Supreme Court of Connecticut March 17, 1981 (Town of Oxford v. Town of Beacon Falls)

Bogdanski, J.

The issue presented in this appeal is whether General Statutes § 12-81 (4) exempts from taxation real property which the defendant, town of Beacon Falls, owns and uses as a park from which residents of the plaintiff, town of Oxford, in which the park is located, and other members of the general public are excluded.