Vt. Stat. Ann. tit. 24, § 3253

A special assessment may be apportioned among the properties to be benefited thereby according to the listed value of such properties in the grand list, the frontage thereof, the added value accruing to each property by reason of the public improvement for which such assessment is made, or by any method other than the foregoing that results in a fair apportionment of the cost of the improvement in accordance with the benefits received.