In Re Property of One Church Street

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that “once fair classifications have been established, taxpayers within a given classification must be treated alike”
• requiring legislative classifications of taxpayers to be reasonably related to the purpose for which the classification was established, and fairly and equitably applied among like classes of taxpayers
• construing State v. Ludlow Supermarkets, Inc., 141 Vt. 261, 448 A.2d 791 (1982)
• construing State v. Ludlow Supermarkets, Inc., 141 Vt. 261, 448 A.2d 791 (1982)
• Vermont Constitution “does not prohibit taxes that distinguish among classes of taxpayers,” thus upholding nonresidential property tax at 120% of fair market value
• “[0]nce fair classifications have been established, taxpayers within a given classification must be treated alike.”

Source: CourtListener parenthetical corpus (CC0).