Justia Vermont Supreme Court Opinion Summaries
Articles Posted in Non-Profit Corporations
Housing Our Seniors in Vermont Inc. v. Agency of Commerce & Community Development
A Vermont-based non-profit organization and an LLC challenged a superior court's dismissal of their complaint over a grant they did not receive. The plaintiffs, Housing Our Seniors in Vermont Inc. and Lakemont Retirement Community LLC, argued that the grant provided by the Newport Development Fund Grant Committee to another organization was wrongly awarded. The plaintiffs also alleged a conflict of interest in the committee.However, the Vermont Supreme Court upheld the lower court's decision, reasoning that the plaintiffs lacked standing to challenge the grant award. The court clarified that the plaintiffs had no legal right to receive the grant or to have any specific procedure in the allocation of the grant. The court also dismissed the plaintiffs' argument of specific rules governing the grant process asserting that the grant process was discretionary, and the eligibility criteria did not guarantee any particular process.Consequently, the court affirmed the superior court's dismissal for lack of standing, reinforcing that a legal entitlement or right is essential to establish an injury-in-fact for standing. View "Housing Our Seniors in Vermont Inc. v. Agency of Commerce & Community Development" on Justia Law
Zlotoff Foundation, Inc. v. Town of South Hero
At issue in this case was the tax status of a 9.9-acre parcel of land containing an 11,500-square-foot garage that was owned and used by Zlotoff Foundation, Inc., a nonprofit charitable organization, for the purpose of storing and maintaining a collection of classic automobiles that it displayed at its nearby museum. The trial court ruled that the garage and the land were tax-exempt because they were used for a public purpose. However, it denied the Foundation’s request for a refund of property taxes paid to the Town of South Hero from 2016 to 2018 because the Foundation did not obtain a certificate of authority allowing it to transact business in Vermont until 2019. The Foundation and the Town both appealed. Finding no reversible error, the Vermont Supreme Court affirmed judgment. View "Zlotoff Foundation, Inc. v. Town of South Hero" on Justia Law
Rutland County Parent Child Center, Inc. v. City of Rutland
The City of Rutland appealed a superior court decision that two buildings owned by the Rutland County Parent Child Center (RCPCC) were exempt from property taxation. The City argued neither property met the requirements of the public use tax exemption in 32 V.S.A. 3802(4). RCPCC is one of fifteen parent-child centers in Vermont. Under the statutory definition, a parent-child center is a “community-based organization established for the purpose of providing prevention and early intervention services." The superior court determined on summary judgment that RCPCC’s properties did not qualify for the public school tax exemption but, after a bench trial, decided that RCPCC’s use of the properties in question met the three-prong public use exemption test from American Museum of Fly Fishing, Inc. v. Town of Manchester, 110, 557 A.2d 900 (1989), and that, accordingly, both properties were exempt from property tax assessment. The Vermont Supreme Court found that RCPCC's use of the buildings met all elements of the American Museum of Fly Fishing's test, and affirmed the superior court's judgment. View "Rutland County Parent Child Center, Inc. v. City of Rutland" on Justia Law
Vermont College of Fine Arts v. City of Montpelier
This case concerned the taxable status of Schulmaier Hall, a building owned by the Vermont College of Fine Arts (VCFA), two-thirds of which VCFA rented to agencies of the State of Vermont (State) during the 2013 and 2014 tax years. The City Assessor of the City of Montpelier (City) found the property nonexempt for those tax years. In response, VCFA brought a motion for declaratory judgment in the trial court, and both parties moved for summary judgment. Granting summary judgment for the City, the court found: (1) that VCFA had failed to exhaust its administrative remedies before moving for declaratory judgment but also (2) that the property was not exempt on the merits. Finding no reversible error in the trial court's judgment, the Supreme Court affirmed. View "Vermont College of Fine Arts v. City of Montpelier" on Justia Law
Vermont v. Green Mountain Future
Appellant Green Mountain Future (GMF) appealed the grant of summary judgment, which found that it was a political action committee (PAC) and violated a number of provisions of the Vermont campaign finance laws. GMF argued the trial court erred in not applying a narrowing construction created by the U.S. Supreme Court in "Buckley v. Valeo," (424 U.S. 1 (1976)), to the definition of a PAC under Vermont campaign finance laws, and that without that construction the registration and disclosure laws are unconstitutional under the overbreadth doctrine of the First Amendment and the vagueness doctrine of the Fourteenth Amendment. The State cross-appealed the $10,000 civil penalty assigned by the trial court, asserting that that court abused its discretion by misapplying certain factors and imposing a penalty for only one of GMF's violations. This case largely turned on the scope and continuing vitality of the "magic words" that GMF argued were required by "Buckley." GMF argued that its advertisements were purely issue advocacy and did not seek to affect the outcome of an election, in this case for Governor of Vermont. The State argued that GMF's advertisements were transparently employed to defeat the candidacy of Brian Dubie for Governor, although they did not state so explicitly. The Supreme Court held that the "magic words" were not required to make the applicable campaign finance statute constitutional. The Court affirmed the trial court's decision on summary judgment and the civil penalty, except that it remanded for reconsideration of the penalty for the violation of the identification requirement. View "Vermont v. Green Mountain Future" on Justia Law