Sun Valley Camping Cooperative, Inc. v. Town of Stafford

Opinion

DUPONT, J.

The plaintiff, Sun Valley Camping Cooperative, Inc., appeals from the judgment of the trial court determining that the tax assessment of its cooperative campground property, as of October 1, 2000, pursuant to General Statutes § 12-117a, should have been $2,200,000 instead of $3,019,720 as assessed by the defendant, the town of Stafford. On appeal, the plaintiff claims that the court improperly (1) analyzed the cost approach valuation of its expert, (2) permitted the defendant to value its alleged unique, special purpose property 3 relying solely on the market sales approach…