In M. DeMatteo Construction Co. v. New London, 236 Conn. 710, 674 A.2d 845 (1996) the plaintiff contended that it was entitled to reimbursement for all reasonable appraisal fees incurred in connection with its successful tax appeal pursuant to, inter alia, General Statutes 12-117a. M. DeMatteo Construction Co. v. New London, supra, 714. Specifically, the plaintiff sought reimbursement for an expert appraiser's report that was used in preparation for the expert's trial testimony. Id. The Court held that although 12-117a provides for costs, it does not expressly identify appraisal reports as a type of reimbursable cost. Id., 716. The court also relied on the fact that where the legislature has intended the prevailing party to recover appraisal fees, it has expressly so provided in the statute. Id. Accordingly, the court determined that the general civil costs provisions of 52-257 and 52-260 applied, and, because those provisions must be strictly construed and make no mention of appraisal reports, the fees were not allowed. Id., 717-18.