DALY, J.
The plaintiffs instituted this action to recover a farmland conveyance tax which they paid to the defendant's town clerk. The conveyance tax went into effect on October 1, 1972, after No. 152 of the 1972 Public Acts was enacted on May 18, 1972. This act is now codified as General Statutes § 12-504a, and it provides, essentially, for a conveyance tax on any land classified as farm, forest or open space land which is sold within ten years of classification...
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