City of Norwalk v. Town of New Canaan
Supreme Court of Connecticut
Application in the nature of an appeal from the refusal of the board of relief of the defendant town to erase from the plaintiff’s tax list certain items comprising part of the plaintiff’s system of water-works in New Canaan, which were added to the list by the assessors of that town, brought to and reserved by the Superior Court in Fairfield County, Reed, J., upon an agreed statement of facts, for the advice of this court.
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Application in the nature of an appeal from the refusal of the board of relief of the defendant town to erase from the plaintiff’s tax list certain items comprising part of the plaintiff’s system of water-works in New Canaan, which were added to the list by the assessors of that town, brought to and reserved by the Superior Court in Fairfield County, Reed, J., upon an agreed statement of facts, for the advice of this court. The essential part of the statement of facts is as follows: “In pursuance of said provisions of the charter, and because the necessities of said city and others required…
1Opinion of the CourtThayer, J.
The questions upon which the advice of the court is asked are: “Whether or not, upon the agreed statement of facts, the property of the plaintiff, or any part thereof, as described therein, is liable to taxation by the defendant; and if it is partially liable to taxation, what portion of the same is taxable, and for what amount and in what proportion.”
The list which the plaintiff gave in to the defendant’s assessors included for taxation only the land which was not used for reservoir purposes. This was liable to assessment and properly assessed. West Hartford v. Water Commissioners, 44 Conn.…
2Cases cited4 opinions
- Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
- State v. Travelers InsuranceSupreme Court of Connecticut · 1900
- State v. Travelers InsuranceSupreme Court of Connecticut · 1898
- Field v. Guilford Water Co.Supreme Court of Connecticut · 1906
3Cited by14 opinions
- Ducharme v. City of PutnamSupreme Court of Connecticut · 1971
- Connecticut Light & Power Co. v. Town of OxfordSupreme Court of Connecticut · 1924
- First Federal Savings & Loan Ass'n v. ConnellySupreme Court of Connecticut · 1955
- City of Meriden v. Board of Tax ReviewSupreme Court of Connecticut · 1971
- Guilford-Chester Water Co. v. Town of GuilfordSupreme Court of Connecticut · 1928
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