Vermont Code § 32 V.S.A. § 5075

Foreclosure of lien
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§ 5075. Foreclosure of lien
Such tax lien may be enforced against a part or all of such personal property by distraint
or action at law as provided by this chapter. Such distraint proceedings or action
at law shall be instituted within the two year period aforesaid and if commenced thereafter
such tax lien shall not attach. Notice that such action has been instituted shall
be given by such tax collector to all persons except the taxpayer mentioned in section 5071 of this title in the manner therein prescribed. The form of such notice shall be deemed sufficient
if the tax collector sends an attested copy of the original distraint warrant or writ
of attachment. Such collector may add to the taxes as costs of collection a fee of
$0.50 and postage for each copy so sent.

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