Lewis v. Town of Brandon

Plaintiffs brought suit against the Town of Brandon seeking declaratory relief in connection with a tax exemption contract entered into by the parties pursuant to 24 V.S.A. § 2741. There being no dispute as to facts, the case was heard on stipulations before the Rutland County Court. The court made findings of fact and conclusions of law, and issued a judgment order granting relief. Defendant has appealed.

24 V.S.A. § 2741 provides that a municipal corporation shall have the power to authorize its legislative branch to enter into tax stabilization contracts with industrial and commercial…