Institute of Professional Practice, Inc. v. Town of Berlin

Appellant Town of Berlin appeals from a declaratory judgment granting appellee Institute of Professional Practice, Inc. property tax exemption for a lot and building located in the Town of Berlin. The Town argues first that the tax exemption in 32 V.S A. § 3802(4) is only available to not-for-profit corporations that provide direct and immediate benefits to the citizens of Vermont and the local community where the corporation is located, and second that property used for administration and management is not tax exempt where other property used by the corporation to provide direct services is…