Vt. Stat. tit. 24A § 251-201
The Village may, at an annual or special meeting warned for that purpose as provided in section 202 of this chapter, lay a tax upon the ratable estate within the same, whether of residents or nonresidents, for any of the purposes set forth in this chapter, and the Board of Trustees shall make out a rate bill accordingly and deliver the same to the Treasurer, who shall have the same power to collect such tax as a town treasurer has to collect like taxes in the towns and may in like manner levy on and sell property to satisfy the same. It shall be the duty of the listers of the Town of Bennington in making the grand list of the Town to designate therein such of the ratable estate thereof as shall be within the limits of the Village.
24 Appendix V.S.A. § 251-201