§ 93.

381 words·~2 min read·/vt/93-3

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

§ 93. Taxes

(a)All real and personal property taxes shall be paid to the Village Treasurer in full or in not more than four equal installments as set forth by specific article in the Village warning.

(b)The tax rate shall be annually set by the trustees as soon as practicable after final adoption of the Village budget and filing by the listers of the grand list for the Village. In setting the rate, the Board shall consider only that amount that is necessary to offset the difference between revenues and expenses, including any surplus carried over from the previous year.

(c)Taxes shall become delinquent on the first business day following the due date of the final installment. The Treasurer, within 10 days, shall turn all unpaid tax accounts over to the Tax Collector together with a warrant for the collection of such accounts. Accounts forwarded to the Tax Collector shall include interest accrued to that date, and simple interest shall continue to accrue at a rate as set forth by a specific article in the Village meeting warning and approved by the voters. A delinquency fee as determined by the Village meeting warning and approved by the voters shall be added to the amount of tax due. The Tax Collector shall be empowered under general law of the State to levy on personal property, bring actions at law, conduct tax sales of real estate, and bring petitions for foreclosures on tax liens in accord with State law. Such acts shall be done in the name of the Village of Hyde Park.

(d)The grand list of rateable estate within said Village, as made out by the listers of the Town of Hyde Park, shall be the grand list of said Village, and the trustees shall cause a copy of said list to be made out and filed in the office of the Clerk of said Village at the same time it is completed in the Town Clerk’s office. In case a parcel of real estate is situated partially within and partially without the limits of said Village, said listers shall designate in said list the appraised value of said real estate that lies within said limits. (Added 1999, No. M-11 (Adj. Sess.), § 2, eff. May 9, 2000.)