Legal Opinion

Stafford Higgins Ind. v. City of Norwalk, No. Cv 94317449 (Mar. 10, 1997)

Connecticut Superior Court

Decided March 10, 1997No. CV 94317449Unpublished

1Opinion of the Court

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM FILED MARCH 10, 1997 In Connecticut, the property tax has probably always been the principal source of revenue for cities and towns; it remains so today. State Tax Cases Reporter (CCH), p. 2011, ¶ 20-001 — ¶ 20-002; cf. Horton v. Meskill, 31 Conn. Sup. 377, 383,332 A.2d 113 (1974), affirmed, 172 Conn. 615, 630, 376 A.2d 359 (1977). The tax, which has existed in Connecticut since 1650; 1 Colonial Records of Connecticut (1636-1665), Code of Laws of1650, pp. 547-51; 1 Connecticut Tax Reporter (CCH), p. 3551,…

2Cases cited128 opinions

  1. Baker v. CarrSupreme Court of the United States · 1962
  2. Flast v. CohenSupreme Court of the United States · 1968
  3. Washington v. DavisSupreme Court of the United States · 1976
  4. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  5. Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979

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