Vt. Stat. tit. 24A § 703-13
When a demand is made upon the District for the payment of an execution issued against it and the District has no available funds to pay the same, the Board of Water Commissioners shall compute the shares of each member town in such execution, with costs, interest, and other charges, to be paid by it in accordance with the formula established in subsection 12(b) of this chapter and shall give notice of the amount thereof to the legislative branch of each member town, or to the legislative branch of the containing Town in the case of contained municipalities. The gallonage shares shall be computed for this purpose on the basis of the calendar year on account of which the liability arose or, if such year is then in process, on the basis of the next preceding calendar year. Each member town through its proper officers shall forthwith pay to the Treasurer of the District its shares, and the shares of its contained municipalities, of such execution and any charges. To the extent that any such shares of the same shall not already have been raised by taxation in accordance with this act, the legislative branch shall forthwith assess and have collected taxes in the applicable taxing districts sufficient to pay the same in the manner its other taxes are assessed and collected.
24 Appendix V.S.A. § 703-13