Vermont Code § 32 V.S.A. § 4698

Excess realized on extent
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§ 4698. Excess realized on extent
When a municipality realizes out of the goods, chattels, or estate of such delinquent
collector only part satisfaction upon extents against him or her, on demand it shall
pay to such collector all sums realized from such tax bills in excess of the just
balance due such municipality from such collector.

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