Legal Opinion
Town of Oxford v. Town of Beacon Falls
Supreme Court of Connecticut
Decided March 17, 1981PublishedCited by 5 opinions
1Opinion of the CourtBogdanski, J.
The issue presented in this appeal is whether General Statutes § 12-81 (4) exempts from taxation real property which the defendant, town of Beacon Falls, owns and uses as a park from which residents of the plaintiff, town of Oxford, in which the park is located, and other members of the general public are excluded. From a judgment rendered for the plaintiff, the defendant has appealed.
Section 12-81 of the General Statutes exempts from taxation: “(4) .... property belonging to, or held in trust for, a municipal corporation of this state and used for a public purpose.” A statutory provision…
2Cases cited11 opinions
- Town of Winchester v. CoxSupreme Court of Connecticut · 1942
- Hannon v. City of WaterburySupreme Court of Connecticut · 1927
- Dawson v. Town of OrangeSupreme Court of Connecticut · 1905
- Borough of Fenwick v. Town of Old SaybrookSupreme Court of Connecticut · 1946
- Hartford Hospital v. Board of Tax ReviewSupreme Court of Connecticut · 1969
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3Cited by5 opinions
- Phelps Dodge Copper Products Co. v. GroppoSupreme Court of Connecticut · 1987
- University of Hartford v. City of HartfordConnecticut Appellate Court · 1984
- State v. BoucherConnecticut Appellate Court · 1987
- Sachem's Head Assn. v. Board of Tax ReviewSupreme Court of Connecticut · 1983
- State v. BoucherConnecticut Appellate Court · 1987