Legal Opinion
Vermont Alliance of Nonprofit Organizations v. City of Burlington
Supreme Court of Vermont
Decided June 18, 2004No. 03-436PublishedCited by 33 opinions
1Opinion of the CourtSkoglund, J.
¶ 1. The City of Burlington appeals from a Chittenden Superior Court decision holding that the City had no authority to tax the business personal property of the Vermont Alliance of Nonprofit Organizations (VANPO). We agree that the plain language of 32 V.S.A. § 3618(c)(1) limits the City’s ability to tax business personal property to those of businesses conducted for profit. We affirm.
¶ 2. In response to a tax notice from the City, VANPO requested tax-exempt status for its business personal property on grounds that it was a nonprofit organization. VANPO’s request was denied by the City…
2Cases cited11 opinions
- Hill v. ConwaySupreme Court of Vermont · 1983
- American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
- English Language Center, Inc. v. Town of WallingfordSupreme Court of Vermont · 1974
- Thompson v. Dewey's South Royalton, Inc.Supreme Court of Vermont · 1999
- Holmberg v. BrentSupreme Court of Vermont · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Our Lady of Ephesus House of Prayer, Inc. v. Town of JamaicaSupreme Court of Vermont · 2005
- Shahi v. MaddenSupreme Court of Vermont · 2008
- Begin v. BenoitSupreme Court of Vermont · 2006
- State v. WhiteSupreme Court of Vermont · 2007
- In re OchsSupreme Court of Vermont · 2006
28 more not listed; retrieve them via the Exa API.