Legal Opinion
American Museum of Fly Fishing, Inc. v. Town of Manchester
Supreme Court of Vermont
Decided February 3, 1989No. 86-377PublishedCited by 41 opinions
1Opinion of the CourtGibson, J.
Plaintiff appeals a declaratory judgment of the Bennington Superior Court determining that plaintiff is not exempt from property taxation under 32 V.S.A. § 3802(4), but that the Town could vote to exempt plaintiff from property taxes pursuant to 32 V.S.A. § 3840. We reverse.
I
Neither party questions the trial court’s findings, which reveal the following relevant facts. Plaintiff is a nonprofit, Vermont corporation, exempt from federal and state income taxation. It was organized for the purpose of “[e]ngaging in, assisting and contributing to the support of exclusively charitable, scientific…
2Cases cited18 opinions
- Hay v. Medical Center Hosp. of VermontSupreme Court of Vermont · 1985
- Experiment in International Living, Inc. v. Town of BrattleboroSupreme Court of Vermont · 1968
- Holbrook Grocery Co. v. Commissioner of TaxesSupreme Court of Vermont · 1948
- English Language Center, Inc. v. Town of WallingfordSupreme Court of Vermont · 1974
- Trustees of Vermont Wild Land Foundation v. Town of PittsfordSupreme Court of Vermont · 1979
13 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Delta Psi Fraternity v. City of BurlingtonSupreme Court of Vermont · 2008
- Our Lady of Ephesus House of Prayer, Inc. v. Town of JamaicaSupreme Court of Vermont · 2005
- MacDonough-Webster Lodge No. 26 v. WellsSupreme Court of Vermont · 2003
- Vermont Alliance of Nonprofit Organizations v. City of BurlingtonSupreme Court of Vermont · 2004
- Howard v. UsiakSupreme Court of Vermont · 2001
36 more not listed; retrieve them via the Exa API.