The taxpayers owned 280.5 acres of property that they used to operate a horse breeding and training business. They also hosted camps and demonstrations and provided riding lessons, cottage rentals, and horse-drawn carriage rides. The Vermont Department of Taxes enrolled the land in the Agricultural and Managed Forest Land Use Program (Current Use Program), but refused to enroll the taxpayers’ buildings in the program, arguing that the taxpayers received more than half of their income from non-farming activities. The taxpayers appealed the Department’s determination, and the Department filed a motion for summary judgment. The court granted the motion, finding that the buildings were not actively used by a farmer as part of a farming operation because the taxpayers did not earn at least one-half of their income from farming. The court noted that a person engaged in farming for recreation or pleasure, rather than profit, was not engaged in farming. Because 32 V.S.A. §3752(7)(A) excluded riding lessons, horse training, and cottage rentals from farming income, more than one-half of the taxpayers’ income was non-farm related. LaBrie v. Vermont. Department of Taxes, No. 302-7-13 Wmcv. 2014 Vt. Super. LEXIS 38 (Vt. Super. Ct. May 9, 2014).