Stepney Pond Estates, Ltd. v. Town of Monroe

*408 Opinion

SULLIVAN, C. J.

This appeal arises from a judgment by the trial court invalidating the imposition of a conveyance tax by the defendant, the town of Monroe, on a sale by the plaintiff, Stepney Pond Estates, Limited, of land classified as forest land pursuant to General Statutes § 12-107d.1 The defendant claims on appeal that the trial court improperly concluded that (1) it had *409jurisdiction under General Statutes § 12-1192 to hear the plaintiffs claim that the imposition of the tax pursuant to General Statutes § 12-504a (b)3 was illegal; and (2) *410the transfer of the property to the…