University of Vermont v. Town of Mendon

Plaintiff-appellant instituted a declaratory judgment action in the Rutland Superior Court claiming that acreage owned by it in the Town of Mendon was exempt from property taxes as “ [s] uch lands are held for educational purposes.” The trial was concerned solely with this issue, and the trial court issued findings, conclusions and an order dated April 5, 1977, decreeing that such lands were not being held for educational purposes.

Plaintiff’s notice of appeal was filed August 15, 1977. On the face of the record, the appeal is not timely under V.R. A.P. 4, since the notice was not filed within…