-----Original Message-----
From: Jim Barlow [mailto:jbarlow@vlct.org]
Sent: Tuesday, August 07, 2007 4:36 PM
To: Steven Jeffrey; shurd
Subject: RE: Another Update -- Not the final word
Stuart:
I've spent some time reviewing the statues, case law and
charters. I've
also talked to a few managers and treasurers in town/village
communities.
Unfortunately, nothing has provided any great insight on the
issue you face.
Every charter is a little different and every town and
village does it
differently.
Though I lack a solid legal anchor for my opinion, I agree
with Steve.
Absent a charter provision to the contrary, village
residents are still
obligated to pay town highway taxes. This would be the case even if there
is a village highway department and a village highway tax.
While nothing is stated expressly (or very clearly), there
are sections of
the North Bennington village charter and the Bennington town
charter that,
when read together, would imply that North Bennington
village residents are
not subject to payment of Bennington town highway
taxes. First, the North
Bennington "street commissioner" has charge of the
"building and repairing
of all the highways, streets, lanes, and sidewalks in the
village." Section
601. The
village is authorized to set its own highway tax rate, section
602, and the village trustees are authorized to abate
highway taxes assessed
against village taxpayers. Section 303. On
the town side of the equation,
section 404(h) of the town charter provides, "The
[Town] Manager shall
perform all duties now conferred by law on the road
commissioner in all
areas of the Town, except within such villages as may vote
not to surrender
their charters..."
While standing alone, none of these provisions would exempt
village
residents from town highway taxes, taken together they
probably indicate an
intention that village residents be exempt from payment of
town highway
taxes. Perhaps you might have records of votes or
discussions that might
shed more light on the question.
I know this isn't much, but I hope it helps.
Jim Barlow
Staff Attorney
Vermont League of Cities and Towns
89 Main Street, Suite 4
Montpelier, VT 05602
Jbarlow@vlct.org
(802) 229-9111
(800) 649-7915
(802) 229-2211 (fax)