First Unitarian Society of Hartford v. Town of Hartford
Supreme Court of Connecticut
Afpeal from the doings of the board of relief of the town of Hartford, in confirming the action of the assessors of said town in assessing for taxation certain real estate of the plaintiff ; taken to the Superior Court in Hartford County, and reserved by that court, Robinson J-, upon the facts found, for the advice of this court.
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Afpeal from the doings of the board of relief of the town of Hartford, in confirming the action of the assessors of said town in assessing for taxation certain real estate of the plaintiff ; taken to the Superior Court in Hartford County, and reserved by that court, Robinson J-, upon the facts found, for the advice of this court. By the finding it appears that:'— “ 1. The plaintiff is an ecclesiastical society, duly organized under and by virtue of the statute laws of this State, and existing as such since the year 1844. “2. On the 12th of April, 1879, said society then having a fund of…
1Opinion of the CourtAndrews, C. J.
The plaintiff claims that Unity Building is exempt from taxation, by reason of the provisions of § 3823 of the General Statutes. We cannot assent to that claim. By that section only personal property can be exempted. Unity Building is not personal property, with whatever form of funds it may have been purchased. “ Funds invested,” as that expression is used in the section, means invested in a form like bonds or mortgages.
Unity Church and Hall is exempt from being taxed, if it is a building exclusively occupied as a church; otherwise not. The plaintiff is an ecclesiastical society in the town…
2Cases cited1 opinion
- Connecticut Spiritualist Camp-Meeting Ass'n v. Town of East LymeSupreme Court of Connecticut · 1886
3Cited by26 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Fellowship of Humanity v. County of AlamedaCalifornia Court of Appeal · 1957
- Gymnastic Ass'n of the South Side of Milwaukee v. City of MilwaukeeWisconsin Supreme Court · 1906
- Loomis Institute v. Town of WindsorSupreme Court of Connecticut · 1995
- Horton v. Colorado Springs Masonic Building SocietySupreme Court of Colorado · 1917
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