Legal Opinion
Herrick v. Town of Marlboro
Supreme Court of Vermont
Decided November 9, 2001No. 00-591PublishedCited by 15 opinions
1Opinion of the CourtSkoglund, J.
Plaintiff taxpayer Mark Herrick appeals from a Windham Superior Court finding that his land, which is “sequestered” for “pious” uses, is not exempt from property taxation under 32 V.S.A. § 3802(4). Because Herrick failed to irrevocably dedicate the sequestered property for the “pious” use, he fails to meet the three-prong test set forth and affirmed in our recent line of cases. We therefore affirm the trial court’s denial of tax exempt status on the sequestered lands. To the extent this decision conflicts with Johnson v. Jones, 86 Vt. 167, 83 A. 1085 (1912), it is hereby overruled.
Herrick…
2Cases cited10 opinions
- Payne v. TennesseeSupreme Court of the United States · 1991
- Morrisville Lumber Co., Inc. v. OkcuogluSupreme Court of Vermont · 1987
- American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
- Holbrook Grocery Co. v. Commissioner of TaxesSupreme Court of Vermont · 1948
- Lincoln Street, Inc. v. Town of SpringfieldSupreme Court of Vermont · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In Re Appeal of Bennington School, Inc.Supreme Court of Vermont · 2004
- In re Mountain Top Inn & Resort, JO 1-391 (Katherine Hall, Appellant)Supreme Court of Vermont · 2020
- Dept. of Corrections v. Human Rights CommissionSupreme Court of Vermont · 2006
- Vermont College of Fine Arts v. City of MontpelierSupreme Court of Vermont · 2017
- Roy v. Woodstock Community Trust, Inc.Supreme Court of Vermont · 2014
10 more not listed; retrieve them via the Exa API.