Vill. of Lyndonville v. Town of Burke, 505 A.2d 1207 (Vt. 1985). · cites it 3ד5(a), for decision of the following issue: On the basis of the stipulated facts of this case, may the Defendant [Town of Burke] assess a tax on electrical distribution and transmission lines located on rights of way *436 within its boundaries, when such lines belong to a utility…”
Vermont Elec. Power Co. v. Town of Cavendish, 611 A.2d 389 (Vt. 1992). “2d 1207, 1210 (1985), in which we held that certain utility property should be taxed as business personalty in accordance with 32 V.S.A. §§ 3617 and 3618 rather than as realty.”
Weyerhaeuser Co. v. Town of Hancock, 559 A.2d 158 (Vt. 1989). “Section 3618 and the three-part “fixtures” test, however, apply only where a town has voted under 32 V.S.A. § 3617 not to tax inventory, which the Town has declined to do.”
Grand Union Co. v. City of Winooski, 566 A.2d 398 (Vt. 1988). “See 32 V.S.A. § 3617. There is no dispute that the City’s inventory tax was eliminated for the April 1, 1986 grand list and that the correct appraisal value of taxpayer’s machinery and business equipment, based on net book value, was $40,702.”
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