Legal Opinion
Timber Trails Associates v. Town of New Fairfield
Supreme Court of Connecticut
Decided July 13, 1993No. 14719; 14723PublishedCited by 8 opinions
1Opinion of the CourtPalmer, J.
This appeal requires us to decide whether municipal tax assessors may declassify property as forest land upon the transfer of the property, pursuant to a corporate dissolution, from a corporation to its sole shareholder without consideration.1 The trial court concluded that the distribution of assets from the dissolved corporation did not authorize declassification of the property and sustained the plaintiffs tax appeals. We affirm the judgment of the trial court.
The parties do not dispute the underlying facts relevant to this appeal. The plaintiff, Timber Trails Associates, is the owner of…
2Cases cited7 opinions
- Second Stone Ridge Cooperative Corp. v. City of BridgeportSupreme Court of Connecticut · 1991
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- Connecticut Coke Co. v. City of New HavenSupreme Court of Connecticut · 1975
- Guilford-Chester Water Co. v. Town of GuilfordSupreme Court of Connecticut · 1928
- E. Ingraham Co. v. Town & City of BristolSupreme Court of Connecticut · 1959
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3Cited by8 opinions
- Carmel Hollow Associates Ltd. Partnership v. Town of BethlehemSupreme Court of Connecticut · 2004
- Hartford/Windsor Healthcare Properties, LLC v. City of HartfordSupreme Court of Connecticut · 2010
- Stepney Pond Estates, Ltd. v. Town of MonroeSupreme Court of Connecticut · 2002
- Griswold Airport, Inc. v. Town of MadisonSupreme Court of Connecticut · 2008
- Belcher v. Stafford Pzc, No. Cv 9558178s (Jun. 3, 1997)Connecticut Superior Court · 1997
3 more not listed; retrieve them via the Exa API.