Vt. Stat. tit. 32 § 4697
When a sheriff, high bailiff, or other officer having for service an extent issued against a delinquent collector of taxes distrains any class of property that may by law be attached on mesne process by lodging a copy in the town clerk's office, such officer may lodge a copy of such extent, with a list of the property so distrained indorsed thereon with his or her return, in the town clerk's office of the town in which such property is situated. Such lodgment shall give to such officer the same right to hold such property as if attached on mesne process and taken into the actual custody of such officer. Within 48 hours after lodging such copy in the town clerk's office, such officer shall deliver to such delinquent collector or leave at his or her last and usual place of abode in this State, a like true and attested copy of such extent, with a list of the property distrained indorsed thereon, as is required in the like service of writs of attachment.
32 V.S.A. § 4697