24 V.S.A. App. ch. 9, § 26.4: Collection of assessment

(a) It shall be the duty of the City Clerk to place said list of assessments in the hands of the City Treasurer for collection, as soon as he or she has recorded the same. The City Treasurer shall thereupon forthwith notify in writing the owner or owners of lands or buildings so assessed, or their agents or attorneys, stating therein the amount of such assessments.

(b) All such assessments shall be paid to the City Treasurer within 60 days after work is completed. In all cases the assessments shall be and remain a lien upon the lands and buildings assessed until the same are fully paid and shall have precedence over all other liens excepting ordinary taxes.