Duly recorded liens The term 'duly recorded lien' shall include a chattel mortgage, conditional sale and lien note, pledge, or attachment lien that has been recorded in accordance with the provisions of law, whether in the town clerk’s office in the town wherein such taxpayer is then a resident or in the town where he or she has previously been a resident.
Vermont Legal Code
§ 5077
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/133/05077· Version 2026