the end.
Subdiv. (18): Act No. 96 deleted "handicap or" following "individuals with a".
Amendments--2011 (Adj. Sess.). Rewrote subdiv. (3)(A).
In subdiv. (10)(D)(ii), substituted "18 V.S.A. chapter 43" for "chapter 43 of Title 18, or a sanitorium, convalescent home, nursing home or home for the aged" in subdiv. (IV), substituted "8 V.S.A. chapter 151" for "chapter 151 of Title 8" in subdiv. (XI), and added subdiv. (XII); and added subdiv. (18).
Amendments--1999 Subdiv. (4): Inserted "or other entity" following "is a corporation" and "of such corporation" in the second sentence.
Amendments--1993 (Adj. Sess.). Amended subdiv. (10) generally, substituted "9202(10)(D)(ii)" for "9202(10)" in the second sentence of subdiv. (11) and added subdivs. (12)-(17).
Amendments--1991 (Adj. Sess.). Subdiv. (8): Added "and any monies received in payment for time-share rights at the time of purchase, provided, however, that such money received shall not be considered rent and thus not taxable if a deeded interest is granted to the purchaser for the time-share rights" following "whatsoever" in the first sentence.
Amendments--1989 (Adj. Sess.). Subdiv. (11): Added the second sentence.
Amendments--1989. Subdiv. (10): Substituted "excluding" for "including" preceding "alcoholic" in the introductory paragraph.
Subdiv. (11): Added.
Amendments--1987 (Adj. Sess.). Subdiv. (3)(d): Added.
Subdiv. (10)(k): Added.
Amendments--1987. Subdiv. (10)(j): Added.
Amendments--1973. Subdiv. (3): Amended generally.
Amendments--1964. Section amended generally.
Amendments--1963. Rewrote the definition of taxable meal.
Effective date of amendment - 2019 (Adj. Sess.). 2019, No. 164 (Adj. Sess.), § 33(d) provided that § 17a [which added subdiv. (10)(D)(iv)] shall take effect March 1, 2022.
Application and effect of 1991 (Adj. Sess.) amendment. 1991, No. 186 (Adj. Sess.), § 37, eff. May 7, 1992, provided that the amendment to this section by section 19 of the act shall be effective for any monies received in payment on or after May 7, 1992.
Privately-owned condominium unit offered to the public as sleeping accommodations for a consideration is a "hotel" within the meaning of subdivision (3) of this section. Bedford v. Vermont Department of Taxes, 146 Vt. 376, 505 A.2d 658 (1985).
Since the definition of "occupancy" in subdivision (6) of this section includes a lessee's right to the use and possession of leased rooms and nothing within subdivision (6) indicates a legislative intent to tax only fully vested rights to occupancy, all monies paid by a lessee for the rental of a condominium unit are potentially subject to the tax imposed by section 9241 of this title. Bedford v. Vermont Department of Taxes, 146 Vt. 376, 505 A.2d 658 (1985).
Cancellation deposits and booking fees, received by taxpayers acting as agents for individual owners of condominium units publicly offered for rental, were occupancy rentals within the meaning of subdivision (8) of this section. Bedford v. Vermont Department of Taxes, 146 Vt. 376, 505 A.2d 658 (1985).
Taxpayer, which operated a movie theater, was properly assessed meals-and-rooms tax on popcorn and nachos it sold at its snack bar. Under the applicable regulation, the unpackaged popcorn and nachos were operator-prepared snacks sold by an "eating and drinking establishment." Eurowest Cinemas, LLC v. Vt. Dep't of Taxes, 185 Vt. 599, 969 A.2d 688 (mem.) (2009).
Cited. In re Central Vermont Public Service Corp., 167 Vt. 626, 711 A.2d 1158 (mem.) (1998).
Each operator shall keep such separate books or records of his or her business in such reasonable form as the Commissioner may from time to time require by regulation and shall safely preserve the same for three years in such manner as to insure permanency and accessibility for inspection by the Commissioner and his or her authorized representatives. Such records shall be open for inspection by the Commissioner or his or her authorized representative at all reasonable times, and the Commissioner or his or her authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold for the purpose of determining whether the provisions of this chapter are being obeyed and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid.
Added 1959, No. 217 , § 19; amended 1975, No. 154 (Adj. Sess.), § 3, eff. date, see note below.
Amendments--1975 (Adj. Sess.). Increased time for preservation of records from "two" to "three" years.
Effective date of amendments--1975 (Adj. Sess.) amendment. 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 3 which amended this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Former § 9204. Former § 9204, relating to confidentiality of records, was derived from 1959. No. 217, § 23, and amended by 1963, No. 65 ; 1975, No. 154 (Adj. Sess.), § 4. The subject matter is now covered by § 3102 of this title.
Former § 9205. Former § 9205, relating to commission for keeping prescribed records, was derived from 1959, No. 217 , § 24. The subject matter is now covered by § 9302 of this title.
Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or if no report has been filed, then to the address of his or her last known abode; or in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period which is determined under this chapter by the giving of notice by mail, shall commence to run from the date of mailing of the notice.
Added 1959, No. 217 , § 15; amended 1979, No. 105 (Adj. Sess.), § 31.
Amendments--1979 (Adj. Sess.). Deleted "certified or registered" preceding "mail" in the first sentence and added the second and third sentences.
Former § 9207. Former § 9207, relating to bulk sales, transfers or assignment of business assets, was derived from 1989, No. 222 (Adj. Sess.), § 15. The subject matter is now covered by § 3260 of this title.
Added 1959, No. 217 , § 6; amended 1963, No. 227 , § 2; 1967; 1963, No. 346 (Adj. Sess.), § 1, eff. April 1, 1968; 1969, No. 144 , § 16; 1983, No. 144 (Adj. Sess.), § 1, eff. June 1, 1984; 1989, No. 51 ; § 51b, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 294, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 16, eff. May 31, 1990; 1991, No. 32 , § 18, eff. June 1, 1991; 1991, No. 32 , § 20, eff. July 1, 1993; 1997, No. 60 , § 69.
$0.01-0.11 $0.01 0.12-0.22 0.02 0.23-0.33 0.03 0.34-0.44 0.04 0.45-0.55 0.05 0.56-0.66 0.06 0.67-0.77 0.07 0.78-0.88 0.08 0.89-1.00 0.09
$0.01-0.14 $0.01 0.15-0.24 0.02 0.25-0.34 0.03 0.35-0.44 0.04 0.45-0.54 0.05 0.55-0.64 0.06 0.65-0.74 0.07 0.75-0.84 0.08 0.85-0.94 0.09 0.95-1.00 0.10
Amendments--1997 Subsec. (a): Substituted "nine percent" for "seven percent".
Subsec. (b): Substituted "nine percent" for "seven percent" in the introductory paragraph and rewrote the formula.
Amendments--1991. Act No. 32 § 18, substituted "eight" for "seven" preceding "percent" in subsecs. (a) and (b) and rewrote the formula contained in subsec. (b).
Act No. 32, § 20, substituted "seven percent" for "eight percent" in subsecs. (a) and (b) and rewrote the formula contained in subsec. (b).
Amendments--1989 (Adj. Sess.). Act No. 222 amended the section generally.
Act No. 210 substituted "seven percent" for "six percent" in subsec. (a) and rewrote subsec. (b).
Amendments--1989. Inserted "ten percent on the sale of alcoholic beverages" following "occupancy".
Amendments--1983 (Adj. Sess.). Increased tax generally.
Amendments--1967 (Adj. Sess.). Increased tax.
Amendments--1963. Section amended generally.
Applicability--1997 amendment. 1997, No. 60 , § 100(k)(1), provided in part that the amendment to this section by section 69 of the act shall apply to sales of meals and rentals of rooms on and after October 1, 1997, provided, however, that receipts from occupancies and meals reserved pursuant to a written contract entered into prior to May 15, 1997, and occurring prior to April 1, 1998, shall be taxed at the rate of seven percent.
Termination of 1990 tax rate increase; reversion to six percent in 1994. 1989, No. 210 (Adj. Sess.). § 299(b) provided that section 294 of the act, which increased the meals and rooms tax rate referred to in subsec. (a) from six to seven percent, would terminate on June 30, 1992, after which date the rate would be six percent of the price of each taxable meal and occupancy rental.
1991, No. 32 , § 17, provided that notwithstanding 1989, No. 210 (Adj. Sess.), § 299(b), the increase in the amount of and adjustment of the collection provisions relating to the meals and rooms tax as contained in 1989, No. 210 (Adj. Sess.), § 294, would continue in effect from June 30, 1992, through June 30, 1994, after which date the meals and rooms tax, excluding the tax on alcoholic beverages, shall revert to six percent of the price of each taxable meal and occupancy rental.
Rate of tax for receipts from occupancies and meals reserved prior to March 1, 1991 and occurring prior to April 1, 1992. 1991, No. 32 , § 22, provided that receipts for occupancies and meals reserved pursuant to a written contract entered into prior to March 1, 1991, and occurring prior to April 1, 1992, shall be taxed at the rate of seven percent.
Nullification of provisions for reversion of tax from seven to six percent. 1993, No. 210 (Adj. Sess.), § 39(e), provided: "The rate of the meals and rooms tax on taxable meals and occupancies imposed under chapter 235 of Title 32, shall not revert to six percent but shall remain in effect at seven percent notwithstanding any provision to the contrary in No. 210 of the Acts of 1990, No. 32 of 1991, or any other provision of law."
Substituted "chapter 225 of Title 32" for "chapter 235 of Title 32" in 1993, No. 210 (Adj. Sess.), § 39(e), which is set out in the note above, to correct an error in the reference.
Since the definition of "occupancy" in section 9302(6) of this title includes of lessee's right to the use and possession of leased rooms and nothing within that section indicates a legislative intent to tax only fully vested rights to occupancy, all monies paid by a lessee for the rental of a condominium unit are potentially subject to taxation under this section. Bedford v. Vermont Department of Taxes, 146 Vt. 376, 505 A.2d 658 (1985).
Withholding taxes, imposed by sections 5841 and 5842 of this title, and meals and rooms taxes, imposed by this section, assessed by the Vermont Tax Department against a debtor in bankruptcy are excepted from the discharge within the purview of 11 U.S.C. § 523(a)(1)(A); the fact that the claim of the department is secured or unsecured in immaterial. In re Safka, 24 B.R. 87 (Bankr. D. Vt. 1982).
Where this section taxed meals for which the charge was fourteen cents or more, and section 9242 of this title provided that a tax of five percent of gross receipts received from taxable meals was levied and was to be paid to the state by operator of establishment in lieu of collection and payment to state of tax on each meal, food establishment owner properly deducted from gross receipts that portion thereof representing meals for which the charge was less than 14 cents. Quero v. State Tax Department, 131 Vt. 326, 306 A.2d 684 (1973).
When the state makes direct payment for meals and rooms charges, as when it pays the charges for its employees, the meals and rooms tax does not apply; and if an employee of the state pays the charges, including a tax, the state may, when reimbursing the employee for the charges, also reimburse the employee for tax paid. 1970-72 Op. Atty. Gen. 454.
Where taxpayers, who publicly offered for lease privately-owned condominium units for short-term periods, kept cancellation deposits and booking fees when a lessee cancelled his lease prior to occupancy, these monies constituted gross receipts for a contingent right of occupancy and, therefore, were subject to taxation under this section. Bedford v. Vermont Department of Taxes, 146 Vt. 376, 505 A.2d 658 (1985).
Added 1959, No. 217 , § 7; amended 1963, No. 227 , § 3; 1964, No. 15 (Sp. Sess.), § 2, eff. April 1, 1964; 1967, No. 346 (Adj. Sess.), § 2, eff. April 1, 1968; 1971, No. 73 , § 34, eff. April 16, 1971; 1983, No. 144 (Adj. Sess.), § 2, eff. June 1, 1984; 1989, No. 51 , § 51c, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 295, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 17, eff. May 31, 1990; 1991, No. 32 , § 19, eff. June 1, 1991; 1991, No. 32 , § 21, eff. July 1, 1993; 1997, No. 60 , § 70.
Amendments--1997 Subsec. (c): Substituted "nine percent" for "seven percent" in the first sentence.
Amendments--1991. Subsec. (c): Act No. 32, § 19, substituted "eight" for "seven" following "tax of" in the first sentence.
Act No. 32, § 21 substituted "seven" for "eight" following "tax of" in the first sentence.
Amendments--1989 (Adj. Sess.). Subsec. (c): Amended generally by Act No. 222.
Act No. 210 substituted "seven percent" for "six percent" at the beginning of the first sentence.
Amendments--1989. Subsec. (a): Inserted "and alcoholic beverage" following "taxable meal" and substituted "meal, or beverage" for "or meal" following "rental" in the first sentence.
Subsec. (b): Inserted "or beverages" following "taxable meals" in the first sentence, "or beverage" following "taxable meal" in the second sentence and "beverages" following "taxable meals" in the third sentence.
Subsec. (c): Inserted "from meals and occupancies and ten percent of the gross receipts from alcoholic beverages" preceding "exclusive", deleted "and" preceding "taxable meals" and inserted "and alcoholic beverages" thereafter.
Amendments--1983 (Adj. Sess.). Substituted "six" for "five" following "a tax of".
Amendments--1971. Subsec. (c): Increased tax to 5%.
Amendments--1967 (Adj. Sess.). Subsec. (c): Increased tax to 4%.
Amendments--1964. Substituted "the tax for each rental or meal" for "for the tax separately from the rental or meal charge" following "shall charge" in the first sentence of subsec. (a), added new subsec. (b) and redesignated former subsec. (b) as subsec. (c).
Applicability--1997 amendment 1997, No. 60 , § 100(k)(1), provided in part that the amendment to this section by section 70 of the act shall apply to sales of meals and rentals of rooms on and after October 1, 1997, provided however, that receipts from occupancies and meals reserved pursuant to a written contract entered into prior to May 15, 1997, and occurring prior to April 1, 1998, shall be taxed at the rate of seven percent.
Termination of 1990 tax rate increase; reversion to six percent in 1994. 1989, No. 210 (Adj. Sess.), § 299(b) provided that section 295 of the act, which increased the meals and rooms tax rate referred to in subsec. (c) from six to seven percent, would terminate on June 30, 1992, after which date the rate of tax would be six percent of the price of each taxable meal and occupancy rental.
1991, No. 32 , § 17, provided that notwithstanding 1989, No. 210 (Adj. Sess.), § 299(b), the increase in the amount of and adjustment of the collection provisions relating to the meals and rooms tax as contained in 1989, No. 210 (Adj. Sess.), § 295 would continue in effect from June 30, 1992, through June 30, 1994, after which date the meals and rooms tax, excluding the tax on alcoholic beverages, shall revert to six percent of the price of each taxable meal and occupancy rental.
Rate of tax receipts from occupancies and meals reserved prior to March 1, 1991 and occurring prior to April 1, 1992. 1991, No. 32 , § 22, provided that receipts for occupancies and meals reserved pursuant to a written contract entered into prior to March 1, 1991, and occurring prior to April 1, 1992, shall be taxed at the rate of seven percent.
Meals tax amnesty. 1993, No. 209 (Adj. Sess.), § 5, provided: "Notwithstanding the provisions of Title 32, the owner of a retail grocery store or mixed-use premises which contains a retail grocery store may apply to the commissioner of taxes for relief from meals tax due for taxable meals sold for take-out before January 1, 1994 if:
"(1) the operator did not collect tax on those meals;
"(2) the operator applies to the commissioner on or before October 3, 1994;
"(3) at the date the application is received by the commissioner, the operator has not been notified by the department of taxes (by telephone or otherwise) that the operator has been selected for audit; and
"(4) the applicant holds or obtains at the time of application for relief a valid meals tax license under chapter 225 of Title 32.
"The commissioner shall not require remittance of meals tax due for periods before January 1, 1994, or interest thereon, for applicants qualified under this provision."
Cross references. Failure to collect tax, see § 9279 of this title.
Use of private collection agency for collection of taxes, see § 3109 of this title.
Withholding taxes, imposed by sections 5841 and 5842 of this title, and meals and rooms taxes, imposed by section 9241 of this title and collected pursuant to this section, assessed by the Vermont Tax Department against a debtor in bankruptcy are excepted from the discharge within the purview of 11 U.S.C. § 523(a)(1)(A); the fact that the claim of the department is secured or unsecured is immaterial. In re Safka, 24 B.R. 87 (Bankr. D. Vt. 1982).
Where section 9241 of this title taxed meals for which the charge was fourteen cents or more, and this section provided that a tax of five percent of gross receipts received from taxable meals was levied and was to be paid to the state by operator of establishment in lieu of collection and payment to state of tax on each meal, food establishment owner properly deducted from gross receipts that portion thereof representing meals for which the charge was less than 14 cents. Quero v. State Tax Department, 131 Vt. 326, 306 A.2d 684 (1973).
Added 1959, No. 217 , § 8; amended 1963, No. 227 , § 4; 1964, No. 15 (Sp. Sess.), § 3, eff. April 1, 1964; 1971, No. 73 , § 35, eff. April 16, 1971; 1973, No. 42 , § 3; 1975, No. 1 (Sp. Sess.), § 13, eff. April 1, 1976; 1989, No. 124 (Adj. Sess.), § 2, eff. Feb. 8, 1990; 1989, No. 225 (Adj. Sess.), § 25(b); 1991, No. 67 , § 7, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 8(i), eff. May 7, 1992; 1997, No. 156 (Adj. Sess.), § 19, eff. April 29, 1998; 2007, No. 190 (Adj. Sess.), § 25, eff. June 6, 2008; 2017, No. 73 , § 5, eff. June 13, 2017.
Amendments--2017. Subsec. (a): In the sixth sentence, inserted "upon request," preceding "but no operator", and inserted "or she" preceding "has failed".
Amendments--2007 (Adj. Sess.). Designated existing provisions of section as subsec. (a) and added subsec. (b).
Amendments--1997 (Adj. Sess.). Deleted the designation (a) at the start of the paragraph and added the third, fourth, and last sentences.
Amendments--1991 (Adj. Sess.). Subsec. (b): Repealed.
Amendments--1991. Subsec. (a): Substituted "and sign under the pains and penalties of perjury" for "swear to, sign and file with the commissioner" following "make out" in the third sentence and rewrote the fourth and fifth sentences.
Amendments--1989 (Adj. Sess.). Subsec. (a): Act No. 124 substituted "twenty-fifth" for "thirtieth" preceding "day of the calendar" in the first sentence and "twenty-fifth (23rd of February)" for "thirtieth (28th of February)" preceding "day of the month" in the second sentence.
Subsec. (b): Act No. 225 substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" in the first sentence.
Amendments--1975 (Sp. Sess.). Subsec. (a): Amended generally.
Amendments--1973. Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
Amendments--1971. Added the third sentence.
Amendments--1964. Added the sixth sentence.
Amendments--1963. Inserted "gross receipts" before "taxes imposed," substituted "last" for "fifteenth" in reference to calendar months in the first sentence and deleted "collected or which should have been collected pursuant to law" in reference to remittance for tax in the fifth sentence.
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 124 (Adj. Sess.), § 4, provided that the amendment to subsec. (a) of this section by section 2 of the act would affect returns due for tax periods ending on and after March 31, 1990.
Cross references. Assessment of additional tax upon failure to make return, see § 9273 of this title.
Taxes as personal debt to state, see § 9280 of this title.
Taxes as property lien, see § 9281 of this title.
Violations, see § 9279 of this title.
Taxpayers' recordkeeping was significantly muddled and insufficient, and the Commissioner of Taxes found it impossible to verify the sales receipts presented and to complete an audit based on the available records. It was therefore appropriate for the Commissioner to undertake an investigation and audit to produce an assessment that made sense. Travia's Inc. v. State, 194 Vt. 585, 86 A.3d 394 (2013).
The Commissioner may, upon written request and for good cause shown, authorize an operator whose books and records are not kept on a calendar month basis or whose hotel or establishment for the sale of taxable meals is operated only during certain seasons of the year to file returns at other times than those specified in section 9243 of this title and in lieu of such returns, but except in the case of seasonal hotels and eating establishments, no taxpayer shall be permitted to make less than four returns during a year. The Commissioner may, if he or she believes such action is necessary where collection of the tax may be in jeopardy, require an operator to file returns and pay taxes under this chapter at any time or from time to time. Except as to the time of filing and the period covered, all the provisions as to returns required by sections 9201, 9202, 9241-9243, 9271, and 9272 of this title shall be applicable to returns made under this section and a remittance for the tax due shall accompany any return filed under this section. The Commissioner may, on written application and for good cause shown, extend the time for making any return required by this chapter.
Added 1959, No. 217 , § 9.
Reference in text. Section 9201, referred to in this section, was repealed pursuant to 1991, No. 186 (Adj. Sess.)l, § 8(h), eff. May 7, 1992. For present provisions see § 3201 of this title.
Revision note. Substituted "section 9243 of this title" for "the preceding section" in the first sentence to conform to V.S.A. style.
Filing or payment extension for eligible taxpayers due to 1992 flood damage. 1991, No. 124 (Adj. Sess.), § 1, eff. March 24, 1992 provided:
"(a) Eligible taxpayers. For the purposes of this act, an eligible taxpayer is any individual or business whose residence or business property was located in the city of Montpelier or other areas of the state which sustained damage as a result of the March 11, 1992 flood as determined by the governor. A taxpayer who also has business property outside of the flooded area is an eligible taxpayer for the purposes of this act only with respect to the business activities conducted and property located within the flooded area.
"(b) Filing extension. An eligible taxpayer shall be granted an extension of 60 days from the date or dates in the months of March and April 1992 on which a filing or payment is otherwise required for any of the following taxes:
"(1) income and employer withholding on income taxes under chapter 151 of Title 32;
"(2) meals and rooms taxes under chapter 225 of Title 32; and
"(3) sales and use taxes under chapter 233 of Title 32.
"(c) Waiver of late charges. No interest or penalties shall apply as a result of the extensions granted by this act.
"(d) Notice. Eligible taxpayers shall notify the department of taxes in writing of their intention to comply with the extensions granted by this act; however, failure to do so shall not disqualify any otherwise eligible taxpayer."
1991, No. 124 (Adj. Sess.), § 2, provided that section 1 of this act, as set out in this note, shall apply to taxes and tax filings due in March and April 1992.
Upon application by an operator, if the Commissioner determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the same shall be credited by the Commissioner on any taxes then due from the operator under this chapter, and the balance shall be refunded to the operator or his or her successors, administrators, executors, or assigns, together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from the latest of 45 days after the date the return was filed, 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made, or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date such amended return or request was filed. Provided, however, no such credit or refund shall be allowed after three years from the date the return was due.
Added 1959, No. 217 , § 10; amended 1975, No. 154 (Adj. Sess.), § 5, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 32; 1983, No. 59 , § 5, eff. April 22, 1983; 2015, No. 57 , § 90, eff. June 11, 2015.
Amendments--2015. Rewrote the second sentence.
Amendments--1983. Deleted "of 12 percent" preceding "per annum" and inserted "established from time to time by the commissioner pursuant to section 3108 of this title" thereafter in the first sentence, and substituted "the return was filed" for "of the excess payment" following "date" and inserted "including any extensions of time thereto" following "due" in the second sentence.
Amendments--1979 (Adj. Sess.). Substituted "together with interest at the rate of twelve percent per annum" for "but no such credit or refund shall be allowed after three years from the date of return was due" following "assigns" in the first sentence and added the second and third sentences.
Amendments--1975 (Adj. Sess.). Extended refund period from "two" to "three" years.
Effective date of amendments--1975 (Adj. Sess.) amendment. 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 5 which amended this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
1983 amendment. 1983, No. 59 , § 13, provided in part, that section 5, which amended this section, "shall affect any unpaid tax liability or overpayment on January 1, 1983 and thereafter."
Former § 9246. Former § 9246, relating to apportionment of tax where a flat charge was made, was derived from 1959, No. 217 , § 20.
Notwithstanding 8 V.S.A. §§ 4518 , 4590, and 30901, hospital service corporations, medical service corporations, and credit unions shall be subject to the meals and rooms tax. The statutory purpose of the remaining exemptions in 8 V.S.A. § 4518 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 4590 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 30901 is to affirm the nonprofit, cooperative structure of credit unions.
Added 2013, No. 200 (Adj. Sess.), § 4.
The Department of Taxes may collect information on operators from persons providing an Internet platform for the short-term rental of property for occupancy in this State. The information collected shall include any information the Commissioner shall require, and the name, address, and terms of the rental transactions of persons acting as operators through the Internet platform. The failure to provide information as required under this section shall subject the person operating the Internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section.
Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Substituted "may" for "shall" in the first sentence.
Contingent effective date. 2015, No. 134 (Adj. Sess.), § 41(4) provides: "Secs. 21a (informational reporting) [which enacted this section] and 25-26 (definition of vendor and out of state vendor notification requirements) [which amended 32 V.S.A. § 9701(54) and enacted 32 V.S.A. § 9712] shall take effect on the earlier of July 1, 2017, or beginning on the first day of the first quarter after the sales and use tax reporting requirements challenged in Direct Marketing Assoc. v. Brohl, 814 F.3d 1129 (10th Cir. 2016) are implemented by the State of Colorado."
Each operator prior to commencing business shall register with the Commissioner each place of business within the State where he or she operates a hotel or sells taxable meals or alcoholic beverages; provided, however, that an operator who sells taxable meals through a vending machine shall not be required to hold a license for each individual machine, and a booking agent shall not be required to hold a separate license for each property the rental of which it facilitates. Upon receipt of an application in such form and containing such information as the Commissioner may require for the proper administration of this chapter, the Commissioner shall issue without charge a license for each such place in such form as he or she may determine, attesting that such registration has been made. No person shall engage in serving taxable meals or alcoholic beverages or renting hotel rooms without the license provided in this section. The license shall be nonassignable and nontransferable and shall be surrendered to the Commissioner if the business is sold or transferred or if the registrant ceases to do business at the place named.
Added 1959, No. 217 , § 4; amended 1971, No. 73 , § 36, eff. April 16, 1971; 1981, No. 11 ; 1991, No. 186 (Adj. Sess.), § 20, eff. May 7, 1992; 2015, No. 57 , § 89; 2019, No. 71 , § 8; 2019, No. 131 (Adj. Sess.), § 297.
Amendments--2019 (Adj. Sess.). Substituted "which" for "that" in the first sentence.
Amendments--2019. Inserted ", and a booking agent shall not be required to hold a separate license for each property the rental of that it facilitates" at the end of the first sentence.
Amendments--2015. Added "provided however, that an operator who sells taxable meals through a vending machine shall not be required to hold a license for each individual machine" in the first sentence.
Amendments--1991 (Adj. Sess.). Inserted "or alcoholic beverages" following "meals" in the first and third sentences, and substituted "the commissioner" for "he" preceding "may require" and inserted "or she" preceding "may determine" in the second sentence.
Amendments--1971. Substituted "prior to commencing business" for "within thirty days of the passage of this act" following "operator" and "$ 2.00" for "$ 1.00" in the first sentence and deleted the former third sentence.
Added 1959, No. 217 , § 5; amended 1979, No. 181 (Adj. Sess.), § 20; 1991, No. 186 (Adj. Sess.), § 40, eff. May 7, 1992; 1995, No. 29 , § 20, eff. April 14, 1995; 1997, No. 50 , § 26, eff. June 26, 1997.
Amendments--1997. Substituted "$500.00" for "$100.00" in the third sentence.
Amendments--1995 Subsec. (e): Inserted "or in case of an unlicensed business" preceding "the commissioner" and substituted "operator has no license or the" for "operator's" preceding "public that the" in the first sentence.
Amendments--1991 (Adj. Sess.). Subsec. (e): Added.
Amendments--1979 (Adj. Sess.). Subsec. (b): In the last sentence substituted "administrative" for "chief superior" judge.
Added 1959, No. 217 , § 11; amended 1971, No. 73 , § 37, eff. April 16, 1971; 1975, No. 154 (Adj. Sess.), § 6, eff. date, see note below; 1989, No. 119 , §§ 10, 12, 14, eff. June 22, 1989.
Amendments--1989. Subsec. (b): Inserted "the later of" following "made after" and "or three years from the date the return was required to be filed" preceding "unless" in the first sentence and added the second through fifth sentences.
Amendments--1975 (Adj. Sess.). Subsec. (b): Increased time for assessment from "two" to "three" years.
Amendments--1971. Subsec. (b): Substituted "filed" for "due".
Effective date of amendments--1975 (Adj. Sess.) amendment. 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 6 which amended subsec. (b) of this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Vermont Code clearly allows for the Commissioner of Taxes to examine a return after it is filed and to make such further audits or investigation as he or she may deem necessary; further, it provides that if the Commissioner determines that there is a deficiency with respect to the payment of any tax due under the chapter, he or she shall assess the taxes and interest due the state. Where the source documents used to prepare returns suggest inaccuracies, it follows that the returns filed are not "as. .. required," and the Commissioner may proceed to make an investigation and estimation of tax, just as if no returns had been filed at all. Travia's Inc. v. State, 194 Vt. 585, 86 A.3d 394 (2013).
Any operator against whom an assessment shall be made by the Commissioner under the provisions of subsection 9272(e) or section 9273 of this title, and any person aggrieved by the refusal of the Commissioner to make a refund requested under section 9245 of this title, may petition for a reconsideration within 60 days after notice shall have been given such person as provided in this chapter. If a petition for reconsideration is not filed within the 60-day period, the amount of the assessment or the refusal to refund becomes final at the expiration thereof as to law and fact. If a petition for a reconsideration is filed within the 60-day period, the Commissioner shall reconsider the assessment or the refusal and if the petitioner so requested in his or her petition, shall grant said petitioner an oral hearing and shall give the petitioner 10 days' notice of the time and places thereof. For a cause shown, the Commissioner may extend the time for filing such petition. If appeal is not taken as provided in section 9275 of this title, the assessment or the refusal to refund upon reconsideration becomes final as to law and fact at the expiration of the 60-day period therein allowed for taking of appeals. The remedies provided by this section and section 9275 of this title, shall be the exclusive remedies of a taxpayer for contesting an assessment under sections 9272 and 9273 of this title and denial of a refund under section 9245 of this title.
Added 1959, No. 217 , § 12; amended 1975, No. 154 (Adj. Sess.), § 7, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 33; 1989, No. 222 (Adj. Sess.), § 36; 1991, No. 186 (Adj. Sess.), § 42, eff. May 7, 1992.
2008. Substituted "subsection 9272(e) or section 9273" for "section 9272(e) or 9273" to conform reference to V.S.A. style.
Amendments--1991 (Adj. Sess.). Inserted "9272(e) or" preceding "9273" in the first sentence and substituted "sections 9272 and" for "section" preceding "9273" in the sixth sentence.
Amendments--1989 (Adj. Sess.). Substituted "60" for "thirty" wherever it appears.
Amendments--1979 (Adj. Sess.). Added last sentence relating to remedies.
Amendments--1975 (Adj. Sess.). Extended period for reconsideration from "fifteen" to "thirty" days.
