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KOHL'S DEPARTMENT STORES v. ROCKY HILL

AC 42021.

227 A.3d 1040 (2020)

195 Conn.App. 831

KOHL'S DEPARTMENT STORES, INC. v. TOWN OF ROCKY HILL.

Appellate Court of Connecticut.

Officially released February 18, 2020.

Attorney(s) appearing for the Case

Daniel J. Krisch , with whom were Morris R. Borea , and, on the brief, Robbie T. Gerrick , for the appellant (defendant).

Gregory F. Servodidio , with whom was Michael J. Marafito , for the appellee (plaintiff).

DiPentima, C. J., and Moll and Bishop, Js.

In this tax appeal, we are required to determine whether a municipal tax assessor is permitted to utilize the depreciation schedule set forth in General Statutes § 12-63(b)(6)1 to assess the personal property of a taxpayer when the municipality has not adopted by ordinance the statutory depreciation schedule...

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