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CITY OF ST. ALBANS v. GOODRICH

No. 151-76.

373 A.2d 549 (1977)

CITY OF ST. ALBANS v. Leroy and Anne GOODRICH.

Supreme Court of Vermont.

April 5, 1977.

Attorney(s) appearing for the Case

C. N. Monaghan, St. Albans, for plaintiff.

David M. Yarnell of Kissane & Heald Associates, St. Albans, for defendants.

Before BARNEY, C. J., and DALEY, LARROW, BILLINGS and HILL, JJ.

BARNEY, Chief Justice.

This suit began as an action to collect delinquent taxes under 32 V.S.A. § 5061(b). This statute provides for the foreclosure of a tax lien in the same manner as a foreclosure of a real estate mortgage. Confronted by this action, the defendants made an offer of judgment as authorized by V.R.C.P. 68. In that offer they agreed to pay the overdue taxes plus legal interest and penalties, the costs for filing fees and sheriff's service fees...

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