32 V.S.A. § 4981 — Assessment of tax

(a) A tax determined pursuant to this section is hereby annually assessed upon the grand
list of the unified towns and gores in Essex County.
(b) Annually, the Board of Governors of the unified towns and gores in Essex County shall
prepare a proposed municipal services budget and establish a proposed tax rate for
the unified towns and gores in Essex County for the ensuing year. Annually, on the
second Saturday in September, the Board of Governors shall call a meeting of the residents
and property owners of the unified towns and gores in Essex County for the purpose
of presenting the proposed budget and tax rate based upon the current grand list.
(c) Notice of the meeting and a copy of the proposed budget shall be sent by first-class
mail to all residents and property owners of the unified towns and gores at their
last known address at least 30 days before the meeting. The meeting shall be held
in Essex County. The notice shall include the itemized proposed budget and the proposed
tax rate.
(d) Annually, on or before September 30, the Board of Governors shall adopt a budget and
tax rate and notify the residents and property owners of the unified towns and gores,
the Supervisor, and the appraisers. (