Effective date of amendments--1975 (Adj. Sess.) amendment. 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 7 which amended this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Any person aggrieved by the decision of the Commissioner upon petition provided for in section 9274 of this title may, within 30 days after notice thereof from the Commissioner, appeal to the Superior Court of any county in which the person has a place of business subject to this chapter. Such appeals shall be preferred cases for hearing on the docket. The court may grant such relief as may be equitable and may order the State Treasurer to pay to the aggrieved taxpayer the amount of such relief with interest at the rate established pursuant to section 3108 of this title. Upon all such appeals that are denied, costs may be taxed against the appellant at the discretion of the court but no costs shall be taxed against the State.
Added 1959, No. 271 , § 13; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1991, No. 186 (Adj. Sess.), § 21, eff. May 7, 1992; 1997, No. 50 , § 27, eff. June 26, 1997; 1997, No. 161 (Adj. Sess.), § 23, eff. Jan. 1, 1998; 2019, No. 51 , § 13, eff. June 10, 2019.
Amendments--1997. Substituted "determination" for "decision" following "aggrieved by the" and "determination by" for "notice thereof from" following "thirty days after" and inserted "the Washington superior court or" preceding "the superior court" in the first sentence.
Amendments--1991 (Adj. Sess.). Substituted "established pursuant to 32 V.S.A. § 3108" for "of six percent per annum" following "rate" in the fifth sentence.
Fact that the Legislature did not expressly include a potential award for attorney's fees in the statute regarding appeals of meals tax assessments demonstrates that the Legislature did not intend to waive sovereign immunity in this section, and thus a taxpayer was not entitled to attorney's fees under the statute. Depot Square Pizzeria, LLC v. Dep't of Taxes, 204 Vt. 536, 169 A.3d 204 (2017).
Added 1959, No. 217 , § 14; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 230 (Adj. Sess.) § 17(8).
Amendments--1983 (Adj. Sess.). Subsec. (d): Repealed.
Amendments--1973 (Adj. Sess.). Changed "county court" to "superior court" in subsecs. (b) and (d).
Witness fees, see § 1551 of this title.
Former § 9277. Former § 9277, relating to interest on unpaid taxes, was derived from 1959, No. 217 , § 16. The subject matter is now covered by § 9278 of this title.
Former § 9278. Former § 9278, relating to late filing fees, penalties and interest for meals and rooms tax, was derived from 1959, No. 217 , § 17; and amended by 1963, No. 41 , § 1; 1975, No. 154 (Adj. Sess.), § 8; 1979, No. 105 (Adj. Sess.), § 34; 1981, No. 191 (Adj. Sess.), § 7; 1991, No. 67 , § 8, and 1991, No. 186 (Adj. Sess.), § 22.
Added 1959, No. 217 , § 18; amended 1963, No. 227 , § 5; 1987, No. 48 , § 10; 1991, No. 186 (Adj. Sess.), § 23, eff. May 7, 1992.
Amendments--1991 (Adj. Sess.). Subsec. (d): Inserted "or regulations promulgated by the commissioner under this chapter" preceding "relative" and "alcoholic beverages" preceding "and rooms" and deleted "and the tax on the gross receipts from the sale of taxable meals and rental charges and regulations promulgated by the commissioner under this chapter relative to such taxes" thereafter.
Amendments--1963. Added "and the tax on the gross receipts from the sale of taxable meals and rental charges" after "tax on meals and rooms", and substituted "license" for "certificate" after "valid registration".
Added 1959, No. 217 , § 21; amended 1963, No. 227 , § 6; 1975, No. 154 (Adj. Sess.), § 14, eff. after June 30, 1976; 1991, No. 186 (Adj. Sess.), § 24, eff. May 7, 1992; 1997, No. 50 , § 28, eff. June 26, 1997; 1999, No. 49 , § 61, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 54, eff. March 1, 2004; 2017, No. 11 , § 62.
Amendments--2017. Subsec. (d): Inserted "business" following "within five" in the second sentence.
Amendments--2003 (Adj. Sess.). Added ", action to collect taxes; limitations" following "state" in the section heading, added new subsec. (c), redesignated former subsec. (c) as subsec. (d) and made gender-neutral changes throughout the subsection.
Amendments--1999 Subsec. (a): Inserted "together with such interest and penalty as has accrued under the provisions of section 3202 of this title" following "amount of such tax".
Amendments--1997. Subsecs. (a) and (b): Amended generally.
Amendments--1991 (Adj. Sess.). Subsec. (b): Substituted "six" for "three" preceding "years" in the first and third sentences.
Amendments--1975 (Adj. Sess.). Subsec. (c): Added.
If any operator required to pay and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such operator. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the aforesaid tax liens.
Added 1959, No. 217 , § 22; amended 1963, No. 227 , § 7.
Amendments--1963. Substituted "pay" for "collect" after "required to".
Added 2018, No. 10 (Sp. Sess.), § 2.
Former §§ 9401-9412. Former § 9401, relating to definition of "peddler," was derived from V.S. 1947, § 1179; 1937, No. 33 , § 1; P.L. § 1154; 1931, No. 12 , § 1; 1929, No. 27 , §§ 1, 2; 1925, No. 31 , § 1; G.L. § 1159; 1917, No. 53 , § 1; 1915, No. 62 , 1912, No. 61 , § 1; 1910, No. 58 , § 1; 1908, No. 33 , § 1; P.S. § 902; 1904, No. 145 , § 1; 1902, No. 119 , § 1; 1900, No. 94 , § 1; V.S. § 4731; 1882, No. 76 , § 2; R.L. § 3952; G.S. 81, § 2; 1857, No. 19 , § 3; 1846, No. 26 , § 1; R.S. 74, § 1; 1837, No. 17 ; 1833, No. 12 , § 1; 1821, p. 87, 1815, p. 162, and 1806, p. 181.
Former § 9402, relating to exemptions, was derived from 1953, No. 222 , § 1; V.S. 1947, § 1180; 1937, No. 33 , § 2; P.L. § 1155; 1931, No. 12 , § 2; 1929, No. 27 , § 3, and amended by 1961, No. 217 , § 6, and 1989, No. 256 (Adj. Sess.), § 10(a).
Former § 9403, relating to exempt status, was derived from 1953, No. 222 , § 1; V.S. 1947, § 1180; 1937, No. 33 , § 2; P.L. § 1155; 1931, No. 12 , § 2; 1929, No. 27 , § 3, and amended by 1961, No. 217 , § 6.
Former § 9404, relating to license application, was derived from V.S. 1947, § 1184; P.L. § 1159; G.L. § 1163; 1917, No. 53 , § 4, and amended by 1961, No. 217 , § 6.
Former § 9405, relating to license tax rates, was derived from V.S. 1947, § 1181; 1925, No. 31 , § 2; 1921, No. 43 , § 1; G.L. § 1160; 1917, No. 53 , § 2; 1912, No. 61 , § 2; 1910, No. 58 , § 2; P.S. §§ 903, 904; 1904, No. 145 , §§ 3, 4, 5; V.S. §§ 4735, 4736; 1886, No. 92 ; R.L. §§ 3955, 3956; G.S. 81, §§ 8, 9; 1847, No. 30 ; 1846, No. 26 , §§ 8, 9; R.S. §§ 4, 5; 1833, No. 12 , § 1; 1822, p. 21; 1821, p. 85, and 1806, p. 180.
Former § 9406, relating to issuance and form of license, was derived from V.S. 1947, § 1183; P.L. § 1158; 1921, No. 43 ; G.L. § 1162; 1917, No. 53 , § 3; P.L. § 905; 1904, No. 145 , § 5; V.S. § 4737; R.L. § 3957; G.S. 81, § 4; 1846, No. 26 , § 3; R.S. 74, § 3; 1821, p. 86; 1806, p. 180, and amended by 1961, No. 217 , § 6.
Former § 9407, relating to refusal and revocation of license, was derived from V.S. 1947, § 1185; P.L. § 1160; 1931, No. 12 , § 3, and amended by 1961, No. 217 , § 6.
Former § 9408, relating to term of license, was derived from V.S. 1947, § 1186; P.L. § 1161; 1919, No. 50 , § 1; G.L. § 1164; 1917, No. 53 , § 5; P.S. § 906; 1904, No. 145 , § 5; V.S. § 4741; R.L. § 3961; G.S. 81, § 10; 1846, No. 26 , § 10; R.S. 74, § 8; 1832, No. 16 ; 1821, p. 86 and 1806, p. 181.
Former § 9409, relating to extension of license to employee, was derived from V.S. 1947, § 1182; P.L. § 1157; G.L. § 1161 and 1917, No. 54 .
Former § 9410, relating to recording of license and restriction of local licenses, was derived from V.S. 1947, § 1187; P.L. § 1162; G.L. § 1165; 1917, No. 53 , § 6; P.S. § 907; 1904, No. 145 , § 5; V.S. § 4738; R.L. § 3958; G.S. 81, § 5; 1846, No. 26 , § 4; R.S. 74, § 6; 1821, p. 86; 1806, p. 180, and amended by 1961, No. 217 , § 6.
Former § 9411, relating to license number plates and badges, was derived from V.S. 1947, § 1188; P.L. § 1163; 1921, No. 43 , § 3; G.L. § 1166; 1917, No. 53 , § 7, and amended by 1961, No. 217 , § 6.
Former § 9412, relating to penalties, was derived from 1953, No. 222 , § 2; V.S. 1947, §§ 1189, 1190; 1937, No. 33 , §§ 3; P.L. §§ 1164, 1165; 1931, No. 12 , § 4; 1921, No. 43 , § 4; G.L. §§ 1167, 1168; 1917, No. 53 , §§ 8, 9; P.S. §§ 904, 910, 911; 1904, No. 145 , §§ 2, 4, 5; V.S. §§ 4732, 4736, 4742; 1888, No. 137 , § 1; R.L. §§ 3951, 3956, 3962; G.S. 81, §§ 3, 9, 11; 1857, No. 19 , §§ 2; 1846, No. 26 , §§ 2, 9, 11; R.S. 74, §§ 2, 5, 10; 1821, p. 87; 1815, p. 162, and 1806, pp. 181, 182.
Former §§ 9501-9514. Former § 9501, relating to issuance and form of license, was derived from V.S. 1947, § 1194 and 1935, No. 38 , § 1, amended by 1961, No. 127 , § 7, and repealed by 1969, No. 282 (Adj. Sess.), § 14.
Former § 9502, relating to license fee and bond, was derived from V.S. 1947, § 1195 and 1935, No. 38 , § 2, amended by 1961, No. 127 , § 7, and repealed by 1969, No. 282 (Adj. Sess.), § 14. Another § 9502, relating to the state board of private detective licensing, was added by 1971, No. 183 (Adj. Sess.), § 2.
Former § 9503, relating to exemptions from provisions of chapter, was derived from 1949, No. 31 ; V.S. 1947, § 1197; 1935, No. 38 , § 4, and repealed by 1969, No. 282 (Adj. Sess.), § 14. Another § 9503, relating to compensation of members, clerical assistance and inspection staff, was added by 1971, No. 183 (Adj. Sess.), § 3.
Former § 9504, relating to failure to obtain license, was derived from V.S. 1947, § 1196 and 1935, No. 38 , § 3, and repealed by 1969, No. 282 (Adj. Sess.), § 14. Another § 9504, relating to powers of board generally, was added by 1971, No. 183 (Adj. Sess.), § 14.
Former § 9505, relating to definitions, was derived from 1969, No. 282 (Adj. Sess.), § 5, and amended by 1971, No. 14 , § 20, No. 183 (Adj. Sess.), § 1.
Former § 9506, relating to license requirement, was derived from 1969, No. 282 (Adj. Sess.), § 6, and amended by 1971, No. 183 (Adj. Sess.), § 9 and No. 184 (Adj. Sess.), § 25.
Former § 9507, relating to applications, was derived from 1969, No. 282 (Adj. Sess.), § 7, and amended by 1971, No. 183 (Adj. Sess.), § 5.
Former § 9508, relating to agencies, was derived from 1969, No. 282 (Adj. Sess.), § 8, and amended by 1971, No. 183 (Adj. Sess.), § 9.
Former § 9509, relating to surety bonds, was derived from 1969, No. 282 (Adj. Sess.), § 9.
Former § 9510, relating to renewal of licenses, was derived from 1969, No. 282 (Adj. Sess.), § 10.
Former § 9511, relating to persons who presently hold licenses, was derived from 1969, No. 282 (Adj. Sess.), § 11, and amended by 1971, No. 183 (Adj. Sess.), § 6.
Former § 9512, relating to revocation of licenses, was derived from 1969, No. 282 (Adj. Sess.), § 12, and amended by 1971, No. 183 (Adj. Sess.), § 7.
Former § 9513, relating to penalties, was derived from 1969, No. 282 (Adj. Sess.), § 13, and amended by 1971, No. 183 (Adj. Sess.), § 8.
Former § 9514, relating to receipts, was derived from 1975, No. 118 , § 65.
The subject matter of former §§ 9501-9514 is now covered by § 3151 et seq. of Title 26.
Added 1995, No. 14 , § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 9, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 65; 2009, No. 156 (Adj. Sess.), § I.32.
Amendments--2009 (Adj. Sess.) Subdiv. (1): Substituted "commissioner" for "director" and "department" for "office".
Subdiv. (2): Deleted.
Amendments--2005 (Adj. Sess.). Subdiv. (1): Rewrote the subdivision.
Amendments--1999 (Adj. Sess.). Subdiv. (1): Substituted "commissioner of prevention, assistance, transition, and health access" for "commissioner of social welfare".
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 186 (Adj. Sess.), § 37, eff. May 22, 1996, provided that the amendment to this section by section 9 of the act shall apply to transfers occurring on or after July 1, 1995.
A tax is hereby imposed upon the transferor of any nursing home located in this State. The tax shall be eight percent of the selling price.
Added 1995, No. 14 , § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 10, eff. May 22, 1996.
Amendments--1995 (Adj. Sess.) Rewrote the second sentence.
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 186 (Adj. Sess.), § 37, eff. May 22, 1996, provided that the amendment to this section by section 10 of the act shall apply to transfers occurring on or after July 1, 1995.
Former § 9532. Former § 9532, relating to exemptions, was derived from 1995, No. 14 , § 5.
Added 1995, No. 14 , § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 12, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 66; 2009, No. 156 (Adj. Sess.), § I.33; 2019, No. 6 , § 71, eff. April 22, 2019.
Amendments--2019 Subsec. (e): Substituted "into" for "in" following "transferor tax", and "General Fund" for "Health Care Resources Fund established pursuant to 33 V.S.A. § 1901d".
Amendments--2009 (Adj. Sess.) Subsec. (b): Substituted "department" for "office".
Subsec. (e): Amended generally.
Amendments--2005 (Adj. Sess.). Subsec. (b): Substituted "office of Vermont" for "department of prevention, assistance, transition, and" preceding "health access".
Subsec. (e): Substituted "director" for "commissioner".
Amendments--1999 (Adj. Sess.). Subsec. (b): Substituted "department of prevention, assistance, transition, and health access" for "department of social welfare".
Amendments--1995 (Adj. Sess.) Subsec. (c): Substituted "changes in nursing home ownership that are not transfers as defined in subdivision 9530(7)" for "transferors exempted from the tax by section 9532" preceding "of this chapter".
Retroactive effective date of amendments 2019, No. 6 , § 105(a), provides: "Notwithstanding 1 V.S.A. § 214 or any other act or provision, Secs. 64-72 (State Health Care Resources Fund), 74 (32 V.S.A. § 10503), 75 (33 V.S.A. § 1951), and 76 (33 V.S.A. § 1956) and Sec. 85 amending 16 V.S.A. § 2857 shall take effect on passage and apply retroactively to July 1, 2018."
Applicability--1995 (Adj. Sess.) amendment. 1995, No. 186 (Adj. Sess.), § 37 provided that the amendment to this section by section 12 of the act shall apply to transfers occurring on or after July 1, 1995.
The Secretary may adopt rules necessary to implement the provisions of this chapter.
Added 1995, No. 14 , § 5, eff. April 12, 1995.
Added 1995, No. 14 , § 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), § 67; 2009, No. 156 (Adj. Sess.), § I.34.
Amendments--2009 (Adj. Sess.) Substituted "commissioner" for "director" and "commissioner's" for "director's" wherever it appeared throughout the section.
Amendments--2005 (Adj. Sess.). Subsec. (a): Substituted "10" for "ten" preceding "days" and "director" for "commissioner" in three places.
Subsec. (b): Substituted "director's" for "commissioner's".
Sales and use tax rebates for mobile homes. 2011, No. 143 (Adj. Sess.), § 55 provides: "(a) Notwithstanding the provisions of 32 V.S.A. chapters 231 and 233 and 24 V.S.A. § 138, sales and use tax, local option sales tax, or property transfer tax shall not apply to sales to individuals of mobile homes purchased after April 1, 2011 but before July 1, 2012 to replace a mobile home that was damaged or destroyed as a result of flooding and storm damage that occurred as a result of a federally declared disaster in Vermont in 2011.
"(b) Any resident of Vermont who purchased a mobile home that meets the criteria under subsection (a) of this section shall be entitled to a reimbursement in the amount of any sales and use tax, local option sales tax, or property transfer tax paid.
"(c) The department of taxes may establish standards and procedures necessary to implement this section. The department of taxes shall reimburse taxpayers that qualify under subsection (a) of this section."
Cross references. Taxation on gains from sale or exchange of land, see chapter 236 of this title.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 13, eff. 60 days after April 9, 1970; 1971, No. 68 , § 1, eff. April 15, 1971; 1971, No. 168 (Adj. Sess.); 1975, No. 225 (Adj. Sess.), § 2; 1975, No. 226 (Adj. Sess.), § 1; 1979, No. 105 (Adj. Sess.), § 35; 1981, No. 56 , § 1; 1987, No. 200 (Adj. Sess.), § 1; 1989, No. 119 , § 20, eff. June 22, 1989; 1989, No. 222 (Adj. Sess.), §§ 18, 19, eff. May 31, 1990; 2019, No. 71 , § 9.
Reference in text. Section 104 of Title 18, referred to in subdiv. (9), no longer governs appointment of the commissioner of health. The subject matter is now covered by section 3051 of Title 3.
2013. In subdiv. (1), deleted ", but not limited to," following "including" in accordance with 2013, No. 5 , § 4.
Amendments--2019. Subdiv. (2): Added ", partnership, limited liability company, or other legal entity".
Subdiv. (5): Inserted ", transfer or acquisition of a direct or indirect controlling interest in any person with title to property," following "of court".
Subdiv. (6): Amended generally.
Subdiv. (12): Added.
Amendments--1989 (Adj. Sess.). Subdiv. (1): Inserted "memorandum of deed, memorandum of lease" following "instrument" in the first sentence and added the second sentence.
Subdiv. (3): Substituted "50" for "25" wherever it appears in subdiv. (B).
Amendments--1989. Subdiv. (3)(B): Amended generally.
Amendments--1987 (Adj. Sess.). Subdiv. (11): Added.
Amendments--1981. Subdiv. (5): Deleted last sentence.
Amendments--1979 (Adj. Sess.). Subdiv. (7): Included within definition of commissioner "or any officer or employee of the department authorized by the commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions mentioned and described in this chapter".
Amendments--1975 (Adj. Sess.). Subdiv. (5): Amended generally by Act No. 225.
Subdiv. (6): Added the second sentence.
Amendments--1971 (Adj. Sess.). Subdiv. (10): Added.
Amendments--1971. Subdiv. (5): Added "will, trust, decree of court" following "conveyance".
Amendments--1969 (Adj. Sess.). Subdivs. (8), (9): Added.
Applicability--1989 (Adj. Sess.) amendment. 1989, No. 222 (Adj. Sess.), § 30, provided:
"Notwithstanding Sec. 28 of Act No. 119 of the Acts of 1989 [which provided that the amendment to subdiv. (3) of this section was to take effect on June 22, 1989], the amendment of 32 V.S.A. § 9601(3) by Sec. 20 of Act No. 119 of the Acts of 1989 shall not apply to any project or transaction which either:
"(1) had a completed Act 250 application filed with a local environmental commission or the environmental board on or before June 22, 1989, or
"(2) was not subject to Act 250 and was under review by a municipal planning commission on or before June 22, 1989."
A tax is hereby imposed upon the transfer by deed of title to property located in this State, or a transfer or acquisition of a controlling interest in any person with title to property in this State. The amount of the tax equals one and one-quarter percent of the value of the property transferred, or $1.00, whichever is greater, except as follows:
Added 1967, No. 146 , § 1; amended by 1969, No. 144 , § 6; 1987, No. 200 (Adj. Sess.), § 2; 1993, No. 49 , § 16,; 1997, No. 50 , §§ 6, 43; 1999, No. 62 , § 272; 2005, No. 75 , § 5; 2007, No. 176 (Adj. Sess.), § 14; 2011, No. 45 , § 33; 2019, No. 71 , § 10.
2008. Inserted "of Title 11" following "chapter 7" in subdiv. (3) for purposes of clarity and to conform reference to V.S.A. style.
Amendments--2019. Added ", or a transfer or acquisition of a controlling interest in any person with title to property in this State" at the end of the first sentence of the introductory language.
Amendments--2011. Subdiv. (2): Repealed.
Amendments--2007 (Adj. Sess.). Substituted "one-quarter" for "one quarter" in the introductory paragraph and subdiv. (1) and added the exception at the end of subdiv. (1).
Amendments--1999. Subdiv. (1): Substituted "the purchaser obtains a purchase money mortgage that the Vermont housing finance agency has committed to make or purchase" for "in connection with the transfer, a guaranty fee is paid to the Vermont home mortgage guarantee program in accordance with section 387 of Title 10" at the end of the sentence.
Amendments--1997. Subdiv. (1): Added "provided that no tax shall be imposed on the first $100,000.00 in value of the property if, in connection with the transfer, a guaranty fee is paid to the Vermont home mortgage guarantee program in accordance with section 387 of Title 10".
Amendments--1993. Subdiv. (2): Deleted "in excess of 25 acres" preceding "actively" in the second sentence and substituted "one and one-quarter" for "one" preceding "percent" in the third sentence.
Amendments--1969. Increased tax from "one-tenth" to "five-tenths".
Effective date of amendments--1999. 1999, No. 62 , § 277(c), eff. June 2, 1999, provided: "Sec. 272 shall be effective on passage and the provisions in Sec. 272 providing a property transfer tax exemption shall be repealed on July 1, 2002."
Effective date of amendments--2001 (Adj. Sess.) 2001 (Adj. Sess.), No. 143, § 62, eff. July 1, 2002, amended 1999, No. 62 , § 277(c) to provide that the provisions in 1999, No. 62 , § 272 shall be repealed on July 1, 2006.
Applicability--1997 amendment 1997, No. 50 , § 48(f), eff. June 26, 1997, provided that section 43 of the act, which added subdiv. (3), shall apply to transfers on and after July 1, 1993.
Applicability--2007 (Adj. Sess.) amendment. 2007, No. 176 (Adj. Sess.), § 14a provides: "Sec. 14 [which amended this section] (Low Income Home Ownership Program) of this act, amending 32 V.S.A. § 9602, shall apply to transfers on or after July 1, 2008."
Extension of applicability of amendment. 2001 (Adj. Sess.), No. 143, § 62, eff. July 1, 2002, amended 1999, No. 62 , § 277(c) to provide that the provisions in 1999, No. 62 , § 272 shall be repealed on July 1, 2006.
Prospective repeal of 1997 amendment. 1997, No. 40 , § 49(g), eff. June 26, 1997, provides that the amendment to subdiv. (1) of this section, by section 6 of the act is repealed on July 1, 2000.
Property transfer tax refunds requests. 1997, No. 50 , § 49, eff. June 26, 1997, provided: "Refund requests under Sec. 43 of this act [which added subdiv. (3) of this section] must be made to the commissioner of taxes in writing by April 15, 1998. If the total amount of refunds due under this section, including interest, exceeds $100,000.00, refunds shall be prorated so that the total payments do not exceed $100,000.00."
Cited. Murphy v. Department of Taxes, 173 Vt. 571, 795 A.2d 1131 (mem.) (2001).
There shall be a surcharge of 0.2 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $100,000.00 in value of property to be used for the principal residence of the transferee or the first $200,000.00 in value of property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or which the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase. The surcharge shall be in addition to any tax assessed under section 9602 of this title. The surcharge assessed under this section shall be paid, collected, and enforced under this chapter in the same manner as the tax assessed under section 9602 of this title. The Commissioner shall deposit the surcharge collected under this section in the Clean Water Fund under 10 V.S.A. § 1388 , except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312 .
Added 2015, No. 64 , § 38, eff. June 16, 2015; amended 2017, No. 85 , § I.9.
Amendments--2017. Added "except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312" in the last sentence.
Prospective repeal of § 9602a. 2015, No. 64 , § 39 which provided for the sunset of amendments of the clean water surcharge, effective July 1, 2018, was repealed by 2017, No. 85 , § I.8.
There shall be a surcharge of 0.04 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $100,000.00 in value of property to be used for the principal residence of the transferee or the first $200,000.00 in value of property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or which the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase. The surcharge shall be in addition to any tax assessed under section 9602 of this title. The surcharge assessed under this section shall be paid, collected, and enforced under this chapter in the same manner as the tax assessed under section 9602 of this title. The Commissioner shall deposit the surcharge collected under this section in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312 .
Added 2015, No. 64 , § 38, eff. June 16, 2015; amended 2017, No. 85 , § I.9; 2017, No. 85 , § I.10, eff. July 1, 2027; repealed on July 1, 2039 by 2017, No. 85, § I.11(a)(5).
Amendments--2017. Act No. 85, § I.9, effective July 1, 2017, added "except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312" in the last sentence.
Act No. 85, § I.10, effective July 1, 2027, substituted "0.04 percent" for "0.2 percent" in the first sentence, and deleted "in the Clean Water Fund under 10 V.S.A. § 1388, except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited" preceding "in the Vermont Housing" in the last sentence.
Former § 9602a. Former § 9602a, relating to clean water surcharge, was derived from 2015, No. 64 , § 38 and amended by 2017, No. 85 , §§ I.9 and I.10.
The following transfers are exempt from the tax imposed by this chapter:
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 144 , § 7, eff. June 1, 1969; 1971, No. 68 , § 2, eff. April 15, 1971; 1971, No. 73 , § 38, eff. April 16, 1971; 1975, No. 225 (Adj. Sess.), §§ 3-9; 1981, No. 38 , § 1, eff. April 21, 1981; 1981, No. 56 , § 2; 1981, No. 247 (Adj. Sess.), § 15; 1987, No. 27 , § 1, eff. April 30, 1987; 1987, No. 129 (Adj. Sess.), § 1, eff. March 23, 1988; 1987, No. 200 (Adj. Sess.), § 51; 1987, No. 254 (Adj. Sess.), § 5, eff. June 16, 1988; 1989, No. 222 (Adj. Sess.), §§ 20, 21, 40, eff. May 31, 1990; 1991, No. 67 , §§ 9-17, 19, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 25, eff. May 7, 1992; 1995, No. 131 (Adj. Sess.), § 1; 1997, No. 50 , §§ 29-31, eff. June 26, 1997; 2009, No. 3 , § 12a, eff. Sept. 1, 2009; 2011, No. 143 (Adj. Sess.), § 24; 2019, No. 71 , § 11.
Reference in text. The "act", referred to in subdiv. (1), is 1967, No. 146 .
The Cooperative Housing Ownership Act, referred to in subdiv. (21), is codified as 11 V.S.A. chapter 14.
The Internal Revenue Code, referred to in subdivs. (24) and (25), is codified as 26 U.S.C. § 1 et seq.
2008. In subdiv. (12), substituted "subdivision 212(10) of Title 10" for "section 212(10) of Title 10" to conform reference to V.S.A. style.
Revision note - Subdiv. (17), as added by 1981, No. 247 (Adj. Sess.), was redesignated as subdiv. (19) to avoid conflict with subdivs. (17) and (18) as added by 1981, Nos. 38 and 56.
Subdiv. (21), as added by 1987, No. 200 (Adj. Sess.), § 51, eff. July 1, 1988, was redesignated as subdiv. (22) to avoid conflict with subdiv. (21) as added by 1987, No. 254 (Adj. Sess.), § 5, eff. June 16, 1988.
Amendments--2019. Subdiv. (6): Added.
Subdiv. (26): Added.
Amendments--2011 (Adj. Sess.). Subdiv. (23): Inserted "or fee" following "leasehold" in two places, and "and having as its primary purpose the provision of housing to low income individuals" following "Code of 1986".
Amendments--1997. Subdiv. (5): Inserted "or child's spouse" following "parent and child" and "or grandchild's spouse" following "and grandchild".
Subdivs. (24) and (25): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (14): Designated the existing provisions of the subdivision as subdiv. (A), substituted "which prior to the transfer have been determined to" for "that" preceding "meet" in the first sentence of that subdivision, and added subdiv. (B).
Amendments--1991 (Adj. Sess.). Subdiv. (20)(C): Added.
Amendments--1991. Subdiv. (2): Substituted "to" for "acquired by" following "property".
Subdiv. (4): Inserted "or" following "confirm" and deleted "modify, or supplement" following "correct".
Subdiv. (6): Repealed.
Subdiv. (9): Inserted "pursuant to which transfer no gain or loss is recognized under the Internal Revenue Code, and" preceding "bona fide" and substituted "avoid" for "evade" preceding "the property".
Subdiv. (11): Substituted "except where the commissioner finds that a major purpose of such transaction is to avoid the property transfer tax" for "of 1954" following "Code".
Subdiv. (12): Deleted "development corporation or" following "made by, a" and "they are" preceding "defined" and substituted "212(10)" for "202(4) and section 222(4)".
Subdiv. (13): Substituted "chapter 12" for "chapters 11 or 11A".
Subdiv. (15): Substituted "except where the commissioner finds that a major purpose of such transaction is to avoid the property transfer tax" for "of 1954" following "Code".
Subdiv. (16): Inserted "pursuant to which transfer no gain or loss is recognized under the Internal Revenue Code" following "partnership" and substituted "avoid" for "evade" preceding "the property".
Subdiv. (18): Deleted "and any subsequent transfers to the junior lienholders being merged into the transfer from the obligor to the primary obligee" following "foreclosure".
Amendments--1989 (Adj. Sess.). Subdiv. (19): Deleted "pursuant to subchapter 6 of chapter 11 of Title 15" following "marriage".
Subdiv. (20): Amended generally.
Subdiv. (23): Added.
Amendments--1987 (Adj. Sess.). Subdiv. (20): Added by Act No. 129.
Subdiv. (21): Added by Act Nos. 200 and 254.
Amendments--1987. Subdiv. (14): Amended generally.
Amendments--1981 (Adj. Sess.). Added subdiv. (17).
Amendments--1981. Subdiv. (17): Added by Act No. 38.
Subdiv. (18): Added by Act No. 56.
Amendments--1975 (Adj. Sess.). Subdiv. (3): Inserted "directly to the obligee" following "transfers".
