Comstock v. Town of Waterford
Supreme Court of Connecticut
Application in the nature of an appeal from the refusal of the board of relief of the defendant town to erase from the plaintiff’s tax list certain additions thereto made by the board of assessors, taken to and tried by the Superior Court in New London County, Ralph Wheeler, J.; facts found and judgment rendered in favor of the plaintiff, and appeal by the defendant.
1Opinion of the CourtRokaback, J.
The appeal presents two questions: first, whether the assessment in question was void for want of notice to the taxpayer; second, whether the property assessed was, for the purpose of taxation, real estate.
It appears that the plaintiff, who was a resident of the town of Waterford, filed with the assessors of the town a tax list showing that he was the owner of the land upon which four cottages then stood, but did not include these cottages in the list. Subsequent to the filing of this list the board of assessors of Waterford added these cottages to the plaintiff’s tax list. The plaintiff was…
2Cases cited3 opinions
- Milligan v. DruryMassachusetts Supreme Judicial Court · 1881
- Quinebaug Reservoir Co. v. Town of UnionSupreme Court of Connecticut · 1900
- Sanford's Appeal From Board of ReliefSupreme Court of Connecticut · 1903
3Cited by9 opinions
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Montgomery v. Town of BranfordSupreme Court of Connecticut · 1928
- Koester v. Hunterdon County Board of TaxationSupreme Court of New Jersey · 1979
- Hartford Electric Light Co. v. Town of WethersfieldSupreme Court of Connecticut · 1973
- Becker v. Mayor & Council of Little FerrySupreme Court of New Jersey · 1941
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