William W. Backus Hospital v. Stonington

THE WILLIAM W. BACKUS HOSPITAL v. TOWN OF STONINGTON (SC 20805) Robinson, C. J., and McDonald, Mullins, Ecker, Alexander, Dannehy and Elgo, Js. Syllabus Pursuant to statute (§ 12-66a), the following property may be taxed by a municipality provided such property is ‘‘held by or on behalf of a health system, as defined in section 19a-508c,’’ even if it is otherwise exempted from taxation: (1) real property that ‘‘is acquired by a health system on or after October 1, 2015, that, at the time of such acquisition, is subject to taxation’’; and (2) ‘‘any personal property incident to the rendering…