Vermont Code § 32 V.S.A. § 4799

Hiring tax collector
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§ 4799. Hiring tax collector
When a town is without a tax collector, the selectboard may hire any qualified person
to act as tax collector for the town. The person hired need not be a resident of the
town and shall have the same power and be subject to the same duties and penalties
as a duly elected collector of taxes for the town.

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