Attorney General's Opinion

Attorney General, Richard Blumenthal

October 20, 1992

Honorable William J. Cibes, Jr.
Office of Policy and Management
80 Washington Street
Hartford, CT 06106

Dear Mr. Cibes:

You have requested our advice regarding whether the Air Exchange Building, which is owned by the State of Connecticut and forms part of Bradley International Airport, and which has been leased and subleased to various persons and organizations, is subject to property taxation under Ch. 266b of the General Statutes. Under Conn. Gen. Stat. §15-101aa, such property is taxable unless it falls into one of the enumerated exceptions. Specifically, you have asked whether the leases of the Air Exchange Building fall within the exception for "(b) All leases for facilities directly related to aviation."

The Attorney General is not the appropriate official to determine the taxability of the leases which are the subject of your inquiry. Conn. Gen. Stat. § 15-101bb establishes a procedure for the assessment of property which is taxable under Ch. 266b. Section 15-101bb provides in part:

Property subject to taxation under this chapter shall be assessed by a certified assessor to be selected by the secretary of the office of policy and management in consultation with the towns of East Granby, Suffield, Windsor and Windsor Locks. The services of the assessor shall be paid for by the towns of East Granby, Suffield, Windsor and Windsor Locks in proportion to the percentages for each town set forth in section 15-101cc. Not later than August first in any assessment year, the assessor shall provide to each of the towns listed in said section and to the lessee of the property, the assessed valuation of the property subject to taxation under this chapter. The assessor shall be responsible for making a determination of taxability or non-taxability of leasehold interests under this chapter....

(Emphasis added.)

The plain language of the statute requires that the issue of taxability must be decided by the assessor. As provided in Conn. Gen. Stat. § 15-101bb, if the State is aggrieved by the determination of the assessor, it may appeal to the Superior Court. Of course, the Attorney General would represent OPM in the event of an appeal.

Very truly yours,


Shelagh P. McClure
Assistant Attorney General


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