In Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971), the Town of Shelburne argued that two houses on the museum property were likewise not exempt from tax under 3802(4). The Court held that one house, where the museum director lived, was exempt because the director was required to live in the house, he made himself available at all times, and he performed many of his job duties there. 129 Vt. at 344, 278 A.2d at 721. The landscaper's house was not tax exempt because the museum did not require the landscaper to live there, and he did not do any work in the house for the museum. Id. at 345, 278 A.2d at 721. As the trial court noted in its declaratory judgment, the use of the museum director's house is "essentially identical to the bookkeeping, payroll and executive functions which IPP conducts on the property in question."