Legal Opinion
Andrew C. & Margaret R. Sigler Foundation v. Town of Norwich
Supreme Court of Vermont
Decided July 26, 2002No. 01-433PublishedCited by 14 opinions
1Opinion of the CourtSkoglund, J.
The Andrew C. and Margaret R. Sigler Foundation, Inc. (the “Foundation”) is a § 501(c)(3) charitable foundation that operates the Dream & Do Farm (the “Farm”), a state-of-the-art dairy farm on 5.26 acres in Norwich, Vermont. It appeals from a superior court order denying its request for a property tax exemption pursuant to 32 V.S.A. §3802(4). The trial court concluded that the Farm provided direct benefits to a “definite,” rather than “indefinite,” class of persons and, therefore, failed to meet the second prong of the three-part test in American Museum of Fly Fishing, Inc. v. Town of…
2Cases cited12 opinions
- In re M.B.Supreme Court of Vermont · 1994
- American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
- Experiment in International Living, Inc. v. Town of BrattleboroSupreme Court of Vermont · 1968
- Carpenter v. Central Vermont Medical CenterSupreme Court of Vermont · 1999
- Trustees of Vermont Wild Land Foundation v. Town of PittsfordSupreme Court of Vermont · 1979
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Vermont Alliance of Nonprofit Organizations v. City of BurlingtonSupreme Court of Vermont · 2004
- In re Appeal of Tekram PartnersSupreme Court of Vermont · 2005
- Roy v. Woodstock Community Trust, Inc.Supreme Court of Vermont · 2014
- Institute of Professional Practice, Inc. v. Town of BerlinSupreme Court of Vermont · 2002
- Vermont Studio Center, Inc. v. Town of JohnsonSupreme Court of Vermont · 2010
9 more not listed; retrieve them via the Exa API.