Supreme Court of Vermont November 9, 2001, 00-591 (Herrick v. Town of Marlboro)

Skoglund, J.

Plaintiff taxpayer Mark Herrick appeals from a Windham Superior Court finding that his land, which is “sequestered” for “pious” uses, is not exempt from property taxation under 32 V.S.A. § 3802(4). Because Herrick failed to irrevocably dedicate the sequestered property for the “pious” use, he fails to meet the three-prong test set forth and affirmed in our recent line of cases.