32 V.S.A. § 4842 — Notice to taxpayer

When a collector has a tax for collection against a person residing outside the town
in which the collector resides, he or she may notify such person thereof by a letter
containing a statement of the amount of such tax and of the time and place when and
where the collector will receive payment thereof. The time appointed for payment shall
not be less than 20 nor more than 40 days from the time when the letter is deposited
in the post office.