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CENTRAL VERMONT HOSP. v. TOWN OF BERLIN

No. 94-591.

672 A.2d 474 (1995)

CENTRAL VERMONT HOSPITAL, INC., et al. v. TOWN OF BERLIN.

Supreme Court of Vermont.

December 15, 1995.

Attorney(s) appearing for the Case

Richard Linton Brock, Sandra E. Levine and James S. Brock of Cheney, Brock, Saudek & Mullett, P.C., Montpelier, for plaintiffs-appellants.

Robert Halpert of Paterson & Walke, P.C., Montpelier, for defendant-appellee.

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

DOOLEY, Justice.

Plaintiffs Central Vermont Hospital, Inc. (CVH) and Woodridge, Inc. appeal the Washington Superior Court's finding that the nursing home facility owned by Woodridge on land leased from CVH is subject to property taxation by defendant Town of Berlin. Plaintiffs claim that a nonprofit nursing home, which benefits hospital patients and is located on land leased to it by a hospital, is exempted from property taxation by 32 V.S.A. § 3802(4), and is...

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