Subdiv. (9): Inserted "complete" preceding "dissolution thereof".
Subdiv. (11): Amended generally.
Subdivs. (14)-(16): Added.
Amendments--1971. Subdiv. (5): Act No. 68 added provisions relating to transfers by trust, decree of court.
Subdiv. (9): Act No. 73 added provisions relating to dissolution.
Amendments--1969. Subdiv. (11): Amended generally.
1987, No. 129 (Adj. Sess.). 1987, No. 129 (Adj. Sess.), § 2, 1988, provided that the amendment to this section by section 1 of the act would apply to transfers made on or after July 1, 1987.
1989 (Adj. Sess.) amendment. 1989 No. 222 (Adj. Sess.), § 44(5), provided that the amendment to subdiv. (20) of this section by section 40 of the act would apply retroactively to Dec. 31, 1989.
Retroactive effective date--1991 (Adj. Sess.) amendment. 1991, No. 186 (Adj. Sess.), § 37, eff. May 7, 1992, provided that the amendment to this section by section 25 of the act shall affect transfers of property on and after December 1, 1990.
Applicability--1995 (Adj. Sess.) amendment 1995, No. 131 (Adj. Sess.), § 2, provided that the amendment to this section by section 1 of the act shall apply to transfers on and after July 1, 1996.
Basic purpose of the federal tax statutes referenced in the Vermont statute dealing with exemptions from the property transfer tax is to provide for the nonrecognition of gain or loss where the property transfer is a mere change in form; thus, contributions to a partnership or limited liability company as the start-up capital are, generally, nonrecognition events. The same principle clearly informs the Vermont statute, which provides a state sales-tax exemption for transfers of property to corporations, partnerships, and limited liability companies where no gain or loss is recognized under the Internal Revenue Code. Polly's Props., LLC v. Dep't of Taxes, 188 Vt. 157, 998 A.2d 1047 (2010).
While a limited liability company may become a "legal" entity when its articles of organization are filed, it is apparent that for tax-relief purposes the "formative" event is the initial transfer of capital, or capitalization of the company, which typically occurs at some point in time after the filing of the articles of organization, the execution of an operating agreement, and other steps in the process of getting a limited liability company up and running. Indeed, federal tax regulations in this area routinely conceptualize the "formation" of a partnership or limited liability company as a process, not a single event. Polly's Props., LLC v. Dep't of Taxes, 188 Vt. 157, 998 A.2d 1047 (2010).
Affording transfer-tax relief for the initial capitalization of a limited liability company regardless of its temporal proximity to the filing of the articles of organization appears to most closely effectuate the statutory purpose of the statute dealing with exemptions from the property transfer tax. Furthermore, the Department of Taxes' understandable desire for a date certain or "bright line" beyond which property transfers would be ineligible for tax relief cannot be allowed to elevate administrative convenience over legislative intent. Polly's Props., LLC v. Dep't of Taxes, 188 Vt. 157, 998 A.2d 1047 (2010).
By only looking to the labels on transactions, the state tax department takes too mechanical a view of this section. Wetherbee v. State, 132 Vt. 165, 315 A.2d 251 (1974).
A taxpayer has the right, and the burden, of establishing that an apparently taxable transfer of property is eligible for exemption, and once established, the exception should apply. Wetherbee v. State, 132 Vt. 165, 315 A.2d 251 (1974).
Where production credit association claimed that it was an instrumentality of the United States and therefore, pursuant to subdivision (2) of this section, exempt from the Vermont property transfer tax, but regulation promulgated by department of taxes purporting to clarify the scope of the exemption for federal instrumentalities provided that the exemption was intended to exempt only those agencies which could not be subjected to a state tax under federal law and the constitution, since the parties stipulated that no federal law exempted production credit associations from state property transfer taxes, the interpretation of the exemption as set forth in the regulation was reasonably related to the purpose of the property transfer tax, which was to raise revenue, and the association failed to refute the prima facie showing that the regulation was valid, assessment of the tax against the association would be affirmed. Farmers Production Credit Association v. State, 144 Vt. 581, 481 A.2d 18 (1984).
It is the intention of the legislature that security transactions be exempt from tax on transfer of title to property. Wetherbee v. State, 132 Vt. 165, 315 A.2d 251 (1974).
Where plaintiffs transferred real property to their business corporation by a transaction involving a deed, without consideration, from plaintiff to corporation, a mortgage deed from corporation to bank, and a deed, without consideration, from corporation back to plaintiffs subject to mortgage, transaction occurring solely to satisfy bank's conditions for security for business improvements loan, and state tax department thereafter assessed a transfer tax on each of the two transfers between plaintiffs and corporation because transfers did not qualify under enumerated exemptions, tax department was in error, for the facts established that the transfer was to secure a debt, and the exemption applied. Wetherbee v. State, 132 Vt. 165, 315 A.2d 251 (1974).
The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 144 , § 8, eff. June 1, 1969.
Amendments--1969. Section amended generally.
Cross references. Taxes as personal debt to state, see § 9614 of this title.
Taxes as property lien, see § 9616 of this title.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1989, No. 222 (Adj. Sess.), § 22; 2009, No. 160 (Adj. Sess.), § 16; 2019, No. 175 (Adj. Sess.), § 7, eff. Oct. 8, 2020.
Revision note. Designated the existing provisions of the section as subsec. (a) and redesignated subsec. (c) as added by 1989, No. 222 (Adj. Sess.), § 22, as subsec. (b) to conform to V.S.A. style.
Amendments--2019 (Adj. Sess.). Subsec. (a): Amended generally.
Amendments--2009 (Adj. Sess.) Subsec. (a): Substituted "the commissioner" for "a town clerk" and deleted "the delivery to that clerk for recording of a deed evidencing a" preceding "transfer of title".
Amendments--1989 (Adj. Sess.). Subsec. (c): Added.
Applicability of 2009 (Adj. Sess.). amendment. 2009, No. 160 (Adj. Sess.) § 62(4) provides that Secs. 16-20 [which amends this section and §§ 9606, 9607, 9608 and 9610 of this title] (property transfer tax) shall apply to transfers occurring on or after January 1, 2011.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 14, eff. 60 days after April 9, 1970; 1971, No. 84 , § 17; 1973, No. 263 (Adj. Sess.), § 4, eff. 30 days from April 16, 1974; 1979, No. 159 (Adj. Sess.), § 19; 1981, No. 38 , § 2, eff. April 21, 1981; 1987, No. 64 , §§ 5, 9; 1987, No. 76 , § 18; 1993, No. 170 (Adj. Sess.), § 16; 1997, No. 60 , § 52c, eff. Jan. 1, 1998; 1999, No. 155 (Adj. Sess.), § 12a; 2001, No. 133 (Adj. Sess.), § 12, eff. June 13, 2002; 2003, No. 70 (Adj. Sess.), § 55, eff. March 1, 2004; 2009, No. 47 , § 14; 2009, No. 160 (Adj. Sess.), § 17; 2013, No. 73 , § 44, eff. June 5, 2013; 2015, No. 40 , § 32; 2017, No. 73 , § 6, eff. June 13, 2017; 2019, No. 71 , § 12.
Revision note. Changed phrase "this subchapter" to "this chapter" in subsec. (b) to conform classification of 1967, No. 146 to V.S.A. style.
Amendments--2019. Subsec. (a): Added the subdiv. (a)(1) designation and "In the case of property transfer by deed" preceding "a property transfer" in that subdivision and added subdiv. (a)(2).
Subsec. (e): Added the subdiv. (e)(1) designation and "In the case of property transferred by deed" preceding "the Commissioner of Taxes" in that subdivision and added subdiv. (e)(2).
Amendments--2017. Subsec. (e): Added ", except the Commissioner shall not disclose the Social Security number, federal identification number, e-mail address, or telephone number of any person pursuant to this subsection".
Amendments--2015. Subsec. (d): Amended generally.
Amendments--2009 (Adj. Sess.) Rewrote subsecs. (a) and (d).
Amendments--2009. Subsec. (d): Substituted "$10.00" for "$7.00."
Amendments--2003 (Adj. Sess.). Subsec. (b): Deleted the fourth sentence.
Amendments--2001 (Adj. Sess.) Subdiv. (c)(1): Substituted "potable water supplies and wastewater systems under chapter 64 of Title 10" for "the subdivision of lands under section 1218 of Title 18".
Subdiv. (c)(2): Deleted "and" following "zoning regulations", inserted "and potable water supply and wastewater system requirements" preceding "pertaining", deleted "limit" preceding "significantly" and inserted "limit" preceding "the use".
Amendments--1999 (Adj. Sess.). Subsec. (d): Substituted "$7.00" for "$4.00".
Amendments--1997 Subsec. (b): Added the fourth sentence.
Amendments--1993 (Adj. Sess.). Subsec. (d): Substituted "$4.00" for "$2.00".
Amendments--1987. Subsec. (c): Amended generally by Act No. 64.
Act No. 76 substituted "agency of natural resources" for "agency of environmental conservation".
Subsec. (e): Act No. 76 substituted "agency of natural resources" for "agency of environmental conservation".
Subsec. (g): Added by Act No. 64.
Amendments--1981. Subsec. (f): Added.
Amendments--1979 (Adj. Sess.). Subsec. (c): Substituted "secretary of the agency of environmental conservation" for "commissioner of health" in the first sentence and substituted "under section 1218 of Title 18" for "set forth in subchapter 10 of chapter 5 of regulations enacted by the state board of health on December 18, 1969 or any amendments thereto" in the second sentence.
Amendments--1973 (Adj. Sess.). Subsec. (e): Added.
Amendments--1971. Subsec. (d): Added.
Amendments--1969 (Adj. Sess.). Subsec. (c): Added.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.) § 62(4) provides that Secs. 16-20 [which amends this section and §§ 9605, 9607, 9608 and 9610 of this title] (property transfer tax) shall apply to transfers occurring on or after January 1, 2011.
Applicability of 2013 amendments. 2013, No. 73 , § 60(8) provides that sec. 44 (eliminating signature requirement on property transfer tax returns) shall take effect for returns filed in municipal offices on and after July 1, 2013.
Upon the receipt by a town clerk of a property transfer return and certificate and the fee required under subdivision 1671(a)(6) of this title, the clerk shall forthwith mail or otherwise deliver to the transferee of title to property with respect to which such return was filed a signed and written acknowledgment of the receipt of that return and certificate. A copy of that acknowledgment, or any other form of acknowledgment approved by the Commissioner, shall be affixed to the deed evidencing the transfer of property or the document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property with respect to which the return and certificate was filed. The acknowledgment so affixed to a deed or document, however, shall not disclose the amount of tax paid with respect to any return or transfer.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1986; amended 1969, No. 291 (Adj. Sess.), § 15, eff. 60 days after April 9, 1970; 1971, No. 84 , § 18; 2009, No. 160 (Adj. Sess.), § 18; 2019, No. 71 , § 13.
Amendments--2019. Inserted "or the document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property" in the middle of the second sentence, and inserted "or document" following "to a deed" in the last sentence.
Amendments--2009 (Adj. Sess.) Deleted "complete and regular on its face, together with the tax payment, if any, called for by that return" following "certificate", and substituted "subdivision 1671(a)(6) of this title" for "the preceding section" and "return and certificate" for "return, certificate and payment" in the first sentence.
Amendments--1971. Inserted "and the fee required under the preceding section" preceding "the clerk" in the first sentence.
Amendments--1969 (Adj. Sess.). Inserted "and certificate" preceding "complete" and "certificate" preceding "and payment" in the first sentence and inserted "certificate" preceding "was filed" in the second sentence.
Applicability of 2009 (Adj. Sess.). amendment. 2009, No. 160 (Adj. Sess.) § 62(4) provides that Secs. 16-20 [which amends this section and §§ 9605, 9606, 9608 and 9610 of this title] (property transfer tax) shall apply to transfers occurring on or after January 1, 2011.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 250 (Adj. Sess.), § 30, eff. April 4, 1970; 1969, No. 291 (Adj. Sess.), § 16, eff. 60 days after April 9, 1970; 1971, No. 172 (Adj. Sess.), § 1; 1981, No. 38 , § 3, eff. April 21, 1981; 1981, No. 223 (Adj. Sess.), § 23, 1987, No. 64 , § 4; 1991, No. 111 , § 9; 2003, No. 115 (Adj. Sess.), § 118, eff. Jan. 31, 2005; 2009, No. 160 (Adj. Sess.), § 19; 2013, No. 11 , § 25; 2013, No. 174 (Adj. Sess.), § 21, eff. June 4, 2014; 2019, No. 71 , § 14.
Revision note. In the first sentence, substituted "subdivision 9603(17) of this title" for "section 9603(17)" to conform reference to V.S.A. style.
Amendments--2019. Subsec. (a): Substituted "that" for "which" following "to transfers", and inserted "or document evidencing the transfer or acquisition of a direct or indirect controlling interest in any person with title to property" following "any deed" in the first sentence.
Amendments--2013 (Adj. Sess.). Subsec. (a): Deleted "signed under oath by the seller or the seller's legal representative," following "Commissioner of Taxes".
Amendments--2013. Subsec. (a): Substituted "Natural Resources Board" for "land use panel" in the first sentence.
Amendments--2009 (Adj. Sess.) Subsec. (a): Substituted "is not attached a properly executed transfer tax return, complete and regular on its face" for "has not been affixed an acknowledgment of return and tax payment under section 9607 of this title" in the first sentence.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "land use panel of the natural resources" for "environmental" preceding "board" in the first sentence.
Amendments--1991. Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
Amendments--1987. Inserted "and the commissioner of the department of taxes" following "environmental board" and substituted "the seller's" for "his" preceding "legal" in the first sentence and added the second and third sentences.
Amendments--1981 (Adj. Sess.). Added "or both" following "year" in the third sentences.
Amendments--1981. Added "except as to transfers which are exempt pursuant to section 9603(17)" preceding "no town clerk" in the first sentence.
Amendments--1971. (Adj. Sess.). Added "or his legal representative" following "seller" in the first sentence.
Amendments--1969 (Adj. Sess.). Act No. 250 rewrote the first sentence, deleted "or any other section of this act" preceding "shall" in the second sentence and added the third sentence.
Act No. 291 inserted "certificate" following "return" and "as required" following "payment" in the first sentence and deleted "or any other section of this act" preceding "shall" in the second sentence.
Applicability of 2009 (Adj. Sess.). amendment. 2009, No. 160 (Adj. Sess.) § 62(4) provides that Secs. 16-20 [which amends this section and §§ 9605, 9606, 9607 and 9610 of this title] (property transfer tax) shall apply to transfers occurring on or after January 1, 2011.
Statutory Revision. 2013, No. 11 , § 25(1) provides that the Office of the Legislative Council, in its statutory revision authority under 2 V.S.A. § 424, is directed to replace the terms "Land Use Panel of the Natural Resources Board with references to the Natural Resources Board. For example, the Office of Legislative Council shall, as appropriate, replace 'land use panel' with 'Natural Resources Board' or 'Board."'
This section requires a certificate in order for a deed of any kind to be recorded by a town clerk. 1970-72 Op. Atty. Gen. 294.
Any person who willfully falsifies any statement contained in a property transfer return required under section 9606 of this title shall be subject to a fine of not more than $1,000.00.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968.
Added 1967, No. 146 , § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 17, eff. 60 days after April 9, 1970; 1971, No. 73 , § 39, eff. April 16, 1971; 1987, No. 200 (Adj. Sess.), § 3; 1989, No. 119 , § 27, eff. June 22, 1989; 1993, No. 210 (Adj. Sess.), § 275a, eff. June 30, 1995; 1993, No. 210 (Adj. Sess.), § 275b, eff. Oct. 1, 1994; 1995, No. 5 , § 56, eff. March 3, 1995; 1995, No. 63 , § 281(d), eff. June 30, 1996; 1999, No. 152 (Adj. Sess.), § 271e; 2009, No. 160 (Adj. Sess.), § 20; 2011, No. 45 , § 34, eff. May 24, 2011; 2011, No. 45 , § 35, eff. July 1, 2016; 2017, No. 85 , § I.4; 2017, No. 85 , § I.11(a)(4), eff. July 1, 2039.
Amendments--2017. Subsec. (c): Substituted "and subdivision 435(b)(10) of this title, two percent" for "and 32 V.S.A. § 435(b)(10), one percent".
Amendments--2011. Subsec. (c): Act No. 45, § 34 substituted "two" for "one" preceding "percent"; deleted "tax" preceding "department"; inserted "of taxes" following "department" and added the last sentence.
Subsec. (c): Act No. 45, § 35 substituted "one" for "two" preceding "percent" and deleted "last sentence."
Amendments--2009 (Adj. Sess.) Subsec. (a): Amended generally.
Amendments--1999 (Adj. Sess.). Subsec. (c): Added.
Amendments--1995 Subsec. (d): Act No. 5 deleted the second sentence.
Repealed by Act No. 63.
Amendments--1993 (Adj. Sess.). Subsec. (c): Repealed.
Amendments--1989. Subsec. (c): Rewrote subdivs. (1) through (3).
Amendments--1987 (Adj. Sess.). Subsec. (c): Added.
Amendments--1969 (Adj. Sess.). Added reference to certificate in opening paragraph.
Application of repeal of subsec. (c). 1993, No. 210 (Adj. Sess.), § 275c, provided that section 275a of the act, which repealed subsec. (c) of this section, was to affect fiscal years 1996 and thereafter.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.) § 62(4) provides that Secs. 16-20 [which amends this section and §§ 9605, 9606, 9607 and 9608 of this title] (property transfer tax) shall apply to transfers occurring on or after January 1, 2011.
Prospective repeal of subsec. (d). 2017, No. 85 , § I.11(a)(4), provides for the repeal of subsec. (d) of this section on July 1, 2039.
Cited. Farmers Production Credit Association v. State, 144 Vt. 581, 481 A.2d 18 (1984).
Former §§ 9612, 9613. Former § 9612, relating to interest, was derived from 1971, No. 73 , § 45 and amended by 1979, No. 105 (Adj. Sess.), § 36 and 1981, No. 191 (Adj. Sess.), § 7.
Former § 9613, relating to penalties, was derived from 1971, No. 73 , § 46 and amended by 1979, No. 105 (Adj. Sess.), § 37.
Added 1971, No. 73 , § 47, eff. April 16, 1971; amended 1991, No. 186 (Adj. Sess.), § 26, eff. May 7, 1992.
Revision note. Substituted "become" for "becomes" preceding "due and payable" in subsec. (a) to correct a grammatical error.
Reference to "an action of contract" in subsec. (a) changed to "a civil action" to conform to Rule 2, Vermont Rules of Civil Procedure pursuant to 1971, No. 185 (Adj. Sess.), § 2136(d). See note under § 219 of Title 4.
Substituted "section" for "statute" at the end of subsec. (a) to conform to V.S.A. style.
When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint and sale of property for the nonpayment of town taxes under sections 5191 through 5193 and sections 5253 through 5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him the money collected thereunder within the time specified in the warrant.
Added 1971, No. 73 , § 48, eff. April 16, 1971.
Cross references. Penalties for nonpayment of tax, see § 9613 of this title.
If any person required to pay a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such person. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in said section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the withholding tax liens.
Added 1971, No. 73 , § 49, eff. April 16, 1971.
Unless otherwise provided by this title:
Added 1979, No. 105 (Adj. Sess.), § 38; amended 1989, No. 222 (Adj. Sess.), § 37; 1997, No. 156 (Adj. Sess.), § 20, eff. April 29, 1998.
Amendments--1997 (Adj. Sess.). Subsec. (h): Added.
Amendments--1989 (Adj. Sess.). Subsec. (b): Substituted "60" for "thirty" in the first sentence.
Each person who acquires a controlling interest in a corporation, whether by one or more than one transfer of stock, shall, if the fair market value of all real property held in this State by the corporation exceeds $500,000.00, report to the Commissioner of Taxes, within 30 days after the acquisition, the fair market value of all real property held in this State by the corporation at the time of the acquisition of the controlling interest.
Added 1993, No. 85 , § 3(b), eff. Jan. 1, 1994; amended 2019, No. 71 , § 15.
Amendments--2019. Deleted the second sentence.
Application. 1993, No. 85 , § 4, eff. Jan. 1, 1994, provided:
"(a) This act [which added this section, amended §§ 5 and 6006 of Title 8, repealed chapter 17 of Title 11, enacted Title 11A, and added § 1613 of Title 12] applies to all domestic corporations in existence on its effective date [Jan. 1, 1994] that were incorporated under any general statute of this state relating to incorporation of corporations for profit, where the power to amend or repeal the statute under which the corporation was incorporated was reserved by the general assembly.
"(b) A foreign corporation authorized to transact business in this state on the effective date of this act is subject to this act but is not required to obtain a new certificate of authority to transact business under this act."
SUBCHAPTER 2. EXEMPTIONS
SUBCHAPTER 3. IMPOSITION, RATE, AND PAYMENT OF TAX
SUBCHAPTER 4. ENFORCEMENT AND PENALTIES
Sales tax holiday for computer purchases. 2003, No. 67 , § 25, provides: "It is the policy of the state to encourage the youth of Vermont to acquire and become skilled with modern technology, especially personal computers, and to facilitate their acquisition of basic computers for this purpose. Notwithstanding the provisions of chapter 233 of Title 32, no sales or use tax shall be imposed or collected on sales from August 9 through 11, 2003, of personal computers to individuals for personal use. Consistent with the purpose of this section, the commissioner of taxes shall publish a list of personal computers and components thereof that are to be exempt from the sales and use tax under this section."
Sales tax holiday; energy star appliances. 2007, No. 190 (Adj. Sess.), § 73 provided sales tax holidays between July 12, 2008, through July 13, 2008, and July 12, 2008, through July 18, 2008.
Cross references. Motor vehicle purchase and use tax, see chapter 219 of this title.
Cited. American Trucking Ass'ns, Inc. v. Conway, 146 Vt. 574, 508 A.2d 405 (1986); In re Grand Jury Subpoena, 118 F.R.D. 558 (D. Vt. 1987).
Unless the context in which they occur requires otherwise, the following terms when used in this chapter mean:
and including consideration received by the seller from third parties if:
(31) Subdivision. (31) effective March 1, 2022; see subdivision. (31) effective until March 1, 2022, set out above. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" does not include alcoholic beverages, tobacco, cannabis and cannabis products as defined under 7 V.S.A. § 831 , or soft drinks.
(1) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments.
(2) A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of $100.00 or one percent of the total required payments.
(3) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subdivision, an operator must do more than maintain, inspect, or set up the tangible personal property.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1975, No. 243 (Adj. Sess.), § 7, eff. May 1, 1976; 1977, No. 86 , §§ 1, 6; 1979, No. 105 (Adj. Sess.), § 39, eff. date, see note below; 1983, No. 212 (Adj. Sess.), § 6; 1987, No. 251 (Adj. Sess.), § 3; 1989, No. 119 , § 16, eff. June 22, 1989; 1989, No. 210 (Adj. Sess.), § 131b; 1989, No. 222 (Adj. Sess.), § 24; 1991, No. 32 , § 40, eff. June 1, 1991; 1991, No. 186 (Adj. Sess.), § 28, eff. May 7, 1992; 1995, No. 86 (Adj. Sess.), §§ 1, 2, eff. March 28, 1996; 1997, No. 60 , §§ 76, 77, eff. Sept. 1, 1997; 1999, No. 49 , § 62, eff. June 2, 1999; 2001, No. 144 (Adj. Sess.), §§ 30, 33, 34, 38, eff. June 21, 2002; 2003, No. 68 , §§ 51-56, eff. date, see note below; 2003, No. 152 (Adj. Sess.), § 16, eff. date, see note below; 2005, No. 75 , §§ 21, 24, eff. July 1, 2005; 2005, No. 207 (Adj. Sess.), § 13, eff. May 31, 2006; 2009, No. 1 (Sp. Sess.), § H.40; 2009, No. 1 60 (Adj. Sess.), § 38, eff. April 1, 2011; 2011, No. 160 (Adj. Sess.), § 39; 2011, No. 45 , § 36a, eff. date, see note below; 2013, No. 174 (Adj. Sess.), §§ 41, 44; 2015, No. 57 , § 91; 2015, No. 134 (Adj. Sess.), § 22; 2015, No. 134 (Adj. Sess.), §§ 25, 27, eff. July 1, 2017; 2017, No. 194 (Adj. Sess.), § 25; 2019, No. 46 , § 3, eff. June 1, 2019; 2019, No. 164 (Adj. Sess.), § 15, eff. March 1, 2022; 2019, No. 175 (Adj. Sess.), § 9, eff. Oct. 8, 2020.
2013. Deleted "but not limited to" following "including" and "but not be limited to" following "shall include" throughout the section in accordance with 2013, No. 5 , § 4.
Revision note - In the second sentence of subdiv. (6), substituted "this subdivision" for "this division" to conform reference to V.S.A. style.
In subdiv. (12)(B), substituted "section 3302(4) of Title 23" for "section 3302(1) of Title 23" and "section 3302(11) of Title 23" for "section 3302(5) of Title 23" to conform references to text of section 3302 of Title 23, as amended.
Amendments--2019 (Adj. Sess.). Subdiv. (9): Act No. 175 substituted "the" for "any" following "during" in subdivs. (F)(ii), (J), and (K).
Subdiv. (31): Act No. 64 inserted "cannabis and cannabis products as defined under 7 V.S.A. § 831."
Amendments--2019. Subdiv. (9)(J) and (9)(K): Added.
Subdiv. (14): Added the second sentence.
Subdivs. (56) through (59): Added.
Amendments--2017 (Adj. Sess.). Subdiv. 55: Added.
Amendments--2015 (Adj. Sess.). Subdiv. (5): Added the second sentence.
Subdiv. (9)(F): Rewrote the subdivision.
Subdiv. (54): Added.
Amendments--2015. Subdiv. (31): Substituted "beverages, tobacco, or soft drinks" for "beverages or tobacco" in the last sentence.
Amendments--2013 (Adj. Sess.). Subdiv. (5): Inserted ", including sales to contractors, subcontractors, or repair persons of materials and supplies for use by them in erecting structures or otherwise improving, altering, or repairing real property" at the end.
Subdivs. (48)-(52): Added.
Amendments--2011. Subdiv. (9)(I): Added.
Amendments--2009 (Adj. Sess.) Subdiv. (11): Substituted the first occurrence of "entertainment" for "amusement".
Amendments--2009. Subdivs. (45) through (47): Added.
Amendments--2005 (Adj. Sess.). Subdiv. (9)(H): Substituted "person who provides telecommunications service" for "telecommunications service provider" and "subdivision (19) of this section" for "30 V.S.A. § 7501".
Amendments--2005 Subdiv. (4)(A)(iv): Amended generally.
Subdiv. (4)(B): Added subdiv. (vi).
Subdiv. (19): Amended generally.
Subdivs. (38) through (44): Added.
Amendments--2003 (Adj. Sess.). Subdivs. (20) and (22): Deleted.
Subdiv. (29): Deleted "including blood, blood plasma, insulin, and oxygen" following "or preparation" in the introductory paragraph.
Amendments--2001 (Adj. Sess.) Subdiv. (4): Inserted "and excluding any allowance, including core charges, made for a trade-in of like-kind property" following "vendor to the purchaser" in the first sentence.
Subdiv. (20): Deleted "mobile telephone service" preceding "maritime systems" and added the third sentence.
Subdiv. (21): Added.
Subdiv. (22): Added.
Amendments--1999 Subdiv. (14): Inserted "or other entity" preceding "or of a dissolved" and substituted "entity" for "corporation" thereafter, inserted "or entity" following "for the corporation", and deleted "and any member of a partnership" following "of this chapter" in the second sentence.
Amendments--1997 Subdiv. (4): Added the last sentence.
Subdiv. (5): Inserted "or telecommunications service" following "personal property" in the first sentence.
Subdiv. (9)(H): Added.
Subdivs. (19) and (20): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (5): Added the third sentence.
Subdivs. (16)-(18): Added.
Amendments--1991 (Adj. Sess.). Subdiv. (9)(F)(iii): Made a minor change in punctuation.
Amendments--1991. Subdiv. (4): Added the second sentence.
Amendments--1989 (Adj. Sess.). Subdiv. (9): Act No. 210 amended subdiv. (C) generally and added subdivs. (F) and (G).
Subdiv. (10): Act No. 222 added "or other audio or video programming systems that operate by wire, coaxial cable, lightwave, microwave, satellite transmission or by other similar means" following "television systems".
Amendments--1989. Subdiv. (12)(B): Substituted "202(6)" for "2(5)" preceding "of Title 5".
Amendments--1987 (Adj. Sess.). Subdiv. (12): Amended generally.
Amendments--1983 (Adj. Sess.). Subdiv. (12)(B): Substituted "3201(5) of Title 23" for "801(6) of Title 31" preceding "and motorboats as defined in section" and "3302(1) of Title 23" for "302(1) of Title 25" thereafter.
Amendments--1979 (Adj. Sess.). Subdiv. (12)(A): Redefined casual sale.
Amendments--1977. Subdiv. (6): Added exception at the end of the first sentence and added the second sentence.
Subdiv. (12)(A): Deleted "by a person who is not regularly engaged in the business of making sales at retail" preceding "where such".
Amendments--1975 (Adj. Sess.). Subdiv. (12): Designated the existing subdivision as par. (A) and added par. (B).
Effective date of amendments--2003 (Adj. Sess). 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by Sec. 16 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Effective date of amendments--2005. 2005, No. 75 , §§ 21-23 take effect July 1, 2005. Sec. 24 takes effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Contingent effective date. 2015, No. 134 (Adj. Sess.), § 41(4) provides that Secs. 21a, which enacted 32 V.S.A. § 9248, and 25-26, which amended subdiv. (54) of this section and enacted 32 V.S.A. § 9712, "shall take effect on the early of July 1, 2017, or beginning on the first day of the first quarter after the sales and use tax reporting requirements challenged in Direct Marketing Assoc. v. Brohl, 814 F.3d 11129 (10th Cir. 2016) are implemented by the State of Colorado."
Contingent effective date. 2015, No. 134 (Adj. Sess.), § 41(5) provides: "Sec. 27 (definition of vendor) [which enacted this section] shall take effect on the later of July 1, 2017 or beginning on the first day of the first quarter after a controlling court decision or federal legislation abrogates the physical presence requirement of Quill v. North Dakota, 504 U.S. 298 (1992)."
Retroactive effect of 1979 (Adj. Sess.) amendment. 1979, No. 105 (Adj. Sess.), § 49(1) provided: "Sec. 39 [which amended subdiv. (12)(A) of this section] shall take effect from passage [April 2, 1980] and be effective for all returns for sales made on and after January 1, 1977."
Applicability--1997 amendment 1997, No. 60 , § 100(k)(7), eff. June 26, 1997, provided that the amendments to this section, by sections 76 and 77 of the act, shall apply to services that are provided on or after September 1, 1997, and are billed in the regular course of the provider's business on or after October 1, 1997.
Applicability of amendment to subdiv. (9). 2001, No. 144 (Adj. Sess.), § 42(9), provides that § 30 of that act [which amends subdiv. (9) of this section] shall apply to taxable years beginning on or after January 1, 2002.
