Nutmeg Housing Development Corporation v. Town of Colchester

Summary

The court affirmed the judgment for the town because the plaintiff failed to prove, through credible evidence, that its property was overvalued. The trial court permissibly rejected the plaintiff's appraisal because it relied on unrestricted and materially different properties, so the plaintiff did not satisfy its threshold burden of establishing aggrievement. The court declined to decide the proper statutory valuation method or whether tax credits could be included because those issues were unnecessary to the disposition.