The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 133 : Assessment and Collection of Taxes
Subchapter 002 : COLLECTOR OF TAXES
(Cite as: 32 V.S.A. § 4673)-
§ 4673. Successor’s powers
If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.