The trustees may make a grand list for the Village at any time prior to voting a tax, on the following basis: the Town grand list of Troy, comprised within the limits of the Village, shall constitute such grand list, and the trustees shall deduct therefrom all real estate lying and being without the limits of the Village, as near as may be, and such list, when completed, shall be final and conclusive upon all concerned.
24 Appendix V.S.A. § 253-15