24APPENDIX V.S.A. § 42

The Mayor, City Council, and assessors shall constitute a Board for the Abatement of Taxes and also for the Abatement of Special Assessments, or any part thereof, for sewers and street improvements, whenever the same are illegal or in the judgment of the Board cannot be collected or are manifestly unjust. Meetings of such Board shall be convened in the manner herein prescribed for calling special meetings of the City Council; and notice thereof signed by the Mayor or Chief Administrative Officer, shall be given to all taxpayers by the publication of such notice for two days in all the daily newspapers printed in said City, the first of which publications shall be not more than 10 days, and the last not less than three days prior to said meeting. Whenever any special assessment, or any part thereof, for sewers or street improvements is abated, the Chief Administrative Officer shall make a minute of such abatement on the original assessment on file in his or her office on the margin of the record thereof.