Vt. Stat. Ann. tit. 32, § 4674

When a collector of town taxes is unable, from sickness or otherwise, to discharge his or her duties, and taxes are uncollected on a tax bill held by him or her, the selectboard may certify such disability on the warrant for the collection of such taxes and may appoint a person as collector, and in such certificate shall authorize and direct such collector to collect and pay over such taxes. The person so authorized shall have the same power and be subject to the same duties and penalties as the collector to whom such tax bill was originally committed.