Connecticut Association of Assessing Officers, Inc

Connecticut Association of
Assessing Officers

Court Decisions - Oral Arguments

Town appeals ruling that Backus Hospital is exempt from taxes at an outpatient rehab facility


Date Argued: 2/14/2024

The William W. Backus Hospital v. Town of Stonington

Supreme Court Oral Argument:  https://ct-n.com/ctnplayer.asp?odID=22612


Fuel Cell – Do they constitute “Class One Renewables” for exemption § 12-81 (57)


Date Argued: 2/7/2024

Fuelcell Energy, Inc. v. Town of Groton

Supreme Court Oral Argumenthttps://ct-n.com/ctnplayer.asp?odID=22580


Motor Vehicle Tax – Vehicle registered out of state


Date Argued: 9/11/2023

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=1476&secondsToWait=5

Original Appeal Alico LLC, Et Al v. Town of Somers (CV 19 6055404 S) May 6, 2022

Income & Expense Penalty


Date Argued: 5/4/2022

SC 20571

SERAMONTE ASSOCIATES, LLC V. TOWN OF HAMDEN

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=1078&secondsToWait=5

Appellate Decision  Seramonte Associates, LLC v. Town of Hamden (AC 42770) February 2, 2021

Original Appeal  Seramonte Associates, LLC v. Town of Hamden  (NNH-CV 16-6065237 S) February 5, 2019


Wind Turbine – Real or Personal Property – Supreme Court Decision


Date Argued: 1/19/2022

SC 20594

WIND COLEBROOK SOUTH, LLC V. TOWN OF COLEBROOK

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=953&secondsToWait=5

Superior Court Decision  Wind Colebrook South, LLC v. Town of Colebrook (SC 20594) August 3, 2022

Concurrence  Wind Colebrook South, LLC v. Town of Colebrook – Concurrence

Original Appeal   Wind Colebrook South, LLC v. Town of Colebrook (CV 16  6019649 S) March 16, 2020


Exemption Eligibility under § 12-81 (7) 


Date Argued: 12/11/2020

SC 20506

RAINBOW HOUSING CORPORATION ET AL V. TOWN OF CROMWELL

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=427&secondsToWait=5

Superior Court Decision  Rainbow Housing Corporation Et Al v. Town of Cromwell (SC 20506) September 1, 2021

Concurrence  Rainbow Housing Corporation Et Al v. Town of Cromwell – Concurrence, Robinson, C.J.

Original Appeal  Rainbow Housing Corp & Gilead Community Services Inc. v. Town of Cromwell  (CV 18-6045100), June 7, 2019


Attorney Fees Claim

Date Argued: 11/19/2020


SC 20418

TOWN OF LEDYARD V. WMS GAMING INC

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=387&secondsToWait=5

CLAIM FOR ATTORNEY’S FEES – JUDGMENT OF APPELLANT COURT IS REVERSED AND CASE IS REMANDED TO APPELLANT COURT WITH DIRECTION TO AFFIRM THE JUDGMENT OF THE TRIAL COURT.


Income & Expense Penalty


Date Argued: 10/19/2020

SC 20388

WILTON CAMPUS 1691 LLC V. TOWN OF WILTON

Supreme Court Oral Argument  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=318&secondsToWait=5

Superior Court Decision  Wilton Campus 1691 v. Wilton May 26, 2021. (Upheld Appellate Court)

Appellate Appeal Wilton Campus 1691 v. Wilton (Appellate) AC 40697, August 14, 2019

Original Appeal   Wilton Campus 1691, LLC v. Town of Wilton. CV 15-6030508S, July 12, 2017


Groton Long Point – Revaluation Adjustment Factor – Class Action


Date Argued: 11/16/2018

SC 20019

JOHN P. TUOHY ET AL v. TOWN OF GROTON ET AL

Supreme Court Oral Argument  GLP v Groton SC20019:  https://jud.ct.gov/Supremecourt/Audio/PlayAudio.aspx?ID=37&secondsToWait=5

Superior Court Decision Tuohy v. Town of Groton  SC – 20019, May 28, 2019

Original Appeal  Groton Long Point v. Town of Groton. CV 12-6050023S, July 5, 2017