32 V.S.A. § 4797 — Taxes based on an amended or corrected grand list

The proper officials in town, village, school, and fire districts, as soon as conveniently
may be after a defective or invalid grand list becomes valid pursuant to sections
4262-4264 and 4603 of this title, shall make out and deliver to the treasurer thereof tax bills for all taxes theretofore
assessed but not paid. Such unpaid taxes shall become due and payable within the
time prescribed by statute provided that time has not theretofore elapsed, otherwise
within 30 days from the date of such last named tax bill.