reglab/statecodes huggingface dataset:
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1305. Meetings; warnings

§ 1305. Meetings; warnings
After the first election, a meeting of such corporation shall be held in each year at the time and place designated in its bylaws, to elect officers and for the transaction of business specified in the warning of such meeting. Special meetings may be called by the trustees. Warnings shall be signed by the clerk, shall specify the business to be transacted as the trustees direct, shall be published in a newspaper of general circulation in the village, and shall be posted in two public places in such village, not more than 40 days nor less than 30 days before such meeting. Such warning shall be recorded in the office of the clerk before it is posted. (Amended 1985, No. 196 (Adj. Sess.), § 20.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1306. Oaths and bonds of officers

§ 1306. Oaths and bonds of officers
The clerk, treasurer, and collector of such corporation shall be sworn. The treasurer and collector shall have crime insurance coverage or give a bond to the corporation in such sum and with such sureties as are prescribed and approved by the trustees, conditioned for the faithful performance of their duties. (Amended 2021, No. 179 (Adj. Sess.), § 24, eff. July 1, 2022.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1308. Duties of trustees; vacancies

§ 1308. Duties of trustees; vacancies
The trustees of a village incorporated under general or special law shall see that its bylaws are executed, direct prosecutions for breaches thereof, and generally shall take care of the affairs of such corporation and perform the duties legally enjoined on them by such corporation. In case of the death, removal, absence, or incapacity of the clerk, the trustees may designate one of their number to perform his or her duties, and may fill a temporary vacancy in any office of such corporation, until an election is had. A record of such appointment shall be made in the office of the clerk of the village.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1309. Taxes; assessment and collection

§ 1309. Taxes; assessment and collection
At a meeting legally warned for that purpose, corporations formed under this subchapter may vote a tax upon the taxable estate therein or may vote a specific amount to be appropriated for the lawful purposes of the corporation. If a corporation votes a specific amount to be appropriated, the trustees shall, after the grand list book has been computed and lodged, set the tax rate necessary to raise the specific amount voted. The trustees shall make out and deliver to the collector a tax bill, with a warrant for its collection, and the collector shall have the same powers to collect such tax bill as a collector of town taxes. (Amended 2003, No. 90 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1310. Bylaws

§ 1310. Bylaws
An incorporated village may enact such bylaws and regulations as are expedient, not inconsistent with law, particularly such as relate to streets, sidewalks, lanes, commons, shade and ornamental trees and lights thereon, slaughterhouses and nuisances, police protection, restraint of animals, erection and regulation of buildings and hay scales, the preservation of buildings, with the right of directing alterations in stoves, fireplaces, and causes from which danger from fire may be apprehended, fire engines and other apparatus necessary for the extinguishment of fire, establishment and regulation of fire companies, and to the manufacture and safekeeping of ashes, explosives, and combustibles.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1311. Forfeiture for breach of bylaws

§ 1311. Forfeiture for breach of bylaws
An incorporated village may fix the amount of forfeitures for the breach of bylaws, not exceeding $20.00 for any one offense, to be recovered by a civil action on this statute. Such action shall be brought within 90 days from the time the offense is committed, before a Criminal Division of the Superior Court. (Amended 1965, No. 194, § 10, operative Feb. 1, 1967; 1973, No. 249 (Adj. Sess.), § 79, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 238; 2017, No. 74, § 73.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1312. Damages in laying out street; appeal

§ 1312. Damages in laying out street; appeal
The trustees of an incorporated village may lay out a street, lane, or walk within its limits, and may appraise the damages. An appeal may be taken by landowners as provided when land is taken for highways.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1313. Village may indemnify officers

§ 1313. Village may indemnify officers
An incorporated village, by vote, may indemnify a duly appointed public or peace officer of the village against legal proceedings for injuries committed by him or her while in the lawful discharge of his or her official duties. If an action is commenced against such officer, upon vote of such village, the trustees may defend such action at its expense.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1315. Appointment of manager

§ 1315. Appointment of manager
An incorporated village may avail itself of the provisions of chapter 37 of this title so far as applicable, if a majority of the voters thereof present and voting at any annual or special meeting so vote under a proper article in the warning therefor as in such chapter provided. The trustees of a village adopting the provisions of such chapter shall have the same powers in respect to the employment, direction, supervision, and discharge of a manager and the fixing of his or her bond and salary as are therein conferred upon a selectboard.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1316. Annexation of adjacent territory to villages

