AGO 1990-023.

• Case Date: June 27, 1990
• Court: Connecticut

Connecticut Attorney General Opinions 1990. AGO 1990-023. June 27, 1990Opinion No. 1990-023Anthony V. Milano, SecretaryOffice of Policy & Management80 Washington StreetHartford, CT 06106 Dear Secretary Milano: This is in response to your request for opinion dated January 10,§1990, regarding whether vacant parcels qualify for inclusion under the Private College and General Hospital Grant Program, Conn. Gen. Stat. e§12-20a, which provides municipalities with a grant in lieu of property taxes for certain educational and medical facilities located in such municipalities which provide regional and statewide benefits. As we understand the facts, located within the Town of Woodbury are approximately twenty acres owned by Yale University. This property is presently vacant and not contiguous to another municipality where an educational structure is located. Also, in the Towns of Branford and North Branford there is vacant land owned by St. Raphael Foundation Inc. The North Branford tax assessor believes the property is being held for investment purposes. You have requested our opinion as to whether these vacant parcels that are not located near, or being occupied by, such facilities noted in section 12-20a and that do not appear to provide Connecticut residents with any direct benefit should be included in the grant reimbursement. Our response is that the parcels in the Towns of Branford and North Branford should not be so included. The property of Yale University in the Town of Woodbury would be includable if you find that the factual circumstances fall within the statutory requirements regarding grant reimbursement and property tax exemption. Conn. Gen. Stat. e§12-20a provides, in pertinent part: Grants in lieu of taxes on real property of private colleges and general hospitals. Definitions. On or before January first, annually, the secretary of the office of policy and management shall determine the amount due to each municipality in the state, in accordance with this section, as a state grant in lieu of taxes with respect to real property owned by any private nonprofit institution of higher education or any nonprofit general hospital facility .... As used in this section "private nonprofit institution of higher education" means any such institution engaged primarily in education beyond the high school level, the property of which is exempt from property tax under any of the subdivisions of section 12-81; "nonprofit general...