Verna v. Commissioner of Revenue Services

Opinion

SULLIVAN, C. J.

This appeal requires us to construe the term “unimproved land” for the purposes of levying a real estate conveyance tax pursuant to General Statutes § 12-494.*1 The trial court concluded that the demoli*104tion of an industrial building and the abatement of pollution on the property constituted improvements to the real property of the plaintiffs, Vincenzo Verna and Patricia Verna, and, therefore, that the plaintiffs were not entitled to the conveyance tax rate for unimproved land under § 12-494. We affirm the judgment of the trial court on the alternate ground that the…