2005 Vermont Code - § 5221. — Commencement of action; disqualifications

§ 5221. Commencement of action; disqualifications

When the treasurer, collector of taxes or other proper officer has a delinquent tax in his hands for collection, he may notify the agent or other proper officer whose duty it is to prosecute and defend suits wherein such municipality is interested, of the amount of such tax and of all fees accrued thereon, who, in his discretion, may institute suit therefor under the provisions of sections 5222-5226 and 5291 of this title, and a tax collector may institute suits as tax collector in his own name and join in one action to recover all taxes in his hands for collection against one taxpayer. A constable or sheriff shall not be disqualified to serve and return mesne, final or other process in such suit, by reason of being a taxpayer in such municipality, by reason of being collector of taxes therein, or by reason of any act done or fees in his behalf accrued on account of such unpaid taxes.