Vermont S 196: An act relating to property tax sales

Bill Text

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S.196 1
Introduced by Senator Clarkson 2
Referred to Committee on 3
Date: 4
Subject: Taxation; property taxes; delinquent taxes; tax sale; redemption; right 5
of purchaser to secure property 6
Statement of purpose of bill as introduced: This bill proposes to reduce the 7
redemption period after a municipal tax sale and to authorize the purchaser of a 8
property at tax sale to enter the property during the redemption period for the 9
purpose of securing the property against illegal activity, fire hazard, damage, 10
or deterioration. 11
An act relating to property tax sales 12
It is hereby enacted by the General Assembly of the State of Vermont: 13
Sec. 1. 32 V.S.A. § 5252 is amended to read: 14
§ 5252. LEVY AND NOTICE OF SALE; SECURING PROPERTY 15
(a) When the collector of taxes of a town or of a municipality within it has 16
for collection a tax assessed against real estate in the town and the taxpayer 17
owes a minimum of $1,500.00 and is delinquent for a period longer than one 18
year, the collector may extend a warrant on such land. However, no warrant 19
shall be extended until a delinquent taxpayer is given an opportunity to enter a 20

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written reasonable repayment plan pursuant to subsection (c) of this section. If 1
a collector receives notice from a mobile home park owner pursuant to 10 2
V.S.A. § 6248(b), the collector shall, within 15 days after the notice, 3
commence tax sale proceedings to hold a tax sale within 60 days after the 4
notice. If the collector fails to initiate such proceedings, the town may initiate 5
tax sale proceedings only after complying with 10 V.S.A. § 6249(f). If the tax 6
collector extends the warrant, the collector shall: 7
(1) File in the office of the town clerk for record a true and attested copy 8
of the warrant and so much of the tax bill committed to the collector for 9
collection as relates to the tax against the delinquent taxpayer, a sufficient 10
description of the land so levied upon, and a statement in writing that by virtue 11
of the original tax warrant and tax bill committed to the collector for 12
collection, the collector has levied upon the described land. 13
(2) Advertise forthwith such land for sale at public auction in the town 14
where it lies three weeks successively in a newspaper circulating in the 15
vicinity, the last publication to be at least 10 days before such sale. 16
(3) Give the delinquent taxpayer written notice by certified mail 17
requiring a return receipt directed to the last known address of the delinquent 18
of the date and place of such sale at least 30 days prior thereto if the delinquent 19
is a resident of the town and 30 days prior thereto if the delinquent is a 20
nonresident of the town. If the notice by certified mail is returned unclaimed: 21

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(A) notice shall be provided to the taxpayer by resending the notice 1
by first-class mail or by personal service pursuant to Rule 4 of the Vermont 2
Rules of Civil Procedure; and 3
(B) notice shall be provided by email, provided the tax collector can 4
acquire the email address of the delinquent taxpayer using reasonable effort; 5
and 6
(C) notice shall be affixed to the front door of the property subject to 7
tax sale, provided it has a structure. 8
(4) Give to the mortgagee or lien holder of record written notice of such 9
sale at least 30 days prior thereto if a resident of the town and, if a nonresident, 10
30 days’ notice to the mortgagee or lien holder of record or the mortgagee’s or 11
lien holder’s agent or attorney by certified mail requiring a return receipt 12
directed to the last known address of such person. If the notice by certified 13
mail is returned unclaimed, notice shall be provided by resending the notice by 14
first-class mail or by personal service pursuant to Rule 4 of the Vermont Rules 15
of Civil Procedure. 16
(5) Post a notice of such sale in some public place in the town. 17
(6) Enclose the following statement, with directions to a resource 18
translating the notice into the five most common non-English languages used 19
in this State, with the notices required under subdivisions (3) and (4) of this 20
subsection and with every delinquent tax notice: Warning: There are unpaid 21

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property taxes at (address of property), which you may own, or have a legal 1
interest, in or which may be contiguous to your property. The property will be 2
sold at public auction on (date set for sale) unless the overdue taxes, fees, and 3
interest in the amount of (dollar amount due) is paid. To make payment or 4
receive further information, contact (name of tax collector) immediately at 5
(office address), (mailing address), (email address), or (telephone number). 6
(7) The resource for translation of the notice required under subd