Legal Opinion

National Amusements, Inc. v. Town of East Windsor

Connecticut Appellate Court

Decided August 17, 2004No. AC 23987PublishedCited by 7 opinions

1Opinion of the Court

Opinion

McLACHLAN, J.

The plaintiff, National Amusements, Inc., appeals from the judgment of the trial court sustaining its tax appeal. The plaintiff claims that (1) in an appeal pursuant to General Statutes § 12-117a, a plaintiff may limit the parameters of the court’s valuation determination by challenging in its pleadings only one portion of the tax assessment, (2) the court improperly valued the land and site improvements at issue because the defendant town of East Windsor failed to put at issue their value, (3) the defendant’s concession that only the value of the building was at issue…

2Cases cited24 opinions

  1. Kanopka v. KanopkaSupreme Court of Connecticut · 1931
  2. United Technologies Corp. v. Town of East WindsorSupreme Court of Connecticut · 2002
  3. Sibley v. Town of MiddlefieldSupreme Court of Connecticut · 1956
  4. Newbury Commons Ltd. Partnership v. City of StamfordSupreme Court of Connecticut · 1993
  5. Packer v. Board of EducationSupreme Court of Connecticut · 1998

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3Cited by7 opinions

  1. O & G Industries, Inc. v. All Phase Enterprises, Inc.Connecticut Appellate Court · 2009
  2. Borrelli v. Zoning Board of AppealsConnecticut Appellate Court · 2008
  3. ABINGTON, LLC v. Town of AvonConnecticut Appellate Court · 2007
  4. Birchard v. City of New BritainConnecticut Appellate Court · 2007
  5. Board of Education of Ridgeland School District No. 122 v. Property Tax Appeal BoardAppellate Court of Illinois · 2012

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