32 V.S.A. § 5893 — Levy for nonpayment

When all or any portion of a tax liability imposed by this chapter is not paid within
60 days after it becomes collectible under section 5886 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed
to the sheriff of any county of this State. The warrant shall command the sheriff
to levy upon and sell the real and personal property of the taxpayer for the payment
of the unpaid tax liability imposed by this chapter, together with allowable fees
and costs. The levy and sale shall be effected in the manner, and shall be subject
to the limitations, prescribed for the levy, distraint, and sale of property for the
nonpayment of town taxes under sections 5191-5193 and 5253-5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her
the money collected thereunder within the time specified in the warrant. (