Vt. Stat. tit. 24A § 115-101
Annually, the Selectboard shall prepare a highway budget with respect to the operation, maintenance, repair, and construction of Town highways, which budget shall be voted upon as a separate article at each annual Town meeting or a special Town meeting called for that purpose. Voting on the proposed highway budget shall be restricted to only those eligible voters residing in that part of the Town of Enosburgh not within the incorporated limits of the Village of Enosburg Falls. The approved Town highway budget shall be funded by a highway tax to be levied on the grand list of the Town of Enosburgh, representing ratable property situated in that part of the Town not within the incorporated limits of the Village of Enosburg Falls.
24 Appendix V.S.A. § 115-101