Legal Opinion
84 Century Ltd. Partnership v. Board of Tax Review
Supreme Court of Connecticut
Decided April 26, 1988No. 13209PublishedCited by 36 opinions
1Opinion of the CourtHull, J.
The sole issue on this appeal is whether a municipal assessor has the power, under General Statutes § 12-55,1 to increase a real property assessment between decennial revaluations on the ground that a sale of the property in question demonstrates that the property has greatly increased in value in relation to other properties in the municipality. We conclude that although an assessor, absent unusual circumstances that do not exist in this case, cannot be required to make such an interim revaluation of real property, he may do so in accordance with § 12-55, under appropriate circumstances.
This…
2Cases cited8 opinions
- Ralston Purina Co. v. Board of Tax Review of FranklinSupreme Court of Connecticut · 1987
- Uniroyal, Inc. v. Board of Tax Review of the Town of MiddleburySupreme Court of Connecticut · 1981
- Lerner Shops of Connecticut, Inc. v. Town of WaterburySupreme Court of Connecticut · 1963
- State Ex Rel. Kennedy v. FrauwirthSupreme Court of Connecticut · 1974
- Gentry v. City of NorwalkSupreme Court of Connecticut · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Statewide Grievance Committee v. RozbickiSupreme Court of Connecticut · 1989
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Summit Hydropower Partnership v. Commissioner of Environmental ProtectionSupreme Court of Connecticut · 1993
- Adriani v. Commission on Human Rights & OpportunitiesSupreme Court of Connecticut · 1991
- Union Trust Co. v. HeggelundSupreme Court of Connecticut · 1991
31 more not listed; retrieve them via the Exa API.