Legal Opinion
Dykstra v. Property Valuation & Review Division
Supreme Court of Vermont
Decided March 22, 1991No. 90-566PublishedCited by 6 opinions
1Opinion of the CourtGibson, J.
Frank and Ann Dykstra appeal from an order of the State Board of Appraisers directing them to repay to the state $3,354.07 in tax benefits previously received under the Working Farm Tax Abatement Program (WFTAP), 32 V.S.A. §§ 3764-3775. We affirm.
The Dykstras enrolled their 267-acre New Haven farm in WFTAP beginning April 1, 1989, and thereafter leased the property to their son Andrew to operate as a farm. On April 12, 1990 they conveyed all but 10.11 acres to Joseph W. Devall, who was not a farmer within the meaning of 32 V.S.A. § 3764(5). Mr. Devall continued the lease to Andrew Dykstra,…
2Cases cited2 opinions
- Andrews v. LathropSupreme Court of Vermont · 1974
- Noble v. Delaware & Hudson Railway Co.Supreme Court of Vermont · 1982
3Cited by6 opinions
- State v. MadisonSupreme Court of Vermont · 1995
- State v. PapazoniSupreme Court of Vermont · 1993
- American Casualty Company of Reading, Pennsylvania v. Nordic Leasing, Inc.Court of Appeals for the Second Circuit · 1994
- American Casualty Company of Reading, Pennsylvania v. Nordic Leasing, Inc.Court of Appeals for the Second Circuit · 1994
- State v. PapazoniSupreme Court of Vermont · 1993
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