32 V.S.A. § 4671 — Delivery of tax bill to successor

At the expiration of his or her term of office or when a collector removes from the
town or other municipality for which he or she was appointed or elected, while a
tax bill committed to him or her is uncollected in whole or in part, he or she shall
lodge immediately with the treasurer of such municipality such tax bill and the monies
collected thereon. If such collector dies or is placed under guardianship, his or
her administrator, executor, or guardian shall perform the same duties on demand by
the selectboard, trustees of a village, or city council. Such tax bill shall be audited
and reissued to the succeeding collector of taxes, who shall receive the same and
give his or her receipt therefor.