Vermont Code § 32 V.S.A. § 5222

Taxes collectible by action
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§ 5222. Taxes collectible by action
Taxes imposed or assessed under the provisions of this chapter and of chapters 127
and 129 of this title and all fees accruing or accrued against the taxpayer on account
of delinquency may be recovered with costs in an action brought in the name of the
town or municipality within it to which such taxes are due.

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