EAST VILLAGE ASSOCIATES, INC. v. MONROE


173 Conn. 328 (1977)

EAST VILLAGE ASSOCIATES, INC. v. TOWN OF MONROE

Supreme Court of Connecticut.

Decision released July 26, 1977.


Attorney(s) appearing for the Case

James A. Trowbridge, with whom was James P. White, Jr., for the appellant (defendant).

Thomas J. Dolan, for the appellee (plaintiff).

HOUSE, C. J., LOISELLE, BOGDANSKI, LONGO and SPEZIALE, JS.


SPEZIALE, J.

The question we must decide is whether General Statutes § 12-504a1 of chapter 223, the Real Estate Conveyance Tax Act, applies retroactively to land classified, prior to the effective date of the statute, as forest and farm land.

On February 11, 1974, the plaintiff, East Village Associates, Inc., petitioned the board of tax review in the town of Monroe for relief from the imposition

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