Dodge v. Town of Worcester

This appeal raises the single question of the validity of taxes assessed against the plaintiffs under the authority of 32 V.S.A. § 3610 relating to the taxation of perpetual leased lands by local municipalities. The case was submitted to the trial court on an agreed statement of facts. On the facts presented, the chancellor denied the injunctive relief sought by the plaintiffs’ petition for a declaratory judgment, sustained the validity of the tax assessments and dismissed the petition. The case is here on appeal by the plaintiffs.

The plaintiffs are the successor lessees under perpetual…