Legal Opinion

Barrett v. Town of Warren

Supreme Court of Vermont

Decided September 16, 2005No. 03-545PublishedCited by 18 opinions

1Opinion of the CourtReiber, J.

¶ 1. The Town of Warren appeals a decision by the state appraiser reducing the listed value of taxpayer William Barrett’s condominium from its fair market value of $36,000 to $24,000 to reflect a deduction for “intangible assets” worth $12,000. We reverse.

¶ 2. Taxpayer owns a condominium in the Bridges Condominium Complex (Bridges), a group of 100 units whose owners are members of the Bridges Owners’ Association, Inc. The town listers entered the *135condominium in the Warren grand list for 2002 at a value of $36,000. This value was based on a town-wide reappraisal, adjusted to reflect the unit’s…

2Cases cited17 opinions

  1. Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1959
  2. Roehm v. County of OrangeCalifornia Supreme Court · 1948
  3. Sondergeld v. Town of HubbardtonSupreme Court of Vermont · 1988
  4. Beach Properties, Inc. v. Town of FerrisburgSupreme Court of Vermont · 1994
  5. Town of Barnet v. Central Vermont Public Service Corp.Supreme Court of Vermont · 1973

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3Cited by18 opinions

  1. Franks v. Town of Essex, Rockingham Area Community Land Trust v. Town of RockinghamSupreme Court of Vermont · 2013
  2. Dewey v. Town of WaitsfieldSupreme Court of Vermont · 2008
  3. Zurn v. City of St. AlbansSupreme Court of Vermont · 2009
  4. Jackson Gore Inn, Adams House v. Town of LudlowSupreme Court of Vermont · 2020
  5. In re Bilmar Team CleanersSupreme Court of Vermont · 2015

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