24 V.S.A. App. ch. 285, § 26: Property tax

The Village may, at any annual meeting or special meeting called for that purpose, as hereinbefore provided, lay a tax on the ratable estate within the same, whether of residents or nonresidents, for any of the purposes hereinbefore mentioned, 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 such tax as the collector of town taxes, and may in like manner sell property to satisfy the same, and for want thereof, commit to jail any person against whom the Collector has such a delinquent tax.