(a) The Town may levy local taxes in such form as authorized by the General Assembly. Any such taxes must first be considered by the Selectboard or the school directors and then approved by the Representative Town Meeting.

(b) Special tax districts, for the purpose of raising revenue for specific projects, may be established and special taxes may be levied upon the taxpayers in those districts. (See 24 V.S.A. chapter 87)

(c) The Selectboard or school directors may establish user fees for specific services provided by it and for the use of its facilities. User fees shall be based on the cost and value of services provided or on the extent of use of facilities and may take into consideration prior subsidy through taxation. (Amended 2003, No. M-6, § 2; 2011, No. M-10 (Adj. Sess.), § 2, eff. April 27, 2012.)