Abstract
Holland, Vermont, appealed a trial court judgment that exempted the underground pipes of the International Water Company (IWC) from real property taxes. The town argued that IWC's property did not meet the criteria of the “public‐use” test for exemption because the pipes that passed through town were not dedicated unconditionally to public use. The town said the pipes merely transported water to IWC's reservoir for later distribution to other municipalities. The town also said there was no public benefit until the water actually reached the municipalities that used it.
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