IN RE ALOHA FOUNDATION, INC.

No. 102-75.

360 A.2d 74 (1976)

In re ALOHA FOUNDATION, INC.

Supreme Court of Vermont.

April 6, 1976.


Attorney(s) appearing for the Case

Harry A. Black, of Black & Plante, White River Junction, for Aloha Foundation, Inc.

Otterman & Allen, Bradford, for Towns of Fairlee and West Fairlee.

Before BARNEY, C. J., and DALEY, LARROW, and BILLINGS, JJ., and SHANGRAW, C. J. (Ret.), Specially Assigned.


BARNEY, Chief Justice.

This case is the consolidation of two tax appeals. The plaintiff, a non-profit corporation, owning lands in the Towns of Fairlee and West Fairlee, on which it operates summer camps, claims that the property is exempt from taxation under the provisions of 32 V.S.A. § 3802. On appeal to the Orange Superior Court from the respective boards of civil authority, the court found that the claimed exemption was not applicable. Appeal here followed...

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