Section 123-118 - Special service district(a) By ordinance, enacted as herein provided, the Town of Hardwick may designate, establish, enlarge, and modify the boundaries of certain special service districts, in which are provided municipal services not available elsewhere in the Town. For the cost of providing such municipal services, including the cost of financing capital improvements relating to such services, the Town may assess, levy, and collect annually a special benefit tax upon all property within such special service district.(b) No such special service district may be designated, established, enlarged, or modified without the approval of the residents in said district as existing or proposed, expressed by the affirmative vote of a majority of those residents within said district present and voting at a special meeting thereof.(c) Regular water and sewer charges, fees, and rates shall not be considered a special benefit tax within the meaning of this section, and shall be assessed and collected as provided by general law.24 Appendix V.S.A. § 123-118