In the City of Rutland, the grand list shall be made up in the manner prescribed by the general laws of the State of Vermont.
The Board of Aldermen shall annually, during the first twenty (20) days of July, assess upon the grand list of the City taxes sufficient to meet the following requirement:
(1)
Taxes required by the general laws of the State of Vermont.
(2)
Taxes required for general City purposes, which shall not exceed $.85 upon the dollar of the grand list except if a larger sum has been authorized by the legal voters of the City in a meeting warned for that purpose; but the tax for general City purposes shall not include the tax annually assessed on the grand list for the support of the schools in the City.
(3)
Taxes required to service any bonded debt owed by the City.
(4)
[Repealed.]
(5)
Taxes required for the replacement for fire equipment, which shall not exceed $.0175 on the dollar of the grand list, except if a larger sum has been authorized by the legal voters of the City in a meeting warned for that purpose.
(6)
Taxes required for the municipal employees pension fund, which shall not exceed $.06 on the dollar of the grand list, except if a larger sum has been authorized by the legal voters of the City in a meeting warned for that purpose.
(7)
Taxes required for the replacement of public works, police, and recreation equipment, which shall not exceed $.012 on the dollar of the grand list, except if a larger sum has been authorized by the legal voters of the City in a meeting warned for that purpose.
(8)
Taxes required for a capital fund for the repair of school buildings, repair and replacement of school equipment, which shall not exceed $.03 on the dollar of the grand list, except if a larger sum has been authorized by the legal voters of the City in a meeting warned for that purpose.
(a)
Except as otherwise herein provided, whenever any tax shall be assessed on the property list by the Board of Aldermen, the Board shall cause to be delivered to the City Treasurer on or before August 16 following the assessment of such tax a tax bill for the same. Such tax bill shall be paid to the City Treasurer as follows: one quarter of such tax shall be paid within 15 days from the time when the tax bill for the same is delivered to him or her; one quarter of such tax shall be paid within three months from the date when said tax bill is delivered to him or her; one quarter of such tax shall be paid within six months from the date when said tax bill is delivered to him or her; and one quarter of such tax shall be paid within nine months from the date when said tax bill is delivered to said Treasurer. All taxes assessed upon the grand list of the City shall be paid in money.
(b)
When the tax bill is delivered to the City Treasurer, he or she shall forthwith give notice of the place where and the times when and in what proportions such tax is payable to him or her, and the time when all unpaid taxes on such tax bill will be placed in the hands of the City Constable for collection. Notice shall be given by publication in all of the daily newspapers in the City, for a period of eight days immediately succeeding the time when the tax bill shall have been delivered to him or her.
(c)
If at the expiration of the time within which any installment of such tax is to be paid to the City Treasurer, any person against whom such tax has been so assessed shall be delinquent in the payment of such installment thereof, the amount due from him or her on such installment shall thereafter be deemed to be the amount of such installment increased by five percent thereof, and may be paid to the City Treasurer thereafter at any time before the expiration of the last period in which the City Treasurer is authorized to receive any installment of such tax. If at the expiration of nine months from said tax bill shall have been delivered to the Treasurer, any person against whom a tax has been so assessed shall then be delinquent in the payment of any installment or portion thereof, the amount due from him or her on such installment or portion on which he or she is delinquent shall thereafter be deemed to be the amount of such installment or delinquent portion of such original tax increased by five percent and 10 cents for the insertion of his or her name in the warrant hereinafter mentioned. At the expiration of 90 days after the expiration of the aforesaid period of nine months, there shall be a further penalty of three percent of the amount of the original tax then unpaid added to the amount of the original tax assessed against such delinquent taxpayer and the penalty shall be increased at the rate of three percent of such portion of the original tax as then remains unpaid for each additional 90 day period during which the same remains unpaid. All sums collected as penalties shall be paid to the City Treasurer. All tax payments made by a person whose taxes are delinquent shall be applied on the oldest delinquent tax and not otherwise.
(d)
Except as otherwise provided, after the expiration of nine months from the time of delivery of a tax bill to the City Treasurer he or she shall thereupon issue his or her warrant against such delinquent persons for the collection from them of the amount so due and determined, including the increases as hereinbefore provided, which warrant shall be returnable to the City Treasurer and shall be addressed and delivered to the City Treasurer as Constable of the City.
(a)
It shall be the duty of the City Treasurer as Constable to collect all legal taxes contained in such tax bill, subject to such abatement as may be made by the Board for the Abatement of Taxes. He or she shall pay the amount shown in such tax bill to the City Treasurer by the end of every month, or when request is made in writing by the City Treasurer or the Board of Aldermen.
(b)
The City Treasurer as Constable shall proceed in the same manner, perform the same duties, be subject to the same liabilities, and have the same power, authority, and privileges regarding the collection of taxes as prescribed by the general laws of this State for constables or collectors in towns.
(c)
The City Treasurer as Constable shall be entitled to the same fees for the collection of taxes and for the service of warrants as allowed by State law for collectors in the towns. Such fees shall be paid to the General Fund of the City.
The Mayor, Board of Aldermen, City Treasurer, and Assessor shall constitute the Board for the Abatement of Taxes. Meetings of such Board shall be called by the City Clerk by giving written notice to each member and all affected parties of record, and by posting a notice in two or more public places in the City at least five days previous to the meeting. The Mayor shall preside and vote at all meetings of the Board for Abatement of Taxes. All meetings of the Board shall be public except when assembled for executive business in conformity with 1 V.S.A. §§ 311-314 inclusive as amended.
(a)
A local option sales tax is authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues with the goal of lessening the impact of certain expenses on the property tax or water and sewer fees, or both.
(b)
The Board of Aldermen may authorize the assessment of a sales tax of one percent.
(c)
Any tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes pursuant to 24 V.S.A. AA 138.
(d)
Revenues received through a tax imposed under this section shall be used for any of the following:
(1)
Deposit in any capital improvement reserve fund established in accordance with 24 V.S.A. AA 2804;
(2)
Reducing the deficit in any underfunded pension; or
(3)
Financing the construction, reconstruction, or repair of City buildings, streets, sidewalks, or other infrastructure.
(Added2023, No. M-13, AA 2, eff. June 8, 2023)