The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
Subchapter
002
:
COLLECTOR OF TAXES
(Cite as: 32 V.S.A. § 4697)
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§ 4697. Distraint by copy
When a sheriff, high bailiff, or other officer having for service an extent issued
against a delinquent collector of taxes distrains any class of property that may by
law be attached on mesne process by lodging a copy in the town clerk’s office, such
officer may lodge a copy of such extent, with a list of the property so distrained
indorsed thereon with his or her return, in the town clerk’s office of the town in
which such property is situated. Such lodgment shall give to such officer the same
right to hold such property as if attached on mesne process and taken into the actual
custody of such officer. Within 48 hours after lodging such copy in the town clerk’s
office, such officer shall deliver to such delinquent collector or leave at his or
her last and usual place of abode in this State, a like true and attested copy of
such extent, with a list of the property distrained indorsed thereon, as is required
in the like service of writs of attachment.