Vt. Stat. tit. 24A § 219-28
The incorporated Village of Enosburg Falls is hereby authorized and empowered to acquire, purchase, own, construct, maintain, and operate plants for generating of electricity, transmission and distribution lines, or any or all of such things, for the purpose of lighting the streets, walks, public grounds, and public buildings of the Village, and the Village may furnish and sell for public or private use electric light, heat, or both, and electric power to parties residing within or without the corporate limits of the Village upon such terms and subject to such regulations as may be fixed by the Village trustees or agreed upon between the contracting parties. The charges and rates for electric service shall be a lien on real estate, wherever located, furnished with the service in the same manner and to the same effect as taxes are a lien upon real property under 32 V.S.A. § 5061. The owner of the property, furnished with electric service, wherever located, shall be liable for the charges and rates. The Village Clerk shall file in the land records in the Town in which the property is located a notice of delinquency for all unpaid charges, to be indexed under the name of the property owner, regardless of whether an agreement has been made for the repayment of the charges. The lien provided for in this section shall be released only upon receipt of payment in full for all outstanding charges, interest, and late fees in the amount of eight percent of the delinquent charges.
24 Appendix V.S.A. § 219-28