Vt. Stat. tit. 24A § 3-263
The City Council shall have power, without such petition, to make one or more of the improvements above specified, and to assess against the owner or owners of the lands or buildings abutting upon such street, lane, or alley, and adjoining the part where such improvements shall be made, whether made upon petition or otherwise, so much of the cost and expense of making such improvements as it shall judge such lands or buildings to be benefited thereby; but in no case shall the cost and expense of making such improvements be assessed against the abutting owner on either side of any such street or portion thereof in excess of one-half of such cost and expense in the construction of sidewalks, or in excess of one-fourth of such cost and expense in the making of any of the other improvements specified in the preceding section and the City shall pay one-half of the cost and expense of all improvements therein mentioned, provided that all assessments for street improvements heretofore made shall remain in full force and effect until paid or abated.
24 Appendix V.S.A. § 3-263