Bristol-Myers Squibb v. Town of Wallingford, No. Cv96-0386230 (Dec. 3, 1999)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION

This case is an appeal from the tax assessment placed upon the ("the Property") owned by Bristol-Myers Squibb Co. (BMS) in Wallingford, Connecticut, pursuant to Connecticut General Statutes § 12-117a as amended for the years commencing October 1, 1995, 1996 and 1997 only. BMS alleges that ("the Assessor") assessed the Property as of Wallingford's last revaluation which occurred as of October 1, 1991, based upon theFair Market Value; land at $12,293,800; Buildings $133,049,200;Outbuildings…