§ 4673.
61 words·~1 min read·
/vt/title-32/chapter-133/4673A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 4673. Successor’s powers
If a collector having in his or her hands uncollected taxes dies, removes from the State, or becomes otherwise incapacitated after commencing tax collection proceedings, a successor of such collector may complete such proceedings or collect such taxes. An unpaid tax not collected by a former collector may be collected under the same warrant by any successor.