Legal Opinion

Pepe v. Board of Tax Review

Connecticut Superior Court

Decided April 11, 1990No. FILE Nos. 69105, 72109, 90673PublishedCited by 3 opinions

1Opinion of the CourtByrne, J.

These cases are appeals, pursuant to General Statutes § 12-118, from an assessment of a private road in Woodbury for the grand list years 1983 through 1989. In order to place the present appeals in proper perspective, a review of the procedural history is in order.

In the early 1970s, Joseph R. Pepe, trustee, commenced the development of a condominium complex in Woodbury, which ultimately contained 400 units. These units were subsequently sold to other individuals. Pepe, however, retained ownership to Woodlake Road and to some sixty-three acres of property adjacent to Woodlake Road. Woodlake…

2Cases cited22 opinions

  1. People v. Ocean Shore Railroad, Inc.California Supreme Court · 1948
  2. Tax Lien Co. v. . SchultzeNew York Court of Appeals · 1914
  3. Sibley v. Town of MiddlefieldSupreme Court of Connecticut · 1956
  4. Underwood Typewriter Co. v. City of HartfordSupreme Court of Connecticut · 1923
  5. Smith v. Mayor of New YorkNew York Court of Appeals · 1877

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3Cited by3 opinions

  1. BREEZY KNOLL ASS'N. v. Town of MorrisSupreme Court of Connecticut · 2008
  2. Einbinder v. Board of Tax ReviewSupreme Court of Connecticut · 1991
  3. Cecarelli v. Board of Assessment AppealsConnecticut Superior Court · 2003

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