32 V.S.A. § 4735 — Extent against town

When a collector does not pay into the State Treasury a State tax by the time prescribed
in the warrant issued to him or her by the State Treasurer for the collection of such
tax, the Treasurer shall issue his or her extent to the sheriff of any county, requiring
him or her to levy such tax or the amount remaining due on the goods and chattels
of the inhabitants of the town from which such tax is unpaid, and such sheriff shall
levy and collect the same as aforesaid of the goods and chattels of any such inhabitants.