University of Hartford v. City of Hartford

This appeal 1 arises from the dismissal by the Superior Court of the plaintiff’s tax appeal from the denial of tax exempt status with respect to certain property in Hartford by the board of tax review of the city of Hartford. In its complaint, the plaintiff requested partial tax exempt status on the tax list for 1980 for a building it leases at 967-983 Asylum Avenue in Hartford, and in the amended complaint for the partial exemption on the list for 1981. The question to be determined is whether the plaintiffs leasehold interest qualifies for tax exemption under General Statutes § 12-81 (7). 2

T…