32 V.S.A. § 4739 — Tax to satisfy extent

When a collector is delinquent and an extent is issued against the town, the selectboard
shall immediately make a tax bill sufficient to pay the sum due with the costs and
deliver the same to another collector of the town to collect. If there is no such
collector, the selectboard shall deliver the same to such person as they appoint.
Such collector or person so appointed shall have the same power and be accountable
in the same manner as collectors of town taxes.