§ 1316. Annexation of adjacent territory to villages
The trustees of an incorporated village may petition in writing a judge of the Superior Court of the county in which such village is situated, to have commissioners appointed to determine the advisability of enlarging the limits of such village, by including territory of the town in which such village is situated. Thereupon, such judge shall appoint three disinterested freeholders, who shall act as such commissioners. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1317. Annexation; procedure

§ 1317. Annexation; procedure
The commissioners shall give notice of the time and place of hearing, hear parties interested, and decide whether such enlargement is advisable. When they decide in favor of the annexation, they shall fix the bounds of the territory to be annexed. If such village is divided into wards, they shall determine in what ward or wards such annexed territory shall be placed, or, if necessary, create additional wards out of the same. They shall cause their report, containing a statement of the bounds fixed for such annexed territory and of the new and altered wards, if any, to be recorded in the office of the town clerk. (Amended 2017, No. 74, § 74.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1318. Annexation; fix time for voting

§ 1318. Annexation; fix time for voting
At the time of making their decision, if they decide in favor of enlargement, the commissioners shall appoint a time and place at which persons residing within the bounds of the territory sought to be annexed, as fixed by the commissioners, shall meet to vote upon the question of annexation. Such commissioners shall give public notice of such meeting in such manner as they see fit. (Amended 2017, No. 74, § 75.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1319. Voting in territory proposed to be annexed

§ 1319. Voting in territory proposed to be annexed
At such meeting, the residents of such territory who are voters in town meeting may vote on the question of annexation. When a majority of such residents in number and amount of grand list vote in favor of such annexation, such vote shall be recorded in the office of the town clerk.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1320. Village to vote on question of annexation

§ 1320. Village to vote on question of annexation
Upon the record of such favorable vote, the trustees of such village shall cause a village meeting to be warned. At such meeting, the question of annexation shall be submitted to the voters of such village. When a majority in number of the voters at such meeting vote in favor of such annexation, such vote shall be recorded in the office of the town clerk. From the date of such record, the territory sought to be annexed shall become a part of such village.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 39 - Incorporated Villages › § 1321. Rights of voters in annexed territory

§ 1321. Rights of voters in annexed territory
Persons residing in such annexed territory, who, at the time of such annexation, are voters in village meeting, shall forthwith become legal voters of such village and of the wards in which they reside, subject to the general provisions of its charter. A new or altered ward of such village shall be entitled to the same officers and privileges as other wards thereof.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1351. Definitions

§ 1351. Definitions
In this chapter, unless the context otherwise requires:
(1) “Appraisers” means the appraisers for the unified towns and gores in Essex County, designated in section 1355 of this title.
(2) “Board of Governors” means the Board of Governors for the unified towns and gores in Essex County, elected in section 1351a of this title.
(3) “Gores” means the unified towns and gores in Essex County, or any one of them.
(4) “Supervisor” means the supervisor for the unified towns and gores in Essex County, appointed in section 1351b of this title. (Added 1967, No. 331 (Adj. Sess.), § 1, eff. Jan. 1, 1969; amended 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; 2003, No. 96 (Adj. Sess.), § 1; 2005, No. 105 (Adj. Sess.), § 1.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1351a. Board of Governors

§ 1351a. Board of Governors
(a) The Board of Governors shall be composed of three individuals residing in the gores. At each annual meeting, the residents of the gores shall elect a member, who shall serve for a term of three years, for each expired term. A vacancy on the Board shall be filled at the next annual meeting in a manner to retain staggered terms.
(b) The residents of the gores may vote at an annual or special meeting to elect not more than two additional members of the Board of Governors for terms of two years each. When the additional members are first elected, one shall be elected for one year and the other member shall be elected for two years. Terms of these additional members shall end on annual meeting days. If the additional members are elected at a special meeting, the term of those elected for one year shall expire on the next annual meeting day and the term of those elected for two years shall expire on the second annual meeting day following their election. A vote establishing additional members of the Board of Governors shall remain in effect until the residents of the gores vote to discontinue the positions at an annual or special meeting duly warned for that purpose. (Added 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; amended 2003, No. 96 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1351b. Functions and duties of Board of Governors

