Hi all, Please take a look at 24 VSA section 1529. If the voters fail to elect someone to serve as delinquent tax collector then the First Constable performs those duties. The selectboard only appoints to fill a vacancy in this office when it falls vacant between elections. 24 VSA § 1529. -First constable as collector The first constable shall be collector of state, county, town and town school district taxes when a collector of taxes is not elected at the annual town meeting, and shall pay over the taxes collected agreeably to the warrants for their collection Deb Deborah Markowitz Secretary of State 26 Terrace Street Montpelier, Vermont 05602 802-828-2148 -----Original Message----- From: Vermont Municipal Government Discussion Network [mailto:[log in to unmask]] On Behalf Of Joyce Mazzucco Sent: Tuesday, February 06, 2007 11:10 AM To: [log in to unmask] Subject: Re: DELINQUENT TAX COLLECTOR If no one runs for an office, the selectboard can appoint someone to fill the position until the next election. Joyce L. Mazzucco, CVC, CVT Randolph Town Clerk & Treasurer 7 Summer St., Drawer B Randolph, VT 05060 Phone: (802) 728-5682 Fax: (802) 728-5818 Email: [log in to unmask] -----Original Message----- From: Vermont Municipal Government Discussion Network [mailto:[log in to unmask]] On Behalf Of Melissa Ross Sent: Friday, February 02, 2007 2:43 PM To: [log in to unmask] Subject: DELINQUENT TAX COLLECTOR Hello everyone- What happens in the case where no one filed to run for delinquent tax collector? Does it fall to someone else by default, or can the S.B. simply hire someone to perform those duties? Can the clerk/treasurer's office take it on if they so desire, or is there some prohibition against that? Thanks for any insight. I couldn't specifically find anything in the statutes, though I was probably looking in the wrong place. Question #2: How many tax payments do you have each year and what are the due dates? It seems like someone else asked a similar question awhile ago, so sorry for any redundancy. Missy Ross, Hinesburg