Vt. Stat. tit. 24A § 207-3
The inhabitants within the bounds of the original first school district in the Town of Rockingham in the County of Windham, and their successors forever, are hereby constituted a body politic and corporate, by the name of the "Bellows Falls Village Corporation" and by that name may sue and be sued; may have a common seal and alter the same at pleasure; and shall have power to purchase, hold, and convey real estate for the use of the Village, and its departments, and shall have the power to purchase, hold, and convey personal estate through its Board of Trustees, and may tax themselves and levy and collect taxes for the purposes described in this charter or to carry into effect any legal vote or bylaw of the Village, providing that no tax shall be laid or collected without the consent of the majority of the legal voters of said Village present at a meeting duly warned and agreeable to the provisions of this charter.
24 Appendix V.S.A. § 207-3