University of Vermont v. Town of Essex

Smith, J,

The University of Vermont and State Agricultural College, hereinafter termed UVM, brought separate actions for declaratory judgment against the defendant towns seeking a determination of a continuing dispute between UVM and the towns, on whether or not the towns were entitled to be paid property taxes assessed against real property of-UVM located in the respective towns. After hearings on the consolidated actions, the Chancellor below made findings of fact and entered judgment orders and decrees adjudging that the property of the plaintiff, UVM, was exempt from taxation in each of…