§ 1351b. Functions and duties of Board of Governors
(a) The Board of Governors shall hire, direct, or fire one or more supervisors for the gores who shall reside in Essex County, and who shall not be a current member of the Board of Governors. The Board of Governors shall oversee the Supervisor or supervisors in the execution of the Supervisor’s functions and duties.
(b) The Board of Governors shall appoint the appraisers. Each of the appraisers shall be a resident of Essex County.
(c)(1) The Board of Governors shall perform the same functions and duties for the gores that a selectboard, school board, and board of civil authority perform for their municipality.
(2) Except as otherwise specifically provided, the Board of Governors shall enjoy the same powers, privileges and immunities, and fees, and shall be subject to the same obligations, limitation, liabilities, and penalties in respect to the gores, as a selectboard, school board, and board of civil authority enjoy and are subject to in respect to their municipality.
(3) The unified towns and gores of Essex County shall be a “municipal corporation” under subsection 1751(a) of this title and shall have the authority to incur debt, issue bonds, and borrow money in accordance with the provisions of chapter 53 of this title. (Added 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; amended 2003, No. 96 (Adj. Sess.), § 3; 2007, No. 4, § 1; 2017, No. 98 (Adj. Sess.), § 1, eff. April 11, 2018.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1353. Functions and duties of supervisor

§ 1353. Functions and duties of supervisor
(a) The supervisor or supervisors shall perform the same functions and duties for the gores that the truant officer, constable, treasurer, collector of taxes, and town clerk perform for their municipality.
(b) Except as otherwise specifically provided, the supervisor or supervisors shall enjoy the same powers, privileges, immunities, and fees, and shall be subject to the same obligations, limitations, liabilities, and penalties in respect to the gores, as the truant officer, constable, treasurer, collector of taxes, and town clerk enjoy and are subject to in respect to their municipality. (Added 1967, No. 331 (Adj. Sess.), § 1, eff. Jan. 1, 1969; amended 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; 2003, No. 96 (Adj. Sess.), § 4.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1354. Accounts; annual report

§ 1354. Accounts; annual report
The supervisor or supervisors shall maintain an account showing in detail the revenue raised and the expenses necessarily incurred in the performance of the supervisor’s duties. The supervisor or supervisors shall prepare an annual fiscal report on or before July 1 which shall conform to procedural and substantive requirements to be established by the Board of Governors and which, upon approval by the Board of Governors, shall be distributed to the residents of the gores. (Added 1967, No. 331 (Adj. Sess.), § 1, eff. Jan. 1, 1969; amended 1969, No. 219 (Adj. Sess.), § 1, eff. March 27, 1970; 1977, No. 146 (Adj. Sess.), § 3; 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; 2003, No. 96 (Adj. Sess.), § 5; 2013, No. 142 (Adj. Sess.), § 37; 2015, No. 131 (Adj. Sess.), § 27.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1355. Appraisers

§ 1355. Appraisers
Subject to the approval of the Director of the Division of Property Valuation and Review, the supervisor shall appoint for the year 1973: one appraiser for a term of three years; one appraiser for a term of two years; and one appraiser for a term of one year. For each year thereafter, the Board of Governors shall annually appoint one appraiser for a term of three years. The Board of Governors may revoke any appointment made under this section and shall, subject to the approval of the Director of the Division of Property Valuation and Review, fill any vacancy in the Board of Appraisers. (Added 1967, No. 331 (Adj. Sess.), § 1, eff. Jan. 1, 1969; amended 1973, No. 58, § 2, eff. April 1, 1973; 1977, No. 105, § 14(b); 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 41 - Unified Towns and Gores in Essex County › § 1356. Functions and duties of Board of Appraisers

§ 1356. Functions and duties of Board of Appraisers
(a) The Board of Appraisers shall perform the same functions and duties for the unified towns and gores of Essex County that listers perform for their municipality.
(b) Except as otherwise specifically provided, the appraisers shall enjoy the same powers, privileges, immunities, and remuneration and shall be subject to the same obligations, limitations, liabilities, and penalties in respect to the unified towns and gores of Essex County as listers enjoy and are subject to in respect to their municipality. (Added 1967, No. 331 (Adj. Sess.), § 1, eff. Jan. 1, 1969; amended 1999, No. 139 (Adj. Sess.), § 4, eff. May 18, 2000; 2017, No. 74, § 76.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1401. Appraisers; appointment

