Terms Used In Vermont Statutes Title 32 Sec. 5139

  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See

§ 5139. Collection of taxes by sheriff

A collector having an unpaid tax against a person may make an abstract containing the person’s name, his or her grand list, and the tax against him or her and append it to a copy of his or her warrant certified by him or her and deliver it to any sheriff or constable. Such sheriff or constable may collect the tax as such collector might have done. The powers, liabilities, and fees therein of such sheriff or constable shall be the same as such collector’s in the collection of such delinquent tax.