402-018, Wind Colebrook South, LLC v. Town of Colebrook.-- Property-- Valuation, assessment, and equalization-- Assessment procedure-- Equipment associated with wind turbines
Brief introduction and background:
"For Connecticut property tax purposes, the Supreme Court determined that equipment associated with wind turbines should be classified as personal property rather than real property and reversed in part the judgment of the trial court. The taxpayer owned and operated a wind turbine facility situated in the town. The town determined that the taxpayer’s two turbines and their equipment were real property for the tax years 2016-2018. The taxpayer challenged the town’s assessment by appealing to the town’s board of assessment appeals (board). The taxpayer argued that the town’s assessor improperly overvalued and overassessed the property, disregarded information regarding the wind turbines reported in the taxpayer’s 2015 through 2018 declarations of personal property, classified the wind turbines as real property, and included items that were declared and assessed as personal property in the taxpayer’s appraiser’s assessment of the real property, thus subjecting the taxpayer to double assessment and double taxation."