§ 1401. Appraisers; appointment
Subject to the approval of the Governor, the Director of the Division of Property Valuation and Review shall appoint biennially on the first Tuesday of March a board of three appraisers for the unorganized towns and gores in each county, with power to revoke any such appointment and to fill any vacancy in such board. (Amended 1977, No. 105, § 14(b).)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1402. Appraisers; oath; file

§ 1402. Appraisers; oath; file
Each appraiser shall take and subscribe to an oath in form and substance as required of listers in towns and file the same in the office of the county clerk where he or she is to exercise the duties of his or her office. (Amended 2017, No. 74, § 77; 2017, No. 113 (Adj. Sess.), § 156.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1403. Supervisors; appointment

§ 1403. Supervisors; appointment
Biennially, on February 1, to hold office for two years therefrom, the Governor shall appoint and commission one supervisor for the unorganized towns and gores in each county who shall give a bond to the State. Such supervisor shall not be an appraiser.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1404. Supervisors; commission and oath; record

§ 1404. Supervisors; commission and oath; record
The commission and oath of each supervisor shall be recorded in the office of the county clerk where such towns and gores are situated. (Amended 2017, No. 74, § 78.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1405. Supervisor not liable for mistakes

§ 1405. Supervisor not liable for mistakes
A supervisor shall not be liable to an action which may accrue in consequence of any illegality in the assessment or apportionment of a tax, or any mistake, mischarge, or overcharge in any tax bill, or any illegality or informality in any tax bill, warrant, or other precept furnished him or her for the collection of a tax.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1406. Taxes expended; how

§ 1406. Taxes expended; how
Upon allowance of the accounts of supervisors and appraisers for unorganized towns and gores, the Commissioner of Finance and Management shall certify forthwith the amount as allowed to the State Treasurer and the balance, if any, of the monies received from any supervisor, after deducting the amount of the county tax and regional planning costs, if any. The amount of such supervisors’ and appraisers’ accounts, so certified, shall be used for the laying out, construction, and maintenance of highways and bridges in the unorganized towns and gores for which the supervisor is appointed, to be expended by and under the direction of the Secretary of Transportation, in the same manner as State transportation appropriations. The portion of the money which remains unexpended for more than one year may be carried forward in the supervisors’ accounts for like purposes. (Amended 1959, No. 328 (Adj. Sess.), § 8(c); 1971, No. 78, § 1, eff. April 16, 1971; 1987, No. 243 (Adj. Sess.), § 29, eff. June 13, 1988; 1993, No. 172 (Adj. Sess.), § 30; 2009, No. 50, § 92.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1407. Abatement of taxes

§ 1407. Abatement of taxes
Appraisers for unorganized towns and gores shall have the same power to abate a tax in the hands of a supervisor that the board for the abatement of town taxes has to abate town taxes, and shall certify such abatement to the State Treasurer.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1408. Supervisor; general duties

§ 1408. Supervisor; general duties
The supervisor shall act as a selectperson in matters of road encroachment, planning, and related bylaws, as school director and truant officer, as constable, as collector of taxes, as town clerk in the matter of licensing dogs, and as town clerk and board of civil authority in the matter of tax appeals from the decisions of the board of appraisers. (Amended 1967, No. 147, § 36, eff. Oct. 1, 1968; 1971, No. 78, § 2, eff. April 16, 1971; 2011, No. 155 (Adj. Sess.), § 19.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 43 - Unorganized Towns and Gores › § 1409. Supervisor’s account

§ 1409. Supervisor’s account
Quarterly, on the first Tuesday in February, May, August, and November, each supervisor shall render to the Commissioner of Finance and Management an account showing in detail the time spent and expenses necessarily incurred by him or her in the performance of his or her duties, except such duties as relate to the collection of taxes or are compensated by fees. Such account, as allowed by the Commissioner of Finance and Management, shall be paid by the State out of the avails of the taxes assessed under 32 V.S.A. § 4962. (Amended 1983, No. 195 (Adj. Sess.), § 5(b).)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1421. Appointment of committee

§ 1421. Appointment of committee
The selectboard of any town may appoint a committee to study the feasibility and desirability of the consolidation of such town, or parts of such town, with another town, or towns, or parts thereof. (Added 1963, No. 146, § 1.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1422. Assistant judges; cooperation with committee

