Tax

Decision

Lifetouch National School Studio Inc. v. City of Derby

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Monday, May 27, 2013

A court can find that a municipal appraiser's assumption that property is in good-to-average condition is "fundamentally flawed."

Decision

Coyle v. Commissioner of Revenue Services

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Monday, May 6, 2013

Where there is a statutory grant of authority that would allow an agency to award the relief sought without deciding a constitutional question, the futility exception will not apply, and a plaintiff will be required to exhaust her administrative remedies.

Decision

Mukon v. Gollnick

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Monday, April 8, 2013

A court can reject an accountant's claim that the scope of his representation was restricted and award damages and costs to a plaintiff who proves the accountant allegedly failed to consider the plaintiff's entire transaction when he provided tax advice.

Decision

Redding Life Care, LLC v. Town of Redding

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Monday, March 11, 2013

A town may use hypothetical conditions in calculating the fair market value of a property.

Decision

Corner Block Development LLC v. City of New Haven

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Monday, February 11, 2013

A current owner may appeal the municipality's assessment of the fair market value of property, even if the current owner did not own the property on the date of assessment.

Decision

Samnard Associates, LLC v. City of New Britain

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Monday, January 28, 2013

Connecticut General Statutes §12-111(a), as amended by Public Act 09-196, precluded a second tax appeal within the same revaluation period.

Decision

Caviness v. City of Norwalk

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Monday, December 17, 2012

A court can find that a municipal appraiser failed to consider the condition of the property, which required maintenance and repairs, when the appraiser assessed the fair market value.

Decision

Kronenberger v. Town of Haddam

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Monday, November 19, 2012

A property owner who builds a residence on forest land may convert the property to a residential use and lose part of the tax exemption that exists for forest land

Decision

Sono Equities LLC v. City of Norwalk

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Monday, October 29, 2012

A court can reject appraisers' valuations and reach an independent conclusion. The municipal assessor valued the plaintiffs' Norwalk office at $17.2 million and the plaintiffs' parking lot at $909,700, as of Oct. 1, 2008.

Decision

Jones v. City of Norwalk

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Monday, October 22, 2012

A court can find that one of the municipal assessor's comparable sales was not really comparable, because that property was substantially larger and new.