SC20594 - Wind Colebrook South, LLC v. Colebrook ("Municipal property tax appeal; "The principal issue in this appeal is whether wind turbines used for the generation of electricity, and their associated equipment, are properly classified for purposes of taxation as real property pursuant to General Statutes § 12-64 (a) or, instead, as personal property pursuant to General Statutes § 12-41 (c). The plaintiff, Wind Colebrook South, LLC, appeals from the judgment of the trial court rendered primarily in favor of the defendant, the town of Colebrook, in this municipal property tax appeal brought pursuant to General Statutes §§ 12-117a and 12-119. On appeal, the plaintiff claims that the trial court improperly upheld the defendant's (1) classification of its two wind turbines and their associated equipment as real property pursuant to § 12-64 (a), (2) overvaluation and overassessment of its property, and (3) double assessment of the plaintiff's declared personal property. Although we conclude that the wind turbines were properly classified as real property, we agree with the plaintiff's claim that their associated equipment should have been classified as personal, rather than real, property. Accordingly, we reverse in part the judgment of the trial court.")

SC20594 Concurrence - Wind Colebrook South, LLC v. Colebrook