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LOOMIS INSTITUTE v. WINDSOR

(14945), (14946)

234 Conn. 169 (1995)

THE LOOMIS INSTITUTE v. TOWN OF WINDSOR

Supreme Court of Connecticut.

Decision released July 11, 1995.

Attorney(s) appearing for the Case

Francis H. Morrison III, with whom were Joseph L. Hammer and, on the brief, Alex C. Geisinger, for the appellant-appellee (defendant).

William H. Narwold, with whom were Laura W. Ray and, on the brief, Charles D. Ray, for the appellee-appellant (plaintiff).

PETERS, C. J., and CALLAHAN, BORDEN, KATZ and PALMER, Js.

PETERS, C. J.

The principal issue in this tax appeal is whether the trial court properly determined that faculty houses owned by a day and boarding school were exempt from local property taxes because, in accordance with General Statutes § 12-81 (7),1 the school used the property exclusively for carrying out its educational mission. The plaintiff, The Loomis Institute (taxpayer), filed an...

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