The Collector of Delinquent Taxes plays a vital role in ensuring that town property taxes are paid by all of the taxpayers of the town. It is the job of the Collector of Delinquent Taxes to notify taxpayers when their taxes are overdue, to make arrangements for late payments, and to take formal collection actions, including conducting tax sales of the property, when necessary. Finally, it is the obligation of the Collector of Delinquent taxes to keep records of all delinquent accounts and to provide an accounting of these records to the locally elected auditors for inclusion in the annual report of the town.
Policy for Collection of Current and Delinquent Taxes(PDF, 264KB)
VLCT - Delinquent Tax Collection Manual(PDF, 37KB)