J.C. Penney Corp. v. Town of Manchester

Opinion

McLACHLAN, J.

The plaintiff, J.C. Penney Corporation, Inc., appeals 1 from the judgment of the trial court dismissing its tax appeal brought pursuant to General Statutes §§ 12-117a 2 and 12-119. 3 On appeal, the plaintiff claims that the trial court improperly concluded that: (1) the plaintiff did not meet the applicable tax filing requirements, and, therefore, was not aggrieved and could not litigate its overvaluation claim; (2) the plaintiff used an improper valuation standard; and (3) the defendant, the town of Manchester (town), properly used the modified cost approach method of…