Vt. Stat. tit. 24A § 133-1105
Notwithstanding any other provision of general law or this charter to the contrary, 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 not within the incorporated limits of the Village of Poultney. The Town highway budget so approved shall be funded by a highway tax to be levied on the grand list of the Town representing ratable property situated in that part of the Town not within the incorporated limits of the Village of Poultney.
24 Appendix V.S.A. § 133-1105