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IN RE TAX APP. OF ABBEY CHURCH OF ST. ANDREW

No. 83-280.

485 A.2d 1263 (1984)

In re TAX APPEAL OF ABBEY CHURCH OF ST. ANDREW the Apostle in the Town of Newbury, John H. Perry-Hooker and Susan Hooker (Town of Newbury, Appellant).

Supreme Court of Vermont.

Reargument Denied December 17, 1984.

Attorney(s) appearing for the Case

Reid & Balivet, Newbury, for appellant.

John H. Perry-Hooker, pro se.

Before BILLINGS, C.J., and HILL, UNDERWOOD, PECK and GIBSON, JJ.

GIBSON, Justice.

Appellant Town of Newbury appeals from a decision of the superior court holding that 32 V.S.A. §§ 3802(4) and 3832 exempt property owned by appellees John H. Perry-Hooker and Susan C. Hooker from local property taxes for tax years 1981 and 1982. We reverse.

The property sought to be taxed is a house, along with water, sewer and access rights, located on a two-acre parcel owned by the Town. During the years in question, title to the...

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