Fairfield Merrittview Ltd. P'ship v. City of Norwalk

In this real estate tax appeal, the defendant city of Norwalk 1 appeals from the judgment of the trial court sustaining the appeal of the plaintiff, Fairfield Merrittview SPE, LLC, 2 pursuant to General Statutes § 12-117a, 3 and ordering the reduction of the defendant's tax assessment levied against the plaintiff's real property. The defendant raises two arguments in support of its claim that the court erred when it reduced the subject property's assessed fair market value, as of October 1, 2008, from $49,036,800 to $34,059,753. 4 First, the defendant claims that the court improperly relied…