Legal Opinion

United Church of Christ v. Town of West Hartford

Supreme Court of Connecticut

Decided March 29, 1988No. 13127PublishedCited by 23 opinions

1Opinion of the CourtArthur H. Healey, J.

The plaintiff United Church of Christ was denied a local property tax exemption under General Statutes § 12-881 when the trial court found, on an appeal from the local board of tax review, that the land involved in its housing project in West Hartford was not being used exclusively for charitable purposes under General Statutes § 12-81 (7).2 The *713sole issue on this appeal is whether, on the facts found by the trial court, the plaintiff sustained its burden of proving that its housing project was being used exclusively for charitable purposes.3

The town assessor of West Hartford placed certain…

2Cases cited35 opinions

  1. Lyman v. AdornoSupreme Court of Connecticut · 1947
  2. Snyder v. Town of NewtownSupreme Court of Connecticut · 1960
  3. The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
  4. Fredericka Home for the Aged v. County of San DiegoCalifornia Supreme Court · 1950
  5. Michigan Baptist Homes & Development Co. v. City of Ann ArborMichigan Supreme Court · 1976

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3Cited by23 opinions

  1. H.O.R.S.E. of Connecticut, Inc. v. Town of WashingtonSupreme Court of Connecticut · 2001
  2. Oxford Tire Supply, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2000
  3. St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
  4. Common Fund v. Town of FairfieldSupreme Court of Connecticut · 1994
  5. Fanny J. Crosby Memorial, Inc. v. City of BridgeportSupreme Court of Connecticut · 2002

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