Park Seymour Associates, LLC v. Hartford

Syllabus

The plaintiff in each case, following a consolidated trial on claims that the defendant board of assessment appeals improperly computed the assess- ment on certain of their real property because the properties were subject to tax abatement agreements entered into with the defendant city, appealed from the trial court's judgment for the defendants. The plaintiffs claimed, inter alia, that the court erroneously found that they had not proven the existence of such tax abatement agreements. Held: This court declined to reach the merits of the plaintiffs' claim that the trial court's finding that there were no tax abatement agreements between the parties was clearly erroneous, the plaintiffs having failed to provide an adequate record for review. Argued November 19, 2024—officially released February 4, 2025