§ 1422. Assistant judges; cooperation with committee
A committee appointed under the authority of this chapter shall confer with the assistant judges of the Superior Court within which county the town is located, who shall cooperate with such committee to study the feasibility and desirability of the consolidation of such town with another town, or towns, or parts thereof, and if the assistant judges decide that there is a reasonable possibility of such a consolidation and that it would be beneficial to the inhabitants of the areas proposed to be consolidated, they shall suggest to the selectboard of such other town or towns that they appoint a committee or committees to consider the proposed consolidation. (Added 1963, No. 146, § 2; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1423. Town committees; joint plan for consolidation

§ 1423. Town committees; joint plan for consolidation
(a) Any committee appointed at the suggestion of the assistant judges shall meet and confer with the committee of the town proposing consolidation, and the two committees acting jointly, if they determine that a consolidation would promote the interests of the residents of the areas to be consolidated and that greater governmental efficiency would result, shall draw a detailed plan for a consolidation, setting forth the boundaries of the areas to be consolidated, scheduling and listing land, buildings, and equipment owned by each town which will not be needed after consolidation and placing a fair market value thereon and scheduling and listing land, buildings, and equipment deemed necessary for the areas to be consolidated. They shall also schedule and list the liabilities of each town and draw up a balance sheet showing the true assets and liabilities of the proposed consolidated town taking into consideration the value of the land, buildings, and equipment which will not be needed after consolidation.
(b) Any plan for consolidation may provide for the establishment of one or more of the towns consolidating as a village within the consolidated town, and for the continuance of any zoning ordinances in effect in such town as village ordinances and, in case such town has a bonded debt, for special village tax levies for the payment thereof. Any plan may also provide that school districts within the areas to be consolidated may be established as incorporated school districts within the consolidated town. (Added 1963, No. 146, § 3.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1424. Approval by assistant judges

§ 1424. Approval by assistant judges
Any plan drawn up as provided in section 1423 of this title shall be submitted to the assistant judges for their approval, and if they find that the plan, if carried out, would result in greater governmental efficiency for the areas involved they shall so notify the selectboard of the towns involved in the proposed consolidation and direct them to publish the plan in their respective towns and to call town meetings for the purpose of voting in said town upon the acceptance or rejection thereof. In the consideration of any consolidation plan submitted to them the assistant judges shall have due regard to the topography of the areas, the ease of transportation, the economic and social patterns, and whether a proposed consolidation would promote the interest of the inhabitants of the areas proposed to be consolidated. (Added 1963, No. 146, § 4.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1425. Consolidation plan; publication; voting

§ 1425. Consolidation plan; publication; voting
When any plan of consolidation has been approved by the assistant judges, the selectboard of each of the towns involved shall publish such plan by posting a copy of the same in at least three public places in each town for three consecutive weeks and causing the same to be published once a week for three consecutive weeks in a newspaper in general circulation in such town. Within 30 days after such publication the selectboard shall call a town meeting of each town to be held on the same day for the purpose of voting on the proposed consolidation. The voting shall be by ballot and shall be held at the usual polling place in each town and the polls shall be open from 6:00 A.M. to 6:00 P.M. (Added 1963, No. 146, § 5.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1427. Result of vote; certification

§ 1427. Result of vote; certification
The town clerk of each town voting on a proposed consolidation shall certify the result of the vote to the county clerk, and if the majority of voters in each of the respective towns involved shall have voted in favor of the plan, the county clerk shall so certify to the Secretary of State who shall report to the General Assembly then or next in session, submitting the detailed plan so approved by the towns for its consideration. (Added 1963, No. 146, § 7.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1428. Consolidated town; first meeting

§ 1428. Consolidated town; first meeting
If a new consolidated town shall be established by the General Assembly, the county clerk of the county in which such consolidated town is located shall call a meeting of the qualified voters of such town, who shall be the residents of the consolidated areas who were qualified to vote at the last town meeting of their former respective towns, who shall proceed to elect a slate of town officers to serve until the next annual town meeting. (Added 1963, No. 146, § 8.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1429. State Treasurer; duties

§ 1429. State Treasurer; duties
The State Treasurer shall act as fiduciary for any towns consolidated under the provisions of this chapter. He or she shall determine the bonds of the consolidating towns outstanding, shall give written notice to the consolidated town not less than 30 days before each due date of interest and principal due to be paid by such consolidated town, and shall bill and collect each amount so notified. Funds so collected shall be held by him or her and applied only to the payment of such bonds or of bonds of the consolidated town issued in exchange therefor. (Added 1963, No. 146, § 9.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 45 - Voluntary Consolidation of Towns › § 1430. Consolidation of areas in different counties

