Legal Opinion
In Re Property of One Church Street
Supreme Court of Vermont
Decided August 4, 1989No. 87-480PublishedCited by 28 opinions
1Opinion of the CourtAllen, C.J.
Taxpayer appeals the entry of its nonresidential property in the grand list at 120 percent of fair market value, pursuant to statutory authorization. Taxpayer is a partnership which owns a six-story brick building located at 1-7 Church Street in Burlington. The building formerly housed the Masonic Temple and was renovated for commercial uses in 1985. In 1986 the Legislature amended the Burlington City Charter to state as follows, in relevant part:
Except for the property of utilities subject to the provisions of 30 V.S.A. Chapter 3, all personal and real property set out in the grand list…
2Cases cited25 opinions
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Concordia Fire Insurance Co. v. IllinoisSupreme Court of the United States · 1934
- State v. AuclairSupreme Court of Vermont · 1939
20 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Burlington Electric Department v. Vermont Department of TaxesSupreme Court of Vermont · 1990
- Brigham v. StateSupreme Court of Vermont · 2005
- Robes v. Town of HartfordSupreme Court of Vermont · 1993
- In Re Town Highway No. 20Supreme Court of Vermont · 2012
- Sadie Boyd, Madeline Klein & Town of Whitingham v. StateSupreme Court of Vermont · 2022
23 more not listed; retrieve them via the Exa API.