Vermont Code § 32 V.S.A. § 4875

Absconding taxpayers
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§ 4875. Absconding taxpayers
When the town treasurer or collector is informed and believes that a taxpayer whose
taxes are unpaid is about to abscond or remove from the town, he or she shall at once
institute in the name of the town a civil action to collect the same under sections
5222-5224 of this title, or the town treasurer may proceed under a warrant issued by him or her as provided
by section 4796 of this title.

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