32 V.S.A. § 5256 — Sale of lands subject to lease

The reversionary interest of the owner of property subject to lease may be distrained
by a collector of taxes by delivering to the lessor and lessee of such property a
copy of his or her warrant with his or her return thereon, giving a description of
the taxes and of the property and the lessor’s interest. The collector may sell such
interest in the same manner as is required by law for the sale of the property for
taxes when it is not under a lease.