Miller v. Town of West Windsor

The Town appeals from an order of the Windsor Superior Court granting taxpayers’ motion for summary judgment. We reverse.

As part of a general reappraisal of the Town of West Windsor, the listers assessed the 1995 value of taxpayers’ property at $929,800. Taxpayers appealed that assessment to the Board of Civil Authority (BCA). The BCA raised the assessed value of taxpayers’ property to $1,550,800. Taxpayers then took their case to the superior court for review de novo. There, taxpayers filed a motion for summary judgment, arguing that the BCA missed the statutory time limit by not commencing…