32 V.S.A. § 8102 — Taxes a lien

All taxes imposed by this chapter shall be a first lien upon all property of the person
or corporation required to pay such taxes, except as otherwise provided in this chapter,
until the same are fully paid. All persons or corporations that purchase or otherwise
acquire title to any of such property, except in the due course of business for which
such corporation owning the same has been chartered, shall be liable to the State
for all such taxes due or accrued at the time of such purchase or transfer of title.