The purpose of this subchapter is to encourage and assist the maintenance of Vermont’s
productive agricultural land and forestland; to encourage and assist in their conservation
and preservation for future productive use and for the protection of natural ecological
systems and services, including air and water quality, wildlife habitat and wildlife
corridors, enhanced biodiversity, and forest health and integrity; to prevent the
accelerated conversion of these lands to more intensive use by the pressure of property
taxation at values incompatible with the productive capacity of the land; to achieve
more equitable taxation for undeveloped lands; to encourage and assist in the preservation
and enhancement of Vermont’s scenic natural resources; to assist in climate adaptation
and mitigation; and to enable the citizens of Vermont to plan its orderly growth in
the face of increasing development pressures in the interests of the public health,
safety, and welfare. (Added 1977, No. 236 (Adj. Sess.), § 1; amended 2021, No. 105 (Adj. Sess.), § 518, eff. July 1, 2022; amended 2021, No. 146 (Adj. Sess.), § 2, eff. July 1, 2023.)
Plum Creek Maine Timberlands, LLC v. Vermont Dep't of Forests, Parks & Rec. & Vermont Dep't of Taxes, 2016 VT 103 (Vt. 2016). · cites it 2ד32 V.S.A. § 3751. If RBA for purposes of compliance could be measured by averaging harvested and unharvested portions of a stand, then cutting, which offends the protection and proper use purposes, could not be prevented because it could still technically comply with numerical…”
Mollica v. Div. of Prop. Valuation & Review, 2008 VT 60 (Vt. 2008). “” 32 V.S.A. § 3751. Toward that end, any agricultural or forest lands meeting the statutory criteria “shall be eligible for use value appraisal.”
Goodrum v. Vermont Dep't of Taxes, 2014 VT 128 (Vt. 2014). · cites it 2דIts activities generate no income, a point emphasized by the superior court, and it realizes no profits.”
miller v. tilton (Vt. Super. Ct. 2024). “This conveyance is made subject to any and all land use change taxes or liens in favor of the State of Vermont arising under 32 V.S.A. §3751 et seq. as a result of the enrollment of the property in that program.”
William Fulton & Mary Fulton v. Dep't of Forests, Parks, & Rec., 2024 VT 56 (Vt. 2024). “See 32 V.S.A. § 3751 (providing that purpose of statute is, inter alia, “to encourage and assist the maintenance of Vermont’s productive agricultural land and forestland .”
Goodrum v. State of Vermont (Vt. Super. Ct. 2014). “” 32 V.S.A. § 3751. If an individual or entity satisfies the definition of “farmer” in 32 V.”
In re Appeal of Plum Creek Maine Timberlands, LLC (Vt. Super. Ct. 2014). “32 V.S.A. § 3751. An owner who meets the requirements of the program is able to pay property taxes based on the value of the property for its current use (farming or forestry) rather than at the standard that would otherwise apply; that is, the value if the property were put to…”
Egan v. Dep't of Taxes (Vt. Super. Ct. 2005). “See 32 V.S.A. §§ 3751, 3755 (describing the Use Value Appraisal program and eligibility requirements).”
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