Legal Opinion
United Illuminating Co. v. City of New Haven
Supreme Court of Connecticut
Decided April 22, 1997No. 15462PublishedCited by 85 opinions
1Opinion of the Court
Opinion
BORDEN, J.
The principal issue of this appeal is whether a municipal tax assessor has the authority, pursuant to General Statutes (Rev. to 1995) § 12-53,1 to *425revalue and reassess personal property that, for purposes of the grand lists of three prior years, had been identified and valued on the list of personal property submitted by the taxpayer to the assessor and had been *426included at that value on the prior grand lists. The defendants, the city of New Haven, the New Haven tax collector and the New Haven tax assessor, appeal2 from the partial summary judgment rendered by the trial court…
2Cases cited37 opinions
- Frillici v. Town of WestportSupreme Court of Connecticut · 1994
- State v. MagnanoSupreme Court of Connecticut · 1987
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Crest Pontiac Cadillac, Inc. v. HadleySupreme Court of Connecticut · 1996
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3Cited by85 opinions
- State v. ReynoldsSupreme Court of Connecticut · 2003
- State v. CourchesneSupreme Court of Connecticut · 2003
- State v. CobbSupreme Court of Connecticut · 1999
- Dowling v. SlotnikSupreme Court of Connecticut · 1998
- Elliott v. City of WaterburySupreme Court of Connecticut · 1998
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