2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 5 - County Officers; Powers and Duties › § 133. County tax; amount; assessment

§ 133. County tax; amount; assessment
(a) Annually, the assistant judges shall prepare a proposed budget of the county for the ensuing year.
(b) Before a budget to be proposed at the annual meeting is finalized, the assistant judges shall hold a meeting to invite discussion of the preliminary proposed budget. The meeting to review the preliminary proposed budget shall take place at least 30 and not more than 40 days prior to the annual meeting. Notice of this meeting shall be published in all daily newspapers having general circulation in the county at least 14 days before the meeting. If a daily newspaper of general circulation is not published in the county, the notice shall be published in a weekly newspaper of general circulation in the county. A copy of the notice shall be mailed to the legislative bodies of the towns located in the county.
(c) Annually, on or before January 31, the assistant judges shall call a meeting of the voters of the county for the purpose of presenting the proposed budget of the county for the ensuing year and inviting discussion thereon. The meeting shall be held at a place within the county and shall be warned by a notice posted in three public places in the county and published in all daily newspapers having general circulation in the county at least 30 and not more than 40 days prior to the meeting. If a daily newspaper of general circulation is not published in the county, the notice shall be published in a weekly newspaper of general circulation in the county. The warning shall include a summary of the expenditures being proposed for the various areas covered by the proposed budget and shall provide the public with information about how a copy of the proposal may be obtained. Members of legislative bodies of each of the towns within the county shall be notified of the meeting by mail. Copies of the proposed budget shall be available to the public during normal business hours in the county courthouse and in the office of the clerks of the towns located in the county.
(d) Annually, not less than 14 nor more than 21 days following the county meeting provided in subsection (c) of this section, the assistant judges shall review the proposed budget of the county in light of any discussion thereon at the county meeting and, if deemed expedient, make and deliver to the county treasurer a written order directing the treasurer to issue, on or before March 1 following, the statements required by 32 V.S.A. § 4965, and warrants to the several treasurers of the towns for the collection of a tax sufficient to pay such indebtedness and estimated expense, but the whole amount of such tax shall not exceed in one year five cents on a dollar of the equalized grand list of such county.
(e)(1) The proposed budget shall contain any cost estimates and preliminary plans for capital construction in the county pursuant to subchapter 2 of chapter 3 of this title, estimates of the indebtedness of the county, estimates of the probable ordinary expenses of the county for the ensuing year, and any and all other expenses and obligations of the county.
(2) The budget may contain provisions for additions to an operations reserve fund, and the accumulated total reserve fund shall not at any time exceed an amount equal to 15 percent of the current budget presented.
(3) Pursuant to a capital program, as described in section 4430 of this title, the budget may also include a provision for a separate reserve fund for capital construction, reconstruction, remodeling, repairs, renovation, design, or redesign, which shall not at any time exceed an amount equal to 75 percent of the current budget presented. However, if capital construction, reconstruction, remodeling, repairs, renovation, design, or redesign is necessitated by an insured loss or damage to a county building, the separate reserve fund may also include the amount of insurance proceeds received as a result of the loss or damage.
(4) All county budgets shall include the amounts currently budgeted for each item included in the proposed budget.
(f) The amount of the tax shall be apportioned upon the towns, unorganized towns, and gores according to the ratio of the equalized grand list, as defined in 16 V.S.A. § 3441, of the individual town, unorganized town, or gore to the total equalized grand list of all the towns, unorganized towns, and gores in the county.
(g) The assistant judges shall hold the meetings required by this section at times convenient to the public.
(h) The fiscal year of the county shall end on January 31, unless the assistant judges, after discussion of the issue at the annual meeting, vote to have a different fiscal year, in which case the fiscal year so voted shall remain in effect until amended. (Amended 1967, No. 256 (Adj. Sess.), § 1, eff. Feb. 20, 1968; 1971, No. 73, § 3, eff. April 16, 1971, No. 230 (Adj. Sess.), § 11; 1983, No. 78, eff. April 28, 1983; 1997, No. 107 (Adj. Sess.), § 1, eff. Jan. 1, 1999; 2003, No. 121 (Adj. Sess.), § 48, eff. June 8, 2004; 2011, No. 144 (Adj. Sess.), § 5, eff. May 15, 2012; 2019, No. 104 (Adj. Sess.), § 6.)