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INSTITUTE OF PROF. PRAC. v. TOWN OF BERLIN

No. 01-296.

811 A.2d 1238 (2002)

INSTITUTE OF PROFESSIONAL PRACTICE, INC. v. TOWN OF BERLIN.

Supreme Court of Vermont.

Amended October 2, 2002.

ENTRY ORDER

Appellant Town of Berlin appeals from a declaratory judgment granting appellee Institute of Professional Practice, Inc. property tax exemption for a lot and building located in the Town of Berlin. The Town argues first that the tax exemption in 32 V.S.A. § 3802(4) is only available to not-for-profit corporations that provide direct and immediate benefits to the citizens of Vermont and the local community where the corporation is located,...

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