24APPENDIX V.S.A. § 210

The City Council may in its discretion, cause suitable shade trees to be planted along and upon any street or any portion thereof, and upon any public grounds in said City; and may cause to be assessed upon the piece or parcel of land abutting upon such street or public grounds, and benefited by such improvement, the cost of purchasing and planting such trees. The sum so assessed shall not be greater than the amount actually expended for the purchase of such trees and the expense of planting, with an additional sum of 20 percent of that amount; and any trees that may die within three years after having been so planted shall be replaced by the City Council without additional assessment. The City Council shall by resolution direct the amount to be assessed against each piece or parcel of land; and such assessment shall be collected and the payment thereof enforced, with, and in like manner as State, county, and other taxes are collected, and the payment thereof enforced, and such assessments when collected by the Chief Administrative Officer shall be placed in the park fund.