Stratford v. Jacobelli

Plaintiff, the Town of Stratford, assessed hangars owned by Defendants and located at Sikorsky Memorial Airport as real property. When Defendants contested the classification of the hangars as real property instead of personal property, Plaintiff brought this action seeking a declaratory judgment that the hangars were properly classified as real property and were not exempt from taxation. The trial court ruled that the hangars were taxable as real property pursuant to Conn. Gen. Stat. 12-64(a) and were not exempted pursuant to Conn. Gen. Stat. 12-74. The Supreme Court affirmed, holding that the trial court properly applied sections 12-64 and 12-74 to determine that the hangars were subject to municipal taxation. View "Stratford v. Jacobelli" on Justia Law