Vermont § 4 - Special districts

§ 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.)