Paul Dinto Electrical Contractors, Inc. v. City of Waterbury

Opinion

BORDEN, J.

The sole issue in this appeal1 is whether a corporation’s motor vehicles are properly assessed *708for personal property taxes in the town in which the corporation maintains its principal place of business, or in the towns in which the vehicles are actually located, that is, where they are regularly parked or garaged. The defendant appeals from the judgment of the trial court granting the plaintiffs motion for summary judgment and denying the defendant’s motion for summary judgment. The effect of this judgment was that the vehicles properly would be assessed in the towns where…