Case Title: Subud of Woodstock, Inc. v. Town of Barnard

Citation: 169 Vt. 582, 732 A.2d 749

Docket Number: 

State: vermont

Court: Vermont Supreme Court

Date: 1999-05-10T00:00:00Z

Document:
Subud of Woodstock v. Town of Barnard (98-311); 169 Vt. 582; 732 A.2d 749

[Filed 10-May-1999]

                                 ENTRY ORDER

                       SUPREME COURT DOCKET NO. 98-311

                              APRIL TERM, 1999

Subud of Woodstock, Inc.	       }	APPEALED FROM:
                                       }
                                       }
     v.	                               }	Property Valuation & Review Division
                                       }	
Town of Barnard	                       }
                                       }	DOCKET NO. Windsor 1997-7

             In the above-entitled cause, the Clerk will enter:

       The Town of Barnard appeals from a decision of the Division of
  Property and Valuation  that certain property was entitled to tax-exempt
  status.  The Town contends the Division lacked  jurisdiction to determine
  the tax-exempt status of the property.  We agree, and therefore vacate  the
  judgment.

       Subud of Woodstock, Inc. owns a building and approximately four acres
  in the Town.  In  1976, the Town voted to grant Subud tax exempt status,
  and thereafter exempted the building and  two of the four acres from the
  property tax.  In 1997, the Town voted to rescind the property's  tax
  exempt status.  Thereafter, the Board of Listers assessed the property at
  $97,200.  Subud filed  a grievance with the Listers, who subsequently
  lowered the value to $96,900.  Subud appealed  to the Board of Civil
  Authority, claiming that the property: (1) should be tax exempt because it 
  was used for "pious" purposes under 32 V.S.A. § 3802(4), and (2) was
  assessed at more than its  fair market value.  The Board concluded that the
  property was properly assessed, and that it  lacked the statutory authority
  to decide the tax-exemption question.

       Subud appealed the Board's decision to the Division, again claiming
  that the property  should be exempt because it was used for religious
  purposes, and that it was assessed at more than  its fair market value. 
  The Town objected that the Division lacked authority to determine the tax-
  exempt status of the property.  The Director of the Division denied the
  objection.  At the  subsequent hearing before the appointed appraiser,
  Subud indicated that it was not contesting the  value placed on the
  property, but only the removal of the tax exemption.  Subud then presented 
  evidence that it was a religious organization.  The appraiser concluded
  that the property was used  for religious purposes and, therefore, was
  entitled to be tax exempt.  This appeal followed.

       It is well settled that "[p]ublic administrative bodies have only such
  adjudicatory jurisdiction  as is conferred on them by statute, with nothing
  presumed in favor of their jurisdiction."  Gloss  v. The Delaware and
  Hudson R.R. Co., 135 Vt. 419, 422,