Goodrum v. Vermont Department of Taxes

Petitioners Garfield and Lucille Goodrum owned 41.54 acres in Reading; all but two acres of land surrounding their home was enrolled in the UVA Program as undeveloped forest land. The Goodrums formed Turtle Hill Farm of Vermont Animal Sanctuary, Inc. (THF), a non-profit corporation whose mission is to rescue, rehabilitate, foster, and adopt out animals, including horses, chickens, rabbits, and guinea pigs. The Goodrums leased four barns and two sheds to THF. THF is funded almost exclusively by donations, which it uses to cover its operating expenses. Most of the donations come from the Goodrums. In 2010, the Goodrums applied to enroll the barns and sheds leased to THF in the UVA Program, which would exempt the buildings from property taxation, but the Department of Taxes Division of Property Valuation and Review (PVR) determined that the buildings were ineligible. The Goodrums appealed to the Director of PVR, who also determined that the buildings were ineligible. The Goodrums then appealed to the superior court, and both parties moved for summary judgment. The court granted PVR's motion, concluding that the buildings are not eligible for enrollment because THF did not operate for gain or profit and is therefore not a farmer under 32 V.S.A. 3752(7). The Goodrums appealed. Finding no reversible error, the Supreme Court affirmed.View "Goodrum v. Vermont Department of Taxes" on Justia Law