§ 1430. Consolidation of areas in different counties
Should any proposed consolidation involve towns or parts of towns situated in different counties, it shall be the duty of the assistant judges of both counties to act jointly in carrying out the purposes of this chapter. Upon certifying a favorable vote on a proposed consolidation to the Secretary of State they shall also recommend within which county the proposed consolidated town should be included. (Added 1963, No. 146, § 10.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 49 - Merger of Municipalities › § 1483. Contents of plan

§ 1483. Contents of plan
The plan of merger shall include provisions relating to structure, organization, functions, operation, finance, property, and other appropriate matters; shall include special provisions contained in a charter of any municipality included in the plan, which provisions are peculiar to that municipality, and which it is desired to retain as charter provisions of the consolidated municipality; and shall include adequate provisions for the satisfaction of all obligations of the parties concerned. The plan shall provide that any area or group of voters in the consolidated municipality or town may have special services, not common to all the voters in the municipality or town, provided for them, if so voted. All costs of whatever nature required to support these special services shall be paid for by the taxpayers receiving these services, by a tax on their grand list, to be assessed annually by the selectboard or the equivalent officers of a municipality, or in such other manner as the selectboard or the equivalent officers of a municipality shall determine. If the costs are to be paid by a tax, such tax shall be paid and collected in the same manner as other taxes and such tax assessed on their grand list shall be a lien thereon. (Added 1965, No. 184, § 2(b); amended 1966, No. 31 (Sp. Sess.), § 1, eff. March 12, 1966.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 49 - Merger of Municipalities › § 1484. Notice and hearing

§ 1484. Notice and hearing
Not less than 30 days prior to the meetings referred to in section 1485 of this title, copies of the plan of merger shall be posted in three or more public places in each of the areas involved. Two public hearings on the proposed plan of merger shall be held at intervals of two weeks in each of the areas involved. The later hearings shall be held not less than five days before the meetings referred to in section 1485 of this title. Notices of the hearings shall be advertised in at least three issues of a newspaper of general circulation in the town. The last advertisement shall appear not later than three days before the final public hearing. (Added 1965, No. 184, § 2(c).)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 49 - Merger of Municipalities › § 1485. Vote of approval

§ 1485. Vote of approval
(a) Adjoining municipalities within a town may merge upon the approval of a plan of merger by a majority vote of each municipality concerned at a meeting duly warned for that purpose and held in each of such municipalities.
(b) One or more municipalities within a town may merge into the town upon the approval of a plan of merger by a majority vote of the municipality or municipalities and the town at separate meetings duly warned for that purpose and held in each of the areas concerned.
(c) When approved by Australian ballot by the voters of each of the merging municipalities and approved by the General Assembly under 17 V.S.A. § 2645, that part of the plan of merger containing the permanent provisions required by section 1483 of this title shall become the charter of the consolidated municipality. (Added 1965, No. 184, § 1(a), (b); amended 1966, No. 31 (Sp. Sess.), § 2, eff. March 12, 1966; 1995, No. 108 (Adj. Sess.), § 1.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 49 - Merger of Municipalities › § 1486. Notice to Secretary of State

§ 1486. Notice to Secretary of State
The clerk or equivalent officer of the municipality into which other municipalities have merged shall so notify the Secretary of State within ten days following the last of the meetings referred to in section 1485 of this title. (Added 1965, No. 184, § 4.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 49 - Merger of Municipalities › § 1487. Alternative merger provisions

§ 1487. Alternative merger provisions
Notwithstanding the existence of any special act authorizing the merger of two or more municipalities, the legislative bodies of those municipalities which plan to merge may elect to proceed either under this chapter or under the special act authorizing the merger. (Added 1966, No. 31 (Sp. Sess.), § 3, eff. March 12, 1966.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1521. Tax bills and warrants