Applicability of amendment to subdiv. (20) and addition of subdivs. (21) and (22). 2001, 144 (Adj. Sess.), § 42(11), provides that §§ 33 and 34 of that act [which amends subdiv. (20) and adds subdivs. (21) and (22) to this section, respectively] shall apply to customer bills issued after August 1, 2002.
Applicability of 2003 amendments. 2003, No. 68 , § 87(17) provides that Secs. 51-67 of that act [Secs. 51-56 amend this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(12) provides that Secs. 38 and 39, which amended subdiv. (11) of this section, relating to changing the term "amusement" to "entertainment", and in Sec. 41, the lead-in paragraph and subdivs. (1), (3), (5), and (7) of 32 V.S.A. § 9743 (entertainment sales and use tax) shall take effect on April 1, 2011, and shall apply to charges for admission to a place of entertainment on or after April 1, 2011.
Applicability of 2011 amendment. 2011, No. 45 , § 37(13) provides: "Sec. 36a [which amended this section by adding subdiv. (9)(I)] (Internet affiliate sales tax) shall take effect on the date on which, through legislation, rule, agreement, or other binding means, 15 or more other states have adopted requirements that are the same, substantially similar, or significantly comparable to the requirements contained in Sec. 36a. The attorney general shall determine when this date has occurred."
Link-based use tax returns. 2011, No. 45 , § 36(m) provides: "The department of taxes shall evaluate the feasibility of providing a voluntary Internet-based use tax reporting and payment system in conjunction with the notice required under Sec. 36a [which added 32 V.S.A. § 9783] of this act. The department of taxes shall communicate its findings to the senate committee on finance and the house committee on ways and means by memorandum no later than January 15, 2012."
Prewritten software accessed remotely. 2015, No. 51 , § G.8 provides: "Charges for the right to access remotely prewritten software shall not be considered charges for tangible personal property under 32 V.S.A. § 9701(7)."
Sales of wrapping and packaging supplies, including paper bags, by corporation to retail grocery stores were sales at retail within meaning of subdivision (5) of this section since transfer of title and possession of bags and packaging materials by retail grocers to their customers were not made "for a consideration" within the meaning of subdivision (6) of this section and, therefore, sales to retailers were not exempt from tax as sales for subsequent resale. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
Where construction company owned equipment and rented it to wholly-owned subsidiary which did certain nonunion work on building constructed for, and then sold to, housing authorities, provision of this section that a rental is a sale applied. Pizzagalli Construction Co. v. Department of Taxes, 132 Vt. 496, 321 A.2d 437 (1974).
Computer software tape purchased by bank to enable its computer to keep records and perform various accounting functions in connection with its residential mortgage loan business constituted "tangible personal property" for purposes of section 9773 of this title, the compensating use tax, since it could be seen, weighed, measured and touched, was not a credit or right and its purchase did not involve a service-type transaction. Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1983).
Presence of foreign corporation's construction equipment in Vermont in performance of any contract or in storage between contracts or following completion of contract would constitute "use" within meaning of section 9774(b)(2) of this title. In re R.S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Since vendors are, under subdivisions (14) of this section, collectors of the sales tax and since it is patently unlikely that the legislature meant by this definition that a vendor should "collect" a tax from himself, it must be contemplated, as a simple logical progression, that they will collect from someone: means the taxpayer. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Fees charged by cable television companies for installation and connection of service were "service charges" within meaning of statute imposing sales taxes on amusement charges, and these fees were therefore subject to sales tax under Vermont law. Mountain Cable Co. v. Department of Taxes, 168 Vt. 454, 721 A.2d 507 (1998).
Cited. Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes, 144 Vt. 466, 479 A.2d 164 (1984); Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989); Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990); In re Christie, 139 B.R. 612 (Bankr. D. Vt. 1992); Morton Buildings, Inc. v. Department of Taxes, 167 Vt. 371, 705 A.2d 1384 (1997); Rock v. Department of Taxes, 170 Vt. 1, 742 A.2d 1211 (1999).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1975, No. 154 (Adj. Sess.), § 9, eff. date, see note below; 1983, No. 230 (Adj. Sess.), § 17(9); 1991, No. 186 (Adj. Sess.), § 29, eff. May 7, 1992.
Amendments--1991 (Adj. Sess.). Subsec. (a): Deleted "to the commissioner" preceding "in this chapter" and substituted "the commissioner" for "he" thereafter in the introductory paragraph, deleted former subdiv. (1), redesignated former subdiv. (2) as subdiv. (1) and substituted "the commissioner" for "he" preceding "may require" and deleted "and, for cause shown abate penalties and interest" thereafter in that subdivision, deleted former subdiv. (3), redesignated former subdiv. (4) as subdiv. (2) and substituted "receipts" for "receipt" preceding "amusement" in that subdivision, redesignated former subdiv. (5) as subdiv. (3), deleted former subdiv. (6), redesignated former subdiv. (7) as subdiv. (4) and deleted former subdivs. (8)-(10).
Amendments--1983 (Adj. Sess.). Subsec. (c): Repealed.
Amendments--1975 (Adj. Sess.). Subdiv. (a)(2): Substituted "abate penalties and interest" for "to remit penalties but not interest computed at the rate of one-half per cent per month".
Effective date of amendments--1975 (Adj. Sess.). 1975, No. 154 (Adj. Sess.), § 16, provided, in part, that section 9 which amended subdiv. (a)(2) of this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Procedure for adoption of administrative rules, see 3 V.S.A. chapter 25.
Punishment for perjury, see 13 V.S.A. § 2901.
In proceedings involving purchaser of goods against whom the department of taxes assessed an alleged sales tax deficiency based upon invoices for taxable purchases which did not state the three percent sales tax, certificates presented at the hearing before the tax commissioner, which were signed by the director of sales tax and which certified that the files of the department had been examined and that no sales tax had been remitted by two of the purchaser's vendors during part of the relevant period, were properly admitted into evidence since, even assuming without deciding that section 9813 of this title, governing presumptions and burden of proof, contemplated that the certificates were to be signed by the commissioner, the duty was delegable pursuant to subdivision (a)(3) of this section and, absent any evidence to the contrary, it would be assumed that the delegation was made. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1989, No. 222 (Adj. Sess.), § 23, eff. May 31, 1990; 1997, No. 50 , § 32, eff. June 26, 1997; 1997, No. 60 , § 78, eff. Sept. 1, 1997; 1999, No. 49 , § 63, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 20, eff. date, see note below.
Editor's note. The text of this section is based on the harmonization of two amendments. During the 1997 session, this section was amended twice, by Act Nos. 50 and 60, resulting in two versions of this section. In order to reflect all of the changes enacted by the Legislature during the 1997 session, the text of Act Nos. 50 and 60 was merged to arrive at a single version of this section. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--1999. Subsec. (a): Inserted "together with such interest and penalty as has accrued under the provisions of section 3202 of this title" following "amount of such tax".
Amendments--1997. Act No. 50 amended the section generally.
Act No. 60 inserted "telecommunications services" preceding "or amusement charge" in the second sentence.
Amendments--1989 (Adj. Sess.). In the second sentence, inserted "if the person required to collect the tax has failed to remit any portion of the tax to the commissioner" following "provided, however" and substituted "notified of any action or proceeding brought by such person to collect the tax and shall have the right to intervene in such action or preceding" for "joined as a party in any action or proceeding brought to collect the tax" following "commissioner shall be".
Effective date of amendments--2003 (Adj. Sess). 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by Sec. 20 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Applicability--1997 amendment 1997, No. 60 , § 100(k)(7), eff. June 26, 1997, provided that the amendment to this section, by section 78 of the act, shall apply to services that are provided on or after September 1, 1997, and are billed in the regular course of the provider's business on or after October 1, 1997.
This section is a device to put teeth into a vendor's duty to collect, but there is nothing in the section to compel the interpretation that the imposition of this conditional liability, per se, makes it exclusive. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Tax department did not employ wrong legal standard in holding corporate officer personally liable for corporation's outstanding withholding, sales and use, and rooms and meals taxes, since department properly viewed officer's actual authority and control over corporation's financial affairs as evidence of his duty to remit taxes to state. Rock v. Department of Taxes, 170 Vt. 1, 742 A.2d 1211 (1999).
The personal liability of the vendor for the amount of the sales tax under this section does not change the conclusion that the sales tax is imposed on the purchaser of goods and services, not on the vendor, since this section serves only to put teeth into the vendor's responsibility to collect and pay over to the state the tax collected, and the further provisions of this section, giving the vendor a right of action against his purchaser as an aid in collecting the tax, lend further support for the interpretation of the statutory roles of purchasers and vendors as taxpayers and collectors, respectively. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
State was within its right under section 9705 of this title, governing payment and return by purchaser, in assessing an alleged sales tax deficiency against the purchaser, based upon invoices for taxable purchases which did not state the three percent sales tax, and the alternative of assessing the deficiency against the vendor, based on the vendor's liability under this section, was no more than an option; it was not exclusive. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler or canvasser as the agent of the vendor, distributor, supervisor, or employer under whom he or she operates or from whom he or she obtains tangible personal property sold by him or her or for whom he or she solicits business, the Commissioner may, in his or her discretion, treat such agent as the vendor jointly and severally responsible with the principal, distributor, supervisor, or employer for the collection and payment of the tax.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1991, No. 186 (Adj. Sess.), § 30, eff. May 7, 1992.
Amendments--1991 (Adj. Sess.). Inserted "and several" preceding "liability" in the section heading, "or she" following "he" in three places, "or her" following "him" and following "his", and "and severally" following "jointly" and substituted "the" for "his" preceding "principal" in the text of the section.
Added 1969, No. 144 , § 1, eff. June 1, 1969.
This section, which imposes a duty on a purchaser who fails to pay a sales tax to pay the tax directly to the state, carries with it, by implication, the right to assess deficiencies against the purchaser resulting from his failure to pay the taxes to the vendor. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
If the sales tax statutes were intended to make the vendor the taxpayer, and to do no more than permit the vendor to charge the amount of the tax over against the purchaser, it is not believable that this section would have been worded as it is; moreover, this section is entirely consistent with the purchaser-payor, vendor-collector interpretation of this chapter that was seemingly adopted by the supreme court in Rowe-Genereux, Inc. v. Department of Taxes, 138 Vt. 130, 133, 411 A.2d 1345, 1347 (1980). Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
State was within its right under this section in assessing an alleged sales tax deficiency against the purchaser, based upon invoices for taxable purchases which did not state the three percent sales tax, and the alternative of assessing the deficiency against the vendor, based on the vendor's liability under section 9703 of this title, governing liability for tax, was no more than an option; it was not exclusive. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
(aa) The statutory purpose of the exemption for property incorporated in a railroad line in subdivision 9741(44) of this title is to increase the use of rail for transport by lowering the costs of materials.
(bb) The statutory purpose of the exemption for clothing and footwear in subdivision 9741(45) of this title is to limit the tax burden on the purchase of goods that are necessary for the health and welfare of all people in Vermont.
(cc) The statutory purpose of the exemptions for property incorporated into a net metering system, on-premise energy systems not connected to the electric distribution system, and solar hot water heating systems in subdivision 9741(46) of this title are to increase the deployment of solar technologies until the price of solar materials and installation decreases to the point it does not need State subsidization.
(dd) The statutory purpose of the exemption for purchases by and limited purchases from 501(c)(3) organizations in subdivision 9743(3) of this title is to reduce costs for certain nonprofit organizations in order to allow them to dedicate more of their financial resources to furthering the public-service missions of the organizations.
(ee) The statutory purpose of the exemption for building materials and supplies used in construction or repair of buildings by governmental bodies, 501(c)(3) organizations, or development corporations in subdivision 9743(4) of this title is to reduce the costs of construction for certain nonprofit organizations in order to allow them to dedicate more financial resources to their public-service missions.
(ff) The statutory purpose of the exemption for amusement charges for four events per year for 501(c)(4)-(13) and (19) organizations and political organizations in subdivision 9743(5) of this title is to reduce the costs for and encourage participation in a limited number of events organized by certain nonprofit organizations in order to allow these organizations to dedicate more financial resources to their public-service missions.
(gg) The statutory purpose of the exemption for amusement charges for events presented by 501(c)(3) organizations in subdivision 9743(7) of this title is to reduce the costs for and encourage participation in fundraising events organized by certain nonprofit organizations in order to allow these organizations to dedicate more financial resources to their public-service missions.
(hh) The statutory purpose of the reallocation of receipts from tax imposed on sales of construction materials in section 9819 of this title is to provide incentives to restore and revitalize certain properties in designated downtown districts.
(ii) The statutory purpose of the exemption for sales by licensed auctioneers in subdivision 9741(48) of this title is to extend the "casual sale" exemption to sales involving an auctioneer selling on behalf of a third party.
(jj) The statutory purpose of the exemptions for composting materials, compost, animal manure, manipulated animal manure, and planting mix in 32 V.S.A. § 9741(49) and (50) is to support the composting industry, and to further the goals of 2012 Acts and Resolves No. 148.
(kk) The statutory purpose of the exemption for timber cutting, removal, and processing machinery in subdivision 9741(51) of this title is to promote Vermont's commercial timber and forest products economy.
( ll ) The statutory purpose of the exemption for advanced wood boilers in subdivision 9741(52) of this title is to promote the forest products industry in Vermont by encouraging the purchase of modern wood heating systems.
(mm) Subsection (mm) effective March 1, 2022. The statutory purpose of the exemption for cannabis and cannabis products as defined under 7 V.S.A. § 831 in subdivision 9741(55) of this title is to lower the cost of medical products sold by any dispensary as authorized under 7 V.S.A. chapter 37 in order to support the health and welfare of Vermont residents.
Added 2013, No. 200 (Adj. Sess.), § 6; amended 2013, No. 174 (Adj. Sess.), § 45; 2017, No. 75 , § 18a; 2017, No. 77 , § 10; 2017, No. 194 (Adj. Sess.), § 27; 2019, No. 164 (Adj. Sess.), § 17, eff. March 1, 2022.
Former § 9706. Former § 9706, relating to bulk sales and transfers of assignment of business assets, was derived from 1969, No. 144 , § 1. This section was previously repealed by 1991, No. 186 (Adj. Sess.), § 10(b), eff. May 7, 1992 and the subject matter was previously covered by § 3260 of this title.
2020. In subsec. (mm), substituted reference to "subdivision 9741(55) of this title" for "subdivision 9741(53) of this title" because subdiv. (53), as added by 2019, No. 164 (Adj. Sess.), § 16 was redesignated as subdiv. (55) to avoid conflict with subdiv. (53) as added by 2019, No. 46 , § 5.
Amendments--2019 (Adj. Sess.). Subsec. (mm): Added.
Amendments--2017 (Adj. Sess.). Subsec. ( ll ): Added.
Amendments--2017. Subsec. (d): Amended generally.
Subsec. (kk): Added by Act Nos. 75 and 77.
Amendments--2013 (Adj. Sess.). Subsec. (jj): Added.
Effective date of amendments--2019 (Adj. Sess.). 2019, No. 164 (Adj. Sess.), § 33(d) provided that § 17 [which added subsec. (mm)] shall take effect March 1, 2022.
Added 1969, No. 144 , § 1, eff. April 23, 1969; amended 1991, No. 186 (Adj. Sess.), § 30a, eff. May 7, 1992; 2003, No. 68 , § 57; 2003, No. 70 (Adj. Sess.), § 56, eff. March 1, 2004; 2005, No. 75 , § 1, eff. June 23, 2005.
Amendments--2005 Added new subsec. (b) and redesignated former subsec. (b) as subsec. (c).
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "apply for a license" for "register with the state" in the first sentence; "license" for "certificate of authority" in the second and fourth sentences; "license" for "certificate" in the third and fifth sentences, and "licenses" for "certificates" in the last sentence.
Amendments--2003. Subsec. (a): Substituted "register with the state in the manner prescribed by the commissioner" for "file with the commissioner a certificate of registration in a form prescribed by him" in the first sentence and inserted "or her" following "his" in two places.
Subsec. (b): Substituted "register" for "if he so elects file a certificate of registration" and inserted "or her" in two places and "or she" in one.
Amendments--1991 (Adj. Sess.). Subsec. (a): Substituted "before" for "on or before May 15, 1969, or in the case of persons" preceding "commencing" and deleted "after that date, within three days after the commencement or opening" following "places of business" in the first sentence.
Applicability of 2003 amendment. 2003, No. 68 , § 87(17) provides that Secs. 51-67 of that act [Sec. 57 amends this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Although taxpayer claimed that he was not subject to use tax because he was broker/dealer of boats and did not purchase boat at retail but purchased boat at wholesale for resale in Vermont and although taxpayer was dealer in Rhode Island, taxpayer did not purchase boat for resale in Vermont where evidence showed that taxpayer used boat for recreation in Vermont, did not advertise boat for sale, and did not register with the Department of Motor Vehicles as dealer to collect sales and use tax as required under 32 V.S.A. § 9707; in addition, taxpayer did not obtain a dealer registration for boat from Department of Motor Vehicles, nor had he ever sold a boat in Vermont. Bigelow v. Department of Taxes, 163 Vt. 33, 652 A.2d 985 (1994).
Every person required to collect any tax imposed by this chapter shall keep records of every sale or amusement charge and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the Commissioner may by regulation require. These records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which section 9778 of this title requires that the tax be stated separately. The records shall be available for inspection and examination at any time upon demand by the Commissioner or his or her duly authorized agent or employee and shall be preserved for a period of three years, except that the Commissioner may consent to their destruction within that period or may require that they be kept longer.
Added 1989, No. 232 (Adj. Sess.), § 3.
Added 2015, No. 134 (Adj. Sess.), § 23.
The Commissioner is authorized to adopt rules or procedures or to create forms necessary to implement this section. Penalties imposed under this section shall be subject to the same administrative and appeal provisions of this chapter as if imposed under section 3202 of this title.
Added 2015, No. 134 (Adj. Sess.), § 26, eff. July 1, 2017; amended 2017, No. 73 , § 23; 2019, No. 175 (Adj. Sess.), § 10, eff. Oct. 8, 2020.
Amendments--2019 (Adj. Sess.). Subsec. (c): Repealed.
Amendments--2017. Added new subsec. (c) and redesignated former subsec. (c) as subsec. (d).
Contingent effective date. 2015, No. 134 (Adj. Sess.), § 41(4) provides: "Secs. 21a (informational reporting) [which enacted 32 V.S.A. § 9248] and 25-26 (definition of vendor and out of state vendor notification requirements) [which amended 32 V.S.A. § 9701(54) and enacted this section] shall take effect on the earlier of July 1, 2017, or beginning on the first day of the first quarter after the sales and use tax reporting requirements challenged in Direct Marketing Assoc. v. Brohl, 814 F.3d 1129 (10th Cir. 2016) are implemented by the State of Colorado."
Added 2019, No. 46 , § 4, eff. June 1, 2019.
Abatement. 2009, No. 160 (Adj. Sess.), § 40a provides: "All taxes, interest, and penalties assessed after January 1, 2010, based upon the provisions of 32 V.S.A. § 9743(3)(B) upon any organization qualified for exempt status under the provisions of 26 U.S.C. § 501(c)(3) or upon any agricultural organization qualified for exempt status under 26 U.S.C. § 501(c)(5) and related to a performance which occurred after September 30, 2006, and before January 1, 2010, and for which the organization did not collect sales tax on charges for admission, are hereby abated."
Retail sales and use of the following shall be exempt from the tax on retail sales imposed under section 9771 of this title and the use tax imposed under section 9773 of this title.
(7) (A) Except as provided in subdivision (B) of this subdivision (7), sales of:
motor fuels taxed or exempted under 23 V.S.A. chapter 28;
(ii) dyed diesel used to power machinery described in subdivision (51) of this section; and
(iii) dyed diesel used to propel a vehicle off the highways of the State.
(B) Aviation jet fuel and natural gas used to propel a motor vehicle shall be taxed under this chapter with the proceeds to be allocated to the Transportation Fund in accordance with 19 V.S.A. § 11 .
(8) [Repealed.]
(9) Rents for rooms taxed under chapter 225 of this title and the transactions exempted therefrom.
(10) Sales of meals or alcoholic beverages taxed or exempted under chapter 225 of this title, or any alcoholic beverages provided for immediate consumption.
(11) [Repealed.]
(12) Motor vehicle purchases and use taxed under chapter 219 of this title and the transactions exempted therefrom which are listed in section 8911 of this title. Provided, however, that notwithstanding subdivision 8911(5), construction, earthmoving, logging, and motorized equipment that has not been registered as a motor vehicle is subject to tax under this chapter; and further provided that power take off and other auxiliary equipment on motor vehicles, whether attached prior to or subsequent to registration, is not exempt under this section. Motor vehicle parts purchased by a dealer registered under the provisions of 23 V.S.A. §§ 451-468 shall be exempt from the tax under this chapter when used to recondition a used motor vehicle owned by the dealer in its inventory for resale.
(13) Sales of food and food ingredients sold for human consumption off the premises where sold, and sales of eligible foods that are purchased with benefits under the Supplemental Nutrition Assistance Program or any successor program, consistent with federal law.
(14) Tangible personal property which becomes an ingredient or component part of, or is consumed or destroyed or loses its identity in the manufacture of tangible personal property for sale; machinery and equipment for use or consumption directly and exclusively, except for isolated or occasional uses, in the manufacture of tangible personal property for sale, or in the manufacture of other machinery or equipment, parts, or supplies for use in the manufacturing process; and devices used to monitor manufacturing machinery and equipment or the product during the manufacturing process. Machinery and equipment used in administrative, managerial, sales, or other nonproduction activities, or used prior to the first production operation or subsequent to the initial packaging of a product, shall not be exempt from tax, unless such uses are merely isolated or occasional or unless the machinery used for initial packaging is also used for secondary packaging as part of an integrated process. Machinery and equipment shall not include buildings and structural components thereof. As used in this subdivision, it shall be rebuttably presumed that uses are not isolated or occasional if they total more than four percent of the time the machinery or equipment is operated. For the purposes of this subsection, "manufacture" includes extraction of mineral deposits, the entire printing and bookmaking process, and the entire publication process.
(15) Sales of newspapers and sales of tangible personal property which becomes an ingredient or component part of or is consumed or destroyed, or loses its identity in the manufacture of newspapers, whether sold or distributed without charge. A publication shall not be considered a newspaper unless, on an average for the taxable year, at least 10 percent of its printed material consists of news of general or community interest, community notices, editorial comment, or articles by different authors.
(16) Materials, containers, labels, sacks, cans, boxes, drums, or bags and other packing, packaging, or shipping materials for use in packing, packaging, or shipping tangible personal property by a manufacturer or distributor.
(17) Rentals of furniture in furnished apartments or houses for residential use.
(18) Fees and charges paid for admission to or use of federal, State, or municipal recreation areas and facilities, including swimming pools.
(19) Rentals of coin-operated washing facilities for individual, or personal use, including car washes and laundries.
(20) Fees and charges for admission to nonprofit museums.
(21) Sales of equipment, supplies, and building materials made directly to volunteer fire departments, volunteer ambulance companies, or volunteer rescue squads for official use by the volunteer organizations.
(22) Funeral charges, including sales of tangible personal property such as caskets, vaults, boxes, clothing, crematory urns, and other such funeral furnishings as are necessary incidents of the funeral, but excluding the sale of flowers and other items sold as an accommodation rather than as an integral part of the funeral service or preparation therefor.
(23) [Repealed.]
(24) Tangible personal property purchased for use or consumption directly and exclusively, except for isolated or occasional uses, in commercial, industrial or agricultural research or development in the experimental or laboratory sense. It shall be rebuttably presumed that uses are not isolated or occasional if they total more than four percent of the time the machinery or equipment is operated. Such research or development shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions, or research in connection with literary, historical, or similar projects.
(25) Sales of agricultural machinery and equipment for use and consumption predominately in the production for sale of tangible personal property on farms (including stock, dairy, poultry, fruit, and truck farms), orchards, nurseries, or in greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities for sale. As used in this subdivision, the term "predominately" means 75 percent or more of the time the machinery or equipment is in use.
(26) Sales of electricity, oil, gas, and other fuels used in a residence for all domestic use, including heating, but not including fuel sold at retail in free-standing containers, or sold as part of a transaction where a free-standing container is exchanged without a separate charge. The Commissioner shall by rule determine that portion of the sales attributable to domestic use where fuels are used for purposes in addition to domestic use.
(27) Sales of electricity, oil, gas, and other fuels used directly and exclusively for farming purposes.
(28) Sales of films where the films are acquired exclusively for the purpose of charging admission to see such films and where such admission is subject to the tax imposed by subdivision 9771(4) of this title.
(29) Aircraft, but not drones, sold to a person which holds itself out to the general public as engaging in air commerce, for use primarily in the carriage of persons or property for compensation or hire; and parts, machinery, and equipment to be installed in any aircraft, other than drones.
(30) Railroad rolling stock, including depreciable parts, machinery, and equipment to be installed as a capital asset in such rolling stock, sold for use primarily in the carriage of persons or property. As used in this section, railroad rolling stock shall include locomotives, cabooses, boxcars, tank cars, flatbed cars, maintenance of way equipment, and all other wheeled vehicles used on rails or tracks.
(31) Ferryboats, including depreciable parts, machinery, and equipment to be installed as a capital asset in such ferryboat, sold to a person who holds himself or herself out to the general public as engaging in water commerce, for use primarily in the carriage of persons or property for compensation or hire.
(32) Forty percent of the receipts from sales of mobile homes, as defined in 9 V.S.A. § 2601 and modular housing, when they are sold as tangible personal property.
(33) Sales of the flag of the United States to and by veterans' organizations exempt under 26 U.S.C. § 501(c) (19).
(34) Sales of electricity, oil, gas, and other fuels used directly or indirectly in manufacturing tangible personal property for sale.
(35) Charges made when tangible property is transferred as part of a personal services transaction or a transfer of intangible property rights, as long as the focus of the transaction is the provision of services or the transfer of intangible property rights and not the transfer of tangible personal property; no separate charge is made for the transfer of tangible personal property; and the value of the tangible personal property transferred, including the value of services added to the tangible personal property transferred, is less than 10 percent of the total charge for the transaction. When the focus of the transaction is the transfer of tangible personal property, all receipts from the sale are taxable, including receipts from separately stated charges for services to produce the property, unless the receipts are otherwise exempt under this chapter.
(36) Charges by an advertising agency for the transfer of title or possession of or right to use advertising materials when the transfer is made in conjunction with the delivery of advertising services. This exemption does not extend to charges by any business other than an advertising agency or to charges by any person for printing, imprinting, copying or reproducing advertising materials.
(37) Charges for documents, the sole purpose of which is to record or memorialize professional services rendered, such as charges for briefs, memoranda, agreements, and wills prepared by lawyers; charges for tax returns and reports produced by accountants; charges for drawings produced by architects; or charges for insurance policies.
(38) Tax on the sale or use of a tracked vehicle shall not exceed $1,100.00 adjusted as follows: As of July 1 of each even-numbered year, the Commissioner shall adjust the most recent unrounded cap amount by the cumulative inflation index for the prior two calendar years under the consumer price index for urban consumer all items, and round that amount to the nearest $10.00, and shall publish this rounded amount as the new cap.
(39) Sales of building materials within any three consecutive years in excess of $1,000,000.00 in purchase value used in the construction, renovation, or expansion of facilities which are used exclusively, except for isolated or occasional uses, for the manufacture of tangible personal property for sale.
(40) [Repealed.]
(41) Charges for wholesale transactions between telecommunications service providers where the service is a component part of a service provided to an end user. This exemption includes network access charges and interconnection charges paid to a local exchange carrier.
(42) [Repealed.]
(43) Sales of scrap materials generated in the course of construction or demolition and diverted from waste disposal at the construction or demolition job site; provided that the sale is not by the generator and is by a person who received the materials from the generator with no payment.
(44) Tangible personal property to be incorporated in a rail line in connection with the construction, maintenance, repair, improvement, or reconstruction of the rail line.
(45) Clothing; but clothing shall not include clothing accessories or equipment, protective equipment, or sport or recreational equipment.
(46) Tangible personal property to be incorporated into:
(47) [Repealed.]
(48) Sales of tangible personal property sold by an auctioneer licensed under 26 V.S.A. chapter 89, including any buyer's premium charged by the auctioneer, that are conducted on the premises of the owner of the property, provided that no other person's property is sold on the auction premises and provided that the property was obtained by the owner, through purchase or otherwise, for his or her own use.
(49) Clean high carbon bulking agents, as that term is used in the Agency of Natural Resources' Solid Waste Management Rules, used for commercial or on-farm composting, and food residuals used for commercial or on-farm composting or on-farm energy production;
(50) Compost, animal manure, manipulated animal manure, and planting mix when any of these items are sold in bulk. As used in this section, the term "sold in bulk" shall mean sold in a form that is not prepackaged, or sold in a packaged form in volumes greater than one cubic yard.
(51) The following machinery, including repair parts, used for timber cutting, timber removal, and processing of timber or other solid wood forest products intended to be sold ultimately at retail: skidders with grapple and cable; feller bunchers; cut-to-length processors; forwarders; delimbers; loader slashers; log loaders; whole-tree chippers; stationary screening systems; firewood processors, elevators, and screens; and when sold for use on any machinery listed under this subdivision, traction enhancement accessories, tire chains, track systems, and winch cables. The Department of Taxes shall publish guidance relating to the application of this exemption.
(52) Subdivision (52) repealed effective July 1, 2023. Advanced wood boilers, as defined in section 9701 of this title.
(53) Prescription drugs intended for animal use, and durable medical equipment and prosthetics intended for animal use, and veterinary supplies intended for animal use. As used in this subdivision, "prescription drugs intended for animal use" means a drug dispensed only by or upon the lawful written order of a licensed veterinarian, and "veterinary supplies" mean tangible personal property therapeutic in nature, not normally used absent illness or injury, and not intended for repeated usage.
(54) Sales of recyclable paper carryout bags to customers pursuant to 10 V.S.A. § 6693 , provided that sales of recyclable paper carryout bags to stores and food service establishments as defined under 10 V.S.A. § 6691 shall not be exempt under this subdivision and shall not be considered sales for resale under subdivision 9701(5) of this title.
