§ 3659. Municipal lands [Effective July 1, 2026; see also 32 V.S.A. § 3659 effective until July 1, 2026]
Land and buildings of a municipal corporation, whether acquired by purchase or condemnation
and situated outside its territorial limits shall be taxed by the municipality in
which such land is situated. Said land shall be set to such municipal corporation
in the grand list of the town or city in which such real estate is located at the
value fixed in the appraisal next preceding the date of acquisition of such property
and taxed on such valuation. The value fixed on such property at each appraisal thereafter
shall be the same per acre as the value fixed on similar property in the town or city.
Improvements made subsequent to the acquisition of the land shall not be taxed; except
that an additional tax not to exceed 75 percent of the appraisal of the land may be
levied in lieu of a personal property tax. Electric utility poles, lines, and pole
fixtures owned by a municipal utility lying beyond its boundaries shall be taxed at
appraisal value as defined in section 3481 of this title. Communications property, as defined in section 3602b of this title, owned by a municipality lying beyond its boundaries shall be taxed at appraisal
value as defined in section 3481 of this title. (Amended 1957, No. 219, § 2, eff. July 1, 1961; 1985, No. 169 (Adj. Sess.), § 2, eff. May 5, 1986; 1987, No. 195 (Adj. Sess.), eff. April 1, 1988; 2023, No. 145 (Adj. Sess.), § 12, eff. July 1, 2026.)
Swanton Vill. v. Town of Highgate, 305 A.2d 586 (Vt. 1973). · cites it 17דThis appeal centers on the construction of 32 V.S.A. § 3659 which reads as follows: *319 “Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside of its territorial limits shall be taxed by the municipality in which such…”
City of Barre v. Town of Orange, 566 A.2d 951 (Vt. 1989). · cites it 5דThe principal issue raised by the Town’s appeal is whether the valuation of the property is controlled by 32 V.S.A. § 3659, as claimed by the City, or by 32 V.”
Vill. of Morrisville Water & Light Dep't v. Town of Hyde Park, 313 A.2d 22 (Vt. 1973). · cites it 9ד*592 In its petition, the plaintiff prayed that the Chancellor declare that the taxation of the plaintiff’s property in the defendant town is governed by 32 V.S.A. § 3659, which reads: Land and buildings of a municipal corporation, whether acquired by purchase or condemnation…”
Vill. of Morrisville W. & L. Dept. v. Town of Hp, 360 A.2d 882 (Vt. 1976). · cites it 3דIt deals with the listed valuation on that property under that section and 32 V.S.A. § 3659, relating specifically to taxation of real estate owned by one municipal corporation and located within the boundaries of another.”
New England Power Co. v. Town of Barnet, 367 A.2d 1363 (Vt. 1976). “2d 22 (1973), we held that under 32 V.S.A. § 3659 (pertaining to the taxation of municipally owned property within another municipality) the burden of proof in establishing substantial compliance with all statutory requirements resided with the taxing authority.”
City of Montpelier v. Town of Berlin, 465 A.2d 1104 (Vt. 1983). · cites it 3דThe court construed 32 V.S.A. § 3659 as allowing an additional tax not to exceed 75% of the appraisal of land on only those parcels owned by the City upon which actual improvements existed.”
Vill. of Lyndonville v. Town of Burke, 505 A.2d 1207 (Vt. 1985). · cites it 2דIn answering the question presented, we must first consider the applicability of 32 V.S.A § 3659, which provides: Land and buildings of a municipal corporation, whether acquired by purchase or condemnation and situated outside of its territorial limits shall be taxed by the…”
Vill. of Morrisville Water & Light Dep't v. Town of Hyde Park, 270 A.2d 584 (Vt. 1970). · cites it 2דBy plaintiff’s petition, it seeks a declaration, that the taxation- of its land in Hyde Park is governed by 32 V.S.A. § 3659, (formerly § 3658). It is alleged and claimed that *4 the listers’ assessment for 1968 was contrary to this section of the statute and that the Town of…”
City of Winooski v. City of Burlington, 575 A.2d 199 (Vt. 1990). · cites it 4דThe City of Winooski appeals the trial court’s decision that imaginary surfaces extending from the Burlington International Airport into airspace over Winooski cannot be assessed and taxed by the City under 32 V.S.A. § 3659. We affirm. Federal Aviation Regulation 14 C.”
City of Burlington v. City of South Burlington (Vt. Super. Ct. 2016). · cites it 18דTaxpayer concedes only that it has not undertaken separate appraisals of those improvements, and contends that it does not have the burden to prove that taxation of the improvements is improper, and that the improvements are not taxable under 32 V.S.A. § 3659 as a matter of law.…”
Int'l Water Co. v. Town of Holland, 641 A.2d 347 (Vt. 1993). “Next, the Town argues it is entitled to tax IWC’s property under 32 V.S.A. § 3659, which provides that “[l]and and buildings of a municipal corporation.”
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