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LINCOLN STREET v. TOWN OF SPRINGFIELD

No. 91-179.

615 A.2d 1028 (1992)

LINCOLN STREET, INC. v. TOWN OF SPRINGFIELD, Vermont, Bonnie Greer, Delinquent Tax Collector and John O'Brien, Finance Director.

Supreme Court of Vermont.

September 4, 1992.

Attorney(s) appearing for the Case

Agnes S. Hughes and George W. Lamb of Lamb & Hughes, P.C., Springfield, for plaintiff-appellant.

Stephen S. Ankuda of Parker & Ankuda, P.C., Springfield, for defendants-appellees.

Before ALLEN, C.J., and GIBSON, DOOLEY, MORSE and JOHNSON, JJ.

JOHNSON, Justice.

Plaintiff, Lincoln Street, Inc., appeals a decision granting summary judgment in favor of the Town of Springfield. At issue is whether property owned by private individuals and leased to a nonprofit organization for public or charitable use is exempt from property tax pursuant to 32 V.S.A. § 3802(4). The trial court held that, because Lincoln Street leases the subject property from private owners, the property does not qualify for a public use...

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