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PRESIDENT AND FELLOWS v. TOWN OF HANCOCK

No. 84-495.

514 A.2d 1061 (1986)

PRESIDENT AND FELLOWS OF MIDDLEBURY COLLEGE v. TOWN OF HANCOCK.

Supreme Court of Vermont.

July 11, 1986.

Attorney(s) appearing for the Case

James W. Spink of Dinse, Erdmann & Clapp, Burlington, for plaintiff-appellee.

Ketcham & Jackson, Middlebury, for defendant-appellant.

Before HILL, PECK, GIBSON and HAYES, JJ., and BARNEY, C.J., (Ret.), Specially Assigned.

PECK, Justice.

The defendant, Town of Hancock, appeals an order of the Addison Superior Court declaring that Middlebury College is entitled to a property tax exemption for the tract of land known as the Middlebury College Snow Bowl located in Hancock, Vermont. We reverse.

In analyzing the case before us, it is necessary to examine carefully two statutory provisions: 32 V.S.A. § 3802(4), and 32 V.S.A. § 3832(7). Construing these statutes in pari materia...

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