§ 1521. Tax bills and warrants
The selectboard shall seasonably make out and deliver to the proper collector, or to the town treasurer, if the town has voted to collect its taxes by that officer, tax bills for State, county, town, town school district, and highway taxes, with the name of each person taxed and the amount of the tax. They shall annex proper warrants thereto for collection and may include all of such taxes or a part thereof in one tax bill; provided, however, that a tax bill that includes an assessment of tax on a homestead shall separately state the amount of tax imposed on the housesite for municipal services and the amount of tax imposed on the housesite for education property tax. One warrant only shall be required for the collection of taxes on such tax bill. The selectboard shall certify on a tax bill, so made out what taxes are included therein and the rate percent of each tax so included. (Amended 1997, No. 60, § 28, eff. July 1, 1998; 2003, No. 76 (Adj. Sess.), § 19, eff. Feb. 17, 2004.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1523. Tax bills; duties of selectboards as to a deficit

§ 1523. Tax bills; duties of selectboards as to a deficit
(a) When a town at the end of the fiscal year contemplated by section 1683 of this title has a deficit, unless the voters of said town have voted a special tax to make up said deficit or unless said deficit shall have been refunded pursuant to the provisions of chapter 53 of this title, the selectboard, when making up the next annual tax bill, shall add thereto a tax of five percent or such multiple of five in addition to the tax vote already authorized by law, to be levied upon the grand list of such town as will provide sufficient revenue to liquidate such deficit.
(b) When a school district at the end of the fiscal year contemplated by section 1683 of this title has a deficit, unless the voters have voted to borrow funds to repay the deficit over a term of three years or less, or unless the deficit has been refunded pursuant to chapter 53 of this title, the school board shall add an amount sufficient to pay the deficit to its next adopted budget and report the total to the Secretary of Education for purposes of calculating education spending.
(c) As used in this section, the following words have the following meanings unless the context clearly indicates the contrary: A “deficit” is the excess of the current liabilities and liability reserves of the fund over its current assets; or, where the fund has also other resources and obligations, the excess of its obligations over its resources; “current assets” are those assets which are available or can be made readily available to meet the cost of operations or to pay current liabilities; “current liabilities” are those liabilities which are payable within a relatively short period of time, usually no longer than a year; a “fund” is a sum of money or other resource set aside for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations, and constituting an independent fiscal and accounting entity such as the general or school fund. (Amended 1959, No. 129, eff. April 21, 1959; 1997, No. 71 (Adj. Sess.), § 119, eff. March 11, 1998; amended 2003, No. 36, § 11; 2005, No. 182 (Adj. Sess.), § 9; 2013, No. 92 (Adj. Sess.), § 270, eff. Feb. 14, 2014.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1524. Tax levies; how kept

§ 1524. Tax levies; how kept
The town treasurer upon receiving from the selectboard a town tax bill under the provisions of 32 V.S.A. § 4791 or the receipt of the tax collector for such bill under the provisions of section 1522 of this title shall credit the town highway department and the town school district each with the gross sum of the levy provided for such department and district. The balance of such levy shall be credited to the general fund. (Amended 2017, No. 74, § 79.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1525. Tax levies; credit for gains

§ 1525. Tax levies; credit for gains
The treasurer shall thereafter credit to the general fund all gains over the total sum of such rate bill by reason of fractional discounts under the provisions of 32 V.S.A. § 4774 or of interest charges upon delinquent tax payments under the provisions of 32 V.S.A. § 5136 or any other gain. (Amended 2017, No. 74, § 80.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1526. Tax levies; debit of general fund

§ 1526. Tax levies; debit of general fund
The treasurer shall debit thereafter such general fund with:
(1) all collection fees allowed such treasurer for receiving taxes and issuing his or her warrant to the collector;
(2) any other lawful costs of collection;
(3) abatements made by the board for the abatement of taxes; and
(4) any other diminution or loss in the course of the enforcement of such rate bill. (Amended 2017, No. 74, § 81.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1527. Tax levies—Officers’ duties

§ 1527. Tax levies—Officers’ duties
(a) In all towns having therein neither an incorporated village nor an incorporated school district, the town treasurer shall deal with the usual tax levies as provided in sections 1524-1526 of this title.
(b) In any town having therein an incorporated village but no incorporated school district, the town treasurer shall deal with the usual tax levies except the highway levy as provided in such sections and the voters of the town may vote to adopt the provisions of the aforementioned sections for application to the town highway levy.
(c) In any town having therein an incorporated school district but no incorporated village, the town treasurer shall deal with the usual tax levies except the school district levy as provided in sections 1524-1526 of this title and the voters of the town may vote to adopt the provisions of the aforementioned sections for application to the town school district levy.
(d) In any town having therein both an incorporated school district and an incorporated village, the provisions of said sections 1524-1526 with regard to the relation of general fund, highway account, and town school district account shall apply only if adopted by action of the voters of the town.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1528. Collector of taxes

