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OLD FARMS v. COMMISSIONER OF REVENUE

No. 17481.

903 A.2d 152 (2006)

279 Conn. 465

OLD FARMS ASSOCIATES v. COMMISSIONER OF REVENUE SERVICES. LHI, Inc. v. Commissioner of Revenue Services. Tuttle Road Associates v. Commissioner of Revenue Services.

Supreme Court of Connecticut.

Decided August 15, 2006.

Attorney(s) appearing for the Case

Sheila A. Huddleston, with whom were Louis B. Schatz, Gregory M. Harris and, on the brief, Todd D. Doyle, Hartford, for the appellants (plaintiff in each case).

Rupal Shah Palanki, assistant attorney general, with whom were Louis P. Bucari, Jr., Hartford, and, on the brief, Richard Blumenthal, attorney general, for the appellee (defendant).

BORDEN, NORCOTT, KATZ, PALMER and VERTEFEUILLE, Js.

KATZ, J.

The principal issue in this joint appeal is whether a land seller can be assessed a real estate conveyance tax, pursuant to General Statutes §§ 12-4941 and 12-495,2 on money paid by the buyer of the property to a builder for the construction of a house built on that land prior to the buyer taking title to the property. The plaintiff land sellers, LHI, Inc. (LHI), Old Farms Associates (Old...

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