The Vermont Statutes Online
§ 155D-4. Special districts
(a) The Selectboard may designate areas apart from the rest of the Town as special service districts and may provide the inhabitants therein with special services not common to all of the inhabitants of the Town, provided that the majority of the voters residing in the respective designated areas and present and voting at the district meeting on the subject shall have approved of the designation.
(b) Special service districts shall be reasonable geographically, taking into account the areas and persons actually benefitted, types of services to be provided, and the fact that the efficiency of providing multiple services in a single special service district might outweigh the fact that areas and voters benefitting from the services might not exactly coincide. All costs required to support a given special service shall be paid for by the taxpayers receiving the service by a tax on the grand list in the special service district involved to be assessed annually by the Selectboard, or in another manner as the Selectboard may determine. If the costs are to be paid by a tax, the tax shall be paid and collected in the same manner as other taxes, and any tax assessed on any part of the grand list shall be a lien thereon.
(c) All funds of a special service district shall be kept in a special fund, no part of which may be used for any other purpose. The warning for each annual or special Town meeting may contain appropriate articles on which the legal voters residing in any special district may vote separately.
(d) The Town Treasurer shall keep all money in a special fund in an account or accounts separate from those of any other special funds and from other Town funds, and shall honor no warrant upon it except for the purpose thereof. (Added 2009, No. M-14 (Adj. Sess.), § 9, eff. March 17, 2010.)