Vt. Stat. tit. 32 § 5259
By the act of its mayor or selectboard, when a tax warrant is extended on any land in this State, the city or town by which the tax is assessed may become the purchaser at the tax sale thereof, if a bid not equal to the tax and costs is made at such sale. When a tax warrant is extended on a mobile home located in a mobile home park in proceedings initiated after notice pursuant to 10 V.S.A. § 6248(b), the municipality may purchase the mobile home or may sell the mobile home to the highest bidder at the sale, although the bid is less than the taxes and costs due the municipality. If there is a release or a potential release of a hazardous substance, as defined in 10 V.S.A. § 6602(16), upon land that a municipality purchases at tax sale, the municipality shall have the right, prior to the expiration of the redemption period, to enter onto the land for the purpose of assessing and remediation on the land.
32 V.S.A. § 5259