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H.O.R.S.E. OF CONNECTICUT, INC. v. WASHINGTON

(SC 16313)

258 Conn. 553 (2001)

H.O.R.S.E. OF CONNECTICUT, INC. v. TOWN OF WASHINGTON

Supreme Court of Connecticut.

Officially released November 20, 2001.

Attorney(s) appearing for the Case

William C. Franklin, with whom, on the brief, was Denise M. Cloutier, for the appellant (defendant).

Jeffrey J. Tinley, with whom was Robert Nastri, Jr., for the appellee (plaintiff).

Borden, Norcott, Katz, Palmer and Sullivan, JS.

Opinion

PALMER, J.

The plaintiff, H.O.R.S.E.1 of Connecticut, Inc., appealed to the trial court from the decision of the board of assessment appeals of the defendant town of Washington, claiming that it is a charitable organization, the real property of which is entitled to a tax exemption pursuant to General Statutes (Rev. to 1995) § 12-81 (7).2

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