32 V.S.A. § 4731 — Collection of State and county taxes

When the General Assembly imposes a State or county tax, the State or county treasurer,
unless otherwise provided, shall seasonably issue a warrant directed to the town treasurer.
Such treasurer shall present such warrant to the selectboard who, within the time
required by the warrant, shall draw an order on the town treasurer for the amount
of such tax, and such treasurer shall forthwith pay the State or county treasurer,
as the case may be, the amount of such order.