MOTIVA ENTERPRISES, LLC v. Town of Stratford

Opinion

The central issue in this appeal is whether the trial court improperly reduced the tax assessment of the plaintiffs real property 1 by giving improper weight to the testimony of the plaintiffs appraiser. 2 In April, 2005, the plaintiff, Motiva Enter prises, LLC, filed an appeal from a tax assessment by the defendant board of assessment appeals of the defendant town of Stratford (town), pursuant to General Statutes § 12-117a,* * 3 requesting a reduction of the tax assessment to the true and actual value of the property. 4 The court found that the town overvalued the plaintiffs property…