App 105-73 Penalty for delinquent installments

24A V.S.A. § 105-73 (N/A)
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§ 105-73. Penalty for delinquent installments

(a) If the Town of Berlin adopts the installment system of taxes, the Town may vote to collect a penalty for delinquent installment payments of property taxes. The vote shall be by Australian ballot and once enacted shall remain in effect until rescinded by a similar vote. Penalties shall not exceed those allowed by law.

(b) When the collection of a delinquent property tax, sewer or water use charge, interest and penalty, or any combination thereof would create an undue expense for the Town, the Treasurer may, after approval of the Selectboard, forgive any delinquent amounts due when the amount is less than $5.00. (Amended 2017, No. M-8, § 2.)