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BREEZY KNOLL ASSOCIATION, INC. v. TOWN OF MORRIS (SC 17815)
Rogers, C. J., and Katz, Palmer, Vertefeuille and Schaller, Js. Argued November 28, 2007--officially released May 13, 2008

James Stedronsky, for the appellant (plaintiff). J. Michael Sconyers, with whom was Ruth C. Nadeau, for the appellee (defendant).

Opinion

ROGERS, C. J. This case concerns the valuation, for property tax purposes, of common areas owned by a neighborhood homeowners' association when those common areas are subject to extensive encumbrances that solely benefit the association's neighborhood resident members. The plaintiff, Breezy Knoll Association, Inc. (association), appeals from the judgment of the trial court dismissing its municipal tax appeal, brought pursuant to General Statutes

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Connecticut Law