2005 Vermont Code - § 3405. — Determination of amount; record; lien

§ 3405. Determination of amount; record; lien

At such hearing, the selectmen shall assess each real estate owner outside such municipality benefited by the construction of such sewer, drain or outlet, his proportion of the expense, according to frontage or the benefit received. When such assessment is made and signed by the selectmen or a majority of them, 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.