Alico, LLC v. Somers

ALICO, LLC, ET AL. v. TOWN OF SOMERS ET AL. (SC 20748) Robinson, C. J., and McDonald, D’Auria, Mullins, Ecker, Alexander and Suarez, Js. Syllabus The plaintiffs, A Co. and its sole member, N, appealed to the trial court from the decision of the board of assessment appeals of the defendant town of Somers, Connecticut, which upheld property tax assessments on two motor vehicles owned by A Co. A Co. is a Massachusetts company with offices in Ludlow, Massachusetts, and in Somers. N and his wife, who works for A Co., drive the vehicles every day and garage the vehicles at their home in Somers.…