Legal Opinion

Vermont Transco LLC v. Town of Vernon

Supreme Court of Vermont

Decided September 19, 2014No. 2013-243PublishedCited by 6 opinions

1Per curiam

¶ 1. This property tax appeal concerns the valuation of five electrical substations, seven transmission lines, a fiber-optic fine, land, and utility easements located within the Town of Vernon. Taxpayer Vermont Transco LLC challenges a decision of the state appraiser fixing the 2011 listed value of taxpayer’s utility property in the Town at $92 million. We reverse *587and remand for further findings regarding the lifespan of the property to be used in calculating depreciation, and whether to depreciate the assets in the first year of service.

¶ 2. The equipment at issue in this case was designed…

2Cases cited11 opinions

  1. State v. Ben-Mont CorporationSupreme Court of Vermont · 1994
  2. Beach Properties, Inc. v. Town of FerrisburgSupreme Court of Vermont · 1994
  3. Kachadorian v. Town of WoodstockSupreme Court of Vermont · 1984
  4. Barnett v. Town of WolcottSupreme Court of Vermont · 2009
  5. Vermont Electric Power Co. v. Town of VernonSupreme Court of Vermont · 2002

6 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Leo P. Pratt, III v. Andrew Pallito, Commissioner, Department of CorrectionsSupreme Court of Vermont · 2017
  2. Julio Davila v. Nicholas DemlSupreme Court of Vermont · 2025
  3. Missisquoi Assoc. Hydro c/o Enel Green Power v. Town of SheldonSupreme Court of Vermont · 2022
  4. Missisquoi Assoc. Hydro c/o Enel Green Power v. Town of SheldonSupreme Court of Vermont · 2022
  5. Plum Creek Maine Timberlands, LLC v. Vermont Department of Forests, Parks and Recreation and Vermont Department of TaxesSupreme Court of Vermont · 2016

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API