Wilton Campus 1691, LLC v. Wilton
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The Supreme Court affirmed the judgment of the appellate court concluding that the assessor for Defendant, the town of Wilton, improperly imposed late filing penalties on Plaintiffs after taking and subscribing to the oath on the grand list for that assessment year, holding that there was no error.
This dispute arose because the assessor signed the grand list without imposing penalties on Plaintiffs and instead delayed imposing penalties until when the assessor issued certificates of change pursuant to Conn. Gen. Stat. 12-60 for the properties that were the subjects of the penalties. The Board of Assessment Appeals of the Town of Wilton denied Plaintiffs' appeals. The trial court affirmed. The appellate court reversed, holding that tax penalties imposed without statutory authority are invalid. The Supreme Court affirmed, holding (1) the penalties imposed were assessments required by law within the meaning of Conn. Gen. Stat. 12-60; and (2) because penalties imposed without statutory authority are invalid, the Town may not collect the penalties at issue in this case.
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