Legal Opinion
Town of Victory v. State
Supreme Court of Vermont
Decided October 22, 2004No. 03-196PublishedCited by 20 opinions
1Opinion of the CourtDooley, J.
¶ 1. The Vermont Department of Taxes (State) appeals from an Essex Superior Court decision setting the 1999 fair market value of land owned by the Agency of Natural Resources (ANR) in the Town of Victory (Town). Pursuant to 32 V.S.A. § 3708, the State makes annual payments in lieu of taxes (PILOT) to towns in which ANR owns land. The PILOT payments at issue are based on the appraisal value of the land as set by the director of property valuation and review (PVR), 3 V.S.A § 2289, a division of the Department of Taxes. See 32 V.S.A. § 3708(a) (instructing director of PVR to appraise all…
2Cases cited9 opinions
- Town of Killington v. StateSupreme Court of Vermont · 2001
- State of Vermont Department of Taxes v. Tri-State Industrial Laundries, Inc.Supreme Court of Vermont · 1980
- Conservation Law Foundation v. BurkeSupreme Court of Vermont · 1993
- Town of Killington v. Department of TaxesSupreme Court of Vermont · 2003
- In re Appeal of BeckstromSupreme Court of Vermont · 2004
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In re Williston Inn GroupSupreme Court of Vermont · 2008
- In Re Soon KwonSupreme Court of Vermont · 2011
- In re Confluence Behavioral Health, LLC Conditional Use to Operate a Therapeutic Community Residence Program (Jason Albert, Appellants)Supreme Court of Vermont · 2017
- In Re Appeal of AlbertSupreme Court of Vermont · 2008
- Luck Brothers v. Agency of TransportationSupreme Court of Vermont · 2014
15 more not listed; retrieve them via the Exa API.