Vt. Stat. tit. 20 § 2601
A fire district may vote to adopt the town manager system in compliance with 24 V.S.A. chapter 37. It may vote a tax upon the taxable estate for the protection of property in the district from damage by fire; for the acquisition, construction, and maintenance of sewers and sewage treatment works; sidewalks; public parks; water works, water companies, and equipment and real estate used in connection therewith, including reservoirs and dams; for lighting; and for other lawful purposes. The prudential committee and collector shall have the same power in assessing, levying, and collecting the tax, as town officers have in assessing and collecting town taxes, including the collection of interest on overdue taxes. The prudential committee may expend such sums for acquiring, constructing, and maintaining sewers and sewage treatment works; sidewalks; public parks; water works, water companies, and all equipment and real estate used in connection therewith, including reservoirs and dams; and for lighting purposes as the fire district may vote. The committee may use and occupy such portions of the highways within the district as may be necessary for constructing and maintaining sewers and sewage treatment works; sidewalks; public parks; water works and mains, and for lighting purposes.
20 V.S.A. § 2601