The rule as we understand it is that treasurer must accept
payments without penalty until midnight on the
date that taxes are due - UNLESS the town has voted that
taxes are due by a particular time on the tax due date. The
way Wallingford votes the tax due date takes care of this.
On 16 Dec 2003 at 13:55, Wallingford Town Clerk wrote:
One of the articles on our town warning each year for the
consider is date (varies) and time (4:30 p.m.) of taxes due. It
states that postmark dates will not be excepted. This
also printed on our tax bills. We do not have a town manager
government, so once the taxes become delinquent they are
to an elected delinquent tax collector.
My question relates to the recent ruling in Clarendon. A $1600
charge was refunded after recommendation from the Secretary
office (the person came in ten minutes after the 4:00 time
Clarendon did not vote as we do which may or may not have
issue, however part of the ruling which I found most
as follows (taken from Rutland Herald article 12/12/03).
Kathleen DeWolfe stated "It is the opinion of our office that
treasurer must accept payments without penalty until midnight
date that taxes are due". She said nothing in state law on tax
dates provides information on office hours.
Comments out there?
Happy holidays to all!
Joyce Barbieri, Wallingford Clerk/Treasurer
Deborah L. Markowitz
Secretary of State
Vermont Secretary of State's Office
26 Terrace Street
Montpelier, Vermont 05609