32 V.S.A. § 5193 — Sale on distraint

When a tax with costs and charges is not paid within four days after distress is made,
the collector may sell the property at public auction. At least six days before such
sale, he or she shall post notice thereof in a public place in the town where the
property was taken. After deducting the tax and his or her charges, he or she shall
return the balance realized from the sale to the taxpayer, on demand, with an account
of the tax and his or her charges.