Supreme Court of Connecticut
FuelCell Energy, Inc. v. Groton
July 24, 2024350 Conn. 1
Summary
The court affirmed the judgment granting FuelCell Energy municipal property-tax exemptions for its fuel-cell modules and related equipment. It held that the property qualified under the specific exemption for class I renewable energy sources for the 2017 through 2019 tax years, qualified as goods in the process of manufacture for 2016, and did not have to be declared because it was exempt from taxation. The court also upheld the resulting invalidation of penalties for failing to file personal-property declarations.