Legal Opinion
Mesa Leasing Ltd. v. City of Burlington
Supreme Court of Vermont
Decided February 19, 1999No. 98-037PublishedCited by 7 opinions
1Opinion of the CourtMorse, J.
The owner of a commercial excursion vessel operating out of the City of Burlington appeals the superior court’s determination that the City had the authority to impose a personal property tax upon the vessel for years in which it was not physically present in Burlington on April 1, the statutory day of assessment. We conclude that the vessel had a tax situs in Burlington for the years in question, and thus affirm the superior court’s judgment.
The facts are not in dispute. The subject property is the Spirit of Ethan Allen II, a cruise vessel that operates on Lake Champlain from April to…
2Cases cited13 opinions
- Braun v. Board of Dental ExaminersSupreme Court of Vermont · 1997
- Colonial Life & Accident Insurance v. South Carolina Tax CommissionSupreme Court of South Carolina · 1958
- In re G. F.Supreme Court of Vermont · 1982
- Sea-Land Service, Inc. v. County of AlamedaCalifornia Supreme Court · 1974
- Zantop Air Transport, Inc. v. County of San BernardinoCalifornia Court of Appeal · 1966
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3Cited by7 opinions
- Town of Hartford v. JewellSupreme Court of Vermont · 1999
- Flight Options v. State, Dept. of RevenueWashington Supreme Court · 2011
- Flight Options, LLC v. Department of RevenueWashington Supreme Court · 2011
- In Re JewellSupreme Court of Vermont · 1999
- Boileau v. City of BurlingtonSupreme Court of Vermont · 1999
2 more not listed; retrieve them via the Exa API.