The noted section 4793 regarding the warrant describes part of the 
process defined by law for collection of delinquent taxes, but it does 
not define an "offence". It is just the first step in that process which 
is transfer of the responsibility for collection to the delinquent tax 
collector. The last resort of this process defined in law is the tax 
sale alternative.

On 3/28/2014 6:33 PM, Mary Jane Grace wrote:
> 32 VSA sec. 4793 speaks to a warrant for collection of taxes.
>
>
>
>
> On Mar 28, 2014, at 5:15 PM, Bruce Cunningham wrote:
>
>> The following is from the Vermont constitution:
>>
>> "§ 39. [FORMS OF PROSECUTIONS AND INDICTMENTS; FINES]
>>
>> All prosecutions shall commence, By the authority of the State of Vermont . All Indictments shall conclude with these words, against the peace and dignity of the State . And all fines shall be proportioned to the offences."
>>
>> question:
>>
>> For the 8% penalty (a fine), what is the "offence"?
>>
>> (I have searched the Vermont statutes and have found no law requiring property tax to be paid by the due date.)
>>
>> disclosure: I am not a municipal official

-- 
Bruce Cunningham
slainte mhath