Sears, Roebuck & Co. v. Board of Tax Review

In Sears, Roebuck & Co. v. Board of Tax Review, 241 Conn. 749, 752 n.6, 699 A.2d 81 (1997), the defendant town also claimed that the plaintiff had failed to meet its burden of proof, arguing that the court had not credited the testimony of the plaintiff's principal witness concerning overvaluation of the subject property, but instead improperly relied on the opinion of the town's expert, whose testimony the town conceded explicitly supported the court's finding of overvaluation. Id. at 755. In rejecting that argument, the Court noted: "Because a tax appeal is heard de novo, a trial court judge is privileged to adopt whatever testimony he reasonably believes to be credible. . . . This principle applies not only to the trial court's determination of the true and actual value of taxable property, but also to its determination of whether the plaintiff has satisfied the burden of establishing overvaluation." Id. at 755-56.