Vermont § 3680 - Annual budget, apportionment, assessment, taxes

§ 3680. Annual budget, apportionment, assessment, taxes

• (a) The board of sewer commissioners of the district shall at each annual meeting present
  to the district its budget for the ensuing year, which shall include an estimate of
  the revenue from sewer rates and other sources, except taxes and the expenses for
  the ensuing year and the district shall appropriate such sum as it deems necessary
  for the expenses as are not disapproved (which disapproval may not include interest
  on or principal of any indebtedness created or assumed by the district), together
  with the amount required to pay any balance left unpaid from the preceding year as
  will not be met from the estimated revenues, expressing the sum in dollars in its
  vote. At its first annual meeting the district shall likewise vote a sum sufficient
  to pay any unpaid balance of expense, as defined in section 3674 of this title, which has been theretofore incurred by or on behalf of the district. Immediately
  following the annual meeting, the board of sewer commissioners shall compute the share
  of each member town in the sums so voted and give notice of the amount thereof to
  the legislative branch of each member town. (b) The expense of establishing, acquiring, maintaining, extending, improving, and operating
  a sewer system for a consolidated sewer district shall, insofar as the expense shall
  not be met from the proceeds of indebtedness or from sewer rates, rents or other charges
  received from the use of such sewer system, be divided among the member towns in accordance
  with a formula agreed to by the member towns by vote at an annual or special town
  meeting or in the absence of any such agreement as follows: two-thirds of such expense
  shall be divided in the proportion which the total sewage flow to the inhabitants
  of each member town of the district bears to the total sewage flow in all the member
  towns in the last preceding full calendar year of operation of the district and the
  balance of such expense (or all of such expense until the sewage system has been in
  operation for at least one full calendar year) shall be divided among the member towns
  in the proportion which the population of each member town according to the last rental
  census bears to the total population of the district. (c) The legislative branch of each member town shall, upon receipt of the notice of the
  share in the district expenses to be paid by the member town, assess upon the grand
  list of each member town, in addition to any tax previously voted thereon, a tax sufficient
  to raise the member town’s share in the expenses. The additional tax as so assessed
  shall be collected as are other taxes of the member town and be deposited in the account
  of the member town. The legislative branch of the member town shall order the additional
  tax to be paid over to the treasurer of the district as collected by the twentieth
  of the month after the taxes become payable. If by the end of its fiscal year a member
  town has failed to collect and pay over to the treasurer of the district a sum sufficient
  to pay the member’s share of the expenses of the district, the legislative branch
  of the member town shall assess a special tax of five percent on the grand list of
  the member town, or a multiple thereof as is necessary to make up the unpaid balance
  of the share, which special tax shall be collected as are other taxes of the member
  town. Upon the collection of the special tax, it shall be paid over to the treasurer
  of the district. If by the end of its fiscal year a member town fails to pay its
  share of the expenses of the district, or fails to make up a deficit therein from
  the preceding year as provided under this chapter, the board of sewer commissioners
  of the district may bring a civil action on this statute in the name of the district
  to recover from the member town twice the amount of the share of the member town that
  remains unpaid, and upon judgment may levy its execution against any of the real or
  personal property within the member town. (1967, No. 318 (Adj. Sess.), § 9, eff. March 22, 1968.)