The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Streets Division of the Public Works Department, a tax that will, in the judgment of the City Council, be sufficient to assist in meeting such appropriation but the rate shall not exceed three and 87 hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. Such tax shall not be included within the limitation of the amount of tax for City purposes prescribed in section 99 of this charter.
24 Appendix V.S.A. § 3-102b