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Administrative Appeal Supreme Court - Slip Opinion

by Dowd, Jeffrey

 

  • SC20805 - The William W. Backus Hospital v. Stonington (Tax appeal; application for tax exemption "We conclude, therefore, that the personal property owned by the plaintiff and used 'incident to the rendering of health care services’ at the rehabilitation facility, which is located in a suite, subleased to the plaintiff, of a building that Hartford Healthcare acquired by lease, is rendered taxable by §12-66a, even if otherwise exempt from taxation under §12-81 (7) or (16). General Statutes § 12-66a. Accordingly, the trial court improperly granted the plaintiff’s motion for summary judgment.")