Legal Opinion

Sachem's Head Assn. v. Board of Tax Review

Supreme Court of Connecticut

Decided July 12, 1983No. 11020PublishedCited by 2 opinions

1Opinion of the CourtParskey, J.

The issue presented on this reservation 1 is whether General Statutes § 12-81 (4) exempts from taxation five parcels of land owned by the plaintiff association (association) and used for park and recrea tional purposes. The following facts have been stipulated: The association was incorporated in 1921 by special act of the General Assembly as a body politic and corporate. Its territorial limits are embraced entirely within those of the town of Guilford. The association is constituted of all proprietors of real estate within and all duly registered electors of the town of Guilford residing…

2Cases cited7 opinions

  1. Borough of Fenwick v. Town of Old SaybrookSupreme Court of Connecticut · 1946
  2. Sachem's Head Assn. v. LufkinSupreme Court of Connecticut · 1975
  3. Sachem's Head Property Owners' Ass'n v. Town of GuilfordSupreme Court of Connecticut · 1931
  4. Town of Hamden v. City of New HavenSupreme Court of Connecticut · 1917
  5. Laurel Beach Ass'n v. Town of MilfordSupreme Court of Connecticut · 1961

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

3Cited by2 opinions

  1. Southern New England Telephone Co. v. Board of Tax ReviewConnecticut Appellate Court · 1993
  2. University of Hartford v. City of HartfordConnecticut Appellate Court · 1984

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