The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
005
:
TAXATION
(Cite as: 24 App. V.S.A. ch. 151, § 508)
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§ 508. Assets transferred; liabilities; taxation; special services
(a) All assets of the Village of St. Johnsbury on the date 1957 Acts and Resolved No.
345, as amended, becomes effective shall become the property of the Town of St. Johnsbury,
except that those assets shall be subject to the debts of the Village of St. Johnsbury
to the extent provided by law on that date. The Village of St. Johnsbury shall remain
in existence so far as necessary to complete payment of its indebtedness and other
obligations to which it was subject on that date. The taxpayers residing in the Village
of St. Johnsbury as it was bounded just prior to that date shall be subject to a tax
on their grand list to be assessed annually by the Selectboard of the Town of St.
Johnsbury in an amount sufficient to pay off any such indebtedness according to its
terms.
(b) The taxpayers residing in the Village of St. Johnsbury as it was bounded just prior
to the date 1957 Acts and Resolves No. 345, as amended, becomes effective shall be
subject to a tax on their grand list to be assessed annually by the Selectboard of
the Town of St. Johnsbury in an amount sufficient to pay off current expenses and
indebtedness in continuing the present functions and additions thereto within that
area that are not common to the Town of St. Johnsbury.
(c) For the purpose of providing special services to a portion of the Town, the warning
for any annual or special meeting may contain appropriate articles under which the
legal voters in that area may vote for such special services as they desire. The Town
shall furnish to each area such special services as are so voted, and the cost in
each area, including the cost of all equipment, replacements, maintenance, salaries,
and other operating expenses, shall be paid by a tax on the grand list of each taxpayer
therein for his or her ratable share thereof, to be assessed annually by the Selectboard
to be collected at the same time and in the same manner as the Town votes to have
its other taxes collected, and such tax assessed upon grand list shall be a lien thereon
with the same priority as other taxes lawfully assessed thereon.
(d) In order to complete the payment of existing indebtedness of the Village of St. Johnsbury
and indebtedness that may be incurred from time to time for that area, the officers
of the Town of St. Johnsbury corresponding to those of the Village of St. Johnsbury
who had charge of the payment of such debt shall have authority to act as the duly
authorized officers of the Village of St. Johnsbury. The tax so assessed shall be
collected at the same time and in the same manner as other Town taxes. (Renumbered from 24A V.S.A. § 151-2 by 2023, No. M-27 (Adj. Sess.), § 4, eff. May 30, 2024.)