Griswold Airport, Inc. v. Town of Madison

Opinion

ROGERS, C. J.

The primary issue before the court is whether a municipal tax assessor’s termination of an open space classification for property on the basis of its proposed use, as opposed to its current use, was proper. The outcome of this appeal turns on the proper interpretation of General Statutes (Rev. to 2003) § 12-504h, a provision that gives municipal tax assessors discretionary authority to remove open space classifications previously placed on real property within their municipalities when the use of that property has changed. See also General Statutes § 12-1076. The named…