TOWN OF WILLISTON v. PINE RIDGE SCHOOL, INC.

No. 138-73.

321 A.2d 24 (1974)

TOWN OF WILLISTON v. PINE RIDGE SCHOOL, INC.

Supreme Court of Vermont, Chittenden.

June 4, 1974.


Attorney(s) appearing for the Case

William E. Mikell, Burlington, for plaintiff.

James H. Wick, of Dinse, Allen & Erdmann, Burlington, for defendant.

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


SMITH, Justice.

The exemptability under 32 V.S.A. § 3802(4) of the real property owned by a Vermont non-profit educational institution is the issue presented by this appeal. This section provides that among the property which is exempt from this State's property tax is:

(4) Real and personal estate granted, sequestered or used for public, pious or charitable uses; ... and lands owned or leased by colleges, academies or other public schools. . ..

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