Fyber Properties Killingworth Ltd. Partnership v. Shanoff

The question presented in this appeal is whether, in the circumstances of this case, a subdivision should properly have been assessed for purposes of municipal taxation as individual subdivision lots *477rather than as unsubdivided land. The plaintiff, Fyber Properties Killingworth Limited Partnership, appeals1 from the judgment of the trial court dismissing its appeal from the assessment of property value by the named defendant, Donna Shanoff (defendant), the tax assessor for the town of Killingworth.2 The plaintiff claims that the trial court improperly concluded that pursuant to General…