Schwartz v. Town of Norwich

This is an appeal from a 1974 real estate tax appraisal in the Town of Norwich, which pursued the statutory route from listers to board of civil authority to superior court. A notice of decision was rendered by that court, and judgment later entered thereon, after we had remanded a premature appeal for that purpose. No express findings of fact were made by the trial court, but brief, conclusory findings were incorporated in the notice (captioned by the court a “Memorandum of Decision”). Unlike most cases of this nature, there is no claim of appraisal above fair market value; the purchase…