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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3610 (2026)

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Subchapter 001 : SUBJECTS AND MANNER OF TAXATION

(Cite as: 32 V.S.A. § 3610)
Notes of Decisions
Cited in 9 cases, 1971–2016 · leading case: Weyerhaeuser Co. v. Town of Hancock, 559 A.2d 158 (Vt. 1989).
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Weyerhaeuser Co. v. Town of Hancock, 559 A.2d 158 (Vt. 1989). · cites it 2× “Taxpayer first contends that the Board erred in taxing the 100-acre parcel, since the lease was not a “perpetual lease” under 32 V.S.A. § 3610(a), 2 which defines such a lease as one including every leasehold interest in land located in Vermont, and every estate in Vermont land…”
Broughton v. Town of Charlotte, 356 A.2d 520 (Vt. 1976). “Obviously, then, the rule to be followed in Vermont in respect to real property other than the lease lands, a fact accounted for by the Legislature in 32 V.S.A. § 3610(d), is that there can be no freedom from taxation unless the property is both owned by a qualified body and…”
Townsend v. Town of Middlebury, 365 A.2d 515 (Vt. 1976). “However, we believe that any attempted fraud of this nature would be readily discoverable through resort to the judicial process.”
Dodge v. Town of Worcester, 282 A.2d 799 (Vt. 1971). · cites it 2× “This appeal raises the single question of the validity of taxes assessed against the plaintiffs under the authority of 32 V.S.A. § 3610 relating to the taxation of perpetual leased lands by local municipalities.”
Mikell v. Town of Williston, 285 A.2d 713 (Vt. 1971). “At the close of the case the chancellor then, by judgment order, denied relief and dismissed the action. This appeal followed. The original " petition also raised an issue concerning the constitutionality of the tax exempt status of these lands," as.”
Lesage, McNeil & Mostrom v. Colchester, Marchelewicz v. Colchester, In re Colchester Leased Lands, 2013 VT 48 (Vt. 2013). · cites it 2× “This provision requires towns to list perpetual leases as real estate to be taxed to the lessee, with certain exemptions and conditions.”
Jacobs v. Moffatt (Vt. Super. Ct. 2014). · cites it 4× “2 In fact, 32 V.S.A. § 3610 specifically provides for the taxation of perpetual leases.”
Charles Jackson, III v. Town of West Haven (Vt. 2016). · cites it 2× “The court upheld the Town’s assessment, ruling that plaintiff remained liable for the taxes on the entire parcel, including the leased portion, under 32 V.S.A. § 3610(a), which applies to the “taxation of perpetual leased lands” and defines the latter to include every leasehold…”
Lesage v. Town of Colchester (Vt. Super. Ct. 2005). “The Lesages’ lack of a written lease may be an “element” in determining fair market value, but it depends on the specific facts of this case.”
— Vt. Stat. Ann. tit. 32, § 3610(a) — 4 cases
Weyerhaeuser Co. v. Town of Hancock, 559 A.2d 158 (Vt. 1989). “Taxpayer first contends that the Board erred in taxing the 100-acre parcel, since the lease was not a “perpetual lease” under 32 V.S.A. § 3610(a), 2 which defines such a lease as one including every leasehold interest in land located in Vermont, and every estate in Vermont land…”
Lesage, McNeil & Mostrom v. Colchester, Marchelewicz v. Colchester, In re Colchester Leased Lands, 2013 VT 48 (Vt. 2013). “This provision requires towns to list perpetual leases as real estate to be taxed to the lessee, with certain exemptions and conditions.”
Jacobs v. Moffatt (Vt. Super. Ct. 2014). “2 In fact, 32 V.S.A. § 3610 specifically provides for the taxation of perpetual leases.”
Charles Jackson, III v. Town of West Haven (Vt. 2016). “The court upheld the Town’s assessment, ruling that plaintiff remained liable for the taxes on the entire parcel, including the leased portion, under 32 V.S.A. § 3610(a), which applies to the “taxation of perpetual leased lands” and defines the latter to include every leasehold…”
— Vt. Stat. Ann. tit. 32, § 3610(b) — 1 case
Charles Jackson, III v. Town of West Haven (Vt. 2016). “The court upheld the Town’s assessment, ruling that plaintiff remained liable for the taxes on the entire parcel, including the leased portion, under 32 V.S.A. § 3610(a), which applies to the “taxation of perpetual leased lands” and defines the latter to include every leasehold…”
— Vt. Stat. Ann. tit. 32, § 3610(c) — 1 case
Weyerhaeuser Co. v. Town of Hancock, 559 A.2d 158 (Vt. 1989). “Taxpayer first contends that the Board erred in taxing the 100-acre parcel, since the lease was not a “perpetual lease” under 32 V.S.A. § 3610(a), 2 which defines such a lease as one including every leasehold interest in land located in Vermont, and every estate in Vermont land…”
— Vt. Stat. Ann. tit. 32, § 3610(d) — 1 case
Broughton v. Town of Charlotte, 356 A.2d 520 (Vt. 1976). “Obviously, then, the rule to be followed in Vermont in respect to real property other than the lease lands, a fact accounted for by the Legislature in 32 V.S.A. § 3610(d), is that there can be no freedom from taxation unless the property is both owned by a qualified body and…”
— Vt. Stat. Ann. tit. 32, § 3610(e) — 1 case
Lesage v. Town of Colchester (Vt. Super. Ct. 2005). “The Lesages’ lack of a written lease may be an “element” in determining fair market value, but it depends on the specific facts of this case.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.