§ 5139

Collection of taxes by sheriff A collector having an unpaid tax against a person may make an abstract containing the person’s name, his or her grand list, and the tax against him or her and append it to a copy of his or her warrant certified by him or her and deliver it to any sheriff or constable. Such sheriff or constable may collect the tax as such collector might have done. The powers, liabilities, and fees therein of such sheriff or constable shall be the same as such collector’s in the collection of such delinquent tax.