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VILLAGE OF LYNDONVILLE v. TOWN OF BURKE

No. 83-492.

505 A.2d 1207 (1985)

VILLAGE OF LYNDONVILLE v. TOWN OF BURKE, Town of East Haven, and Town of Groton.

Supreme Court of Vermont.

December 13, 1985.

Attorney(s) appearing for the Case

Emily S. Davis and James C. Gallagher, of Downs Rachlin & Martin, St. Johnsbury, for plaintiff-appellant.

Charles T. Shea and Norman Williams of Gravel, Shea & Wright, Ltd., Burlington, for defendant-appellee.

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

PECK, Justice.

This is an appeal before final judgment, pursuant to V.R.A.P. 5(a), for decision of the following issue:

On the basis of the stipulated facts of this case, may the Defendant [Town of Burke] assess a tax on electrical distribution and transmission lines located on rights of way within its boundaries, when such lines belong to a utility owned by the Plaintiff [Town of Lyndonville]?

We hold that defendant may assess the tax pursuant to...

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