(DOWNLOAD) "Meriden v. Board of Tax Review" by Supreme Court of Connecticut # eBook PDF Kindle ePub Free
eBook details
- Title: Meriden v. Board of Tax Review
- Author : Supreme Court of Connecticut
- Release Date : January 25, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
The city of Meriden owns 745 acres of land
in the town of Berlin, which is used for
water-supply purposes. The tax assessor of Berlin
assessed the land on the list of October 1, 1969,
as improved farmland under the provisions of 12-76 of
the General Statutes.1 The plaintiff admits that
it does not furnish the right to use and the use of
[161 Conn. 398]
such water supply to the inhabitants of the town
of Berlin on the same terms and conditions as it
does to the inhabitants of the city of Meriden.
The plaintiff applied to the state forester for a
certificate designating these lands as forest
lands under the provisions of 12-107d and the
state forester issued the certificate. The
plaintiff, thereafter, applied to the assessor of
the town of Berlin for classification of the 745
acres as forest land, but the assessor refused to
make such classification, claiming that the land
must be assessed as improved farmland under the
provisions of 12-76. The plaintiff duly appealed
to the defendant board of tax review of the town
of Berlin from the action of the assessor. The
board made no change in the classification or the
assessment of the plaintiff's land and the plaintiff
appealed to the Court of Common Pleas, which
sustained the plaintiff's appeal and reclassified
the property in question from "improved farm land"
valued at $214,560 to "forest land" valued at
$22,350. The defendant has appealed to this court.