Walgreen Eastern Co. v. Town of West Hartford

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The Supreme Court affirmed the judgment of the trial court determining that Plaintiff, Walgreen Eastern Company, Inc., had established aggrievement under Conn. Gen. Stat. 12-117a by showing that the valuation of Plaintiff’s property by Defendant, the Town of West Hartford, was excessive. The Court further affirmed the trial court’s judgment determining the true and actual value of the subject property and concluding that the Town’s valuation of the subject property was not manifestly excessive under Conn. Gen. Stat. 12-119.After the Board of Assessment Appeals (Board) upheld the town assessor’s valuation, Plaintiff appealed to the superior court, which (1) found Plaintiff satisfied its burden of proving aggrievement; and (2) rendered judgment in favor of Plaintiff on its section 12-117a count and in favor of the Town on Plaintiff’s section 12-119 count. The Supreme Court affirmed, holding (1) the relief awarded by the trial court was sufficient because the court properly determined the true and actual value of Plaintiff’s property; and (2) the trial court properly determined that Plaintiff did not meet its burden to establish a claim under section 12-119. View "Walgreen Eastern Co. v. Town of West Hartford" on Justia Law