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ST. JOSEPH'S LIVING CTR. v. TOWN OF WINDHAM

No. 17916.

966 A.2d 188 (2009)

290 Conn. 695

ST. JOSEPH'S LIVING CENTER, INC. v. TOWN OF WINDHAM.

Supreme Court of Connecticut.

Decided March 24, 2009.

Attorney(s) appearing for the Case

Aaron S. Bayer, with whom were Seth L. Huttner, Hartford and, on the brief, Bennett J. Bernblum, New Haven, for the appellant (plaintiff).

Thomas J. Londregan, with whom was Jeffrey T. Londregan, New London, for the appellee (defendant).

Daniel J. Foster, Hartford, filed a brief for the Connecticut Association of Not-for-Profit Providers for the Aging as amicus curiae.

NORCOTT, KATZ, VERTEFEUILLE, ZARELLA and SCHALLER, Js.

ZARELLA, J.

The primary issue raised in this appeal is whether the defendant, the town of Windham (town), properly denied the application of the plaintiff, St. Joseph's Living Center, Inc. (Center), a skilled nursing home facility, for a property tax exemption under General Statutes (Rev. to 2003) § 12-81(7)1 and General Statutes § 12-88. 2 On appeal, the...

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