AC47637 - McHenry Solar, LLC v. Hampton ("In this tax appeal, the plaintiff, McHenry Solar, LLC, appeals from the trial court's denial of its motion for summary judgment in which it argued that it was entitled to judgment as a matter of law on its claim that certain personal property that it uses to generate electricity is exempt from taxation pursuant to General Statutes § 12-81 (76), which provides for the exemption of machinery and equipment used for manufacturing. On appeal, the plaintiff claims that the court incorrectly concluded that it was not entitled to the exemption pursuant to § 12-81 (76) because the generation of electricity is not manufacturing within the meaning of the exemption. We affirm the judgment of the trial court and remand the case for further proceedings consistent with this opinion.")