The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.

Property Law Appellate Court Opinion

by Agati, Taryn


AC44296 - Digital 60 & 80 Merritt, LLC v. Board of Assessment Appeals ("In this joint real estate tax appeal, the defendants, the Board of Assessment Appeals of the Town of Trumbull (board) and the town of Trumbull (town), appeal from the judgments of the trial court sustaining the appeals brought by the plaintiff, Digital 60 & 80 Merritt, LLC, and ordering the reduction of the defendants' tax assessment levied against the plaintiff's property located at 60 Merritt Boulevard in Trumbull (property).On appeal, the defendants challenge the court's determination of the fair market value of the property, which they claim is based on certain clearly erroneous factual findings made by the court. Specifically, the defendants claim that the court erred in (1) failing to impute income to Suite 220 of the property, (2) valuing Suite 210 of the property at the suite's wholesale rate, (3) applying a capitalization rate of 8 percent, and (4) disregarding the plaintiff's internal valuations. We affirm the judgments of the trial court.")