St. Joseph's Living Center, Inc. v. Town of Windham

*697 Opinion

ZARELLA, J.

The primary issue raised in this appeal is whether the defendant, the town of Windham (town), properly denied the application of the plaintiff, St. Joseph’s Living Center, Inc. (Center), a skilled nursing home facility, for a property tax exemption under General Statutes (Rev. to 2003) § 12-81 (7)1 and General Statutes § 12-88.2 On appeal, the Center claims that the trial court improperly concluded that its property was ineligible for tax-exempt status under § 12-81 (7).3 The *698Center also claims that the trial court improperly relied on irrelevant and clearly erroneous facts…