Vt. Stat. tit. 24A § 203-809
The selectboard of the Town of Alburgh shall, on or before the first day of November in each and every year, draw its order on the Treasurer of the Town of Alburgh for a sum of money equal to 10 percent of the Village grand list, which shall be used by the Village of Alburgh in building, repairing, and maintaining sidewalks and curbs within the Village. After the passage of this charter, the Town of Alburgh shall be relieved from any liability or expense for building, repairing, and maintaining sidewalks and curbs within the Village of Alburgh; and thereafter the Village of Alburgh shall assume all such liabilities. But the Town of Alburgh shall not be relieved from such liability except upon the payment of the 10 percent.
24 Appendix V.S.A. § 203-809