Vt. Stat. tit. 24A § 207-30
The Bellows Falls Village corporation is hereby authorized and empowered to acquire by gift or purchase land inside or outside the corporate limits of the Village corporation to be held by it and used as a public park and public playground. The Village, for the purpose of purchasing land for the park and playground, and to pay for the same and for improvement and maintenance, is hereby authorized to levy and collect, from year to year, such taxes upon the rateable estate of the Village as may be necessary, to borrow money, to pay the purchase price, and to issue its bonds or notes for that purpose, provided that all taxes laid and all loans authorized shall be only by virtue of a majority vote of the Village voters present and voting at a meeting duly warned and held for that purpose.
24 Appendix V.S.A. § 207-30