Planned Parenthood of Vermont, Inc. v. City of Burlington

I disagree with the result reached by the majority and accordingly I feel compelled to file this dissenting opinion explaining my reasons.

The majority declines to review the provisions of 32 V.S.A. § 3802(4), which, as the opinion points out, exempts from taxation “Real and personal estate granted, sequestered or used for public, pious or charitable uses,” on the grounds that the parties agreed on appeal (the reason for such a concession by the defendant escapes me) that § 3802(4) was applicable, and therefore, without more, the subject property is entitled to an exemption.

In my judgment, the…