SWANTON VILLAGE v. TOWN OF HIGHGATE

No. 163-72.

305 A.2d 586 (1973)

SWANTON VILLAGE v. TOWN OF HIGHGATE.

Supreme Court of Vermont, Franklin.

May 22, 1973.


Attorney(s) appearing for the Case

W. Jay Chaffee, Swanton, for plaintiff.

Lawrence A. Wright, of Gravel & Shea, Burlington, for defendant.

Before SHANGRAW, C. J., and BARNEY, SMITH, KEYSER and DALEY, JJ.


DALEY, Justice.

This appeal centers on the construction of 32 V.S.A. § 3659 which reads as follows:

"Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside of its territorial limits shall be taxed by the municipality in which such land is situated. Said land shall be set to such municipal corporation in the grand list of the town or city in which such real estate is located at the value fixed...

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