(55) Subdivision (55) effective March 1, 2022. Cannabis and cannabis products as defined under 7 V.S.A. § 831 sold by any dispensary as authorized under 7 V.S.A. chapter 37, provided that the cannabis or cannabis product is sold only to registered qualifying patients directly or through their registered caregivers.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1969, No. 263 (Adj. Sess.), § 2, eff. April 6, 1970; 1973, No. 270 (Adj. Sess.), §§ 3-5; 1975, No. 156 (Adj. Sess.), § 2; 1975, No. 243 (Adj. Sess.), § 10(c), eff. May 1, 1976; 1977, No. 62 , §§ 1, 2; 1977, No. 86 , §§ 2-5; 1977, No. 135 (Adj. Sess.); 1979, No. 105 (Adj. Sess.) § 40; 1981, No. 13 , eff. date, see note below; 1981, No. 87 , § 21; 1981, No. 172 (Adj. Sess.), § 11d, eff. April 20, 1982; 1985, No. 88 , § 1, eff. June 1, 1985; 1985, No. 135 (Adj. Sess.), §§ 1, 2, eff. April 24, 1986; 1985, No. 168 (Adj. Sess.), eff. May 7, 1986; 1985, No. 207 (Adj. Sess.), § 2; 1987, No. 82 , § 10, eff. June 9, 1987; 1987, No. 113 , § 2, eff. June 26, 1987; 1987, No. 184 (Adj. Sess.), eff. April 1, 1988; 1989, No. 32 ; 1989, No. 133 (Adj. Sess.), § 1, eff. April 5, 1990; 1989, No. 174 (Adj. Sess.); 1991, No. 32 , §§ 13, 27, eff. June 1, 1991; 1991, No. 148 (Adj. Sess.), § 1, eff. May 4, 1992; 1993, No. 89 , §§ 14c, 14d, eff. July 1, 1996; 1995, No. 29 , § 27, eff. July 1, 1996; 1995, No. 86 (Adj. Sess.), § 3, eff. March 28, 1996; 1997, No. 50 , § 45, eff. June 26, 1997; 1997, No. 60 , § 72a, eff. June 26, 1997; 1997, No. 60 , § 79; 1997, No. 71 (Adj. Sess.), §§ 50-52; 1997, No. 76 (Adj. Sess.), § 1, eff. March 30, 1998; 1997, No. 156 (Adj. Sess.), § 21, eff. April 29, 1998; 1999, No. 49 , §§ 34, 34a, 64, 74, 92-94, eff. June 2, 1999; 2001, No. 54 , § 1; 2001, No. 138 (Adj. Sess.), § 5, eff. June 21, 2002; 2001, No. 140 (Adj. Sess.), § 35, eff. June 21, 2002; 2001, No. 144 (Adj. Sess.), § 12, eff. January 1, 2003; 2001, No. 145 (Adj. Sess.), § 6, eff. June 21, 2002; 2003, No. 68 , § 58, eff. date, see note below; 2003, No. 121 (Adj. Sess.), § 88, eff. June 8, 2004; 2003, No. 152 (Adj. Sess.), § 17, eff. date, see note below; 2005, No. 75 , §§ 2, 2b, 22; 2005, No. 184 (Adj. Sess.), § 4; 2007, No. 81 , § 7, eff. June 11, 2007, § 7a, eff. July 1, 2011; 2007, No. 164 (Adj. Sess.), § 34; 2011, No. 45 , § 36g; 2011, No. 143 (Adj. Sess.), § 49, eff. May 24, 2011; 2011, No. 143 (Adj. Sess.), § 54, eff. Jan. 1, 2012; 2011, No. 143 (Adj. Sess.), § 54a; 2011, No. 153 (Adj. Sess.), § 42, eff. July 1, 2013; 2013, No. 73 , § 45, eff. June 5, 2013; 2013, No. 99 (Adj. Sess.), § 9, eff. Jan. 1, 2017; 2013, No. 174 (Adj. Sess.), §§ 36, 46, 49; 2013, No. 200 (Adj. Sess.), § 22; 2015, No. 57 , § 92; 2015, No. 100 (Adj. Sess.), § 1; 2015, No. 144 (Adj. Sess.), § 12; 2015, No. 157 (Adj. Sess.), § H.9, eff. Jan. 1, 2017; 2017, No. 73 , § 19, eff. Sept. 1, 2017; 2017, No. 75 , § 17; 2017, No. 77 , § 9; 2017, No. 194 (Adj. Sess.), § 26; 2019, No. 29 , § 1, eff. May 23, 2019; 2019, No. 46 , § 5; 2019, No. 51 , § 39, eff. June 10, 2019; 2019, No. 150 (Adj. Sess.), § 6, eff. July 13, 2020; 2019, No. 164 (Adj. Sess.), § 16, eff. March 1, 2022.
2020 Subdiv. (53), as added by 2019, No. 164 (Adj. Sess.), § 16 was redesignated as subdiv. (55) to avoid conflict with subdiv. (53) as added by 2019, No. 46 , § 5.
- 2008. Subdiv. (32), as added by 1989, No. 133 (Adj. Sess.), was redesignated as subdiv. (33) to avoid conflict with subdiv. (32) as added by 1989, No. 32 .
Revision note - Redesignated subdivs. (38) and (39) as added by 1997, Act No. 60, § 72a as subdivs. (39) and (40), respectively, and redesignated subdivs. (38) and (39) as added by 1997, Act No. 60, § 79 as subdivs. (41) and (42), respectively, to avoid conflict with subdiv. (38) as added by 1997, Act No. 50, § 45.
Redesignated subdiv. (38) as added by 1997, No. 76 (Adj. Sess.), § 1, as subdiv. (44) to avoid conflict with subdiv. (38) as added by 1997, No. 50 , § 45.
Amendments--2019 (Adj. Sess.). Act No. 150 added subdiv. (54).
Act No. 164 added subdiv. (55).
Amendments--2019. Subdiv. (3): Act No. 46 deleted "veterinary supplies" preceding "and bedding".
Subdiv. (12): Act No. 51 substituted "that" for "which" following "motorized equipment" in the second sentence, and added the last sentence.
Subdiv. (51): Act No. 29 inserted "; and when sold for use on any machinery listed under this subdivision, traction enhancement accessories, tire chains, track systems, and winch cables" at the end of the first sentence.
Subdiv. (53): Added by Act No. 46.
Amendments--2017 (Adj. Sess.). Subdiv. (52): Added.
Amendments--2017. Subdiv. (7): Amended generally by Act No. 75.
Subdiv. (29): Act No. 73 inserted ", but not drones," preceding "sold to a person"; and added ", other than drones" following "any aircraft".
Subdiv. (51): Added by Act Nos. 75 and 77.
Amendments--2015 (Adj. Sess.). Subdiv. (10): Act No. 144 amended subdivision generally.
Subdiv. (25): Act No. 100 amended subdivision generally.
Subdiv. (39): Act No. 157 amended subdivision generally.
Amendments--2015. Subdiv. (13): Amended generally.
Amendments--2013 (Adj. Sess.). Subdiv. (26): Act No. 174 inserted ", but not including fuel sold at retail in free-standing containers, or sold as part of a transaction where a free standing container is exchanged without a separate charge" at the end of the first sentence.
Subdiv. (39): Act No. 174 deleted subdiv. (39)(ii), and redesignated former subdiv. (39)(i) as present (39).
Subdiv. (39)(ii): Repealed by Act No. 200.
Subdiv. (46)(A): Act No. 99 substituted "8002" for "219a" following "30 V.S.A. § ".
Subdiv. (46)(B): Act No. 99 substituted " § 8002(16)(A), (C), and (D)" for " § 219a(a)(3)(A), (C), (D), and (E)" following "30 V.S.A.".
Subdivs. (49) and (50): Added by Act No. 174.
Amendments--2013. Subdiv. (2): Inserted "diagnosis or" preceding "treatment".
Amendments--2011 (Adj. Sess.). Subdiv. (2): Act No. 143 added the proviso at the end of the subdivision.
Subdiv. (7): Act No. 153 added "and natural gas used to propel a motor vehicle".
Subdiv. (14): Act No. 143 added "or unless the machinery used for initial packaging is also used for secondary packaging as part of an integrated process" in the second sentence, and substituted "bookmaking" for "book making" in the last sentence.
Subdiv. (48): Act No. 143 substituted "26 V.S.A. chapter 89" for "chapter 89 of Title 26" and added "and provided that the property was obtained by the owner, through purchase or otherwise, for his or her own use" at the end.
Amendments--2011. Subdiv. (48): Added.
Amendments--2007 (Adj. Sess.) Subdiv. (7): Inserted "aviation" preceding "jet fuel" and added "with the proceeds to be allocated to the transportation fund in accordance with section 11 of Title 19".
Amendments--2007. Subdiv. (29): Act No. 81, § 7, deleted "including depreciable parts, machinery and equipment to be installed as a capital asset in such aircraft" following "Aircraft" and inserted ", and parts, machinery, and equipment to be installed in any aircraft" following "or hire".
Subdiv. (29): Act No 81, § 7a, substituted "such" for "any" preceding "aircraft".
Amendments--2005 Subdiv. (38): No. 75, § 2, substituted "sale" for "purchase" and "$1,100.00" for "$900.00".
No. 75, § 2b, added "adjusted as follows: As of July 1 of each even-numbered year, the commissioner shall adjust the most recent unrounded cap amount by the cumulative inflation index for the prior two calendar years under the consumer price index for urban consumer all items, and round that amount to the nearest ten dollars, and shall publish this rounded amount as the new cap."
Subdiv. (42): Deleted by No. 75, § 22.
Amendments--2003 (Adj. Sess.). Act No. 121 substituted "silage bags, agricultural wrap" for "recyclable silage bags and wrap"; and "sheets of plastic for bunker covers" for "obtained from a dealer who accepts used silage bags and wrap for recycling" in subdiv. (3).
Act No. 152 inserted "including blood, blood plasma, insulin, and medical oxygen" following "supplies" in subdiv. (2).
Amendments--2001 (Adj. Sess.) Subdiv. (3): 2002, No. 140 (Adj. Sess.), § 35, deleted "fertilizers" preceding "baler twine", inserted "other than pesticides" following "agriculture chemicals", and added "and fertilizers and pesticides for use and consumption directly in the production for sale of tangible personal property on farms, including stock, dairy, poultry, fruit and truck farms, orchards, nurseries or in greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities for sale".
Subdiv. (45): 2002, No. 144 (Adj. Sess.), § 12, added "except specially protective steel- or Kevlar-toed footwear labeled as American National Standards Institute-approved under standard Z41 shall be exempt, regardless of price".
Subdiv. (46): 2002, No. 145 (Adj. Sess.), § 6, added the subdiv. (A) designation, and added subdivs. (B) and (C).
Subdiv. (47): Added by 2002, No. 138 (Adj. Sess.), § 5.
Amendments--2001. Subdiv. (2): Deleted "sales or rentals of" preceding "stairlift chairs" and substituted "motorized carts and other devices used primarily to afford mobility to persons with physical disabilities" for "sold pursuant to a doctor's prescription for human use" thereafter.
Amendments--1999. Subdiv. (11): Repealed.
Subdivs. (34) and (39): Amended generally.
Subdiv. (40): Repealed.
Subdiv. (45): Added by 1999, No. 49 , § 34, and pursuant to 1999, No. 49 , § 34a, substituted "including" for "excluding" preceding "footwear" and "but" for "and" thereafter and inserted "or footwear" preceding "designed primarily".
Subdiv. (46): Added.
Amendments--1997 (Adj. Sess.). Act No. 71, in subdiv. (34), added the language beginning with "used on site" and ending with "of this title"; in subdiv. (39) deleted "calendar" after "three consecutive", added "renovation" before "or expansion" and added the language beginning with "and similar sales"; and in subdiv. (40) substituted the current language for "Sales of building materials within any three consecutive calendar years, in excess of one million dollars in purchase value, incorporated into a downtown redevelopment project as defined by rule by the commissioner".
Subdiv. (38): Added by Act No. 76.
Subdiv. (43): Added by Act No. 156.
Amendments--1997. Subdiv. (12): Act No. 50, § 45 added the second sentence.
Subdiv. (38): Added by Act No. 50, § 45 and Act No. 60, §§ 72a and 79.
Subdiv. (39): Added by Act No. 60, §§ 72a and 79.
Amendments--1995 (Adj. Sess.) Subdivs. (35)-(37): Added.
Amendments--1995 Subdiv. (34): Amended generally.
Amendments--1993. Subdiv. (14): Deleted "but does not include fuel and electricity" following "property for sale" in the first sentence.
Subdiv. (34): Added.
Amendments--1991 (Adj. Sess.). Subdiv. (3): Inserted "recyclable silage bags and wrap obtained from a dealer who accepts used silage bags and wrap for recycling" following "twine".
Amendments--1991. Subdiv. (5): Deleted "and vinous" preceding "beverages".
Subdiv. (8): Repealed.
Amendments--1989 (Adj. Sess.). Subdiv. (2): Act No. 174 added "and sales or rentals of stairlift chairs sold pursuant to a doctor's prescription for human use" at the end of the subdivision.
Subdiv. (32): Added by Act No. 133.
Amendments--1989. Subdiv. (32): Added.
Amendments--1987 (Adj. Sess.). Subdiv. (31): Added.
Amendments--1987. Subdiv. (13): Act No. 113 inserted "purchases made with food stamps" preceding "food products".
Subdiv. (30): Act No. 82 deleted "for compensation or hire by any person" following "property" at the end of the first sentence and "owned and" preceding "used" and "by a railroad" thereafter in the second sentence.
Amendments--1985 (Adj. Sess.). Subdiv. (7): Act No. 207 substituted "chapter 28 of Title 23" for "chapter 217 of this title".
Subdiv. (14): Amended generally by Act No. 168.
Subdiv. (29): Added by Act No. 135.
Subdiv. (30): Added by Act No. 135.
Amendments--1985. Subdiv. (8): Deleted "cigarettes and other" preceding "tobacco products" and inserted "excluding cigarettes" thereafter.
Amendments--1981 (Adj. Sess.). Subdiv. (7): Deleted "and railroad fuel" following "jet fuel".
Amendments--1981. Subdiv. (7): Act No. 87 added proviso following "title".
Subdiv. (28): Added by Act No. 13.
Amendments--1979 (Adj. Sess.). Subdiv. (15): Amended generally.
Amendments--1977 (Adj. Sess.). Subdiv. (2): Substituted "medical and dental devices" for "surgical devices" following "beds" and inserted "medical and dental equipment (including component parts thereof) and supplies used in treatment" preceding "intended".
Amendments--1977. Act No. 62 added subdivs. (26) and (27).
Act No. 86 inserted "except for isolated or occasional uses" following "exclusively" in the first sentence and added the second sentence of subdivs. (14), (24) and (25) and deleted "or tangible personal property which becomes an ingredient or component part of, or is consumed or destroyed or loses its identity directly and exclusively in the manufacture of tangible personal property for sale, not including fuel or electricity" following "distributor" in subdiv. (16).
Amendments--1975 (Adj. Sess.). Subdiv. (21): Amended generally by Act No. 156.
Subdiv. (23): Repealed by Act No. 243.
Amendments--1973 (Adj. Sess.). Subdiv. (14): Rewrote the first sentence and added the second sentence.
Subdiv. (16): Amended generally.
Amendments--1969 (Adj. Sess.). Subdiv. (3): Added "baler twine" following "fertilizers" and "veterinary supplies" preceding "and bedding".
Subdiv. (12): Added "which are listed in 32 V.S.A. § 9010" following "therefrom".
Subdivs. (17-23): Added.
Effective date of amendments-- 1981, No. 13 amendment; tax rebate. 1981, No. 13 , § 2, provided: "This act [which added subdiv. (28) to this section] shall take effect from passage [March 27, 1981] and apply to sales and use taxes for sale and rental of films for the assessment period beginning January 1, 1973 and thereafter. Any taxpayer so assessed for such taxes shall be entitled to a rebate of any such taxes, penalties, interest, and late fees paid upon application to the commissioner of taxes."
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 59, provides that the amendment to this section by § 21 of the act (sales tax exemption for recycled construction waste materials) shall apply to sales on and after July 1, 1998.
2001, No. 144 (Adj. Sess.), § 42(3), provided that subdiv. (45) shall take effect January 1, 2003.
Effective date of amendments - 2003 (Adj. Sess). 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by Sec. 17 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Effective date of subdiv. (45). 2001, No. 144 (Adj. Sess.), § 42(3), provided that subdiv. (45) shall take effect January 1, 2003.
Effective date of amendments--2007 (Adj. Sess.). 2007, No. 81 (Adj. Sess.), § 7b as amended by 2007, No. 190 (Adj. Sess.), § 43 provides that the amendment to this section by Sec. 7a [which amended subdiv. (29) by substituting "such aircraft " for "any aircraft "] of the act, shall take effect July 1, 2018. Pursuant to 2017, No. 69 , § I.1(1), the amendment and the effective date of subdiv. (29) has been repealed.
Effective date of 2013 (Adj. Sess.) amendment. 2013, No. 99 (Adj. Sess.), § 10(e) provides: "Secs. 6 (application form) [which amended 30 V.S.A. § 8007], 7 (Vermont village green renewable project) [which amended 30 V.S.A. § 8104], 8 (alternate energy sources) [which amended 32 V.S.A. § 3845], and 9 (tangible personal property) [which amended subdiv. (46) of this section] shall take effect on January 1, 2017.
Effective date of amendments--2019 (Adj. Sess.). 2019, No. 164 (Adj. Sess.), § 33(d) provided that § 16 [which added subdiv. (55)] shall take effect March 1, 2022.
Retroactive effective date of amendment to subdivision (48). 2011, No. 143 (Adj. Sess.), § 63(7) provides that Sec. 49 of this act shall take effective retroactively on May 24, 2011.
Retroactive effective date of amendment to subdiv. (14). 2011, No. 143 (Adj. Sess.), § 63(8) provides that Sec. 54a of this act shall take effective retroactively on January 1, 2012.
Applicability--1993 amendment 1993, No. 89 , § 27(c)(2), provided in part that the amendments to this section by sections 14c and 14d of the act, shall apply to purchases and uses of fuel used in manufacturing on or after July 1, 1996.
Applicability--1997 amendment 1997, No. 60 , § 100(k)(3), eff. June 26, 1997, provided that the amendment to this section, by section 72a of the act, shall apply to sales and uses on and after July 1, 1997.
1997, No. 60 , § 100(k)(7), eff. June 26, 1997, provided that the amendment to this section, by section 79 of the act, shall apply to services that are provided on or after September 1, 1997, and are billed in the regular course of the provider's business on or after October 1, 1997.
Applicability--1999 amendment. 1999, No. 49 , § 38(m) provides that the amendment to this section by § 34 of that act and as amended by 2003, No. 68 , § 67 (sales tax exemption for clothing) shall apply to sales and uses on and after December 1, 1999, and the amendment to this section by § 34a of that act (sales tax exemption for clothing and footwear) shall apply to sales and uses on and after July 1, 2001.
1999, No. 49 , § 99(f) provides that the amendment to this section by § 74 of that act (sales tax exemption for renewable energy systems) shall apply to purchases and uses on or after July 1, 1999.
Applicability of 2002 amendment. 2001, No. 138 (Adj. Sess.), § 8(1) provides that this act [which adds subdiv. 47 of this section] shall apply to taxable years beginning on or after January 1, 2002, and to purchases on or after July 1, 2002.
Retroactive applicability of amendment. 2019, No. 150 (Adj. Sess.), § 7(b) provides: "Secs. 5 and 6 shall take effect on July 1, 2020, provided that if the date of passage of this act is after July 1, 2020, then notwithstanding 1 V.S.A. § 214, Secs. 5 and 6 shall take effect on passage and shall apply retroactively to July 1, 2020."
Repeal of current EATI provisions. 2005, No. 184 (Adj. Sess.), § 4(a) provides that as of January 1, 2007, no new credits or incentives may be granted under subdivs. (39)(i) and (47), and, as of January 1, 2017, the provisions of subdivs. (39)(i) and (47) are repealed.
Repeal of 2007, No. 81 , § 7a amendment. 2007, No. 81 , § 7b as amended by 2007, No. 190 (Adj. Sess.), § 43 provides that the amendment to this section by Sec. 7a [which amended subdiv. (29) by substituting "such aircraft " for "any aircraft "] of the act, shall take effect July 1, 2018. Pursuant to 2017, No. 69 , § I.1(1), the amendment and the effective date of the amendment to subdiv. (29) has been repealed.
Prospective repeal of subdiv. (52). 2017, No. 194 (Adj. Sess.), § 26b(a) as amended by 2019, No. 83 , § 14(a), provides that subdiv. (52) [sales tax exemption for advanced wood boilers] of this section shall be repealed on July 1, 2023.
Prospective repeal of transfer from Clean Energy Development Fund. 2017, No. 194 (Adj. Sess.), § 26b(b) provides that the transfer from CEDF to the general fund shall be repealed on July 1, 2021.
Effect of amendments on tax assessments made after June 1, 1984- 1987, No. 82 . 1987, No. 82 , § 11(6), provided in part: "(A)ny tax assessment made after June 1, 1984, which would not have been made under chapter 233 of Title 32 as amended by Sec. 10 of this act [which amended subdiv. (3) of this section], and which has not been paid, shall be abated."
Fuel is subject to sales and use taxation without limitation regardless of whether the fuel source could also be characterized as a raw material or consumable. Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990).
Fuel used by a manufacturer is not exempt from sales and use taxation. Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990).
Imposition of sales and use tax on wood chips burned to produce electricity at an electric generating plant did not unfairly discriminate against manufacturers who burned their raw materials, since the sales and use tax focused on retail sales, and manufacturers who burned wood chips represented the ultimate users of wood chips as fuel. Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990).
Wood chips burned to produce electricity at electric generating plant were subject to sales and use taxation regardless of whether they served as a raw material or consumable in the production of electricity. Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990).
Although not delineated as such, concluding sentence of subsection (a) of section 8801 of this title, excepting "diesel oil" from the tax imposed upon "gasoline or other motor fuel," exempts diesel fuel, whether used on a highway or on a railroad, from the otherwise broad sweep of the phrase "other motor fuel" in the first sentence of subsection (a) of section 8801, and since sales exempted from the motor fuel tax are also exempted from the sales and use tax, pursuant to this section, with certain exceptions, diesel fuel purchases for use on a railroad are exempt from the sales and use tax. Central Vermont Ry. v. Department of Taxes, 144 Vt. 601, 480 A.2d 419 (1984), (Decided under sections prior to 1982 amendments.)
Statutory language taken as a whole supported the application of the use tax to raw materials purchased outside of Vermont, assembled into building components at an out-of-state factory, and then brought into Vermont to construct prefabricated buildings. Morton Buildings, Inc. v. Department of Taxes, 167 Vt. 371, 705 A.2d 1384 (1997).
Liquid oxygen, drilling rods and bits, and explosives consumed by rock quarry company in the process of extracting granite from quarry were not exempt under provision of this section exempting from the sales and use tax tangible personal property which becomes an ingredient or component part of, or is consumed or destroyed or loses its identity in, the manufacture of tangible personal property for sale. Rock of Ages Corp. v. Commissioner of Taxes, 134 Vt. 356, 360 A.2d 63 (1976).
Perforated tapes used in newspaper production process, which first extracted news from wire service and then, by use of photon unit, emerged in a photographic state and eventually activated the press, were exempt from Vermont compensating use tax because the tape easily came within even a narrow construction of word "manufacture" in this section's exemption for any tangible personal property which is consumed, destroyed, or loses its identity in the manufacturing process. McClure Newspapers, Inc. v. Department of Taxes, 132 Vt. 169, 315 A.2d 452 (1974).
Flashbulbs and photographic films used in production of newspaper were exempt from compensating use tax under provision of this section exempting certain property consumed in manufacturing process. McClure Newspapers, Inc. v. Department of Taxes, 132 Vt. 169, 315 A.2d 452 (1974).
Sale of advertising space within a publication is not a sale of tangible personal property exempt under subdivision (14) of this section. Bodenstein v. Department of Taxes, 147 Vt. 67, 510 A.2d 1314 (1986).
Commissioner of Taxes did not err in finding that coupon books inserted into a newspaper were not component parts of the newspaper for sales and use tax exemption purposes based on her findings that the coupon books differed in size, format, and distribution from the newspaper, that they were separately prepared and printed, that they consisted solely of advertising with no content, that they did not typically command their own following, and they were not separately indexed sections of the paper. None of these findings appeared erroneous, so case law urged deference to the Commissioner's determination. World Publ'ns., Inc. v. Vermont Dep't of Taxes, 192 Vt. 547, 60 A.3d 942 (2012).
Application of the exemption for sales of newspapers in its entirety compels the conclusion that the Legislature intended that the Commissioner first determine whether a publication is a "newspaper" in its format, and, if so, whether at least 10 percent of its printed material consists of news of general or community interest, community notices, editorial comment, or articles by different authors. In re Picket Fence Review, 173 Vt. 369, 795 A.2d 1242 (2002).
For purposes of the exemption from use tax for sales of newspapers, the distinction between newspapers and other periodicals is neither arbitrary nor capricious because the State has a legitimate interest in encouraging the inexpensive and wide dissemination of newspapers in order for its citizens to be informed of current affairs, and in removing the collection burden where the tax amounts are de minimus. In re Picket Fence Review, 173 Vt. 369, 795 A.2d 1242 (2002).
Where the Commissioner based his determination of whether taxpayer was exempt as a newspaper from use tax on the format and frequency of the publication, not on its content, it was not necessary to address taxpayer's assertion that provision of subdivision (15) of this section contains constitutionally impermissible content-based criteria. In re Picket Fence Review, 173 Vt. 369, 795 A.2d 1242 (2002).
Preprinted advertisements inserted into newspapers for distribution were not component parts of the newspapers into which they were inserted and therefore were not exempt from taxation under subdivision (15) of this section, since they were finished products at the time they arrived at the newspapers, were not printed solely for distribution in newspapers, were not regular features, and were not indexed as special section of the newspapers. Hannaford Brothers Co. v. Vermont Dep't of Taxes, 150 Vt. 6, 547 A.2d 1353 (1988).
Goods used in the publication of newspaper which was not shown to have been sold, except in isolated instances, were not exempt from use tax under exemption for tangible personal property which becomes an ingredient or component part of, or is consumed or destroyed or loses its identity in the manufacture of, tangible personal property for sale. Hadwen, Inc. v. Department of Taxes, 139 Vt. 37, 422 A.2d 255 (1980), appeal dismissed, 451 U.S. 977, 101 S. Ct. 2300, 68 L. Ed. 2d 834 (1981).
Where there was a use tax exemption for tangible personal property which becomes an ingredient or component part of, or is consumed or destroyed or loses its identity in the manufacture of, tangible personal property for sale, that the exemption did not apply to ink, newsprint and other supplies used by newspaper not shown to have been sold, except in isolated instances, was not an unconstitutional denial of equal protection. Hadwen, Inc. v. Department of Taxes, 139 Vt. 37, 422 A.2d 255 (1980), appeal dismissed, 451 U.S. 977, 101 S. Ct. 2300, 68 L. Ed. 2d 834 (1981).
Narrowly construing the packaging exemption from sales tax, as the court must, the exemption is thus limited to components of the parcel being shipped. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
"Reefer fuel," which was the diesel fuel used to power the refrigeration systems mounted on the taxpayer's tractor trailers, was also not exempt from sales tax, as it was not a component of the parcel to be shipped, but a component used in shipping, one that came to rest with the taxpayer in the stream of commerce. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
Because the packaging exemption from sales tax was limited to components of the parcel being shipped, the taxpayer's "freezer tubs," which were packed with dry ice and loaded into refrigerated tractor-trailers, did not fall within the scope of the exemption, as they were not a component of the parcel to be shipped but a component used in shipping and then reused by the taxpayer. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
It is not the purpose of the packaging exemption from sales tax that certain materials used in packing, packaging, or shipping be exempt from tax altogether. For this reason, returnable and reusable packaging materials that have come to rest in the stream of commerce should be taxed to the distributor or manufacturer, lest they avoid taxation altogether, whereas packing, packaging, and shipping materials that will continue down the stream of commerce are not taxed to the manufacturer or transporter and are instead taxed where they come to rest in the stream of commerce as part of the taxable base of the product. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
Freezer tubs were not within the scope of the sales tax exemption, even though they were "containers," as they were not a component of the parcel to be shipped and there was no risk of double taxation upon imposing tax on the distributor who used them in shipping. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
Legislature, in providing the exemption for manufacturers contained in subdivision (16) of this section, intended it to be available only to those taxpayers whose business is exclusively, or at least primarily, dedicated to manufacturing, and the exemption should not be construed so as to bring incidental manufacturing activity within its scope. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
Wrapping and packaging supplies sold by corporation to retail grocers were not exempt under subdivision (16) of this section, the exemption for packaging used by manufacturers and distributors; the express words of limitation, "manufacturer or distributor," must be deemed to have been selected advisedly, and if the legislature had intended to include retailers within exemption it could have accomplished that by using "retailer" in lieu of "manufacturer or distributor." Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
Wrapping and packaging supplies sold by corporation to retail grocers were not exempt from sales and use tax under subdivision (16) of this section, the exemption for packaging materials for use by manufacturers, since the grocers' operations in cutting meat, poultry and fish into smaller pieces were not manufacturing and, if those activities were to be considered equivalent to manufacturing, the corporation failed to meet its burden of establishing that those activities constituted a primary part of the business of any of the retail grocers. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
Wrapping and packaging supplies sold by corporation to retail grocers were not exempt from sales tax and under subdivision (16) of this section, the exemption for packaging used by distributors, since the exemption was not within the necessary scope of this section, a regulation of the Department of Taxes excluded retail sellers from the definition of distributors, and the sales tax was designed to be imposed under subdivision (1) of section 9771 of this title on the ultimate user and retail grocers were clearly the ultimate users of wrapping and packaging materials. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
Where corporation appealed from deficiency assessment which included a compensating use tax on packaging materials purchased by the corporation outside the state, and used by it to package business forms fabricated and sold by it to various customers, who consume the forms in the course of their business, exemption provision of this section relating to packaging materials did not apply, because the materials, although used to package and ship business forms, were not used to package or ship them for resale; however, a contrary result was dictated by a 1973 amendment of this section, as to sales after its effective date. Standard Register Co. v. Commissioner of Taxes, 135 Vt. 271, 376 A.2d 41 (1977).
Films rented by theater owner were not resold to theater patrons, thereby making them exempt from use tax under provision exempting items purchased for resale, upon payment of admission to theater by patrons; all that was sold the theater patrons was the right to see the image produced by the film. In re Merrill Theatre Corp. Sales & Use Tax, 138 Vt. 397, 415 A.2d 1327 (1980).
Film theater owner rented was not exempt from use tax under exception for tangible personal property which becomes a part of, or is consumed or destroyed or loses its identity in manufacture of, tangible personal property for sale. In re Merrill Theatre Corp. Sales & Use Tax, 138 Vt. 397, 415 A.2d 1327 (1980).
The purchase, in Vermont, of a rubberized motor-driven bucket loader, by a contractor who will use it part-time for highway construction and part-time for other construction activities, and who will take delivery in Vermont but use it on a job outside the state and for that reason will not register it under the Vermont motor vehicle laws, is subject to the tax imposed by this chapter. 1972-74 Op. Atty. Gen. 251.
Taxpayer's challenge to the three-year rule for determining whether a sales tax exemption for shipping materials applied was not considered on appeal because it had no effect on the case, as the taxpayer's freezer tubs had a life expectancy of more than three years. C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 203 Vt. 183, 155 A.3d 169 (2016).
