GIBSON, Justice.
Defendant Town of Middlebury (Town) appeals an Addison Superior Court order declaring that plaintiff Kingsland Bay School, Inc. (Kingsland) is exempt from property tax pursuant to 32 V.S.A. § 3802(4) and 32 V.S.A. § 3832(7). We affirm.
I.
The facts are not in dispute. Kingsland is a nonprofit corporation which operates a group home on property it owns in Middlebury. Pursuant to one-year contracts with the State of Vermont...
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