27 V.S.A. § 1105: Sale of property; disposition of proceeds

If the owner of the property does not appear and prove his title within 90 days from the time of posting the first notice, the person finding the property may sell it at public auction. The avails of the sale, after paying the expenses of keeping the property, and of the proceedings relating to the same, shall be paid to the town treasurer, at the time of paying the avails of the sale.