This chapter shall not cover the following transactions:
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1971, No. 73 , § 50, eff. April 16, 1971; 1977, No. 86 , § 7; 1983, No. 111 (Adj. Sess.), eff. Feb. 24, 1984; 1997, No. 60 , § 80, eff. Sept. 1, 1997.
2008. In subdiv. (8), substituted "subdivision 9771(3)" for "section 9771(3)" to conform reference to V.S.A. style.
Amendments--1997 Subdiv. (10): Added.
Amendments--1983 (Adj. Sess.). Subdiv. (9): Added.
Amendments--1977. Subdiv. (1): Repealed.
Amendments--1971. Subdiv. (8): Added.
Retroactive effective date--1983 (Adj. Sess.) amendment. 1983, No. 111 (Adj. Sess.), § 2, provided in part: "Notwithstanding the provisions of 1 V.S.A. § 214, this act (which added subdiv. (9) of this section) shall effect any right, privilege, obligation or liability incurred under 32 V.S.A. chapter 233 since January 1, 1981. Any tax assessed under 32 V.S.A. chapter 233 which would not have been assessed under that chapter as amended by this act shall be abated, and any tax collected which would not have been collected under that chapter shall be refunded upon application of the taxpayer within one year after the effective date of this act."
Applicability--1997 amendment 1997, No. 60 , § 100(k)(7), eff. June 26, 1997, provided that the amendment to this section, by section 80 of the act, shall apply to services that are provided on or after September 1, 1997, and are billed in the regular course of the provider's business on or after October 1, 1997.
Any sale, service, or admission to a place of entertainment charged by or to any of the following or any use by any of the following are not subject to the sales and use taxes imposed under this chapter:
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1971, No. 73 , § 40, eff. April 16, 1971; 1973, No. 165 (Adj. Sess.), eff. March 20, 1974; 1983, No. 62 , eff. April 26, 1983; 1983, No. 206 (Adj. Sess.), § 1, eff. April 26, 1984; 1989, No. 222 (Adj. Sess.), § 31, eff. May 31, 1990; 1995, No. 28 ; 1995, No. 132 (Adj. Sess.), § 1, eff. April 30, 1996; 1997, No. 50 , § 35, eff. June 26, 1997; 2009, No. 1 (Sp. Sess.), § H.44; 2009, No. 1 60 (Adj. Sess.), § 41; 2011, No. 45 , § 36.
Reference in text. The references to provisions of Title 10 in subdiv. (4)(c) are obsolete. Section 202(4) was renumbered as § 252(4); section 222(4) was renumbered as § 302(4); and chapter 11A was renumbered as chapter 15. Those statutes were then repealed by 1973, No. 197 (Adj. Sess.), § 4. Matters similar to those repealed are now covered by chapter 12 of Title 10. 10 V.S.A. § 212(10) defines "local development corporation." Section 212 contains no definition for "development corporation."
Section 501 of the Internal Revenue Code, referred to in subdivs. (3) and (5), is codified as 26 U.S.C. § 501.
Section 527 of the Internal Revenue code, referred to in subdiv. (5), is codified as 26 U.S.C. § 527.
Amendments--2011. Subdiv. (7): Substituted "subdivision (3)" for "subdivisions (3) and (5)" and "$100,000.00" for "$50,000.00".
Amendments--2009 (Adj. Sess.) Substituted "admission to a place of entertainment" for "amusement" in the introductory paragraph, "entertainment" for "amusement", and deleted "a performance jointly produced or presented by it and another person shall not be exempt from amusement tax unless it meets the joint production requirements imposed on a qualified organization under subdivision (3)(B) of this section and" preceding "sales of alcoholic" in subdiv. (1), rewrote subdiv. (3)(B), substituted "entertainment" for "amusement" in subdiv. (3)(C), deleted "a 'development corporation' as defined in subdivision 202(4) of Title 10 and" following "structure owned by" in subdiv. (4), substituted "entertainment" for "amusement" in subdiv. (5), and added subdivs. (6) and (7).
Amendments--2009. Subdiv. (1): Added "and sales of alcoholic beverages shall not be exempt from sales tax" after "section" at the end.
Amendments--1997. Subdiv. (3)(D): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (3)(C): Inserted "501(c)(3)" following "qualified" and substituted "$20,000" for "$5,000".
Amendments--1995 Subdiv. (1): Added "or when it charges admission to any amusement; except that a performance jointly produced or presented by it and another person shall not be exempt from amusement tax unless it meets the joint production requirements imposed on a qualified organization under subdivision (3)(B) of this section" following "private persons".
Subdiv. (3): Amended generally.
Subdiv. (5): Added the third sentence.
Amendments--1989 (Adj. Sess.). Subdiv. (5): Inserted "other than organizations which qualify for exempt status under the provisions of section 501(c)(4) of the United States Internal Revenue Code whose bylaws provide for the contribution of their net income to organizations which qualify for exempt status under the provisions of section 501(c)(3) of the United States Internal Revenue Code" following "redesignated" in the first sentence.
Amendments--1983 (Adj. Sess.). Subdiv. (5): Added "in the case of not more than four special events (not including usual or continuing activities of the organization) held in any calendar year, and which, in the aggregate, are not held on more than four days in such year, and which are open to the general public" following "charges as defined in section 9701" at the end of the first sentence and added the second sentence.
Amendments--1983. Subdiv. (5): Added.
Amendments--1973 (Adj. Sess.). Subdiv. (3): Amended generally.
Amendments--1971. Subdiv. (4): Inserted "and (c) 'development corporation' as defined in 10 V.S.A. section 202(4) of Title 10 and any 'local development corporation' as defined in section 222(4) of Title 10, and used exclusively for the purposes authorized in chapter 11A of Title 10" preceding "provided, however" in the first sentence.
- 1995 (Adj. Sess.) amendment. 1995, No. 132 (Adj. Sess.), § 2, eff. April 30, 1996, provided that the amendment to this section by section 1 of this act would apply retroactively to sales on and after July 1, 1995.
1989 (Adj. Sess.) amendment. 1989, No. 222 (Adj. Sess.), § 44(4), provided that the amendment to subdiv. (5) of this section by section 31 of the act would apply retroactively to Aug. 9, 1983.
Applicability--1997 amendment 1997, No. 50 , § 48(e), eff. June 26, 1997, provided that the amendment to this section by § 35 of the act shall apply to sales on or after January 1, 1998.
Applicability of 2009 (Adj. Sess.) amendment. 2009, No. 160 (Adj. Sess.), § 62(12) provides that Secs. 38 and 39, which amended subdiv. (11) of § 9701, relating to changing the term "amusement" to "entertainment", and in Sec. 41, the lead-in paragraph and subdivs. (1), (3), (5), and (7) of 32 V.S.A. § 9743 (entertainment sales and use tax) shall take effect on April 1, 2011, and shall apply to charges for admission to a place of entertainment on or after April 1, 2011.
In construing this section, the plain, ordinary meaning of language is presumed to be intended, and when the meaning is plain the courts must enforce this section according to its terms. In re Middlebury College Sales & Use Tax, 137 Vt. 28, 400 A.2d 965 (1979).
Construction company and its wholly-owned subsidiaries, which financed, constructed and owned buildings constructed for and then deeded to housing authorities, and not the authorities, owned the building materials; thus the materials were not exempt from sales tax under provision of this section exempting building materials used in construction of buildings owned or held in trust for a governmental body exclusively for public purposes. Pizzagalli v. Department of Taxes, 132 Vt. 496, 321 A.2d 437 (1974).
A contract to convey property, whether or not specifically enforceable, does not create a trust whereby vendor holds in trust for vendee; and building materials were not held by constructor in trust for housing authorities who were to purchase furnished buildings, within meaning of this section's sales tax exemption for property held in trust for the benefit of a governmental agency and used exclusively for public purposes. Pizzagalli v. Department of Taxes, 132 Vt. 496, 321 A.2d 437 (1974).
Purchases of tangible personal property, including rental of equipment, by electrical public service corporation, are not exempt from the state sales and use tax when the job for which the items were purchased is performed at the order of the state highway department in connection with the removal of the corporation's power transmission lines and equipment because of the construction of new roads; however, the state may, pursuant to contract, reimburse the corporation for taxes paid on such purchases. 1970-72 Op. Atty. Gen. 453.
Within statute's exemption of college from sales and use tax, but not exempting it as to uses in activities which are "mainly commercial enterprises," college ski area and golf course used for training, practice and athletic meets by its own students were exempt to that extent; but use was commercial to extent students from other schools, and the public at large, could use the facilities for a fee, and whether the facilities were mainly commercial depended on proportion of commercial to noncommercial use and college was not entitled to an exemption where it did not meet its burden of proving that facilities were used mainly for noncommercial uses. In re Middlebury College Sales & Use Tax, 137 Vt. 28, 400 A.2d 965 (1979).
Annual membership dues and guest fees charged by a tennis club were taxable amusement charges, and the club was not exempt under subdivision (5) of this section. Brattleboro Tennis Club, Inc. v. Department of Taxes, 166 Vt. 604, 691 A.2d 1062 (mem.) (1997).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1985, No. 88 , § 2, eff. May 24, 1985; 1987, No. 251 (Adj. Sess.), § 4; 1995, No. 186 (Adj. Sess.), § 36, eff. May 22, 1996; 2001, No. 144 (Adj. Sess.), § 13, eff. June 21, 2002; 2013, No. 73 , § 46, eff. June 5, 2013.
Revision note. In subdiv. (a)(2), substituted "section 3302(11) of Title 23" for "section 3302(5) of Title 23" to conform reference to text of section 3302 of Title 23, as amended.
Amendments--2013. Subdiv. (a)(2): Inserted "and used outside the State" following "purchased".
Amendments--2001 (Adj. Sess.) Subdiv. (a)(5): Added.
Amendments--1995 (Adj. Sess.) Subdiv. (a)(2): Deleted "and except in the case of vessels as defined in section 3302(5) of Title 23, used in the waters of this state for at least 30 days" following "located in the state".
Amendments--1987 (Adj. Sess.). Subdiv. (a)(2): Added "and except in the case of vessels as defined in section 3302(5) of Title 23, used in the waters of this state for at least 30 days" following "located in the state".
Amendments--1985. Subdiv. (a)(4): Added.
Applicability--2001 (Adj. Sess.) 2001, No. 144 (Adj. Sess.), § 42(4) provides that the amendment to this section by section 13 of that act shall apply to building materials and supplies not stored in this state before July 1, 2004.
1985 amendment. 1985, No. 88 , § 8(b), provided that subdiv. (a)(4) of this section would apply retroactively to June 1, 1969.
One who is "not a nonresident" is a "resident" for purposes of compensating use tax. In re R.S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Foreign corporation working as general contractor in bridge and highway construction in New England and using equipment in Vermont in excess of six cumulative months over course of one to three years was resident of state for purposes of compensating use tax. In re R.S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Cited. Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes, 144 Vt. 466, 479 A.2d 164 (1984); Williams v. Vermont, 472 U.S. 14, 105 S. Ct. 2465, 86 L. Ed. 2d 11 (1985); Morton Buildings, Inc. v. Department of Taxes, 167 Vt. 371, 705 A.2d 1384 (1997).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 2003, No. 68 , § 59, eff. date, see note below; 2013, No. 174 (Adj. Sess.), § 43.
Amendments--2013 (Adj. Sess.). Section heading: Inserted "; direct payment permit" at the end.
Subsec. (a): Inserted "Certificate or affidavit of exemption" at the beginning.
Subsec. (b): Inserted "Direct payment permit" at the beginning, "through the issuance of a direct payment permit" at the end of the first sentence, substituted "Any" for "The Commissioner shall authorize any" at the beginning of the second sentence and "may apply for a direct payment permit" following "real property of others," in the middle of the second sentence.
Effective date of 2003 amendment. 2003, No. 68 , § 87(17) provides that Secs. 51-67 of that act [Sec. 59 amend this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Cited. Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989).
The provisions of section 9745 of this title shall be applicable to exemptions claimed for agricultural fertilizers, pesticides, and machinery and equipment under subdivisions 9741(3) and (25) of this title.
Added 1973, No. 270 (Adj. Sess.), § 7; amended 2001, No. 140 (Adj. Sess.), § 36, eff. June 21, 2002.
Revision note. Section was enacted without a section heading which was added.
Reference to " § 9745" was changed to "section 9745 of this title" and "32 V.S.A. § 9741(25)" was changed to "section 9741(25) of this title" to conform to V.S.A. style.
Amendments--2001 (Adj. Sess.) Substituted "subdivisions 9741(3) and (25)" for "section 9741(25)" preceding "of this title" at the end of the section.
Added 1987, No. 251 (Adj. Sess.), § 5; amended 1993, No. 49 , § 17, eff. May 28, 1993; 1995, No. 29 , § 21, eff. April 14, 1995; 2005, No. 94 (Adj. Sess.), § 9, eff. date, see note below.
Amendments--2005 (Adj. Sess.). Substituted "'sales price"' for "'receipt"' following "vessel" in subsec. (a) and subdiv. (b)(2), and for "receipts" following "determining" in subsec. (c).
Amendments--1993. Rewrote the introductory paragraph.
Subdiv. (1): Substituted "the" for "a" following "the sale of" and "such owner of another" for "the purchaser of a" following "purchase by".
Subdiv. (2): Substituted "owner" for "purchaser" following "received by" in the introductory paragraph, "the" for "a" following "damages to", "a" for "the purchaser's" following "accepted by" and "a" for "the" following "trade-in on" in subdiv. (A), and "the" for "a" following "destruction of" in subdiv. (B) and added "of another snowmobile, motorboat, or vessel" at the end of that subdivision.
Applicability of 2005 (Adj. Sess.) amendment. 2005, No. 94 (Adj. Sess.), § 10(4) provides that Sec. 9 of this act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement.
Temporary moratorium on enforcement of sales tax on prewritten software accessed remotely. 2011, No. 143 (Adj. Sess.), § 52 provides: "Notwithstanding the imposition of sales and use tax on prewritten computer software by 32 V.S.A. chapter 233, the department of taxes shall not assess tax on charges for remotely accessed software made after December 31, 2006 and before July 1, 2013, and taxes paid on such charges shall be refunded upon request if within the statute of limitations and documented to the satisfaction of the commissioner. 'Charges for remotely accessed software' means charges for the right to access and use prewritten software run on underlying infrastructure that is not managed or controlled by the consumer or a related company. Enforcement of the sales and use tax imposed on the purchase of specified digital products pursuant to 32 V.S.A. § 9771(8) is not affected by this section."
Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State. The tax shall be paid at the rate of six percent of the sales price charged for but in no case shall any one transaction be taxed under more than one of the following:
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1981, No. 170 (Adj. Sess.), § 11; 1991, No. 32 , § 9, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 1, eff. Sept. 1, 1993; 1997, No. 60 , §§ 81, 82, eff. Sept. 1, 1997; 1997, No. 109 (Adj. Sess.), § 3, eff. Sept. 1, 1998; 1997, No. 156 (Adj. Sess.), § 30, eff. April 29, 1998; 1999, No. 49 , § 71, eff. June 2, 1999; 2003, No. 68 , §§ 31, 60, eff. date, see note below; 2003, No. 152 (Adj. Sess.), § 12; 2003, No. 152 (Adj. Sess.), § 18, eff. date, see note set out below; 2005, No. 75 , § 23, eff. July 1, 2005; 2009, No. 1 (Sp. Sess.), § H.41; 2011, No. 143 (Adj. Sess.), § 50, eff. May 15, 2012; 2013, No. 174 (Adj. Sess.), § 42; 2015, No. 134 (Adj. Sess.), § 24; 2017, No. 74 , § 140a.
Revision note. Redesignated subdiv. (6) as added by 1997, No. 109 (Adj. Sess.), as subdiv. (7), to avoid conflict with subdiv. (6) as added by 1997, No. 156 (Adj. Sess.).
In subsec. (7), substituted "subchapter 4" for "subchapter 3" in view of the renumbering of that subchapter. See note set out preceding section 4247 of Title 8.
Amendments--2017. Subdiv. (4): Substituted "entertainment" for "amusement" following "places of".
Amendments--2015 (Adj. Sess.). Subdiv. (1): Amended generally.
Amendments--2013 (Adj. Sess.). Subdiv. (1): Inserted ", including property used to improve, alter or repair the real property of others by a manufacturer or any person who is primarily engaged in the business of making retail sales of tangible personal property" at the end.
Amendments--2011 (Adj. Sess.). Subdiv. (8): Added "regardless of whether for permanent use or less than permanent use and regardless of whether or not conditioned upon continued payment from the purchaser".
Amendments--2009. Inserted "but in no case shall any one transaction be taxed under more than one of" after "for" in the second sentence of the first undesignated paragraph and added subdiv. (8).
Amendments--2005 Subdiv. (5): Added "except coin-operated telephone service, paging service, private communications service, or value-added non-voice data service".
Amendments--2003 (Adj. Sess.). Act No. 152, § 12, added "in this state" following "sales" in the first sentence of the introductory paragraph; deleted "sold at retail in this state" following "property" in subdiv. (1), and added "and access to any game or gaming or amusement machine, apparatus or device, excluding video game, pinball, musical, vocal or visual entertainment machines which are operated by coin, token or bills" in subdiv. (4).
Act No. 152, § 18 , deleted "provided to a Vermont service address" following "service" in subdiv. (5).
Amendments--1999 Subdiv. (7): Repealed.
Amendments--1997 (Adj. Sess.). Subdiv. (6): Added by Act No. 156.
Subdiv. (7): Added by Act No. 109.
Amendments--1997 (Adj. Sess.). Subdiv. (7): Added by Act No. 109.
Amendments--1997 Subdiv. (2): Deleted "telephone" following "excluding water".
Subdiv. (5): Added.
Amendments--1993 (Sp. Sess.). Substituted "five percent" for "four percent" following "tax of" in the introductory paragraph.
Amendments--1991. Substituted "five" for "four" preceding "percent" in the introductory paragraph.
Amendments--1981 (Adj. Sess.). Deleted "on and after June 1, 1969" preceding "except" and increased sales tax from "three" to "four" percent in the introductory paragraph.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 156 (Adj. Sess.), § 59, provides that the amendment to this section by § 30 of the act (taxation of prepaid calling cards) shall apply to sales on and after July 1, 1998.
Effective date of 2003 amendment by Act 68, Sec. 60. 2003, No. 68 , § 87(17) provides that Secs. 51-67 [Sec. 60 amends this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Effective date of amendments-- 2003, No. 152 (Adj. Sess.), § 18. 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by Sec. 18 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Effective date of amendments-- 2005, No. 75 , § 23. Act No. 75, § 23 amended subsecs. (5) and (6). Sec. 25 exempts telecommunications nonrecurring charges from sales and use tax beginning July 1, 2005.
Applicability--1997 amendments. 1997, No. 60 , § 100(k)(7), eff. June 26, 1997, provided that the amendment to this section, by sections 81 and 82 of the act, shall apply to services that are provided on or after September 1, 1997, and are billed in the regular course of the provider's business on or after October 1, 1997.
Applicability of amendment to subdiv. (7). 1999, No. 49 , § 71 provides that subdiv. (7) (sales tax on service contracts) shall not apply after April 27, 1998 to service contracts which are not regulated under subchapter 4 of chapter 113 of Title 8, and is repealed effective July 1, 1999 for all other contracts.
Applicability of 2003 amendment by Act 68, Sec. 31. 2003, No. 68 , § 87(6) provides that Secs. 31-34 [Sec. 31 amends this section], relating to the sales and use tax rate of six percent and taxation of telecommunications at the six percent rate, shall apply to sales and uses on and after October 1, 2003.
Dedicated use of sales and use tax on cannabis. 2019, No. 164 (Adj. Sess.), § 17c provides: "Notwithstanding 16 V.S.A. § 4025(b), revenue from the sales and use tax imposed by 32 V.S.A. chapter 233 on retail sales of cannabis or cannabis products in this State shall be used to fund a grant program to start or expand afterschool and summer learning programs, with a focus on increasing access in underserved areas of the State."
The word "receipt" as it appears in this section does not refer to the person who receives the purchasing price, but rather, by definition, it refers to the purchase price itself. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
The retail cost of a product bought from a steel fabricator is the proper basis for the sales tax, and since this cost includes the charge for labor involved in cutting the material, question whether the charge for labor involved in cutting is taxable when material is bought cut to a specified length was not to the point. 1970-72 Op. Atty. Gen. 292.
This section's tax upon the charge for producing, fabricating, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used, applies to modifications of the materials, but not to repairs of the materials. 1970-72 Op. Atty. Gen. 292.
Wrapping and packaging supplies sold by corporation to retail grocers were not exempt from sales tax under subdivision (16) of section 9741 of this title, the exemption for packaging used by distributors, since the exemption was not within the necessary scope of section 9741, a regulation of the department of taxes excluded retail sellers from the definition of distributors, and the sales tax was designed to be imposed under this section on the ultimate user and retail grocers were clearly the ultimate users of wrapping and packaging materials. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982).
The sales tax is imposed on the purchaser of goods and services, not on the vendor; the latter is merely the collector of the tax on behalf of the state. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
The true meaning of the supreme court's holding in McClure Newspapers, Inc. v. Vermont Department of Taxes , 132 Vt. 169, 315 A.2d 452 (1974), is that the presumption of taxability under section 9813 of this title, governing presumptions and burden of proof, is only available to the tax department when it seeks to assess a sales tax imposed under this section. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
On appeal by purchaser of goods against whom the Department of Taxes assessed an alleged sales tax deficiency under section 9777 of this title, governing determination of tax based upon invoices for taxable purchases, which did not state the three percent sales tax, the presumption of taxability under section 9813 of this title, governing presumptions and burden of proof, applied to the receipts involved, since the tax was properly imposed under the authority of this section. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Annual membership dues and guest fees charged by a tennis club were taxable amusement charges, and the club was not exempt under 32 V.S.A. § 9743(5). Brattleboro Tennis Club, Inc. v. Department of Taxes, 166 Vt. 604, 691 A.2d 1062 (mem.) (1997).
Vermont Department of Taxes did not violate sales tax statute by collecting sales tax on purchases made by credit card, the financing of which was ultimately defaulted on by the lender's consumers. Citibank (South Dakota), N.A. v. Dep't of Taxes, 202 Vt. 296, 149 A.3d 149 (2016).
Cited. Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes, 144 Vt. 466, 479 A.2d 164 (1984); Central Vermont Railway v. Department of Taxes, 144 Vt. 601, 480 A.2d 419 (1984); Bodenstein v. Department of Taxes, 147 Vt. 67, 510 A.2d 1314 (1986); Hannaford Brothers Co. v. Vermont Dep't of Taxes, 150 Vt. 6, 547 A.2d 1353 (1988); Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990); Mountain Cable Co. v. Department of Taxes, 168 Vt. 454, 721 A.2d 507 (1998).
Former § 9771a. Former § 9771a, relating to telecommunications services tax limitation, was derived from 1997, No. 60 , § 83 and amended by 1997, No. 156 (Adj. Sess.), § 29; 2003, No. 68 , § 61; and 2013, No. 200 (Adj. Sess.), § 22.
1969, No. 144 , § 1, eff. June 1, 1969; amended 1971, No. 73 , § 41, eff. April 16, 1971; 1981, No. 170 (Adj. Sess.), § 12; 1991, No. 32 , § 10, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 2, eff. Sept. 1, 1993; 2003, No. 68 , § 32, eff. June 18, 2003; 2003, No. 68 , § 62, eff. date, see note below; 2003, No. 152 (Adj. Sess.), § 19, eff. date, see note below; 2009, No. 1 (Sp. Sess.), § H.42.
Amendments--2009. Subsec. (a): Amended generally.
Amendments--2003 (Adj. Sess.). Subsec. (a): Added the proviso in the second sentence of the introductory paragraph, and added the second sentence of subdiv. (1).
Effective date of amendments--2003 (Adj. Sess). 2003, No. 152 (Adj. Sess.), § 23(5), eff. June 7, 2004, provided that the amendment to this section, by Sec. 19 of the act, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreements, but no earlier than July 1, 2005.
Effective date of 2003 amendment by 2003, No. 68 , § 62. 2003, No. 68 , § 87(17), provides that Secs. 51-67 [Sec. 62 of that act amends this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Unless property or telecommunications service has already been or will be subject to the sales tax under this chapter, there is imposed on every person a use tax at the rate of six percent for the use within this State, except as otherwise exempted under this chapter:
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1973, No. 270 (Adj. Sess.), § 6; 1981, No. 170 (Adj. Sess.), § 13; 1985, No. 165 (Adj. Sess.), § 1, eff. May 5, 1986; 1991, No. 32 , § 11, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 3, eff. Sept. 1, 1993; 2003, No. 68 , § 33; 2009, No. 1 (Sp. Sess.), § H.43; 2013, No. 174 (Adj. Sess.), § 47.
2008. In subdiv. (3), substituted "subdivision" for "section" preceding "9771(3)" to conform reference to V.S.A. style.
Amendments--2013 (Adj. Sess.). Introductory paragraph: Inserted "or telecommunications service" following "Unless property" at the beginning.
Amendments--2009. Deleted "and" from the end of subdiv. (2); added "and" and made a minor punctuation change at the end of subdiv. (3); and added subdiv. (4).
Amendments--2003. Substituted "six" for "five" preceding "percent" in the undesignated paragraph at the beginning of the section.
Amendments--1993 (Sp. Sess.). Substituted "five percent" for "four percent" following "rate of" in the introductory paragraph.
Amendments--1985. (Adj. Sess.). Subdiv. (2): Amended generally.
Amendments--1981 (Adj. Sess.). Introductory paragraph: Increased use tax from "three" to "four" percent and deleted "on and after June 1, 1969" preceding "except".
Amendments--1973 (Adj. Sess.). Subdiv. (2): Inserted the phrase "or the use for demonstrational or instructional purposes of tangible personal property" preceding "by the person".
Retroactive effective date--1985 (Adj. Sess.) amendment. 1985, No. 165 (Adj. Sess.) § 2, provided that the amendment to subdiv. (2) would have retroactive effect.
Applicability--1991 amendment. See note under § 9771 of this title.
Applicability of 2003 amendment. 2003, No. 68 , § 87(6) provides that Secs. 31-34 of that act [Sec. 33 amends this section], relating to the sales and use tax rate of six percent and taxation of telecommunications at the six percent rate, shall apply to sales and uses on and after October 1, 2003.
The controlling question in determining whether imposition of a state use tax on an out-of-state taxpayer or collector violates either the fourteenth amendment's due process clause or the commerce clause is whether the state has given anything for which it can ask return. Rowe-Genereux, Inc. v. Department of Taxes, 138 Vt. 130, 411 A.2d 1345 (1980).
Vermont could require New Hampshire retailer of carpets and furniture to collect the Vermont use tax on goods sold to Vermonters and delivered to them in Vermont where retailer used its own trucks to deliver the goods, advertised in Vermont based media, and had used Vermont law enforcement personnel and courts to repossess goods; and imposition of the collection obligation did not violate the due process clause or the commerce clause. Rowe-Genereux, Inc. v. Department of Taxes, 138 Vt. 130, 411 A.2d 1345 (1980).
Use tax on property a manufacturer manufactures, then uses in Vermont on or after June 1, 1969, does not discriminate against out-of-state manufacturers in violation of the interstate commerce clause, for out-of-state and in-state manufacturers are in the same position - both are liable if they are manufacture equipment before June 1, 1969, but do not use it in Vermont until on or after that date. International Business Machines Corp. v. Department of Taxes, 133 Vt. 269, 336 A.2d 158 (1975).
Where an in-state manufacturer has paid the Vermont sales tax on the component parts of an object subject to a use tax because manufacturers uses rather than sells it, the sales tax is credited against the use tax and it is not the case that payment of the sales tax on the components exempts manufacturer from paying the use tax; therefore, it cannot be said that an out-of-state manufacturer pays a higher tax than an in-state manufacturer and that the statutory scheme violates the interstate commerce clause because the out-of-state manufacturer pays a use tax on the manufactured object's price, which includes labor and overheard, while the in-state manufacturer pays a sales tax only on the price of the object's component parts, before the in-state manufacturer adds his costs and profit margin to the price of the final object. International Business Machines Corp. v. Department of Taxes, 133 Vt. 269, 336 A.2d 158 (1975).
Taxing wood chips burned to produce electricity at an electric generating plant, in addition to taxing the plant's use of electricity it generated, did not amount to impermissible double taxation, since two taxes were imposed on two separate transactions: (1) a tax on the purchase of tangible personal property, wood chips; and (2) a tax on the use of tangible personal property, electricity. Burlington Electric Dept. v. Department of Taxes, 154 Vt. 332, 576 A.2d 450 (1990).
Use tax on films theater owner rented did not result in double taxation of theater owner on ground of amusement tax paid by theater patrons upon admission, for the amusement tax is on the patron, not the theater owner. In re Merrill Theatre Corp. Sales & Use Tax, 138 Vt. 397, 415 A.2d 1327 (1980).
This section applies to any use of tangible personal property within the state, purchased at retail, and not subject to the state sales tax. Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1983).
Where Vermont residents travelled to plaintiff's New Hampshire store, entered into transactions for the purchase of carpets and furniture by payment on the spot, cash on delivery in Vermont by seller, or some form of financing, a sales slip was generally made out, and the goods were delivered to buyer's Vermont residence by the seller, with respect to Vermont's sales tax-use tax statute, a use tax situation, not a sales tax situation, was presented and if either tax was due it was a use tax. Rowe-Genereux, Inc. v. Department of Taxes, 138 Vt. 130, 411 A.2d 1345 (1980).
State tax department was not estopped from seeking payment of compensating use tax under subdivision (2) of this section from steel manufacturer, even though department had not previously enforced section to its full extent, and even though department representative allegedly gave informal oral opinion that tax was not applicable. Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989).
Argument that subdivision (2) of this section does not apply unless taxpayer is a "purchaser" of the tangible personal property was rejected. Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989).
Trial court properly concluded that use tax was lawfully applied to fabricated steel manufacturer which purchased raw steel and also sold its products to its own business as a construction contractor. Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989).
Computer software tape purchased by bank to enable its computer to keep records and perform various accounting functions in connection with its residential mortgage loan business constituted "tangible personal property" for purposes of this section since it could be seen, weighed, measured and touched, was not a credit or right and its purchase did not involve a service-type transaction. Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1983).
Argument was rejected that there is no "use" under subdivision (2) of this section unless the taxable item comes to a state of final repose with the user. Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989).
Retail sales within the state are the general subject of the sales tax, unless specifically exempted, and sales from outside the state, at retail, to persons within the state for use in the state, as distinguished from resale, are the subject of the compensating use tax, unless specifically exempted. Standard Register Co. v. Commissioner of Taxes, 135 Vt. 271, 376 A.2d 41 (1977).
Vermont sales tax is imposed where the sale occurred on or after June 1, 1969 and the use tax is imposed where the property is first used on or after that date; and where manufacturer, after June 1, 1969, brought into Vermont, and used, property manufactured outside of Vermont before June 1, 1969, use tax was due, even though the same property would not have been subject to the sales tax if sold in Vermont before June 1, 1969. International Business Machines Corp. v. Department of Taxes, 133 Vt. 269, 336 A.2d 158 (1975).
