32 V.S.A. § 4674 — Disability of collector

When a collector of town taxes is unable, from sickness or otherwise, to discharge
his or her duties, and taxes are uncollected on a tax bill held by him or her, the
selectboard may certify such disability on the warrant for the collection of such
taxes and may appoint a person as collector, and in such certificate shall authorize
and direct such collector to collect and pay over such taxes. The person so authorized
shall have the same power and be subject to the same duties and penalties as the collector
to whom such tax bill was originally committed. (Amended 1963, No. 24.)