Vt. Stat. Ann. tit. 32, § 5295
Construction of limitation period
Redline — July 1, 2021 → current.View current text →
Current — June 1, 2022
As of July 1, 2021
For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply.
For the purpose of determining when the statutory period of one year has begun to run, the following provisions shall apply:
(1) If the taxpayer is arrested on a tax collector's warrant, within one year from the date of his or her arrest.
(1) If the taxpayer is arrested on a tax collector’s warrant, within one year from the date of his or her arrest.
(2) If collection is sought to be enforced by distraint of personal property on the tax collector's warrant, within one year from the date of the distraint.
(2) If collection is sought to be enforced by distraint of personal property on the tax collector’s warrant, within one year from the date of the distraint.
(3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector.
(3) If collection is sought to be enforced by sale of real estate, within one year from the date of the levy thereon by the tax collector.
(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment. Amended 1959, No. 218, § 4.
(4) If a taxpayer pays a tax to a town or subdivision thereof under protest, he or she shall commence action for the recovery of the tax thus paid within one year from the time of such payment.
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.