Legal Opinion
Institute of Living v. Town of Hartford
Supreme Court of Connecticut
Decided July 19, 1946PublishedCited by 26 opinions
1Opinion of the CourtMaltbie, C. J.
The question presented in this appeal from the board of tax review of the defendant city is whether the property of the plaintiff, a hospital for the mentally ill incorporated under the laws of Connecticut, is exempt from taxation. Previous to 1901, its property was exempt under a law which authorized it to hold real and personal property to an amount not exceeding $400,000, “which shall be free from taxation.” 6 Spec. Laws 181. In that year the exemption was qualified by excepting taxes laid by the school district within which the property was located. 13 Spec. Laws 1025. In 1927, the…
2Cases cited15 opinions
- Kepner v. United StatesSupreme Court of the United States · 1904
- Twohy Bros. v. Ochoco Irrigation DistrictOregon Supreme Court · 1922
- Savings Bank of Rockville v. WilcoxSupreme Court of Connecticut · 1933
- Brown, State's Attorney, Ex Rel. Gray v. QuintilianSupreme Court of Connecticut · 1936
- Town of Woodstock v. Retreat, Inc.Supreme Court of Connecticut · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Van Arsdale v. HollingerCalifornia Supreme Court · 1968
- Spring v. ConstantinoSupreme Court of Connecticut · 1975
- Doe v. Institute of Living, Inc.Supreme Court of Connecticut · 1978
- Menzies v. FisherSupreme Court of Connecticut · 1973
- Bird v. PlunkettSupreme Court of Connecticut · 1953
21 more not listed; retrieve them via the Exa API.