24 V.S.A. App. ch. 219, § 10: Grand list; taxes; assessment and collection

The corporation may, at any annual or special meeting called for that purpose, as hereinbefore provided, lay a tax on the grand list of the Town of the inhabitants of the Village, and upon the ratable estate within the same belonging to nonresidents, and the trustees shall make out a rate bill accordingly, and deliver the same to the Collector, who shall have the same power to collect the tax as the collector of town taxes, and may, in like manner, sell property to satisfy the same, and it shall hereafter be the duty of the listers of the Town of Enosburgh, in making out the list of the Town, to designate therein such of the ratable estate belonging to nonresidents as shall be within the limits of the Village of Enosburg Falls.