Legal Opinion

Torrington Water Co. v. Board of Tax Review

Supreme Court of Connecticut

Decided April 8, 1975PublishedCited by 9 opinions

1Opinion of the CourtHouse, C. J.

This appeal presents a narrow issue of statutory interpretation. The parties stipulated to the material facts. The plaintiff is a privately owned corporation which, as of October 1, 1972, and 1973, owned 3539 acres of watershed land in Goshen. Pursuant to the provisions of § 12-107d of the General Statutes, the plaintiff filed with the board of assessors in Goshen on a form prescribed by the state tax commissioner an application for a classification of that land as forest land on the assessment lists for those two years. It also furnished to the assessors a certificate issued by the state…

2Cases cited11 opinions

  1. Hurlbut v. LemelinSupreme Court of Connecticut · 1967
  2. Hardware Mutual Casualty Co. v. PremoSupreme Court of Connecticut · 1966
  3. State Ex Rel. Rourke v. BarbieriSupreme Court of Connecticut · 1952
  4. State v. SpringerSupreme Court of Connecticut · 1962
  5. City of Meriden v. Board of Tax ReviewSupreme Court of Connecticut · 1971

6 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Southern New England Telephone Co. v. Board of Tax ReviewConnecticut Appellate Court · 1993
  2. Metropolitan District v. Town of BarkhamstedConnecticut Appellate Court · 1984
  3. Birchwood Country Club, Inc. v. Board of Tax ReviewSupreme Court of Connecticut · 1979
  4. Griswold Airport, Inc. v. Town of MadisonSupreme Court of Connecticut · 2008
  5. New Haven Water Co. v. Board of Tax ReviewSupreme Court of Connecticut · 1979

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