Legal Opinion

Twin Valley Community Services, Inc. v. Town of Randolph

Supreme Court of Vermont

Decided May 1, 2000No. 99-220PublishedCited by 7 opinions

1Opinion of the Court

The Town of Randolph appeals an Orange Superior Court order declaring that certain property owned by taxpayer Twin Valley Community Services, Inc. was exempt from property taxation pursuant to 32 V.S.A. § 3802(4). The Town claims the court erred in finding the property was unconditionally dedicated to public use. Taxpayer cross-appeals the court’s decision that an adjoining property was not tax exempt pursuant to 32 V.S.A. § 3802(4). We affirm.

The trial court found the following facts. Taxpayer Twin Valley Community Services, Inc. is a Vermont nonprofit corporation organized to further the…

2Cases cited5 opinions

  1. American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
  2. Trustees of Vermont Wild Land Foundation v. Town of PittsfordSupreme Court of Vermont · 1979
  3. Kingsland Bay School, Inc. v. Town of MiddleburySupreme Court of Vermont · 1989
  4. Lincoln Street, Inc. v. Town of SpringfieldSupreme Court of Vermont · 1992
  5. Smith v. OsmunSupreme Court of Vermont · 1996

3Cited by7 opinions

  1. Vermont College of Fine Arts v. City of MontpelierSupreme Court of Vermont · 2017
  2. Herrick v. Town of MarlboroSupreme Court of Vermont · 2001
  3. City of Burlington v. City of South BurlingtonVermont Superior Court · 2016
  4. Fort Ticonderoga Ass'n, Inc. v. Town of OrwellVermont Superior Court · 2012
  5. Macri v. Cooke's Letters, LLCVermont Superior Court · 2013

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