§ 1528. Collector of taxes
When a town at its annual meeting elects a collector of taxes, he or she shall collect State, county, town, and town school district taxes. Warrants and rate bills for the collection of such taxes shall be directed to the collector, and he or she shall give his or her receipt therefor. He or she shall collect and pay over such taxes agreeably to his or her warrant.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1529. First constable as collector

§ 1529. First constable as collector
The first constable shall be collector of State, county, town, and town school district taxes when a collector of taxes is not elected at the annual town meeting, and shall pay over the taxes collected agreeably to the warrants for their collection.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1530. Compensation

§ 1530. Compensation
If a municipality votes to pay a salary or other compensation for collecting taxes in lieu of fees and commissions, the latter shall be turned in to the municipal treasurer at least once a month. (Amended 1997, No. 156 (Adj. Sess.), § 28, eff. April 29, 1998; 2003, No. 100 (Adj. Sess.), § 3.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1531. Payment of money; inspection of tax book

§ 1531. Payment of money; inspection of tax book
When requested by notice in writing signed by a majority of the selectboard, the collector of taxes shall pay to the town treasurer the money belonging to the town and the town school district collected by him or her. He or she shall submit his or her tax book and list to the treasurer for inspection and computation. When he or she fails to do so for ten days, he or she shall be fined not more than $100.00.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1532. Settlement; disqualification for neglect

§ 1532. Settlement; disqualification for neglect
Annually, on or before February 1, the collector shall pay over all monies collected by him or her to the treasuries to which they belong and settle his or her account with the treasurers. When he or she refuses or neglects so to do, he or she shall be ineligible to reelection for the ensuing year.
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1533. Town board for the abatement of taxes

§ 1533. Town board for the abatement of taxes
(a) The board of civil authority, with the listers and the town treasurer, shall constitute a board for the abatement of town and property taxes and water and sewer charges.
(b) The act of a majority of a quorum at a meeting shall be treated as the act of the board. This quorum requirement need not be met if the town treasurer, a majority of the listers, and a majority of the selectboard are present at the meeting. (Amended 1999, No. 49, § 82, eff. June 2, 1999; 2017, No. 74, § 82; 2017, No. 130 (Adj. Sess.), § 13.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1536. Abatement; record; discharge

§ 1536. Abatement; record; discharge
The board for the abatement of taxes shall make a record of taxes, interest, and fees so abated, which shall be recorded in the office of the town clerk and a certified copy shall be forwarded forthwith to the collector of taxes and the town treasurer. The collector shall mark in the tax bill the taxes, interest, and fees abated and the persons against whom they were assessed shall be discharged from their payment. An abatement of a use change tax shall be separately recorded in the land records of the municipality in which the property subject to the abatement is located and shall effect a release of the land use lien on the portion of the property abated. (Amended 1989, No. 149 (Adj. Sess.), § 2, eff. April 24, 1990; 1999, No. 49, § 84, eff. June 2, 1999; 2017, No. 74, § 83.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1537. City or village board of tax abatement

§ 1537. City or village board of tax abatement
The board for the abatement of taxes of a city shall consist of the mayor, city clerk, and aldermen thereof and the justices of the peace and assessors residing therein; of a village, of the trustees and clerk thereof and the justices of the peace and listers residing therein. Such board may abate taxes, interest, and fees accruing to such municipality in all cases where a different provision is not made by the charter, acts of incorporation, or amendments thereto, of such municipality. (Amended 1989, No. 149 (Adj. Sess.), § 3, eff. April 24, 1990.)
2023 Vermont Statutes › Title 24 - Municipal and County Government › Chapter 51 - Finances; Accounts and Audits › § 1538. Assessment of tax to pay execution

§ 1538. Assessment of tax to pay execution
When a demand is made upon a city, town, town school district, or incorporated village for payment of an execution issued against it, and funds are not available in its treasury to pay the same, the mayor and board of aldermen, selectboard, or trustees shall forthwith assess a tax upon the grand list of the city, town, town school district, or incorporated village, sufficient to pay such execution with the charges and 12 percent interest thereon, and cause the same to be collected within 60 days.