Statutory Interpretation
43 groups with Vermont opinions1883–2026
- Legislative Intent and Construction539 opinions · 1976–2026Statutory construction objective: effectuating legislative intent · Interpreting statutes by plain meaning and legislative intent · Interpreting statutory intent and legislative knowledge
- Statutory Interpretation Principles and Rules396 opinions · 1977–2026Interpreting statutes by presuming plain meaning · Interpreting statutes as a whole and giving effect to every word · Interpreting statutory language based on plain meaning
- Statutory construction; Statutory interpretation; Statutes316 opinions · 1978–2026Statutes in pari materia construed as one system · Avoiding statutory construction leading to irrational results · Statutory construction requires broad interpretation of intent
- Statutory; Language; Meaning184 opinions · 1934–2026Presumption of deliberate statutory language and avoiding surplusage · Interpreting undefined statutory language using plain meaning · Applying canons of statutory construction with caution
- Municipal Law and Local Government Powers165 opinions · 1980–2025Interpreting zoning ordinances under statutory construction principles · Interpreting zoning ordinances using plain meaning and whole ordinance · Interpreting municipal regulations under statutory requirements
- Lenity and Stare Decisis in Construction130 opinions · 1976–2026Sustaining administrative interpretation of statute on appeal · Statutory presumption regarding legal presumptions · Determining statutory interpretation and discretionary relief
- Extrinsic Aids to Legislative Intent111 opinions · 1979–2026Presuming legislative language is inserted advisedly in statute construction · Weight of witness and legislator comments on legislative intent · Presumption of legislative knowledge regarding prior law
- Statutory Retroactivity and Application91 opinions · 1979–2026Interpreting statutory revisions for substantive change · Presumption against implied repeal of statutes · Applying retroactive application of statutory amendments
- Value; Valuation; Market84 opinions · 1976–2026Defining fair market value and equalization inquiry · Evaluating methods for determining fair market value · Presumption of appraisal validity and burden of proof
- Statutory Interpretation of Criminal Law82 opinions · 1978–2026Strict construction of penal statutes versus remedial statutes · Interpreting criminal statutes under the rule of lenity · Applying lenity and federal-state balance to criminal statutes
- Mandatory vs. Discretionary Statutory Language69 opinions · 1979–2025Interpreting mandatory language in statutes as command · Interpreting statutory language: may versus shall · Using external jurisdiction statutes to interpret ambiguous legal language
- Taxation Law and Exemptions68 opinions · 1975–2024Strict construction of tax exemptions and statutory meaning · Upholding property tax distinctions under common benefit clause · Criteria for public use tax exemption
- Statutory Time Limits and Deadlines62 opinions · 1982–2023Determining mandatory versus directory statutory time limits · Determining if statutory time limits are directory · Interpreting statutory time limits as maximum, not minimum
- Statutory Interpretation Methodology62 opinions · 1994–2026Interpreting statutory language and legislative intent
- Statutory; Language; Intent56 opinions · 1981–2026Factors for determining legislative intent regarding strict liability · Cautioning application of statutes consistent with intent · Legitimacy of statutory penalties for test refusal
- Statutory Interpretation and Legislative History46 opinions · 1974–2024Legislative history insufficient to override plain statutory language · Interpreting statutory language without legislative history · Reviewing legislative history and statutory interpretation
- Property; Valuation; Assessment42 opinions · 1976–2026Determining applicable statute for property valuation and appraisal burden · Valuation methods and board discretion in property assessment · Achieving tax equity through uniform property valuation
- License; Suspension; Revocation41 opinions · 1970–2025Reviewing civil license suspension proceedings and defenses · Serving public safety through license suspension scheme · Statute not being penal in nature for license suspension
- Tax; Property; Income40 opinions · 1971–2025Determining property exemption based on primary use · Determining cognizable changes in property conversion · Defining the public benefit purpose of the exemption statute
