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METROPOLITAN DISTRICT v. BURLINGTON

(SC 15439)

241 Conn. 382 (1997)

THE METROPOLITAN DISTRICT v. TOWN OF BURLINGTON

Supreme Court of Connecticut.

Officially released June 17, 1997.

Attorney(s) appearing for the Case

Wesley W. Horton, with whom were Kimberly A. Knox, Charles W. Bauer and, on the brief, David A. Robles, legal intern, for the appellant (defendant).

Bourke G. Spellacy, with whom were Christopher R. Stone and, on the brief, Ian J. Platt, for the appellee (plaintiff).

Berdon, Norcott, Katz, Palmer and McDonald, JS.

Opinion

NORCOTT, J.

The principal issue in this appeal is whether, under General Statutes § 12-76 (a),1 a municipal tax assessor is required to value water supply land for property tax purposes as improved farmland with a continuing farming use, or whether the statute permits water supply land to be valued based upon the highest and best use of the property. The plaintiff...

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