Sherburne Corporation v. Town of Sherburne

On the slopes of Mt. Killington, on forest land owned by the State of Vermont, private capital has developed an extensive ski area and winter sports facility. This investment has been actively *482encouraged by the State to add to the economic growth of the area, and of Vermont generally. The developer, a Vermont corporation, is before this Court as plaintiff in a declaratory judgment action, to determine whether or not the ski lift installations and associated structures are properly taxable to it. The lower court confirmed the right of the defendant town to levy the tax assessed, by finding…