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
004
:
FISCAL AFFAIRS
(Cite as: 24 App. V.S.A. ch. 414, § 404)
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§ 404. Budget, appropriation, and assessment; apportionment of taxes
(a) Taxes shall be apportioned among the member municipalities on the basis of relative
tonnage or volume of solid waste loads generated by or within each of the member municipalities
such that each member municipality shall be assessed a percentage of the sum appropriated
equal to the percentage that its solid waste load bears to the total solid waste load
generated within the District. The loads shall be determined by the Board of Supervisors
and may be based upon actual tonnage or volume delivered, historic tonnage or volume,
imputed or estimated tonnage or volume, or guaranteed tonnage or volume whether actually
delivered or not.
(b) If, after the first year of operation of any District solid waste facility, the Board
of Supervisors determines that prior assessments were substantially inequitable, it
shall retroactively adjust prior year assessments such that municipalities overcharged
are given a proportionate credit against future assessments and municipalities undercharged
are assessed a proportionate surcharge payable over the period that the Board determines
will be reasonable.
(c) Thereafter, the Board of Supervisors may from time to time reestablish the percentage
of solid waste load that is attributed to each member municipality and adjust the
assessments accordingly, but no retroactive adjustments shall be made. (Added 2019, No. M-2, § 2, eff. April 19, 2019.)