32 V.S.A. § 5226 — Presumption of lawful assessment

Except as otherwise provided in sections 5224-5226 and 5291 of this title, a tax bill regular on its face that has been theretofore placed for collection in
the hands of the treasurer, collector of taxes, or other officer designated by law
to collect the same, in a town or municipality within it so bringing suit, shall be
prima facie evidence that the taxes therein standing against the name of the defendant
were lawfully assessed against him or her.