School districts in Vermont are organized generally along town boundary lines with no clear distinction between town and school governmental units. State financial distributions are usually made to the town, and taxes are billed and collected by the town. There is a need for school district reorganization in terms of larger unified or 12-grade school districts, with approximately equal assessed valuations and the power of taxation being the two most important considerations. Additional criteria concern social and economic factors, transportation, geography, and minimum enrollment. (JH)