The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.

Property Law Supreme Court Opinion

by Zigadto, Janet


SC20748 - Alico, LLC v. Somers (Tax appeal; "General Statutes ยง 12-71 (f) (1) authorizes Connecticut towns to assess property taxes on any motor vehicles that, in the normal course of operation, most frequently leave from and return to their towns. The sole issue presented by this appeal is whether the dormant commerce clause of the United States constitution precludes the named defendant, the town of Somers (town), from taxing vehicles that are owned by a Massachusetts company and registered in Massachusetts, but leave from and return each day to Somers. The plaintiffs, Alico, LLC (Alico), and Helder Nunes, appeal from the judgment of the trial court denying their request for a judgment declaring that the tax is unconstitutional because it impermissibly subjects the vehicles to double taxation. We affirm the judgment of the trial court.")