Interlude, Inc. v. Skurat

Opinion,

HENNESSY, J.

The plaintiff, Interlude, Inc. (Interlude), appeals from the judgment of the trial court denying its request for a refund for taxes paid on real property. Specifically, Interlude appeals from the denial of a refund for taxes paid by it that had accrued prior to its acquisition of the property but had not yet become due and payable until after Interlude had acquired the property.1 Interlude claims that the trial court improperly applied an exemption from taxation as allowed by General Statutes § 12-81b, as adopted by the Danbury Code § 18-20. We affirm the judgment of the…