32 V.S.A. § 4694 — Bond by collector

When such collector appeals, within 48 hours after the rendition of such judgment
and appeal, he or she shall file with the clerk of the Superior Court to which such
appeal is taken, a bond to the State or municipality to whose Treasury such taxes
are payable, with sureties to be approved by such clerk, in a sum double the amount
of arrearages of taxes as adjudged by such justice, conditioned for the payment of
such sum of arrearages of taxes and costs as such Superior Court may finally adjudge
to be paid by such collector. When such collector fails to give and file such bond,
the justice shall issue an extent as though an appeal had not been taken. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)