Vermont Code § 32 V.S.A. § 4672

Liability of collector upon removal
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§ 4672. Liability of collector upon removal
A collector so removing, or the executor, administrator, or guardian of a collector
who neglects the duties required in section 4671 of this title, shall be liable for the whole amount of such tax bill to the town or other municipality
and shall not have authority to collect such unpaid taxes.

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