Fuelcell Energy, Inc. v. Town of Groton

Core Citations

OVERRULES OTHER CASE

• In Re Jan Carlos D.

This document cites

• Connecticut - Miller's Pond Co. v. City of New London
• Connecticut - Boardwalk Realty Assocs., LLC v. M & S Gateway Assocs., LLC
• US - Reference Stubs - Definitions
• US - Reference Stubs - Assessment and taxation of new real estate construction
• US - Reference Stubs - Notice requiring declaration of personal property



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• US - Reference Stubs - Jurisdiction
• US - Reference Stubs - Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes
• US - Reference Stubs - Plain meaning rule
• US - Reference Stubs - Remedy when property wrongfully assessed
• US - Reference Stubs - Exemptions
• US - Reference Stubs - Filing of declaration