Legal Opinion
Promoting Enduring Peace, Inc. v. City of Milford
Connecticut Appellate Court
Decided May 25, 2004No. AC 24600PublishedCited by 2 opinions
1Opinion of the Court
Opinion
PETERS, J.
In this tax appeal, a charitable organization claims that it is entitled to an exemption from a local property tax for property that it uses as its headquarters and as the residence of its executive director. Charitable organizations, although exempt from federal and state income taxes, must pay local property taxes unless their property is used “exclusively for scientific, educational, literary, historical or charitable *126purposes . . . General Statutes § 12-81 (7).1 The trial court held that the executive director’s duties in the service of the charitable organization were so…
2Cases cited7 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- H.O.R.S.E. of Connecticut, Inc. v. Town of WashingtonSupreme Court of Connecticut · 2001
- Loomis Institute v. Town of WindsorSupreme Court of Connecticut · 1995
- United Church of Christ v. Town of West HartfordSupreme Court of Connecticut · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bengtson v. Commissioner of Motor VehiclesConnecticut Appellate Court · 2004
- NSA Properties, Inc. v. City of StamfordConnecticut Appellate Court · 2007