MORSE, J.
The owner of a commercial excursion vessel operating out of the City of Burlington appeals the superior court's determination that the City had the authority to impose a personal property tax upon the vessel for years in which it was not physically present in Burlington on April 1, the statutory day of assessment. We conclude that the vessel had a tax situs in Burlington for the years in question, and thus affirm the superior court's judgment.
The...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.