Village of Lyndonville v. Town of Burke

This is an appeal before final judgment, pursuant to V.R.A.P. 5(a), for decision of the following issue:

On the basis of the stipulated facts of this case, may the Defendant [Town of Burke] assess a tax on electrical distribution and transmission lines located on rights of way *436within its boundaries, when such lines belong to a utility owned by the Plaintiff [Town of Lyndonville]?

We hold that defendant may assess the tax pursuant to 32 V.S.A. § 3617.

Based on the stipulation, the facts are as follows. Plaintiff operates an electric utility named Lyndonville Electric Department (LED) which serves…