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February 2006


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Charles Merriman <[log in to unmask]>
Reply To:
Vermont Municipal Government Discussion Network <[log in to unmask]>
Thu, 16 Feb 2006 08:39:11 -0500
text/plain (71 lines)
Hi Paulette and Nancy:

I agree with you, Paulette, that except for certain transfers that are
exempt from the transfer tax, "no town clerk shall record, or receive for
recording, any deed to which as not been affixed [a property transfer tax
return]" 32 V.S.A. Section 9608.

With respect to delinquent taxes, Nancy, nothing in title 32 prohibits you
from recording a transfer of property on which there are tax delinquencies.
Since the delinquency is a first lien on the property arising at the time
the listers lodge the grand list with you, 32 VSA 5061, the grantee takes
the property subject to the delinquencies and all the powers enumerated in
chapter 133 of title 32 apply to the property (i.e., town can tax sale the
property, town can foreclose, town can bring a civil suit against property
owner -- in fact, town can do all three!)


Charles L. Merriman
Special Assistant Attorney General
Department of Taxes, Division of Property Valuation and Review
PO Box 429 State Street
Montpelier, Vermont 05601-0429
Tel. (802) 828-2731
Facsimile (802) 828-5873

----- Original Message ----- 
From: "Paulette Lafond" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Wednesday, February 15, 2006 2:20 PM
Subject: Re: deed recordings

Nancy - My 2 cents --- 

I don't believe we can refuse to record anything brought to us for any
reason - with the exception of a document being sent transferring title
without a property transfer form. In that case, I believe you can return
it to the sender requiring one before you record due to it being
required by Title 32 Section 9606. The only thing that will happen is
that the new owner inherits the delinquent taxe since they don't go
away. Hope this helps.

Maybe Charlie knows something else?????

Paulette M. LaFond
Asst. Town Clerk/Treasurer
Town of Milton
PO Box 18
Milton, VT 05468
email: [log in to unmask]
Website: <>


From: Vermont Municipal Government Discussion Network
[mailto:[log in to unmask]] On Behalf Of Nancy Bushika Town Clerk
Sent: Wednesday, February 15, 2006 1:25 PM
To: [log in to unmask]
Subject: deed recordings

Does anyone accept for recording a deed for a property whose taxes are
delinquent?      Can I hold up recording the deed until the taxes are
paid?   He told me two weeks ago that he was mailing the check for the
back taxes.   Thanks,  Nancy