- Retroactive; Retroactivity; Law36 opinions · 1981–2025Determining when judicial decisions apply prospectively · Applying retroactivity and prospectivity of judicial decisions · Applying common law rule for change in law retroactivity
- Vehicle; Driving; License35 opinions · 1979–2016Interpreting statute intent regarding vehicle stop legality · Defining vehicle operation for statutory purposes · Recognizing public safety threat of drunk driving
- Tax; Assessment; Burden34 opinions · 1980–2020Agency power and taxpayer burden of proof · Taxpayer burden proving property overtaxed · Curing defective service of process in tax appeals
- Ejusdem generis; Meaning; Word34 opinions · 1883–2025Interpreting charge language as a whole · Controlling rule language over reporter's notes · Interpreting statutory terms using ejusdem generis and legislative intent
- Real Property Valuation Principles and Methods32 opinions · 1976–2022Striking town's land value formula lacking location adjustments · Defining and applying income capitalization approach to value · Determining fair market value using sales of comparable properties
- Tax; Statutory; Construction31 opinions · 1978–2024Interpreting statutes and applying tax exemption tests · Interpreting exemption statutes reasonably to achieve purpose · Strict construction of taxing power under section 3659
- Death; Statutory; Estate31 opinions · 1990–2026Determining class of claimants under death statute · Survival statutes allowing estate to pursue decedent's claims · Interpreting statutory language regarding wrongful death statute of limitations
- Property value; Testimony property; Valuation28 opinions · 1988–2026Statute does not limit evidence presentation for fair market value · Evaluating expert testimony and appraiser's discretion · Competency of real property owner to testify about value
- Statutory Interpretation and Meaning24 opinions · 1981–2025Interpreting statutory language by reading in context and scheme · Presumption of substantial effect in statutory amendments · Following explicit statutory definitions over ordinary meaning
- Wildlife; Hunting; Animals19 opinions · 1996–2019Defining pet status beyond traditional property law · Defining dangerousness standard for treatment and intervention · Regulating the keeping of dogs under police power
- Tax; Evasion; Fraud18 opinions · 1969–2024Resolution of conflicting evidence in tax appeals · Breach of professional responsibility for tax evasion · Analyzing gratuity statute and apprendi error claims
- Charitable; Tax exemption; Public charity16 opinions · 1928–2014Defining the focus of the charitable exemption under section 462 · Incidental income does not affect tax-exempt status · Defining the financial status of a nonprofit corporation
- Assessment; Tax; Presumption14 opinions · 1988–2016Presumption of appraisal validity and taxpayer's duty · Burden of proof to overcome tax assessment presumption · Overcoming appraisal presumption and burden of proof
- Meetings; Open; Executive session11 opinions · 1993–2024Interpreting open meeting laws and statutory construction · Ratification curing prior open meeting law violations · Curing sunshine law violations with independent public action
- Income; Tax purposes; Apportionment11 opinions · 1921–2015Determining the nature of gross-up for tax purposes · Taxing foreign corporations based on authorized capital stock · Analyzing residency requirements for tax credit eligibility
- Criminal Record Expungement and Bail Forfeiture Law8 opinions · 1986–2015Discretion in allowing recovery of forfeited bail · Determining proper scope of bail forfeiture · Determining if acquittal requires expunging arrest records
- Tax and Tariff Law Review Procedures6 opinions · 1981–2014Listers' discretion in determining tax matters · Interpreting tariff language: including versus specifying · Analyzing tax rate limitations in annexation agreements
- Depletion; Tax; Debt5 opinions · 1985–1989Determining immateriality of loss of full control
- Courts' authority to order expungement of arrest records · Interpreting statute regarding court discretion to expunge records
- Deducting employer payments to prevent double recovery · Denial of deduction for tax imposed by section
- Applying the actual transaction principle to tax effects · Disregarding form for economic substance in tax transactions · Determining economic substance of corporate transactions
- Determining subjective belief for tax wilfulness
- Determining responsible person under tax statute · Liability for failure to remit withheld employee taxes · Liability for corporate taxes despite lack of active control
- Determining if accident reports are regular business records
Counts are Vermont courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law