AC46258 - Brennan v. Board of Assessment Appeals ("In this administrative tax appeal, the plaintiff, James R. Brennan, appeals from the judgment of the trial court affirming the decision of the defendant, the Board of Assessment Appeals of the Town of Seymour (board), which upheld the revaluation of his residential dwelling and the declassification of his 7.26 acres of nonresidential land (excess property) as farmland by the Seymour tax assessor (assessor). On appeal, the plaintiff claims that the court improperly (1) determined that he had abandoned his claim regarding the proper value of his residential dwelling, (2) considered the factors set forth in General Statutes § 12-107c (a) in determining whether the excess property was no longer being used as a farm for purposes of General Statutes § 12-504h, and (3) determined that the plaintiff changed the use of the excess property so as to have lost the entitlement to the farmland designation previously granted to him by the assessor. We affirm the judgment of the trial court.")