{"data":{"id":"us-vt/32-v.s.a.-5293","jurisdiction":"us-vt","citation":"32 V.S.A. § 5293","heading":"Time limitation on assertion of defenses by taxpayer","body":"If the taxpayer is a resident of the State, within six months or if he or she is a nonresident, within one year from the date when collection of the tax might first be enforced against him or her, he or she may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list.","path":["Title 32: Taxation and Finance","Chapter 133: Assessment and Collection of Taxes","Subchapter 009: DELINQUENT TAXES"],"source_url":"https://legislature.vermont.gov/statutes/section/32/133/05293","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"c5f03168dacb37030349c8f5c09b7ba6d103d34af9814505ee73792f71b87bec","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5292","next":"us-vt/32-v.s.a.-5294"},"notice":"GroundRules: Original legal text. Not legal advice."}