319 A.2d 369 LOW STAMFORD CORPORATION v. CITY OF STAMFORD Supreme Court of Connecticut HOUSE, C.J., SHAPIRO, LOISELLE, MACDONALD and BOGDANSKI; Js. The statute (12-81a) governing municipal taxation of property which prior to its purchase was tax exempt requires the proration of taxes for the “tax year.” The words “tax year” refer to a municipality’s […]