24 V.S.A. App. ch. 217, § 901: Grand list

It shall be the duty of the listers of the Town of Derby, in making their assessments of real estate in said Town, to designate, in the list by them made, the real estate situated within the Village of Derby Line; and in case any piece or parcel of real estate is situated partly within and partly without the limits of said Village, said listers shall designate in said list the appraised value of said real estate that lies within said limits.