Vermont Code § 24 V.S.A. § 3405

Determination of amount; record; lien
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§ 3405. Determination of amount; record; lien
At such hearing, the selectboard shall assess each real estate owner outside such
municipality benefited by the construction of such sewer, drain, or outlet, his or
her proportion of the expense, according to frontage or the benefit received. When
such assessment is made and signed by the selectboard or a majority of it, it shall
be recorded in the office of the town clerk. When so recorded, it shall be a first
lien except taxes and may be enforced, as a tax lien is enforced, upon the land described
in the assessment until the same is paid.

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