§ 34.

410 words·~2 min read·/vt/34-3

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§ 34. Board of Abatement

(a)The Board of Civil Authority, together with the Treasurer and the Assessor, shall constitute the Board of Abatement. The Chair and Clerk of the Board of Civil Authority shall serve as the Chair and Clerk, respectively, of the Board of Abatement.

(b)The Board shall meet at least one time each year, at the call of the Clerk, to consider all requests for abatement of any tax, assessment, charge, or other levy made by the Town, or of any penalties, interest, and other delinquent charges.

(c)Public notice of every meeting of the Board of Abatement shall be given by posting at the municipal building, on the official Town website, and at least three other public places within the Town, as designated by the Selectboard, and by publishing the notice two times in a newspaper having general circulation within the Town within at least two and not more than 10 days prior to the meeting.

(d)Any taxpayer may request abatement of any tax, assessment, charge, or other levy, or any other penalties, interest, and other delinquent charges for which that individual is or may become liable. The Tax Collector may also submit to the Board for its consideration such taxes, assessment charges, or other levies, or penalties, interest, and other delinquent charges as the Tax Collector may see fit and may also offer recommendations to the Board. If the Board finds:

(1)that there is no reasonable probability of collection; or

(2)that the tax, assessment, charge, or other levy was not properly assessed; or

(3)that all persons liable for tax, assessment, charge, or other levy have died or removed from the State; or

(4)that the persons liable for the tax, assessment, charge, or other levy are financially unable to pay same; or

(5)that collection of the tax, assessment, charge, or other levy would work an injustice; or

(6)that collection of the tax, assessment, charge, or other levy would create an undue expense for the Town, then the Board may abate the tax, assessment, charge, or other levy, or the accrued penalties, interest, and other delinquent charges in whole or in part. If wholly abated, all accrued penalties, interests, and other delinquent charges shall also abate in full. If partly abated, such penalties, interests, and charges shall abate pro rata. (Amended 2015, No. M-2, § 2, eff. Feb. 25, 2015; 2021, No. M-1, § 2, eff. April 13, 2021.)