32 V.S.A. § 4671: Delivery of tax bill to successor

At the expiration of his or her term of office or when a collector removes from the town or other municipality for which he or she was appointed or elected, while a tax bill committed to him or her is uncollected in whole or in part, he or she shall lodge immediately with the treasurer of such municipality such tax bill and the monies collected thereon. If such collector dies or is placed under guardianship, his or her administrator, executor, or guardian shall perform the same duties on demand by the selectboard, trustees of a village, or city council. Such tax bill shall be audited and reissued to the succeeding collector of taxes, who shall receive the same and give his or her receipt therefor.