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.)
Vermont Legal Code
§ 10113
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/237/10113· Version 2026