Vt. Stat. tit. 24A § 253-2
By that name may have perpetual succession, and be capable of suing and being sued, may prosecute and defend in any court, may have a common seal, and the same alter at pleasure, and shall be capable of purchasing, holding, and conveying real and personal estate for the use of the Village; and may, at any annual or special meeting warned for that purpose, as provided in this chapter, lay a tax upon the ratable estate within the same, whether residents or nonresidents, for any of the purposes herein mentioned, and the trustees shall make out a rate bill accordingly and deliver the same to the Collector, who shall have the same power to collect such tax as the collector of town taxes, and may in like manner levy on and sell property to satisfy the same, and for want thereof may commit any person to jail against whom the Collector has such a tax.
24 Appendix V.S.A. § 253-2