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.
by Dowd, Jeffrey
- SC20804 - FuelCell Energy, Inc. v. Groton (Tax assessment appeal; "This municipal tax appeal asks us to
consider how, and whether, personal property tax
exemptions should apply to fuel cell modules that produce
both electricity and waste heat. It first asks whether
fuel cell modules and related equipment were exempt from property taxation as a class I renewable energy
source under General Statutes § 12-81. It then asks
whether that same property was exempted from taxation for the October 1, 2016 grand list as ‘‘goods in [the]
process of manufacture’’ pursuant to § 12-81. Last,
it asks whether the taxpayers were required to formally
declare their personal property pursuant to General
Statutes §§12-40, 12-41 and 12-71, even if it was exempt
from taxation, and what, if any, the consequences of
failing to do so would be.")