Legal Opinion

Ireland v. Town of Wethersfield

Supreme Court of Connecticut

Decided August 19, 1997No. SC 15482PublishedCited by 22 opinions

1Opinion of the Court

Opinion

PETERS, J.

The principal issue in this appeal is whether, in a taxpayer suit brought pursuant to General Statutes § 12-117a,1 a respondent town has a burden *552of introducing evidence to establish that the town’s assessment of the taxpayer’s property did not result in an unjust tax. In order to contest the assessed valuation of property that the plaintiff, Philip Ireland,2 owned in the defendant town of Wethersfield (town), he appealed his assessment first to the board of tax appeal of the town and thereafter to the trial court. The trial court, Aronson, J., partially corrected the…

2Cases cited13 opinions

  1. Newbury Commons Ltd. Partnership v. City of StamfordSupreme Court of Connecticut · 1993
  2. Burritt Mutual Savings Bank v. City of New BritainSupreme Court of Connecticut · 1959
  3. Sears, Roebuck & Co. v. Board of Tax ReviewSupreme Court of Connecticut · 1997
  4. O'BRIEN v. Board of Tax ReviewSupreme Court of Connecticut · 1975
  5. Carol Management Corp. v. Board of Tax ReviewSupreme Court of Connecticut · 1993

8 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. United Technologies Corp. v. Town of East WindsorSupreme Court of Connecticut · 2002
  2. Torres v. City of WaterburySupreme Court of Connecticut · 1999
  3. Union Carbide Corp. v. City of DanburySupreme Court of Connecticut · 2001
  4. Aetna Life Insurance v. City of MiddletownConnecticut Appellate Court · 2003
  5. Old Farms Associates v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2006

17 more not listed; retrieve them via the Exa API.

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