32 V.S.A. § 5071 — Filing and notice of lien

The tax collector of a town with the approval of the selectboard, or the tax collector
of a city with the approval of the aldermen, on or after April 1 in any year may file
with the town clerk of his or her town for record in the personal property records
written notice that a tax lien is claimed by such town upon part or all of the personal
property of a taxpayer in such town to secure the payment of the taxes voted by such
town at its previous annual meeting, or assessed as provided by 24 V.S.A. § 1523, and levied or to be levied on such personal property of such taxpayer. Like notice
shall be given forthwith to the taxpayer or if he or she is not the owner of such
personal property, to the owner thereof, and to all persons having a duly recorded
lien on such personal property by sending such notice to the last known post office
address of each by registered mail with return receipt. If the taxpayer or owner
or lien holder is a partnership, such notice shall be given as aforesaid to one of
the partners and if a corporation, such notice shall be given as aforesaid to the
president or treasurer thereof.