24 V.S.A. App. ch. 3, § 265: Statement to be made

The City Council shall make a statement of all assessments, describing the lands or buildings assessed and forthwith cause the same to be recorded in the Chief Administrative Officer’s office, and when so recorded such assessments shall be and remain a lien in the nature of a tax upon the lands or buildings so assessed until the same shall be paid, and shall have precedence over all other liens except ordinary taxes.