24 V.S.A. App. ch. 3, § 245: Copy of final determination to be recorded; assessment to become lien

When the proceedings instituted as aforesaid by any person dissatisfied with such assessment shall be finally determined, a duly certified copy thereof shall be duly recorded by the Chief Administrative Officer in the records of streets and highways in said Chief Administrative Officer’s office, within 20 days after the final determination of such proceedings. The amount assessed in such proceedings shall be and remain a lien in the nature of a tax upon the lands so assessed until such assessments are fully paid to the Chief Administrative Officer of said City. In case no assessment shall be made in such proceedings, such records shall discharge said lands from all liens created by the assessments thereon made by the City Council as aforesaid.