Cited. Wetterau, Inc. v. Department of Taxes, 141 Vt. 324, 449 A.2d 896 (1982); Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982); Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes, 144 Vt. 466, 479 A.2d 164 (1984); Central Vermont Railway v. Department of Taxes, 144 Vt. 601, 480 A.2d 419 (1984); Bodenstein v. Department of Taxes, 147 Vt. 67, 510 A.2d 1314 (1986); Hannaford Brothers Co. v. Vermont Dep't of Taxes, 150 Vt. 6, 547 A.2d 1353 (1988); In re R. S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Former § 9773a. Former § 9773a, establishing a tax rate for fuel used in manufacturing, was derived from 1993, No. 89 , § 14; amended by 1993, No. 89 , § 14a and 1995, No. 29 , § 26; and expired on July 1, 1996, pursuant to 1993, No. 89, § 14b. 1993, No. 89, § 27(c)(2) had provided in part that this section should apply to purchases and uses of fuel used in manufacturing on or after July 1, 1995. An earlier § 9773a, which was derived from 1993, No. 1 (Sp. Sess.), § 6, expired June 30, 1994, pursuant to 1993, No. 1 (Sp. Sess.), § 8.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1981, No. 170 (Adj. Sess.), § 14; 1991, No. 32 , § 12, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 4, eff. Sept. 1, 1993; 2003, No. 68 , § 34, eff. June 18, 2003; 2003, No. 68 , § 63, eff. date, see note below.
Amendments--2003. Deleted subsec. (a), redesignated former subsecs. (b)-(e) as present subsecs. (a)-(d); in subsecs. (b)-(d), substituted "subdivision" for "section", and in subsecs (b) and (d) substituted "purchase price" for "consideration" and "the sales price" for "'receipts"'.
Subsecs. (c)-(e): Substituted "under that section, multiplied by" for "of five percent of".
Amendments--1993 (Sp. Sess.). Increased the rate of tax from four to five percent in subsecs. (c)-(e).
Amendments--1991. Substituted "five" for "four" preceding "percent" in subsecs. (c)-(e).
Amendments--1981 (Adj. Sess.). Subsecs. (c)-(e): Increased the rate of tax from "three" to "four" percent.
Effective date of 2003 amendment by 2003, No. 68 , § 63. 2003, No. 68 , § 87(17), provides that Secs. 51-67 [Sec. 63 of that act amends this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Applicability of 2003 amendment by 2003, No. 68 , § 34. 2003, No. 68 , § 87(6), provides that Secs. 31-34 [Sec. 34 of that act amends this section], relating to the sales and use tax rate of six percent, shall apply to sales and uses on and after October 1, 2003.
The right to use personal property cannot be separated from the property itself, and the right to broadcast films and video tapes is of no value without the film or tape itself; so that where tapes and films were received from out of state and used for a fee by corporation's television station they were "tangible personal property" within this chapter and the tax was on the tapes and films, not an improper tax on the right to broadcast them. Mt. Mansfield Television v. Commissioner of Taxes, 133 Vt. 284, 336 A.2d 193 (1975).
Foreign corporation working as general contractor in bridge and highway construction in New England and using equipment in Vermont in excess of six cumulative months over three-year period was resident of state for purposes of subsection (b) of this section. In re R. S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Presence of foreign corporation's construction equipment in Vermont in performance of any contract or in storage between contracts or following completion of contract would constitute "use" within meaning of subdivision (b)(2) of this section. In re R. S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
Foreign corporation which used construction equipment in Vermont for less than six consecutive months but for more than six cumulative months over three-year period was properly taxed on purchase price or market value rather than on fair rental value under subsection (b) of this section. In re R. S. Audley, Inc., 151 Vt. 513, 562 A.2d 1046 (1989).
"Cost," within provision of this section relating to cost of property for use tax purposes, refers to retail selling price, not manufacturer's cost. International Business Machines v. Department of Taxes, 133 Vt. 269, 336 A.2d 158 (1975).
Pursuant to 32 V.S.A. § 9744(a)(2), individual who acquires vessel out of state through retail purchase, does not pay a sales tax on that purchase, and uses the vessel in Vermont for at least thirty days, is subject to Vermont's use tax. Bigelow v. Department of Taxes, 163 Vt. 33, 652 A.2d 985 (1994).
Cited. Frank W. Whitcomb Construction Corp. v. Commissioner of Taxes, 144 Vt. 466, 479 A.2d 164 (1984); Bigelow v. Department of Taxes, 163 Vt. 33, 652 A.2d 985 (1994).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1975, No. 154 (Adj. Sess.), § 10, eff. date, see note below; 1989, No. 124 (Adj. Sess.), § 3, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 25, eff. May 31, 1990; 1997, No. 50 , §§ 33, 36, eff. June 26, 1997; 1997, No. 60 , § 84, eff. Sept. 1, 1997; 1997, No. 156 (Adj. Sess.), § 22, eff. April 29, 1998; 1999, No. 119 (Adj. Sess.), §§ 3, 18, eff. May 18, 2000; 2003, No. 68 , § 64, eff. date, see note below; 2005, No. 207 (Adj. Sess.), § 5, eff. date, see note below; 2009, No. 1 (Sp. Sess.), § H.45.
Editor's note. The text of subsec. (a) of this section is based on the harmonization of two amendments. During the 1999 adjourned session, subsec. (a) was amended twice, by sections 3 and 18 of Act No. 119. In order to reflect all of the changes enacted by the Legislature, the text of sections 3 and 18 of Act No. 119 was merged to arrive at a single version of this subsection. The changes that each of the amendments made are described in the amendment notes set out below.
Amendments--2009. Subsec. (a): Substituted "subsections (e) and (g)" for "subsection (e)" in the third sentence.
Amendments--2005 (Adj. Sess.). Subsec. (a): Added "Except as otherwise provided in this section" preceding "every person".
Amendments--2003. Subsecs. (a) and (b): Amended generally.
Amendments--1999 (Adj. Sess.). Subsec. (a): Act No. 119, § 3, inserted "except as provided in subsection (e) of this section" following "other cases" in the present third sentence.
Act No. 119, § 18, added the first sentence and substituted "more than $500.00 but less than $2,500.00" for "$1,000.00 or less" in the present second sentence.
Subsec. (e): Added by Act No. 119, § 3.
Amendments--1997 (Adj. Sess.). Subsec. (a): Added the third sentence.
Amendments--1997 Subsec. (a): Act No. 60 added the fifth sentence.
Subsec. (c): Act No. 50, § 33, inserted "or she" preceding "may deem" in the first sentence and "returns and" preceding "amended returns" in the second sentence.
Subsec. (d): Added by Act No. 50, § 36.
Amendments--1989 (Adj. Sess.). Subsec. (a): Amended generally by Act No. 124.
Act No. 222 inserted "23rd of February" following "25th" in the second sentence.
Amendments--1975 (Adj. Sess.). Subsec. (a): Substituted "the thirtieth (28th of February) day of each month" for "July 15, 1969, and on or before the fifteenth day of each month thereafter" preceding "make and file" in the first sentence.
Effective date of 2003 amendment. 2003, No. 68 , § 87(17) provides that secs. 51-67 of that act [Sec. 64 amends this section], relating to streamlined sales tax provisions, including provisions relating to alcoholic beverages, clothing, and $20.00 telecommunications credit, and provisions relating to local option taxation of telecommunications and exemption of clothing, shall take effect on the first day of the second quarter following the date of Vermont's membership in the multistate streamlined sales and use tax agreement, but no earlier than January 1, 2005.
Effective date of amendments-- 2005, No. 207 (Adj. Sess.), § 26(3). 2005, No. 207 (Adj. Sess.), § 26(3) provides: "Sec. 5 (streamlined sales tax agreement conforming language) [which amended this section] shall take effect on the first day of the second quarter following the date of Vermont's membership in the Multistate Streamlined Sales and Use Tax Agreement."
Applicability--1999 (Adj. Sess.). 1999, No. 119 (Adj. Sess.), § 16, eff. May 18, 2000, provided in part that section 3 of the act, which amended this section, shall apply to sales made on or after January 1, 2001.
Applicability of 2009 amendment to subsec. (a) and addition of subsec. (g). 2009, No. 1 (Sp. Sess.), § 58(11) provides that § H.45 [which amended subsec. (a) and added subsec. (g) to this section] shall take effect with respect to cancellations on and after July 1, 2009.
Every person required to file a return under this chapter shall, at the time of filing the return, pay to the Commissioner the taxes imposed by this chapter as well as all other monies collected under this chapter; provided, however, that every person who collects the tax from purchasers of taxable items according to the tax bracket schedule of section 9772 of this title shall be allowed to retain, as partial compensation for services rendered to the State of Vermont in collecting the tax, any amount lawfully collected in excess of the tax imposed by this chapter. The Commissioner may authorize payment by electronic funds transfer. The Commissioner may require payment by electronic funds transfer from any taxpayer who is required by federal tax law to pay any federal tax in that manner, or from any taxpayer who has submitted to the Department of Taxes two or more protested or otherwise uncollectible checks with regard to any State tax payment in the prior two years. All the taxes for the period for which a return is required to be filed or for such lesser interval as shall have been designated by the Commissioner, shall be due and payable to the Commissioner on the date limited for the filing of the return for that period, or on the date limited for such lesser interval as the Commissioner has designated, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of receipts, amusement charges or the value of property or services sold or purchased or the taxes due thereon.
Added 1969, No. 144 § 1, eff. June 1, 1969; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1991, No. 186 (Adj. Sess.), § 31, eff. May 7, 1992; 1997, No. 156 (Adj. Sess.), § 23, eff. April 29, 1998.
Revision note. In the first sentence, substituted "section 9772 of this title" for "section 9772" to conform reference to V.S.A. style.
Amendments--1997 (Adj. Sess.). Added the second and third sentences.
Amendments--1991 (Adj. Sess.). Deleted "by him" following "collected" in two places in the first sentence and deleted the third through seventh sentences.
Amendments--1989 (Adj. Sess.). Substituted "commissioner of banking, insurance, and securities" for "commissioner of banking and insurance" in the third sentence.
Filing or payment extension for eligible taxpayers due to 1992 flood damage. See note set out under section 9775 of this title.
Cross references. Lien for unpaid tax, see § 9818 of this title.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1989, No. 222 (Adj. Sess.) § 26, eff. date, see note below; 1991, No. 67 , § 20, eff. June 19, 1991; 1991, No. 186 (Adj. Sess.), § 43, eff. May 7, 1992.
Revision note. Substituted "on" for "of" preceding "his or her" in the first sentence of subsec. (b) to correct a typographical error.
In subsec. (b), substituted "subsection (a) of this section" for "subsection 9777(a) of this title" to conform reference to V.S.A. style.
Amendments--1991 (Adj. Sess.). Added "or penalty" following "tax" in the section heading, added a new subsec. (b), redesignated former subsec. (b) as subsec. (c), and in that subsection substituted "subsections (a) and (b)" for "subsection (a)" following "notwithstanding" in the first sentence and inserted "or (b)" following "9777(a)" in the second sentence.
Amendments--1991. Subsec. (a): Inserted "in writing" following "apply" in the fourth sentence.
Amendments--1989 (Adj. Sess.). Designated the existing provisions of the section as subsec. (a), substituted "60" for "thirty" in the fourth sentence of that subsection, and added subsec. (b).
Effective date of amendments--1989 (Adj. Sess.). 1989, No. 222 (Adj. Sess.), § 44(3), provided that the amendment to this section by section 26 of the act would take effect on May 31, 1990, except that the portion of section 26 extending the appeal period from 30 to 60 days would take effect on July 1, 1990.
On appeal by purchaser of goods against whom the department of taxes assessed an alleged sales tax deficiency under this section based upon invoices for taxable purchases which did not state the three percent sales tax, the presumption of taxability under section 9813 of this title, governing presumptions and burden of proof, applied to the receipts involved, since the tax was properly imposed under the authority of section 9771 of this title, governing imposition of sales tax. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Cited. Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1983).
Every person required to collect the tax shall collect the tax from the purchaser when collecting the price or amusement charge to which it applies. If the purchaser is given any sales slip, invoice, receipt, or other statement or memorandum of the price, or amusement charge paid or payable, the tax shall be stated, charged, and shown separately on the first of the documents given to him or her. The tax shall be paid to the person required to collect it as trustee for and on account of the State.
Cited. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
The Commissioner may provide by regulation that the tax upon receipts from sales on the installment plan, seasonal sales, or deferred payment sales may be paid on the amount of each deferred payment and upon the date when the payment is received.
The Commissioner may provide by regulation for the exclusion from taxable receipts, amusement charges of amounts representing sales where the contract of sale has been cancelled, the property returned on the receipt or charge has been ascertained to be uncollectible or, in the case the tax has been paid upon that receipt or charge, for refund or credit of the tax so paid.
Overwhelming majority of courts in cases involving statutes similar to Vermont's have held that third-party bad debt does not entitle the retailer or creditor to reclaim sales tax. Thus, a lender and a retailer which partnered to operate a private label credit card program through the retailer's stores were not entitled to sales tax refunds related to bad debt. Citibank (South Dakota), N.A. v. Dep't of Taxes, 202 Vt. 296, 149 A.3d 149 (2016).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1975, No. 154 (Adj. Sess.) § 11, eff. date, see note below; 1975, No. 190 (Adj. Sess.) § 1, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 48; 1981, No. 172 (Adj. Sess.), § 11c; 1983, No. 59 , § 6, eff. April 22, 1983; 1997, No. 156 (Adj. Sess.), § 24, eff. April 29, 1998; 2013, No. 73 , § 47, eff. June 5, 2013.
Amendments--2013. Subsec. (c): Inserted "the latest of" preceding "45 days" and substituted "or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date of such amended return or request was filed" for "whichever is the later date" at the end of the subsection.
Amendments--1997 (Adj. Sess.). Subsec. (a): Substituted "date the return was required to be filed" for "payment thereof" at the end of the first sentence.
Amendments--1983. Subsec. (c): Deleted "of twelve percent" preceding "per annum" and inserted "established from time to time by the commissioner pursuant to section 3108 of this title" thereafter in the first sentence, and substituted "the return was filed" for "of the excess payment" following "date" and inserted "including any extensions of time thereto" following "due" in the second sentence.
Amendments--1981 (Adj. Sess.). Subsec. (d): Added.
Amendments--1979 (Adj. Sess.). Subsec. (c): Increased rate of interest on refunds from six to twelve percent.
Amendments--1975 (Adj. Sess.). Subsec. (a): Act No. 154 in the first and third sentences substituted "three years" for "two years".
Subsec. (c): Added by Act No. 190.
Effective date of amendments-- 1975, No. 190 (Adj. Sess.). 1975, No. 190 (Adj. Sess.), § 4, provided, in part, that section 1 which added subsec. (c) to this section "shall take effect for refund claims filed on or after July 1, 1976".
Effective date of amendments-- 1975, No. 154 (Adj. Sess.). 1975, No. 154 (Adj. Sess.) § 16, provided, in part, that section 11 which amended subsec. (a) of this section, "shall be effective with respect to assessments made and returns filed after June 30, 1976".
Retroactive effective date--1983 amendment. 1983, No. 59 , § 13, eff. April 22, 1983, provided, in part, that section 6, which amended subsec. (c) of this section, "shall affect any unpaid tax liability or overpayment on January 1, 1983, and thereafter."
Applicability of 2013 amendments. 2013, No. 73 , § 60(9) provides that sec. 47 (interest calculation on sales tax refunds) shall take effect for refund petitions filed after the date of passage of this act [June 5, 2013].
Cited. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982); Central Vermont Railway v. Department of Taxes, 144 Vt. 601, 480 A.2d 419 (1984).
Added 2001, No. 144 (Adj. Sess.), § 35, eff. June 21, 2002.
Application. 2001, No. 144 (Adj. Sess.), § 42(11) provides that § 35 of that act [which enacts this section] shall apply to customer bills issued after August 1, 2002.
Added 2011, No. 45 , § 36b, eff. May 24, 2011.
Applicability of 2011 enactment. 2011, No. 45 , § 37(14) provides: "Sec. 36b [which enacted this section] (out of state sellers notice) is repealed on the date on which, through legislation, rule, agreement, or other binding means, 15 or more other states have adopted requirements that are the same, substantially similar, or significantly comparable to the requirements contained in Sec. 36a. The attorney general shall determine when this date has occurred."
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 2017, No. 11 , § 63.
Amendments--2017. Subsec. (b): Inserted "business" following "within five" in the second sentence.
Cross references. Fees of sheriffs, see § 1591 of this title.
Levy of execution, see 12 V.S.A. chapter 111.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1993, No. 49 , § 18, eff. May 28, 1993.
Amendments--1993 amendment. Subsec. (a): Rewrote the first sentence and added the second and third sentences.
Added 1969, No. 133 § 1, eff. June 1, 1969; amended 2017, No. 74 , § 140b.
Revision note. In subsec. (a), substituted "subdivisions (1), (2) and (3) of section 9771" for "paragraphs (1), (2) and (3) of section 9771" and "subdivision (4) of section 9771" for "paragraph (4) of section 9771" to conform references to V.S.A. style.
Amendments--2017. Subsec. (a): Substituted "section 9771" for "subdivisions 9771(1), (2), and (3) of this title, and all amusement charges of any type mentioned in subdivision 9771(4)" following "type mentioned in".
Superior court properly applied statutory presumption in case involving collection and payment of sales taxes on installation and connection fees charged by cable television companies, since provision was enacted specifically to abrogate common-law presumption favoring taxpayers in circumstances that included the present case. Mountain Cable Co. v. Department of Taxes, 168 Vt. 454, 721 A.2d 507 (1998).
The true meaning of the supreme court's holding in McClure Newspapers, Inc. v. Vermont Department of Taxes , 132 Vt. 169, 315 A.2d 452 (1974), is that the presumption of taxability under this section is only available to the tax department when it seeks to assess a sales tax imposed under section 9771 of this title, governing imposition of sales tax. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
On appeal by purchaser of goods against whom the department of taxes assessed an alleged sales tax deficiency under section 9777 of this title, governing determination of tax based upon invoices for taxable purchases, which did not state the three percent sales tax, the presumption of taxability under this section applied to the receipts involved, since the tax was properly imposed under the authority of section 9771 of this title, governing imposition of sales tax. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982).
Cited. Bodenstein v. Department of Taxes, 147 Vt. 67, 510 A.2d 1314 (1986).
Former § 9814. Former § 9814, relating to late filing fees, penalties and interest, was derived from 1969, No. 144 , § 1 and amended by 1975, No. 154 (Adj. Sess.), § 12; 1977, No. 72 , §§ 1, 2; 1979, No. 105 (Adj. Sess.), § 41; 1987, No. 48 , § 11; 1991, No. 67 , § 21; 1991, No. 186 (Adj. Sess.), § 27; and 1993, No. 49 , § 19.
Annotation From Former § 9814
Discretion of commissioner of taxes to abate penalties and interest was not abused where abatement was refused regarding New Hampshire retailer found liable for collection of use tax on goods sold to Vermonters and delivered by retailer in Vermont. Rowe-Genereux, Inc. v. Department of Taxes, 138 Vt. 130, 411 A.2d 1345 (1980).
Where disputed use tax was found to have been properly assessed, and penalty and one-half of the interest imposed were abated, there was no abuse of the discretion of commissioner of taxes to remit or abate penalties and interest. Mt. Mansfield Television v. Commissioner of Taxes, 133 Vt. 284, 336 A.2d 193 (1975).
Added 1999, No. 49 , § 65, eff. June 2, 1999; amended 2003, No. 70 (Adj. Sess.), §§ 57, 58, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Substituted "license" for "certificate of authority" in two places in subsec. (c) and in the first sentence in subsec. (e).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1989, No. 119 , §§ 11, 15, eff. June 22. 1989.
Amendments--1989. Subsec. (b): Inserted "the later of" following "years from" and "or the date a return is due" preceding "provided, however" and added "and further provided that where tax collected under this chapter has been under-reported by 20 percent or more such tax may be assessed at any time before the expiration of six years from the date of the filing of the return" at the end of the second sentence.
Applicability-- 1989, No. 119 , § 11 amendment. 1989, No. 119 , § 28(3), provided that the amendment to this section by section 11 of the act would apply with respect to returns filed on and after June 22, 1989.
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1979, No. 181 (Adj. Sess.), § 21; 1991, No. 186 (Adj. Sess.), § 41, eff. May 7, 1992; 1993, No. 49 , § 20, eff. May 28, 1993; 1995, No. 29 , § 22, eff. April 14, 1995; 1997, No. 50 , § 37, eff. June 26, 1997; 2003, No. 70 (Adj. Sess.), § 59, eff. March 1, 2004.
Amendments--2003 (Adj. Sess.). Subsec. (a): Substituted "license" for "certificate of authority" following "revoke the".
Amendments--1997. Subsec. (e): Substituted "$500.00" for "$100.00" in the last sentence.
Amendments--1995 Subsec. (e): Inserted "or in the case of an unregistered business" following "revocation" and substituted "vendor has no certificate or the" for "vendor's" following "public that the" in the first sentence.
Amendments--1993. Substituted "authority" for "registration" following "certificate of" in subsecs. (a) and (d), and inserted "or amusement charges" following "retail sales" and substituted "made" for "transacted" preceding "at that location" in the first sentence of subsec. (e).
Added 1969, No. 144 , § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 24, eff. Jan. 1, 1998; 2011, No. 143 (Adj. Sess.), § 51, eff. May 15, 2012; 2019, No. 51 , § 14, eff. June 10, 2019.
Revision note. In subsecs. (a) and (c), substituted "notice of appeal" for "petition of appeal" to conform reference to Rule 74, Vermont Rules of Civil Procedure pursuant to 1971, No. 185 (Adj. Sess.), § 236(d). See note under § 219 of Title 4. The same change was made legislatively in 1997, No. 161 (Adj. Sess.), § 24.
In the first sentence of subsec. (c), substituted "of" for "or" preceding "appeal is made" to correct an apparent typographical error.
Amendments--2019. Subsec. (a): Deleted the former second sentence.
Amendments--2011 (Adj. Sess.). Subsec. (a): Added "Washington" preceding "superior court" and "or the superior court of the county in which the taxpayer resides or has a place of business" following "superior court" in the first sentence.
Amendments--1997 (Adj. Sess.). Subsec. (a): Divided the paragraph into two sentences by substituting "The appellant shall give security" for "by filing a notice of appeal with the superior court as prescribed by law and on giving security".
Subsec. (c): In the first sentence, substituted "notice" for "petition" twice and substituted "review is sought" for "the petition or appeal is made" near the middle.
Amendments--1973 (Adj. Sess.). Changed "county court" to "superior court" in two places in subsec. (a) and preceding "conditioned" in subsec. (c).
Statement of purpose in the 1998 amendment to the tax appeal statute unambiguously evinces a legislative intent merely to clarify existing law and practice while providing uniformity to language regarding appeals from administrative agencies to courts - without making any substantive changes to the law. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
1998 amendment did not affect the tax appeal statute in any substantive way. Therefore, any inconsistency between subsection (a) and subsection (c) is overcome by the plain language of subsection (a) and the certainty that the 1998 amendment was not intended to change its meaning; moreover, the subsections have distinct purposes. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
This section precludes direct appeal to the supreme court from a decision of the commissioner, but not an appeal from a subsequent superior court decision. International Business Machines Corp. v. Department of Taxes, 133 Vt. 269, 336 A.2d 158 (1975).
Thirty-day period for appeal from a decision or action of the commissioner of taxes is a special statute concerning a specific subject, and the period may not be extended under general statute providing for extension of time for appeal for cause or under rule so providing. F. M. Burlington Co. v. Commissioner of Taxes, 134 Vt. 515, 365 A.2d 531 (1976).
Tax review statute mandates the posting of security for an appeal to the superior court. Thus, failure to post security is a fatal defect, regardless of whether one considers it to be jurisdictional in nature. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
Tax review statute allows any aggrieved taxpayer to appeal to the superior court, but the taxpayer must provide security approved by the Commissioner of Taxes to cover any tax that remains unpaid. The statute requires that the taxpayer either pay the tax assessed or post approved security as a mandatory condition to appeal the Commissioner's decision to the superior court. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
Specific statutory requirement of posting security in the tax appeal statute, which affects substantial rights, trumps a procedural rule requirement; the statute establishes a specific, required statutory antecedent for an appeal from a tax assessment to go forward. The failure to post security may not deprive the court of its subject matter jurisdiction, but it conditions a taxpayer's right to proceed with the appeal on meeting the specific statutory requirement of posting security in the manner set forth in the statute. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
Commissioner of Taxes' decision affirmed the Department of Taxes' assessment. Thus, to stay the assessment, the taxpayer had to pay the amount for which it was found liable in the Commissioner's decision, deposit that amount with the Commissioner, or file a bond in the amount of which the taxpayer sought review; its post-audit payment of taxes was irrelevant to this analysis. Vermont Golf Ass'n v. Dep't of Taxes, 192 Vt. 224, 57 A.3d 707 (2012).
Cited. Bud Crossman Plumbing & Heating v. Commissioner of Taxes, 142 Vt. 179, 455 A.2d 799 (1982); Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1983); Central Vermont Railway v. Department of Taxes, 144 Vt. 601, 480 A.2d 419 (1984); Vermont Structural Steel v. Department of Taxes, 153 Vt. 67, 569 A.2d 1066 (1989); Bigelow v. Department of Taxes, 163 Vt. 33, 652 A.2d 985 (1994).
If any person required to pay or collect and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such person. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes under chapter 151 of this title, as provided in section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the aforesaid tax liens.
Added 1973, No. 165 (Adj. Sess.), § 2, eff. March 20, 1974.
Added 1997, No. 71 (Adj. Sess.), § 51a; amended 1997, No. 120 (Adj. Sess.), § 1b; 2001, No. 114 (Adj. Sess.), § 12, eff. May 28, 2002; 2001, No. 114 (Adj. Sess.), § 17, eff. July 1, 2003; 2005, No. 14 , § 9; 2005, No. 75 , § 13; 2005, No. 183 (Adj. Sess.), § 13.
Amendments--2005 (Adj. Sess.). Rewrote subdiv. (b)(1), and substituted "30 percent" for "40 percent" in subdiv. (b)(2), and "5930cc(a) or (b)" for "section 5930n or 5930p" in the first sentence of subdiv. (c)(2).
Amendments--2005. Subsec. (d): Act No. 14 rewrote the subsec. and added the subdiv. designations.
Subdiv. (d)(2): Act No. 75 substituted "municipality when construction is 50 percent complete as determined by the board, and" for "municipality upon commencement of construction, and " in the third sentence.
Subdiv. (b)(1): Act No. 114, effective July 1, 2003, substituted "$1,000,000.00" for "$750,000.00" in the introductory paragraph.
Subsec. (c): Redesignated from former subsec. (b). Substituted "section 5930n or 5930p of this title" for "subchapter 11F or 11G of chapter 151 of Title 32" in the first sentence of subdiv. (2).
Subsec. (d): Redesignated from former subsec. (c). Substituted "downtown development board" for "Vermont downtown development board established under section 2792 of Title 24" in the second sentence.
Amendments--1997 (Adj. Sess.). Section amended generally.
Downtown sales tax allocation formula. 2005, No. 14 , § 15(d), as amended by 2005, No. 75 , § 14, provides: "Sec. 9 (simplification of designated downtown sales tax allocation formula) shall take effect with respect to applications submitted after July 1, 2005."
Former §§ 9901-9910. Former § 9901, relating to application for and display of license, was derived from V.S. 1947, § 1240; 1947, No. 24 , §§ 2, 3; P.L. §§ 1186, 1187; 1927, No. 126 , § 1; 1923, No. 140 ; 1921, No. 210 , § 1; G.L. § 6771; 1915, No. 203 , § 1; P.S. § 5678; V.S. § 4873; R.L. § 4078; 1867, No. 56 , § 1; 1865, No. 50 , and amended by 1961, No. 217 , § 8.
Former § 9902, relating to filing of contracts by street and carnival shows, was derived from V.S. 1947, § 1241; 1947, No. 24 , § 3; P.L. § 1187; 1927, No. 126 , § 1; 1927, No. 140 ; 1921, No. 210 , § 1; G.L. § 6771; 1915, No. 203 , § 1; P.S. § 5678; V.S. § 4873; R.L. § 4078; 1867, No. 56 , § 1; 1865, No. 50 , and amended by 1961, No. 217 , § 8.
Former § 9903, relating to prohibitions, was derived from 1947, § 1238; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677; 1904, No. 148 , and amended by 1961, No. 217 , § 8.
Former § 9904, relating to issuance and revocation of licenses, was derived from 1949, No. 33 ; V.S. 1947, § 1239; 1945, No. 19 , § 1; P.L. § 1188; No. 131, § 1, and amended by 1961, No. 217 , § 8.
Former § 9905, relating to license fees for circuses, menageries, wild west and itinerant shows, was derived from V.S. 1947, § 1234; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677; and 1904, No. 148 , § 3.
Former § 9906, relating to license fees for carnival shows, was derived from V.S. 1947, § 1235; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677, and 1904, No. 148 , § 3.
Former § 9907, relating to license fees for food and drink concessions, was derived from V.S. 1947, § 1236; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677, and 1904, No. 148 , § 3.
Former § 9908, relating to license fees for game concessions, was derived from V.S. 1947, § 1237; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677, and 1904, No. 148 , § 3.
Former § 9909, relating to exemptions, was derived from 1949, No. 34 ; V.S. 1947, § 1242; 1947, No. 24 , § 1; P.L. § 1185; G.L. § 6770; P.S. § 5677; 1904, No. 148 , § 3, and amended by 1989, No. 43 , § 1.
Former § 9910, relating to penalties, was derived from V.S. 1947, § 1243; 1947, No. 24 , § 1; P.L. § 1185; 1185; G.L. § 6770; P.S. § 5677, and 1904, No. 148 , § 3.
Vermont land gains tax is a graduated tax designed to deter short-term high-profit transactions. Langrock v. Department of Taxes, 139 Vt. 108, 423 A.2d 838 (1980).
Law review. For note relating to preservation of farmlands, see 11 Vt. L. Rev. 603 (1986).
There is imposed, in addition to all other taxes imposed by this title, a tax on the gains from the sale or exchange of land in Vermont.
Added 1973, No. 81 , § 8, eff. May 1, 1973.
A trustee in bankruptcy who sells land of debtor is liable to pay the tax imposed on the gains from the sale or exchange of land in Vermont. In re Henry, 135 B.R. 6 (Bankr. D. Vt. 1991).
One purpose of land gains tax is deterrence of land speculation. Chamberlin v. Vermont Department of Taxes, 160 Vt. 578, 632 A.2d 1103 (1993).
Cited. State v. Zinn, 150 Vt. 278, 552 A.2d 413 (1988).
