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HARTFORD/WINDSOR HLTH. v. CITY OF HARTFORD

No. 18498.

3 A.3d 56 (2010)

298 Conn. 191

HARTFORD/WINDSOR HEALTHCARE PROPERTIES, LLC v. CITY OF HARTFORD. Trinity Hill Realty, LLC v. City of Hartford.

Supreme Court of Connecticut.

Decided August 31, 2010.

Attorney(s) appearing for the Case

Jonathan M. Starble , with whom, on the brief, was Marybeth C. McPadden , for the appellants (plaintiff in each case).

Ralph W. Johnson III , with whom was Michael C. Collins , Hartford, for the appellee (defendant in both cases).

ROGERS, C.J., and NORCOTT, KATZ, PALMER, VERTEFEUILLE, ZARELLA and McLACHLAN, Js.

VERTEFEUILLE, J.

The dispositive issue in this appeal is whether the trial court properly affirmed the decision of the board of assessment appeals (board) for the defendant, the city of Hartford (city), which had affirmed the classification by the city's tax assessor of two parcels of real estate on which nursing homes were located as commercial properties for purposes of real estate taxation on the ground that the nursing homes...

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