City of New Haven v. Town of East Haven

Opinion

The defendant, the town of East Haven, appeals1 from the judgment of the trial court declaring certain properties owned by the plaintiff, the city of New Haven, located within the defendant’s borders and used in connection with Tweed-New Haven Airport (airport), to be tax exempt pursuant to General Statutes §§ 12-742and 12-81.3The defendant levied taxes *110on the plaintiffs property located within the defendant’s borders after determining that the property had lost its tax exempt status under § 12-74 upon being leased by the plaintiff to the Tweed-New Haven Airport Authority (airport…