WIND COLEBROOK SOUTH v. TOWN OF COLEBROOK

(SC 20594).

278 A.3d 442 (2022)

344 Conn. 150

WIND COLEBROOK SOUTH, LLC, v. TOWN OF COLEBROOK.

Supreme Court of Connecticut.

Officially released August 2, 2022.


Attorney(s) appearing for the Case

Gregory F. Servodidio , Hartford, with whom was Michael J. Marafito , for the appellant (plaintiff).

Patrick E. Power , Winsted, for the appellee (defendant).

Robinson, C. J., and D'Auria, Mullins, Kahn and Ecker, Js.


The principal issue in this appeal is whether wind turbines used for the generation of electricity, and their associated equipment, are properly classified for purposes of taxation as real property pursuant to General Statutes § 12-64(a)1 or, instead, as personal property pursuant to General Statutes...

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