Vt. Stat. tit. 24A § 253-10
All the territory embraced within the limits of the Village is hereby constituted a highway district of the Town of Troy, and all the highway taxes assessed upon the ratable estate therein shall be paid in money; and the Selectboard of the Town of Troy shall make out a tax bill therefor, and deliver the same seasonably, as required by law, with a warrant for its collection, to the Collector of the Village, who shall collect the same as other taxes of the Village are collected, and pay the same over to the Treasurer of the Village; which money shall be drawn from the Village treasury by the trustees, and shall be expended by them in building, constructing, sustaining, and repairing the streets, highways, walks, alleys, and lanes of the Village, except 15 percent thereof which shall be paid into the treasury of the Town of Troy by the Treasurer of the Village of North Troy for the use of the Town; and no surveyors of highways for the highway district shall be required or chosen by the Town.
24 Appendix V.S.A. § 253-10