32 V.S.A. § 5259 — Municipality may acquire land on tax sale

By the act of its mayor or selectboard, when a tax warrant is extended on any land
in this State, the city or town by which the tax is assessed may become the purchaser
at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale.
When a tax warrant is extended on a mobile home located in a mobile home park in proceedings
initiated after notice pursuant to 10 V.S.A. § 6248(b), the municipality may purchase the mobile home or may sell the mobile home to the
highest bidder at the sale, although the bid is less than the taxes and costs due
the municipality. If there is a release or a potential release of a hazardous substance,
as defined in 10 V.S.A. § 6602(16), upon land that a municipality purchases at tax sale, the municipality shall have
the right, prior to the expiration of the redemption period, to enter onto the land
for the purpose of assessing and remediation on the land. (Amended 1993, No. 141 (Adj. Sess.), § 17, eff. May 6, 1994; 2005, No. 81, § 1.)