24 V.S.A. App. ch. 105, § 73: Penalty for delinquent installments and personal property or inventory taxation

(a) If the Town of Berlin adopts the installment system of taxes, the Town may vote to collect a penalty for delinquent installment payments of property taxes. The vote shall be by Australian ballot and once enacted shall remain in effect until rescinded by a similar vote. Penalties shall not exceed those allowed by law.

(b) When the collection of a delinquent property tax, sewer or water use charge, interest and penalty, or any combination thereof would create an undue expense for the Town, the Treasurer may, after approval of the Selectboard, forgive any delinquent amounts due when the amount is less than $5.00.

(c) When the total assessed value of personal property or inventory is equal to or less than $1,650.00, the Town Treasurer may, upon approval of the Selectboard, waive the personal property or inventory taxation.