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 1973, No. 209 (Adj. Sess.); 1975, No. 225 (Adj. Sess.), §§ 10-12; 1977, No. 240 (Adj. Sess.), §§ 1, 2, eff. April 17, 1978; 1979, No. 105 (Adj. Sess.), § 42; 1981, No. 247 (Adj. Sess.), § 16; 1983, No. 20 , §§ 1, 2, eff. April 6, 1983; 1983, No. 59 , § 7, eff. April 22, 1983; 1987, No. 27 , § 2, eff. April 30, 1987; 1987, No. 64 , § 11, eff. June 1, 1987; 1989, No. 119 , § 17, eff. June 22, 1989; 1989, No. 222 (Adj. Sess.), §§ 27, 28, eff. May 31, 1990; 1991, No. 186 (Adj. Sess.), § 31a, eff. May 7, 1992; 1995, No. 53 , § 5, eff. April 20, 1995; 1997, No. 103 (Adj. Sess.), § 12, eff. Jan. 1, 1998; 1999, No. 49 , § 66, eff. June 2, 1999; 2003, No. 70 (Adj. Sess.), § 60, eff. March 1, 2004; 2007, No. 81 , § 25, eff. June 11, 2007; 2007, No. 176 (Adj. Sess.), § 12; 2009, No. 3 , § 12a, eff. Sept. 1, 2009; 2013, No. 59 , § 13; 2015, No. 40 , § 33; 2019, No. 71 , § 16, eff. Jan. 1, 2020.
Reference in text. References in subsec. (d) to sections 252(4) and 302(4) of Title 10 are obsolete. Both sections were repealed by 1973, No. 197 (Adj. Sess.), § 4. Matters similar to those repealed are now covered by chapter 12 of Title 10.
Section 3764 of Title 32, referred to in subsec. (m), was repealed by 1995, No. 178 (Adj. Sess.), § 291(4).
2013. In subsec. (l), substituted "As used in" for "For purposes of" in the second sentence to conform to V.S.A. style.
Revision note - In the second sentence of subsec. (k), substituted "section 3752 of this title" for "section 3752" to conform reference to V.S.A. style.
Amendments--2019. Subsec. (a): Inserted "that has been purchased and subdivided by the transferor within the six years prior to the sale or exchange of the land" in the first sentence; added ", whether subdivided or not" following "have been separated" in fourth sentence, and added the fifth through seventh sentences.
Subsec. (p): Amended generally.
Amendments--2015. Subsec. (q): Added.
Amendments--2013. Subsec. (p): Inserted "or neighborhood development area designated under 24 V.S.A. chapter 76A" following "neighborhood" and "or neighborhood development area" following "Vermont neighborhood".
Amendments--2007 (Adj. Sess.). Subsec. (p): Added.
Subsec. ( o ): Added.
Amendments--2003 (Adj. Sess.). Subsec. (d): Substituted "10 V.S.A. § 212(10)" for "Title 10, section 252(4) and section 302(4)".
Amendments--1999 Subsec. (f): Inserted "or she" following "taxes that he" and substituted "two" for '2" and "three" for "3" in the second sentence and added the third sentence.
Amendments--1997 (Adj. Sess.). Subsec. (n): Added.
Amendments--1995 Subsec. (a): Inserted "or her" preceding "principal" in the first sentence, substituted "buildings" for "building" preceding "or other" in the second sentence and added the third and fourth sentences.
Amendments--1991 (Adj. Sess.). Subsec. (m): Added.
Amendments--1989 (Adj. Sess.). Subsec. (b): Substituted "within one year from the date of acquisition, will" for "is to" following "dwelling which" in the first sentence.
Subsec. (h): Deleted "pursuant to subchapter 6 of chapter 11 of Title 15" following "marriage."
Amendments--1989. Subsec. ( l ): Added.
Amendments--1987. Subsec. (i): Amended generally by Act No. 27.
Subsec. (k): Added by Act No. 64.
Amendments--1983. Act No. 20 added subsecs. (i) and (j).
Act No. 59 deleted the third sentence of subsec. (f).
Amendments--1981 (Adj. Sess.). Subsec. (h): Added.
Amendments--1979 (Adj. Sess.). Subsec. (b): Deleted "with interest at the rate of 1 percent per month and a penalty of 5 percent" from the end of the last sentence.
Amendments--1977 (Adj. Sess.). Subsec. (a): Substituted "ten" for "five" acres and "seller of such land" for "taxpayer" preceding "as his principal residence."
Subsec. (c): Substituted "ten" for "five" acres and "twenty-five" for "ten" acres.
Subsec. (f): Substituted "ten" for "five" acres in the first sentence and deleted "(1)" following "subsection (b)" in the second sentence.
Amendments--1975 (Adj. Sess.). Subsecs. (e)-(g): Added.
Effective date of amendments--1997 (Adj. Sess.). 1997, No. 103 (Adj. Sess.), § 9, provided: "This act shall take effect on January 1, 1998, and shall apply to any sale of a mobile home park that occurs on or after January 1, 1998."
Applicability--2019 amendment 2019, No. 71 , § 24(6) provides that § 16 of that act [which amends subsecs. (a) and (p) of this section] shall take effect on January 1, 2020 and shall apply to gains from sales made on or after that date.
Builder's exemption to land gains tax exists because builder holds title in order to turn land into residential use as opposed to making a high profit, short-term land deal. Chamberlin v. Vermont Department of Taxes, 160 Vt. 578, 632 A.2d 1103 (1993).
In the context of a modular home, there is substantial compliance with builder's exemption to land gains tax if taxpayer builds, and sells to purchaser along with the land, all items necessary for attaching the modular home as long as the home is delivered and occupied by purchaser as a principal residence within a reasonable time thereafter. Chamberlin v. Vermont Department of Taxes, 160 Vt. 578, 632 A.2d 1103 (1993).
Cited. In re Henry, 135 B.R. 6 (Bankr. D. Vt. 1991).
Added 1987, No. 64 , § 12, eff. June 1, 1987; amended 1989, No. 222 (Adj. Sess.), § 29, eff. May 31, 1990.
Revision note. At the end of subdiv. (b)(2), substituted "subsection 10002(b) of this title" for "subsection 1002(b)" to confirm reference to V.S.A. style.
In the first sentence of subsec. (c), substituted "subsection 10002(b) of this title" for "subsection 10002(b)" to conform reference to V.S.A. style.
Amendments--1989 (Adj. Sess.). Subsec. (a): Amended generally.
The tax imposed by section 10001 of this title shall be based upon the years held at the following rates on the gain, as gain is determined under section 10005 of this title:
Years land held by *Gain, as a percentage transferor of basis (tax cost) 0-99% 100-199% 200% or more Less than 4 months 60% 70% 80% 4 months, but less than 8 35% 52.5% 70% 8 months but less than 1 year 30% 45% 60% 1 year, but less than 2 25% 37.5% 50% 2 years, but less than 3 20% 30% 40% 3 years, but less than 4 15% 22.5% 30% 4 years, but less than 5 10% 15% 20% 5 years, but less than 6 5% 7.5% 10%
* Gain, as percent of basis, shall be rounded to the next highest whole percentage. A single flat rate of tax shall apply to all of the gain, and shall be determined by the percentage which the entire gain is of the basis (tax cost).
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 1987, No. 64 , § 8, eff. June 1, 1987.
Amendments--1987. In the table of tax rates, added "Less than 4 months" and "4 months, but less than 8" and the corresponding percentages for those categories and substituted "8 months but less than 1 year" for "Less than 1 year" and in the footnote, added the second sentence.
It was not the function of the Vermont supreme court to pass upon validity of the legislative concern over land use and development or the wisdom of the means the legislature chooses to deal with it, in reviewing the constitutionality of land gains tax imposed by this chapter, but merely to determine whether the legislature may have acted in response to such a concern and whether, in so doing, it acted within its constitutional bounds. Andrews v. Lathrop, 132 Vt. 256, 315 A.2d 860 (1974).
In action attacking constitutionality of tax imposed by this chapter, court would not hold that legislature could not have properly acted to restrict land speculation by means of the tax structure. Andrews v. Lathrop, 132 Vt. 256, 315 A.2d 860 (1974).
That tax imposed by this chapter taxes profits in sales of real property, to a decreasing degree as period of land retention increases and to an increasing degree as profit increases, is alone sufficient, for constitutional purposes, to support view that legislature could have had as a purpose the deterrence of land speculation. Andrews v. Lathrop, 132 Vt. 256, 315 A.2d 860 (1974).
Land gains tax imposed on the gain derived from the sale or exchange of land held by transferor for less than six years, with a tax rate proportional to the percentage of gain and in inverse proportion to the time the land was held, which provided that "the tax . . . shall be based upon the years held at the following rates on the gain," was clearly an example of insufficient legislative drafting, and would be held to create marginal rates for gain rather than to raise the tax on the entire amount when a gain reaches into a next higher bracket. Langrock v. Department of Taxes, 139 Vt. 108, 423 A.2d 838 (1980).
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 1987, No. 64 , § 6, eff. June 1, 1987.
Amendments--1987. Subsec. (b): Added the fourth sentence.
Condemnations and other situations in which land is taken for a public purpose constitute a "sale or exchange of land" within the meaning of this section. 1972-74 Op. Atty. Gen. 142.
Under this section taxing gains on the sale or exchange of land, and providing that "the transfer of an option for the sale or exchange of land shall be considered a transfer of title," the taxable events are transfer or vesting of title, and the transfer of an existing opinion to a third party by the optionee, and where option to purchase was granted, and later exercised, it was the exercise, not the grant of the option, to which the tax applied. Harden v. Vermont Department of Taxes, 134 Vt. 122, 352 A.2d 685 (1976).
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 1973, No. 187 (Adj. Sess.), eff. March 30, 1974; 1977, No. 240 (Adj. Sess.), § 3, eff. April 17, 1978; 1979, No. 75 ; § 1, eff. May 10, 1979; 1983, No. 59 , § 8, eff. April 22, 1983; 1987, No. 64 , §§ 7, 13, eff. June 1, 1987; 1991, No. 186 (Adj. Sess.), §§ 31b, 31c, eff. May 7, 1992; 2009, No. 3 , § 12a, eff. Sept. 1, 2009.
Reference in text. The Federal Internal Revenue Code, referred to in this section, is codified as 26 U.S.C. et seq.
2013. In subsec. (d) by generally changing references to "husband and wife" to "two spouses" in accordance with 2009, No. 3 , § 12a.
Amendments--1991 (Adj. Sess.). Subsec. (a): Deleted "(tax cost)" preceding "of land sold" and added "except basis for land transferred by a mortgagee who acquired the land by foreclosure or transfer in lieu of foreclosure shall be the amount of debt due the mortgagee, increased by the costs of acquisition, and decreased by the amount of any tax benefit due to bad debt loss on the mortgage debt" following "exchanged".
Subsec. (c): Deleted "(tax cost)" following "basis" in the first sentence.
Amendments--1987. Subsec. (b): Inserted "reasonable" preceding "expenses" in the second sentence and added the third sentence.
Subsec. (d): Inserted "or divorce" following "death", deleted "surviving" preceding "spouse" and inserted "subsequently" thereafter in the third sentence and inserted "or land awarded to a spouse upon dissolution of marriage" following "surviving spouse" in the fourth sentence.
Amendments--1983. Subsec. (d): Deleted the second sentence.
Amendments--1979. Subsec. (d): Added the fourth sentence.
Amendments--1977 (Adj. Sess.). Subsec. (f): Added.
Amendments--1973 (Adj. Sess.). Subsec. (d): Second sentence rephrased and added fourth sentence.
Added 1973, No. 81 , § 8. eff. May 1, 1973; amended 1983, No. 59 , § 9, eff. April 22, 1983; 1991, No. 186 (Adj. Sess.), § 32, eff. May 7, 1992; 1995, No. 53 , § 6, eff. April 20, 1995; 2019, No. 71 , § 17, eff. Jan. 1, 2020.
Revision note. Substituted "10 V.S.A. § 2623(2)" for "10 V.S.A. § 2623(a)(2)" in subsec. (c) to correct an error in the reference.
Amendments--2019. Subsec. (d): Added.
Amendments--1995 Subsec. (c): Added.
Amendments--1991 (Adj. Sess.). Section amended generally.
Amendments--1983. Added the second and third sentences.
Applicability--2019 amendment 2019, No. 71 , § 24(6) provides that § 17 of that act [which adds subsec. (d) of this section] shall take effect on January 1, 2020 and shall apply to gains from sales made on or after that date.
Grant of 2-year payment extension period on certain transfers occurring between Jan. 1, 1989 and July 1, 1990. 1991, No. 186 (Adj. Sess.), § 32a, eff. May 7, 1992, provided:
"(a) A transferee of property during the period from January 1, 1989 through July 1, 1990, who assumed liability for payment of the land gains tax imposed by chapter 236 of Title 32 upon failure to occupy the property as a principal residence within two years of the date of the transfer as required by 32 V.S.A. § 10002(b) or § 10002a, shall have a two year extension of the period otherwise granted to occupy the property as a principal residence. If the transferee fails to occupy the property as a principal residence at the end of the two-year extended period, the additional tax liability under 32 V.S.A. § 10006 shall be due.
"(b) Any payments due as refunds of taxes paid or loss of revenue for abatements granted as a result of subsection (a) of this section shall be made from and charged to the general fund, and the level of payments to eligible taxpayers from the property tax rebate trust fund shall not be affected as a result of this section."
Where sale of land occurred prior to the 1983 amendment of this section, sellers' liability for the land gains tax accrued at the time of the sale, and the amendment could not be applied retroactively. State v. Zinn, 150 Vt. 278, 552 A.2d 413 (1988).
Even though the transferor of land indicated on tax return that the amount of liability being transferred was "0", purchasers were not absolved from liability because they were on full notice of the liability that would result if they did not meet the conditions of the principal residence exception, and the return clearly stated, "if buyer fails to comply with all necessary requirements for an exemption, buyer will be liable for tax." Murphy v. Department of Taxes, 173 Vt. 571, 795 A.2d 1131 (mem.) (2001).
A trustee in bankruptcy is a "transferor" as defined by this section and he is liable to pay the tax imposed on the gains from the sale or exchange of lands in Vermont. In re Henry, 135 B.R. 6 (Bankr. D. Vt. 1991).
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 1993, No. 49 , § 21, eff. May 28, 1993; 1999, No. 49 , § 67, eff. June 2, 1999.
Amendments--1999. Subsec. (b): Substituted "45 days" for "15 days" in the third sentence.
Amendments--1993. Subsec. (b): Deleted "by him" following "receipt" and substituted "established pursuant to section 3108 of this title" for "of one-half of one percent per month" following "rate" in the third sentence and inserted "or her" preceding "the commissioner" in the fourth sentence.
Where land is condemned or otherwise taken for a public purpose, upon the payment of compensation, the state should withhold from the award that amount which constitutes the tax on capital gains from a sale or exchange of land under this chapter, and to that extent, this section's requirement that transferee of the land to withhold and remit the tax modifies any statute requiring the state to pay compensation upon the taking of land for a public purpose. 1972-74 Op. Atty. Gen. 142.
2008. In subsec. (b), substituted "subsection 10007(b)" for "section 10007(b)" to conform reference to V.S.A. style.
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), § H.46, eff. June 2, 2009.
Amendments--2009. Subsec. (b): Inserted ", and of chapter 103, including those relating to interest and penalty charges," after "income tax."
Added 1973, No. 81 , § 8, eff. May 1, 1973; amended 2017, No. 73 , § 31, eff. June 13, 2017.
Amendments--2017. Subsec. (c): Repealed.
Notwithstanding sections 10001 and 10003 of this title, in the case of a sale or exchange of land to an organization that qualifies under 26 U.S.C. § 501(c) (3) and also meets the "public support" test of 26 U.S.C. § 509(a) (2), if one of the stated purposes of the organization is to provide affordable housing and if the land will be held for this purpose for at least six years following the sale, then one-half of the tax otherwise imposed under this chapter shall be due. If the land is not held for affordable housing purposes for at least six years following the transfer, the tax which would have been due from the seller or transferor shall become due from such organization for that portion of the property not so held. In cases coming within this section, the Commissioner may require the seller or transferor to file a land gains tax return at the time of the sale or exchange, in order to establish the amount of tax which will become the tax liability of such organization in such case.
Added 1989, No. 222 (Adj. Sess.), § 41, eff. May 31, 1990.
Reference in text. Section 501(c)(3) of the Internal Revenue Code, referred to in this section, is codified as 26 U.S.C. § 501(c)(3).
Section 509(a)(2) of the Internal Revenue Code, referred to in this section, is codified as 26 U.S.C. § 509(a)(2).
Amendments--1997 (Adj. Sess.). 1997, No. 133 (Adj. Sess.), § 1, deleted "generation" following "waste" in the chapter heading.
Cross references. Waste management generally, see 10 V.S.A. chapter 159, subchapter 1.
Law review. For note relating to successor landowner liability for damages and cleanup costs for hazardous wastes deposited on property, see 10 Vt. L. Rev. 487 (1985).
Added 1985, No. 70 , § 7; amended 1987, No. 76 , § 18.
Amendments--1987. Subdiv. (6): Substituted "secretary of natural resources" for "secretary of environmental conservation".
Added 1985, No. 70 , § 7; amended 1997, No. 133 (Adj. Sess.), § 2; 2009, No. 154 (Adj. Sess.), § 220.
Amendments--2009 (Adj. Sess.) Subdiv. (a)(5): Deleted "or district" following "superior" in two places in the third sentence.
Amendments--1997 (Adj. Sess.). Substituted "handled" for "generated" in subdiv. (a)(4) and "person" for "generator" in subsec. (b).
Added 1985, No. 70 , § 7; amended 1989, No. 282 (Adj. Sess.), § 6, eff. June 22, 1990; 1995, No. 47 , § 19; 1997, No. 133 (Adj. Sess.), § 3; 2003, No. 164 (Adj. Sess.), § 3, eff. June 12, 2004.
Reference in text. The Resource Conservation and Recovery Act of 1976, referred to in subsec. (a), is codified as 42 U.S.C. § 6901.
Amendments--2003 (Adj. Sess.). Subsec. (b): Substituted "that" for "which" in subdiv. (5) and the introductory paragraph of subdiv. (6), deleted "or" following "onsite" in subdiv. (5), and added subdiv. (7).
Amendments--1997 (Adj. Sess.). In subsec. (a), deleted the references to "reclaimed" and "recovered" and increased the rate of tax per gallon or per pound of hazardous waste destined for management in the state, other than recycling; in subsec. (b), noted the exemptions from the tax imposed by subsecs. (a) and (c), adding subdivs. (b)(5) and (6); in subsec. (c), designated subdiv. (1) and added subdiv. (2) which provide for persons meeting conditions of exemptions; in subsec. (d) specified the funds to which the tax imposed by this chapter shall be deposited; and added subsec. (e).
Amendments--1995 Subdiv. (a)(1): Substituted "11" for "7" preceding "cents per gallon" and "01.4" for "00.9" preceding "cents per pound".
Subdiv. (a)(2): Substituted "22" for "14" preceding "cents per gallon" and "02.8" for "1.7" preceding "cents per pound".
Subdiv. (a)(3): Substituted "33" for "21" preceding "cents per gallon" and "04.2" for "02.6" preceding "cents per pound".
Subdiv. (a)(4): Substituted "44" for "28" preceding "cents per gallon" and "05.6" for "03.4" preceding "cents per pound".
Amendments--1989. Subdiv. (a)(1): Substituted "11" for "07" and "01.4" for "00.9".
Subdiv. (a)(2): Substituted "22" for "14" and "02.8" for "01.7".
Subdiv. (a)(3): Substituted "33" for "21" and "04.2" for "02.6".
Subdiv. (a)(4): Substituted "44" for "28" and "05.6" for "03.4".
Termination of 1989 (Adj. Sess.) amendment. Pursuant to 1989, No. 282 (Adj. Sess.), § 19, eff. June 22, 1990, three years after June 22, 1990, the tax rate established under subsec. (a) of this section, as amended by 1989, No. 282 (Adj. Sess.), § 6, reverted to the level existing in subsec. (a) of this section as originally enacted by 1985, No. 70 , § 7.
Added 1985, No. 7 , § 7; amended 1997, No. 133 (Adj. Sess.), § 4.
Amendments--1997 (Adj. Sess.). Substituted "person" for "generator" and "person's" for "generator's" wherever they appeared throughout the section.
Added 1985, No. 70 , § 7; amended 1997, No. 133 (Adj. Sess.), § 5.
Reference in text. Section 5875 of this title, referred to in subsec. (a), was repealed pursuant to 1997, No. 156 (Adj. Sess.), § 37.
Amendments--1997 (Adj. Sess.). Subsec. (a): Substituted "person" for "generator", inserted "imposed under this chapter" following "liability" and substituted "30" for "thirty".
Subsec. (b): Substituted "person" for "generator" and inserted "imposed under this chapter" following "liability".
Cross references. Lien for unpaid tax, see § 10113 of this title.
Added 1985, No. 70 , § 7; amended 1997, No. 50 , § 38, eff. June 26, 1997; 1997, No. 133 (Adj. Sess.), § 6.
Amendments--1997 (Adj. Sess.). Subsec. (b): Inserted "imposed under this chapter" following "liability" and deleted "similar" following "manifest or other".
Amendments--1997. Subsec. (c): Added.
Added 1985, No. 70 , § 7; amended 1997, No. 50 , § 39, eff. June 26, 1997.
Amendments--1997. Subsec. (a): Substituted "due" for "paid" following "tax is" in the first sentence and added the second sentence.
Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in a manifest or other report filed by that person or to the best address obtainable. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom addressed. Any period of time which is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.
Added 1985, No. 70 , § 7.
Added 1985, No. 70 , § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50 , § 40, eff. June 26, 1997.
Amendments--1997. Designated the existing provisions of the section as subsec. (a) and added subsec. (b).
Cross references. Appeals from decisions of governmental agencies, see Rule 74, Vermont Rules of Civil Procedure.
Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the state, to be recovered in an action on this title. The action shall be returnable in a county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in this State, the action shall be returnable in Washington County.
The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title.
Former §§ 10201-10209. Former § 10201, relating to definitions pertaining to games of chance, was derived from 1991, No. 267 (Adj. Sess.), § 2 and amended by 1993, No. 183 (Adj. Sess.), § 7.
Former § 10202, relating to required license, was derived from 1991, No. 267 (Adj. Sess.), § 2 and amended by 1993, No. 183 (Adj. Sess.), § 8.
Former § 10203, relating to distribution; retail purchase and sale, was derived from 1991, No. 267 (Adj. Sess.), § 2 and amended by 1993, No. 183 (Adj. Sess.), § 9; 2003, No. 70 (Adj. Sess.), § 61 and 2017, No. 83 , § 159.
Former § 10204, relating to license requirement and fees, was derived from 1991, No. 267 (Adj. Sess.), § 2.
Former § 10205, relating to records and report, was derived from 1991, No. 267 (Adj. Sess.), § 2 and amended by 1993, No. 183 (Adj. Sess.), § 10.
Former § 10206, relating to rules, was derived from 1991, No. 267 (Adj. Sess.), § 2.
Former § 10207, relating to enforcement, was derived from 1991, No. 267 (Adj. Sess.), § 2.
Former § 10208, relating to appeals, was derived from 1997, No. 156 (Adj. Sess.), § 27.
Former § 10209, relating to rulemaking, was derived from 2013, No. 72 , § 34.
Cited. In re Con-Elec Corp., 168 Vt. 576, 716 A.2d 822 (mem.) (1998).
Added 2007, No. 192 (Adj. Sess.), § 7.004, eff. June 7, 2008; amended 2009, No. 61 , § 9, eff. June 2, 2009; 2009, No. 156 (Adj. Sess.), § I.35; 2011, No. 63 , § G.105; 2013, No. 73 , § 50, eff. July 1, 2013; 2013, No. 73 , § 52, eff. July 1, 2021.
Amendments--2013. Subdiv. (c)(1): Act 73, § 50 substituted "health care claims tax" for "reinvestment fee" preceding "imposed" and "subdivision 10402(b)(1) of this title" for "8 V.S.A. § 4089k" following "pursuant to".
Subdiv. (c)(1): Act 50, § 52, effective July 1, 2017, deleted the subdiv.
Amendments--2011. Subsec. (e): Deleted the former third and fourth sentences.
Subsec. (f): Substituted "the Green Mountain Care board, the house and senate committees on appropriations, the house committee on health care, and the senate committee on health and welfare" for "who shall then submit his or her recommendations on the plan to the health care reform commission" following "designee,".
Subsec. (g): Substituted "Green Mountain Care board" for "commission on health care reform by October 1" following "the".
Subsec. (h): Substituted "to the Green Mountain Care board" for "the health care reform commission" preceding ", including".
Amendments--2009 (Adj. Sess.) Subdiv. (c)(2): Substituted "department" for "office".
Amendments--2009. Subsec. (a): Substituted "secretary of administration or designee" for "Vermont Information Technology Leaders (VITL)" in the first sentence; inserted "loans and grants to health care providers pursuant to section 10302 of this chapter and for" after "used for" in the third sentence; substituted "health care and human service" for "primary care" in subdiv. (a)(1); in subdiv. (a)(3), inserted ", related public and mental health initiatives," after "initiatives" and inserted "and community care team" after "home"; and substituted "health" for "medical" in subdiv. (a)(4).
Prospective repeal of subdiv. (c)(1). 2019, No. 71 , Sec. 21 provides that subdiv. (c)(1) shall be repealed on July 1, 2021. Previously, 2013, No. 73 , § 60(10) had provided for the repeal of subdiv. (c)(1) on July 1, 2017; 2017, No. 73 , § 14 had extended the date of that repeal until July 1, 2018; and 2017, No. 187 (Adj. Sess.), § 5 had further extended the date of that repeal until July 1, 2019.
Added 2009, No. 61 , § 10.
Added 2013, No. 73 , § 48; amended 2017, No. 131 (Adj. Sess.), § 4, eff. May 16, 2018; 2019, No. 14 , § 83, eff. April 30, 2019.
Amendments--2019 Substituted "chapter" for "section" in the introductory paragraph.
Amendments--2017 (Adj. Sess.). Subsec. (1): Inserted "short-term, limited-duration health insurance policies and contracts as defined in 8 V.S.A. § 4084a; student health insurance policies" in the second sentence.
Added 2013, No. 73 , § 48; amended 2019, No. 6 , § 72, eff. April 22, 2019.
Amendments--2019. Subdiv. (b)(2): Substituted "General Fund" for "State Health Care Resources Fund established in 33 V.S.A. 1901d".
Subsec. (c): Substituted "General Fund" for "State Health Care Resources Fund" preceding "in the same".
Added 2013, No. 73 , § 48; amended 2013, No. 73 , § 53, eff. July 1, 2019; 2019, No. 6 , § 72, eff. April 22, 2019; 2019, No. 6 , § 73, eff. July 1, 2021.
Amendments--2019. Subsec. (a): Substituted "0.8" for "0.999" preceding "of one percent" in the first sentence and substituted "on or before" for "by" preceding "January 1" in the second sentence.
Subsec. (b): Substituted "into the General Fund" for "as follows:" in the introductory language and deleted former subdivs. (1) and (2).
Subsec. (c): Deleted "the Vermont Health IT Fund and" preceding "the General Fund" and deleted "in the same proportion as revenues are deposited into those Funds" thereafter.
Amendments--2013. Subsec. (a): Substituted "0.8" for "0.999" following "equal to".
Subsec. (b): Rewrote the subsec.
Effective date of prospective amendments. 2019, No. 71 , § 19 provides that the amendments made to this section by 2019, No. 6 , § 73 shall take effect on July 1, 2021. Previously, 2013, No. 73 , § 53 would have made similar amendments to this section on July 1, 2017; 2017, No. 73 , § 14 extended the date of those amendments until July 1, 2018; and 2017, No. 187 (Adj. Sess.), § 5 further extended the date of those amendments until July 1, 2019. 2019, No. 71 , §§ 20 and 21 repealed 2013, No. 73 , § 53 and eliminated the extensions of the 2013, No. 73, § 53 effective date.
Added 2013, No. 73 , § 48.
Effective date of 2017 (Adj. Sess.) enactment. 2017, No. 182 (Adj. Sess.), § 5(a), effective May 28, 2018, provides that Sec. 1 [which enacted this chapter] shall take effect on January 1, 2020.
Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020; amended 2019, No. 63 , § 1, eff. Jan. 1, 2020.
Effective date and applicability of 2019 amendment. 2019, No. 63 , § 13(a), provided that Sec. 1 of that act [which amended 32 V.S.A. chapter 244] shall take effect on January 1, 2020 and apply to taxable years 2020 and after.
An applicable individual shall ensure that the individual and any dependent of the individual who is also an applicable individual is covered at all times under minimum essential coverage.
Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020.
Penalty for failure to maintain minimum essential coverage; Legislative intent. 2017, No. 182 (Adj. Sess.), § 2, effective May 28, 2018, provides: "It is the intent of the General Assembly that the individual mandate to maintain minimum essential coverage established by this act should be enforced by means of a financial penalty or other enforcement mechanism and that the enforcement mechanism or mechanisms should be enacted during the 2019 legislative session in order to provide notice of the penalty to all Vermont residents prior to the open enrollment period for coverage for the 2020 plan year."
Added 2019, No. 63 , § 1, eff. Jan. 1, 2020.
Effective date and applicability of 2019 enactment. 2019, No. 63 , § 13, provided that Sec. 1 of that act [which amended 32 V.S.A. chapter 244] shall take effect on January 1, 2020 and apply to taxable years 2020 and after.
The Department of Vermont Health Access, in consultation with the Office of the Health Care Advocate and other interested stakeholders, shall use information obtained from the Department of Taxes regarding Vermont residents without minimum essential coverage to provide targeted outreach to assist those residents in identifying and enrolling in appropriate and affordable health insurance or other health coverage.
Effective date and applicability of 2017 amendment. 2017, No. 73 , § 32(7) provides: "Secs. 16 and 17 (transferring employer assessment from the Department of Labor to the Department of Taxes) [which enacted this chapter consisting of §§ 10501-10505] and Sec. 31(5) (repeal) [which provides for the repeal of 21 V.S.A. §§ 2001-2004] shall take effect on January 1, 2018 with the return of the fourth quarter of 2017 being due on January 25, 2018."
For the purpose of more equitably distributing the costs of health care to uninsured residents of this State, an employers' health care fund contribution is established to provide a fair and reasonable method for sharing health care costs with employers that do not offer their employees health care coverage and employers that offer insurance but whose employees enroll in Medicaid.
Added 2017, No. 73 , § 16, eff. Jan. 1, 2018.
Added 2017, No. 73 , § 16, eff. Jan. 1, 2018; amended 2019, No. 6 , § 74, eff. April 22, 2019.
Amendments--2019 Subsec. (b): Inserted "annually" following "adjusted", and substituted "lowest-cost of all silver-level health benefit plans, whether offered in or outside the Vermont" for "lowest-cost silver-level plan in the Vermont" in the second sentence.
Subsec. (d): Substituted "General Fund" for "State Health Care Resources Fund established under 33 V.S.A. § 1901d".