It seems to me that according ot Connecticut law, the Commissioner of Agriculture has the authority to kill
any animal he or she thinks is necessary to prevent the spread of rabies. However, a local director of health only has authority to kill
unowned animals. Anyone from the Commissioner down to the animal control officer on the street has the authority to quarantine any animal that he or she suspects is rabid or has been bitten by an animal that may be rabid. Any quarantined animal exhibiting signs of rabies or that has been clinically diagnosed by two veterinarians can be killed without notification of the owner.
So, unless you have a signed order from the Commissioner of Agriculture him or herself ordering the destruction of your dog, or an order granting that authority to someone beneath him or her, and an order to do so from that person, do not let them kill it!
The relevant section (22-359) of the Connecticut Code can be read
here
In addition, the CDC provides for an owner's refusal to allow his or her animal to be killed, in which case the CDC recommends a 6-month quarantine. Obviously what the CDC says is not law, but at least you have a federal government agency offering quarantine as a viable option.
(See section 5)
Anyway, the likelihood that the racoon was rabid is low. It is important to prevent the spread of rabies. However, it is not necessary to do so hysterically.
Good luck.
[ps -- does anybody know why my hyper links are always an invisible grey instead of a bright blue????]