(b) Taxes shall be collected as established by law.(c) Taxes are due October 1st; and taxes unpaid by November 1st shall be considered delinquent property taxes and shall accrue penalty, interest, fees, and costs to the maximum extent permitted by law, and all such penalty, interest, fees, and costs shall be paid over to the Village Treasurer for inclusion in the General Fund of the Village. (d) The Village shall have a Board of Abatement with powers enumerated under State law.
Vermont Legal Code