Section 109-29 - Special districts(a) According to law, the Selectboard may designate areas apart from the rest of the Town as a special service district and may provide that the area of the voters therein shall be provided with special services not common to all the voters of the Town, provided that the majority of the voters residing in the respective designated areas are present and voting at a special district meeting on the subject shall have approved of such resolution.(b) Such areas shall be reasonable geographically, taking into account the areas and persons actually benefited, the 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 the areas and voters benefiting from the respective services might not coincide exactly. 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 such other manner as the Selectboard determines. 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 the tax assessed on any part of the grand list shall be in lien thereon. All funds of any special service shall be kept in a special fund, no part of which may be used for any other purpose.(c) The warning for each annual or special district meeting may contain appropriate articles under which the legal voters residing at any special service district may separately vote.24 Appendix V.S.A. § 109-29