32 V.S.A. § 5138 — Power of collector as to delinquent taxes

Within 10 years from the time of receiving a tax bill, the collector may collect a
tax in any place in the State and execute his or her warrant wherever he or she finds
the property or person of a delinquent. When a person against whom the collector
has a tax is absent from the State when the tax bill is received or removes therefrom
within two years thereafter and has no property in the State that can be distrained
for taxes, the collector may collect the tax within six years from the time he or
she returns to the State or has known property therein liable to distress.