The Vermont Statutes Online
Subchapter 005 : TAXATION(Cite as: 24 App. V.S.A. ch. 103, § 504)
§ 103-504. Special assessments
Despite any contrary provision in general law, the Select Board members may in their sole discretion make a special assessment upon real estate for the installation or construction of a public improvement, such special assessment to be such proportion of the total cost of such improvement as the benefit to a parcel of real estate bears to the total benefit resulting to the public in general.