VERMONT STUDIO CENTER v. TOWN OF JOHNSON

No. 09-361.

5 A.3d 904 (2010)

2010 VT 59

VERMONT STUDIO CENTER, INC. v. TOWN OF JOHNSON.

Supreme Court of Vermont.

July 2, 2010.


Attorney(s) appearing for the Case

Charles L. Merriman of Tarrant, Marks & Gillies, Montpelier, for Plaintiff-Appellant.

David A. Barra of Unsworth & Barra, PLC, Essex Junction, for Defendant-Appellee.

William H. Sorrell , Attorney General, and Suzanne M. Monte , Assistant Attorney General, Montpelier, for Amicus Curiae State of Vermont.

Present: REIBER, C.J., JOHNSON, SKOGLUND and BURGESS, JJ., and CRAWFORD, Supr. J., Specially Assigned.


BURGESS, J.

¶ 1. In this appeal, we must decide if real property owned by Vermont Studio Center, Inc. (VSC) is exempt from property tax under 32 V.S.A. § 3802(4). VSC maintains that its real estate is put to a "public use" and that it is therefore entitled to an exemption. The superior court rejected this argument and granted summary judgment to the Town of Johnson. We affirm.

¶ 2. The following facts are undisputed. VSC is a nonprofit corporation...

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