Sears, Roebuck & Co. v. Board of Tax Review

Opinion

PETERS, J.

The principal issue in this tax appeal is

the extent of a trial court’s discretion, under General Statutes § 12-117a,1 to award prejudgment interest to an aggrieved taxpayer upon finding that a municipality *751has overassessed the value of the taxpayer’s real property. The plaintiff, Sears, Roebuck and Company, appealed to the trial court from the refusal of the defendant, the board of tax review of the town of West Hartford (board),2 to reduce the assessed value of the plaintiff’s property. The trial court determined that the property in question had been overassessed and, in a…