the church did not “use the property for the benefit of an indefinite class of people.” In making this argument, plaintiffs relied on our analysis of § 462 in MacDonough-Webster Lodge No. 26 v. Wells, 2003 VT 70, 175 Vt. 382, 834 A.2d 25. There we held that the an.1ytic framework for applying the charitable-use exemption from property taxation contained in 32 V.S.A. § 3802(4) also applied to the charitable-use exemption of § 462. This entailed application of the three-part test for “public” use announced in American Museum of Fly Fishing, Inc. v. Town of Manchester, 151 Vt. 103, 110, 557 A.2d 900, 904 (1989), and later extended to “charitable” use in, among other decisions, Institute of Professional Practice v. Town of Berlin, 174 Vt. 535, 536, 811 A.2d 1238, 1240 (2002) (mem.) (<HOLDING>). ¶ 48. The elements of the American Museum
holding that the mortgaging or conveying of exempt property to a creditor is not against the public policy of the state of michigan and that that the bankrupt had the power to convey to a creditor his existing exemptions resulting in the exempt property not being property of the debtor or the debtors bankruptcy estate holding that a charitable organizations religious purposes will not remove it from the purview of a property tax exemption holding that the debtor could retain exempt property because it was not property of the estate holding that to be exempt from property tax as a public or charitable use the property must meet the american museum test recognizing that exempt property ceases to be property of the estate