Aetna Life Insurance v. City of Middletown

Opinion

FOTI, J.

The defendant, the city of Middletown, appeals from the judgment of the trial court rendered in accordance with its decision in this real estate tax appeal brought pursuant to General Statutes § 12-117a1 *23by the plaintiff, Aetna Life Insurance Company (Aetna). Aetna has filed a cross appeal. The city claims that the court should have dismissed Aetna’s property tax appeal because the city believes Aetna failed to meet its threshold burden of proving that the city’s appraiser had overvalued the subject property. On its cross appeal, Aetna claims that although the court properly…