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SIGLER v. TOWN OF NORWICH

No. 01-433.

807 A.2d 442 (2002)

Andrew C. and Margaret R. SIGLER FOUNDATION v. TOWN OF NORWICH.

Supreme Court of Vermont.

July 26, 2002.

Attorney(s) appearing for the Case

Geoffrey J. Vitt and Eric D. Jones of Vitt & Jones, PLC, Norwich, and Robert B. Hemley and Johan W.E. Maitland of Gravel & Shea, Burlington, for Plaintiff-Appellant.

Glenn C. Howland of McKee, Giuliani & Cleveland, P.C., Montpelier, for Defendant-Appellee.

Present: AMESTOY, C.J., DOOLEY, MORSE, JOHNSON and SKOGLUND, JJ.

SKOGLUND, J.

The Andrew C. and Margaret R. Sigler Foundation, Inc. (the "Foundation") is a § 501(c)(3) charitable foundation that operates the Dream & Do Farm (the "Farm"), a state-of-the-art dairy farm on 5.26 acres in Norwich, Vermont. It appeals from a superior court order denying its request for a property tax exemption pursuant to 32 V.S.A. § 3802(4). The trial court concluded that the Farm provided direct benefits to a "definite," rather than ...

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