Section 149-51 - Taxation and collection(b) Responsibility for taxation and collection.(1) The Town Treasurer shall be responsible for tax collection.(3) The Collector of Taxes or Delinquent Taxes may charge and collect such fees and interest as may be fixed by the Selectboard and shall deposit them into the General Fund. Fees and interest established shall not exceed those provided by statute.(c) Manner of collection. (1) The timetable of tax collection in terms of due dates and installments shall be fixed by the Town Treasurer, subject to the approval of the Selectboard.(e) Tax stabilization. (1) The authority to negotiate and grant tax stabilization agreements shall be granted and revoked by the voters.(2) The Selectboard shall negotiate all stabilization agreements when so authorized by the voters.(3) Under this section, the Selectboard shall maintain uniform guidelines outlining the scope and nature of tax stabilization agreements.(4) The Selectboard shall retain final authority on stabilization agreements.(f) Special assessments. (1) The Selectboard shall have the authority to negotiate or impose by ordinance reasonable special assessments or special use charges.(2) The procedures for each special assessment must be outlined and authorized by an ordinance explaining the reason for the assessment, the amounts and basis for the amounts, the collection of the assessments, and all other matters related to the assessment.24 Appendix V.S.A. § 149-51