(a) The Selectboard shall appoint a Collector of Current Taxes and a Collector of Delinquent Taxes. The same person, who may be a current Town employee, may be appointed to both positions. The appointees shall have strong interpersonal skills and shall be competent in record keeping, handling money, and accounting. The person or persons chosen need not be residents of the Town; preference shall be given to qualified residents.

(b) If a vacancy occurs in the office of Collector of Current Taxes or Collector of Delinquent Taxes, the Selectboard shall appoint an interim collector of current taxes or collector of delinquent taxes to serve until the process described in subsection (a) of this section is completed. (Added 2017, No. M-12, § 2, eff. June 5, 2017.)