Legal Opinion

Interlude, Inc. v. Skurat

Supreme Court of Connecticut

Decided October 7, 2003No. SC 16690PublishedCited by 9 opinions

1Opinion of the Court

Opinion

PALMER, J.

The sole issue raised by this certified appeal is whether the plaintiff, Interlude, Inc., a tax-exempt organization, is hable for property taxes accruing prior to, but not becoming due until after, the plaintiffs acquisition of property. The defendant city of Danbury (city),1 claims that the Appellate Court improperly concluded that General Statutes § 12-8 lb2 and Dan-bury Code § 18-203 require the city to abate property *133taxes that have accrued prior to the date of a tax-exempt entity’s acquisition of property. We conclude that § 12-81b provides only for an exemption from…

2Cases cited14 opinions

  1. State v. CourchesneSupreme Court of Connecticut · 2003
  2. State v. KirschSupreme Court of Connecticut · 2003
  3. In re Michaela Lee R.Supreme Court of Connecticut · 2000
  4. Segal v. SegalSupreme Court of Connecticut · 2003
  5. Thames Talent, Ltd. v. Commission On Human Rights & OpportunitiesSupreme Court of Connecticut · 2003

9 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Commissioner of Environmental Protection v. MellonSupreme Court of Connecticut · 2008
  2. Daimlerchrysler Services North America, LLC v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
  3. PJM & ASSOCIATES, LC v. City of BridgeportSupreme Court of Connecticut · 2009
  4. Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
  5. In re Darien S.Connecticut Appellate Court · 2004

4 more not listed; retrieve them via the Exa API.

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