You are here

Printer-friendly versionPDF version
Wednesday, July 11, 2018 8:30 am to 4:00 pm
Event Location: 
Capitol Plaza
100 State Street
05602 Montpelier , VT
Cost: 
Early Bird: $60.00 PACIF Members; $90.00 VLCT Members; Add $10.00 after the registration deadline.
Registration Deadline: 
Tuesday, July 03, 2018

Description:

In this workshop, we will explore the legal requirements and practical logistics for the efficient collection of delinquent municipal property taxes. Tax sale expert Kevin O’Toole will review the tax sale process in detail and offer best practice pointers for all of the statutorily required steps. VLCT staff attorneys will provide a dynamic mix of legal advice and practical solutions.

There will also be many opportunities to ask questions and share experiences. This workshop is for all officials involved in the local tax collection process. Collectors of current and delinquent taxes, treasurers, town managers, town administrators, constables, and selectboard members are all encouraged to attend.

VLCT is seeking 4.75 continuing legal education credits for this workshop

Agenda:

8:30        Registration Opens (light breakfast provided)

9:00        Welcome and Overview
Abby Friedman, Director, VLCT Municipal Assistance Center

9:05        The Role of the Collector of Delinquent Taxes
In this session, we will address the role of the collector of delinquent taxes in local government; review the various types of delinquent tax collectors, the independence of the office, and the collector’s relationship to other municipal officials; and discuss liability for such things as neglect of duty, failure to pay tax monies to the treasurer, and due process violations.
Speaker: TBD, VLCT Municipal Assistance Center Staff Attorney

10:05     Break

10:15     Review of the Municipal Property Tax System
Collection of delinquent property taxes is just one-step in the municipal property tax system. In this session, our speakers will summarize the entire municipal property tax process and address when taxes become delinquent, the calculation of interest and penalties on overdue taxes, and the legal obligations and relationships created when property taxes become delinquent.
Speaker: Carl Andeer, VLCT Staff Attorney I

11:00     Tax Collection Methods
This session will address the legal requirements for notifying delinquent taxpayers, accepting payments, allocating partial payments, keeping records, and other common issues. It will also cover the various property tax collection methods available under Vermont law.
Speaker: Garrett Baxter, VLCT Senior Staff Attorney

12:00     Lunch (provided)

1:00        Conducting Tax Sales: Best Practices Pointers from a Tax Sale Attorney, Part 1
The tax sale is the most commonly used – and most frequently misunderstood – delinquent tax collection tool. In this session, attorney Kevin O’Toole will review the tax sale process in detail and give best practice pointers for all of the statutorily required steps. Specific examples will be discussed and sample forms will be provided.
Speaker: Kevin O'Toole, Esq., Dorset, Vermont

2:00        Break

2:15        Conducting Tax Sales: Best Practices Pointers from a Tax Sale Attorney, Part 2
Speaker: Kevin O'Toole, Esq., Dorset, Vermont

3:15        Conclusion and Evaluations Completed