Case Title: Sigler Foundation v. Town of Norwich

Citation: 174 Vt. 129, 807 A.2d 442

Docket Number: 

State: vermont

Court: Vermont Supreme Court

Date: 2002-07-26T00:00:00Z

Document:
Sigler Foundation v. Town of Norwich (2001-433); 174 Vt. 129; 807 A.2d 442

[Filed 26-Jul-2002]


       NOTICE:  This opinion is subject to motions for reargument under
  V.R.A.P. 40 as well as formal revision before publication in the Vermont
  Reports.  Readers are requested to notify the Reporter of Decisions,
  Vermont Supreme Court, 109 State Street, Montpelier, Vermont 05609-0801 of
  any errors in order that corrections may be made before this opinion goes
  to press.


                                No. 2001-433


  Andrew C. and Margaret R. Sigler               Supreme Court
  Foundation	
                                                 On Appeal from
       v.	                                 Windsor Superior Court


  Town of Norwich and 	                         June Term, 2002
  Town of Norwich, Board of Listers


  Alan W. Cheever, J.
      
  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 "indefinite" class of persons, and therefore,
  failed to meet the second prong of the three-part test in American Museum
  of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 110, 557 A.2d 900,
  904 (1989).  Because we find that the Farm directly benefits an indefinite
  class of persons who are part of the 

 

  public, we reverse the trial court's order denying the Foundation tax
  exempt status.  In so doing we also clarify proper application of this
  Court's prior precedent handed down in New York Institute for Education of
  the Blind v. Town of Wolcott, 128 Vt. 280, 286,