A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
City's Property Tax Exempt
Since 1971, the city of Norwich, Connecticut, had owned watershed land in the town of Lebanon, Connecticut. In 1973, Norwich constructed a water treatment facility and related improvements on part of the land and furnished water to residents of Norwich and Lebanon, and to firms and residents in neighboring towns. Until 1979, Lebanon customers were charged a higher water rate than Norwich users. Thereafter, Norwich equalized the rates. Lebanon sought to collect taxes on the property for 1974‐1980, claiming that since Norwich furnished water not only to Norwich customers but to those in other towns, the property was not used for public purpose and thus did not qualify for a tax exemption. The Supreme Court of Connecticut said there was no merit in the claim and that the property had enjoyed tax exempt status since 1979 when the water rates were equalized.
City's Property Tax Exempt
Since 1971, the city of Norwich, Connecticut, had owned watershed land in the town of Lebanon, Connecticut. In 1973, Norwich constructed a water treatment facility and related improvements on part of the land and furnished water to residents of Norwich and Lebanon, and to firms and residents in neighboring towns. Until 1979, Lebanon customers were charged a higher water rate than Norwich users. Thereafter, Norwich equalized the rates. Lebanon sought to collect taxes on the property for 1974‐1980, claiming that since Norwich furnished water not only to Norwich customers but to those in other towns, the property was not used for public purpose and thus did not qualify for a tax exemption. The Supreme Court of Connecticut said there was no merit in the claim and that the property had enjoyed tax exempt status since 1979 when the water rates were equalized.
City's Property Tax Exempt
1987-03-01
1 pages
Article (Journal)
Electronic Resource
English
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