Brattleboro Child Development, Inc. v. Town of Brattleboro

This case arises as a result of the petition of the plaintiff-appellant Brattleboro Child Development, Inc. (BCD) for property tax exemption pursuant to 32 V.S.A. § 3802 (4). The petition was denied at the administrative level below, and the defendant’s opposition to the exemption prevailed in the superior court.

BCD operates a child care facility in Brattleboro in a building it acquired in 1976. It was subsequently assessed $969.00 in property taxes for the tax year 1978 and has paid the taxes since then under protest. The plaintiff asserts tax exempt status under 32 V.S.A. § 3802(4) for…