Vermont Statutes Title 32 Sec. 10113
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Terms Used In Vermont Statutes Title 32 Sec. 10113
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
- taxes: shall include tax, interest, penalties, and late fees imposed under this chapter. See
§ 10113. Lien
The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title. (Added 1985, No. 70, § 7.)