32 V.S.A. § 5294: Time limitations on actions or suits by taxpayer

Unless commenced within one year from the time that collection is sought to be enforced against the taxpayer by arrest, distraint, or levy, an action shall not lie wherein a taxpayer may question the validity of:

(1) an act required to be done by a treasurer of a town relating to a tax assessed;

(2) notice by the treasurer to the taxpayer as to the amount of the tax or the time of the payment thereof;

(3) acts of the treasurer as to turning over the unpaid portion of the tax bill and the annexed warrant to the tax collector for collection;

(4) acts of the tax collector relating to the collection of the tax either before or after the tax became delinquent.