Legal Opinion
Lincoln Street, Inc. v. Town of Springfield
Supreme Court of Vermont
Decided September 4, 1992No. 91-179PublishedCited by 13 opinions
1Opinion of the CourtJohnson, J.
Plaintiff, Lincoln Street, Inc., appeals a decision granting summary judgment in favor of the Town of Springfield. At issue is whether property owned by private individuals and leased to a nonprofit organization for public or charitable use is exempt from property tax pursuant to 32 V.S.A. § 3802(4). The trial court held that, because Lincoln Street leases the subject property from private owners, the property does not qualify for a public use tax exemption. We affirm.
The facts are not in dispute. Lincoln Street is a private, nonprofit Vermont corporation that serves mentally retarded persons…
2Cases cited12 opinions
- Burlington Electric Department v. Vermont Department of TaxesSupreme Court of Vermont · 1990
- Kelly v. Town of BarnardSupreme Court of Vermont · 1990
- 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
- Wolfe v. YudichakSupreme Court of Vermont · 1990
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Vermont Alliance of Nonprofit Organizations v. City of BurlingtonSupreme Court of Vermont · 2004
- Vermont College of Fine Arts v. City of MontpelierSupreme Court of Vermont · 2017
- Roy v. Woodstock Community Trust, Inc.Supreme Court of Vermont · 2014
- Herrick v. Town of MarlboroSupreme Court of Vermont · 2001
- Andrew C. & Margaret R. Sigler Foundation v. Town of NorwichSupreme Court of Vermont · 2002
8 more not listed; retrieve them via the Exa API.