Jupiter Realty Co. v. Board of Tax Review

Opinion

CALLAHAN, C. J.

The dispositive issue in this appeal is whether, pursuant to General Statutes (Rev. to 1993) §§ 12-111 and 12-117a,1 a taxpayer can challenge an assessor’s decennial revaluation, conducted pursuant to General Statutes (Rev. to 1991) § 12-62,2 in an interim *365year between decennial revaluations. The plaintiff, Jupiter Realty Company, appealed to the Superior Court pursuant to § 12-117a from the refusal of the defendant, the board of tax review of the town of Vernon (board), to reduce the plaintiffs tax assessment on the list of October 1, 1992, on real estate located in…