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GORDON v. BD. OF CIVIL AUTH. FOR MORRISTOWN

No. 05-245.

910 A.2d 836 (2006)

2006 VT 94

William GORDON v. BOARD OF CIVIL AUTHORITY FOR TOWN OF MORRISTOWN.

Supreme Court of Vermont.

September 1, 2006.

Attorney(s) appearing for the Case

Ronald I. Merelman, Stowe, for Plaintiff-Appellee.

Shapleigh Smith, Jr. and Douglas D. Le Brun of Dinse, Knapp & McAndrew, P.C., Burlington, and Richard C. Sargent, Morrisville, for Defendant-Appellant.

William H. Sorrell, Attorney General, and Charles L. Merriman, Special Assistant Attorney General, Montpelier, for Amicus Curiae State of Vermont.

Present: REIBER, C.J., DOOLEY, JOHNSON, SKOGLUND and BURGESS, JJ.

¶ 1. BURGESS, J.

This case arises out of the Town of Morristown's assessment of real estate property taxes against an airplane hangar owned by William Gordon. The property on which the hangar sits is leased to Gordon by the State, which owns the land. Gordon challenged the tax assessment in Lamoille Superior Court, which held that the hangar was personalty, therefore not taxable as real property, and granted summary judgment in favor of Gordon. The Town appeals...

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