App 414-404 Budget, appropriation, and assessment; apportionment of taxes

24A V.S.A. § 414-404 (N/A)
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§ 414-404. Budget, appropriation, and assessment; apportionment of taxes

(a) Taxes shall be apportioned among the member municipalities on the basis of relative tonnage or volume of solid waste loads generated by or within each of the member municipalities such that each member municipality shall be assessed a percentage of the sum appropriated equal to the percentage that its solid waste load bears to the total solid waste load generated within the District. The loads shall be determined by the Board of Supervisors and may be based upon actual tonnage or volume delivered, historic tonnage or volume, imputed or estimated tonnage or volume, or guaranteed tonnage or volume whether actually delivered or not.

(b) If, after the first year of operation of any District solid waste facility, the Board of Supervisors determines that prior assessments were substantially inequitable, it shall retroactively adjust prior year assessments such that municipalities overcharged are given a proportionate credit against future assessments and municipalities undercharged are assessed a proportionate surcharge payable over the period that the Board determines will be reasonable.

(c) Thereafter, the Board of Supervisors may from time to time reestablish the percentage of solid waste load that is attributed to each member municipality and adjust the assessments accordingly, but no retroactive adjustments shall be made. (Added 2019, No. M-2, § 2, eff. April 19, 2019.)