24 V.S.A. App. ch. 289, § 3: Taxation of residents

At any meeting of the legal voters legally warned and held for that purpose, a tax may be laid upon the grand list of the Village for any of the purposes for which the Village is incorporated. All taxes voted by the Village shall be assessed by the Board of Trustees, which shall make rate bills thereof and deliver the same to the Collector of Taxes with proper warrants for the collection thereof.