Quarterly, on the first Tuesday in February, May, August, and November, each supervisor shall render to the Commissioner of Finance and Management an account showing in detail the time spent and expenses necessarily incurred by him or her in the performance of his or her duties, except such duties as relate to the collection of taxes or are compensated by fees. Such account, as allowed by the Commissioner of Finance and Management, shall be paid by the State out of the avails of the taxes assessed under 32 V.S.A. § 4962. (Amended 1983, No. 195 (Adj. Sess.), § 5(b).)