Legal Opinion
Tyler Equipment Corp. v. Town of Wallingford
Supreme Court of Connecticut
Decided July 18, 1989No. 13568PublishedCited by 6 opinions
1Opinion of the CourtShea, J.
In this case the board of tax review of the town of Wallingford denied the claim of the plaintiff, Tyler Equipment Corporation (Tyler), that certain property included in its assessment list was exempt from the property tax. The plaintiff appealed to the Superior Court, which rendered judgment for the defendant town. The plaintiff has appealed from that judgment and maintains that the undisputed facts establish that the property involved qualifies for the exemption provided by General Statutes § 12-81 (54)1 for inventories of wholesale and retail businesses. We find error in part.
*169There is no…
2Cases cited4 opinions
- Faith Center, Inc. v. City of HartfordSupreme Court of Connecticut · 1984
- Hartford Hospital v. Board of Tax ReviewSupreme Court of Connecticut · 1969
- County of Hennepin v. Honeywell, Inc.Supreme Court of Minnesota · 1973
- Olson Equipment Company v. City of MinneapolisSupreme Court of Minnesota · 1969
3Cited by6 opinions
- Eagle Rental, Inc. v. City of WatervilleSupreme Judicial Court of Maine · 1993
- Kansas Enters., Inc. v. FrantzSupreme Court of Kansas · 2000
- Chadwick-BaRoss, Inc. v. City of WestbrookSupreme Judicial Court of Maine · 2016
- Eagle Rental, Inc. v. City of WatervilleSupreme Judicial Court of Maine · 1993
- Michaud v. Zarillo, No. Cv96 0388490 (Oct. 28, 1996)Connecticut Superior Court · 1996
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