Mollica v. Division of Property Valuation and Review, 955 A.2d 1171 (Vt. Sup. Ct. 2008)

(“Christmas Cottage” on Christmas tree farm used as sales office and warming hut for customers during Christmas season and rented guest house during off-season remains eligible for enrollment in tax abatement program as farm property; property used as “rental property” only during “non-farm” season and still remained actively used in a “farming” operation during the Christmas tree harvesting season).

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