AC42021 - Kohl's Dept. Stores, Inc. v. Rocky Hill (Tax appeal; "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) to assess the personal property of a taxpayer when the municipality has not adopted by ordinance the statutory depreciation schedule as provided in § 12-63 (b) (2). We answer that question in the affirmative. The defendant, the town of Rocky Hill (town), appeals from the judgment of the trial court sustaining the appeal of the plaintiff, Kohl's Department Stores, Inc., from the town's assessment of personal property located at 1899 Silas Deane Highway, Rocky Hill (store). On appeal, the town claims that the court erred in determining that the town's tax assessor (assessor) could not utilize the depreciation schedule set forth in § 12-63 (b) (6) because the town had not adopted the statutory schedule by ordinance, which likely influenced the court's conclusion that the town had overassessed the plaintiff's personal property. We agree and, accordingly, reverse the judgment of the trial court.")