Vt. Stat. tit. 24A § 203-804
The Board of Trustees in making, altering, or repairing sidewalks and curbs shall have power, subject to the ordinances and bylaws of the Village, on giving 12 days' notice to the parties interested, of the time and place of hearing, to assess the owners of the benefited lands or buildings, so much of the expense of making, altering, or repairing the sidewalks and curbs as they shall judge the lands or buildings abutting the sidewalks and curbs to be benefited by the sidewalks and curbs; the assessment not to exceed 50 percent of the cost of making, altering, or repairing the sidewalks and curbs. And when they shall make any assessment, they shall make a report thereof, in writing, setting forth their doings in that respect, and cause the report to be recorded in the Village Clerk's office; and when so recorded the amount so assessed shall be and remain a lien in the nature of a tax upon the land so assessed until the same shall be paid. From the assessment there shall be the right of appeal to the county court as is provided in case of laying out, constructing, or repairing sewers and drains in the charter of the Village, and the final decision of the county court in the matter of the appeal, where the record of the report is recorded pursuant to this section, shall be a lien upon the lands so assessed, but the appeal shall not delay the making, altering, or repairing of the sidewalks and curbs.
24 Appendix V.S.A. § 203-804