TYLER EQUIPMENT CORPORATION v. WALLINGFORD

(13568)

212 Conn. 167 (1989)

TYLER EQUIPMENT CORPORATION v. TOWN OF WALLINGFORD

Supreme Court of Connecticut.

Decision released July 18, 1989.


Attorney(s) appearing for the Case

John W. Barnett, for the appellant (plaintiff).

Janis M. Small, assistant town attorney, with whom was Adam Mantzaris, town attorney, for the appellee (defendant).

Marvin B. Morganbesser filed a brief for the Connecticut Construction Industries Association, Inc., as amicus curiae.

PETERS, C. J., SHEA, CALLAHAN, COVELLO and HULL, JS.


SHEA, J.

In this case the board of tax review of the town of Wallingford denied the claim of the plaintiff, Tyler Equipment Corporation (Tyler), that certain property included in its assessment list was exempt from the property tax. The plaintiff appealed to the Superior Court, which rendered judgment for the defendant town. The plaintiff has appealed from that judgment and maintains that the undisputed facts establish that the property involved qualifies for the...

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