Levin-Towsend Computer Corporation v. Stratford

These cases arise out of an attempt by the assessor of the town of Stratford to assess the plaintiff for certain computer equipment and machinery, located in Stratford, on the grand list of October 1, 1967.

The assessment proposed was $567,630, which included a statutory 10 percent penalty for the plaintiff's failure to file a report of the equipment with the assessor. The parties stipulated that, for the purpose of the instant case, the assessed valuation of the plaintiff's equipment could be fixed by this court at the said figure of $567,630, on the list of October 1, 1967. The tax, at 36.7…