Pomfret School v. Town of Pomfret

The appellant, The Pomfret School, claims exemption from taxation under either of two provisions of Chapter 109 of the Public Acts of 1921, in force at the time it filed its list of property with the assessors in 1923. The first of these exempts “buildings or portions of buildings, and the land on which they stand, exclusively occupied as colleges, academies, churches, public schoolhouses or infirmaries, with the land appurtenant to such infirmaries.” The contention of the appellant is that it is an “academy” within the meaning of that word as it is used in this statute. This provision had…