Supreme Court of Connecticut
William W. Backus Hospital v. Stonington
July 12, 2024349 Conn. 713
Summary
The court held that personal property used for health-care services at a satellite rehabilitation facility was taxable under the governing statute even though the property otherwise qualified for charitable or hospital exemptions. The statute's reference to real property "acquired" by a health system includes property obtained by lease, and the hospital qualified as part of the defined health system through its corporate affiliations. The court therefore reversed the summary judgment for the hospital and remanded for further proceedings.