32 V.S.A. § 4675 — Death of delinquent collector

When a collector who is delinquent in the collection and payment of State taxes dies,
the State Treasurer may give notice to one of the selectboard of the amount of such
taxes in arrears and request payment thereof. If such taxes are not paid within 30
days thereafter, such Treasurer may issue an extent against the goods and chattels
of the inhabitants of such town, and the same shall be collected as hereinafter provided
in this chapter in case of an extent against the inhabitants of a town.