Kasica v. Town of Columbia

Plaintiff appealed the town assessor's interim valuations of his property. The Board of Assessment Appeals upheld the assessor's interim valuations. The trial court concluded (1) the assessor improperly relied on Conn. Gen. Stat. 12-55 as authority to conduct the interim assessments and that she should have been guided by Conn. Gen. Stat. 12-53a instead; and (2) because section 12-53a only applied to "completed new construction," the assessor did not have authority to assign value to partially completed construction on the grand lists. The Supreme Court reversed, holding (1) section 12-55 provides assessors with broad authority to conduct interim assessments of real property, and the plain language of section 12-53a is applicable only to completed new construction; and (2) therefore, the assessor had the authority, pursuant to section 12-55, to conduct the interim assessments of Plaintiff's property and to assign value to the partially completed construction. View "Kasica v. Town of Columbia" on Justia Law