UNITED ILLUMINATING CO. v. NEW HAVEN

(15462)

240 Conn. 422 (1997)

UNITED ILLUMINATING COMPANY v. CITY OF NEW HAVEN ET AL.

Supreme Court of Connecticut.

Officially released April 22, 1997.


Attorney(s) appearing for the Case

Harold B. Finn III, with whom were Patrick J. McHugh, Donna Nelson Heller and, on the brief, James R. Hawkins II and Michael Koenigsberg, for the appellants (defendants).

Mark R. Kravitz, with whom were Patrick J. Monahan II and, on the brief, John Barnett, for the appellee (plaintiff).

Janet C. Spegele, Cynthia L. Amara and Stephen Ostrach filed a brief for the Connecticut Business and Industry Association as amicus curiae.

Mary-Michelle U. Hirschoff filed a brief for the Connecticut Conference of Municipalities as amicus curiae.

Richard Blumenthal, attorney general, and Carolyn K. Querijero and Gregory T. D'Auria, assistant attorneys general, filed a brief for the office of policy and management as amicus curiae.

Borden, Berdon, Katz, Palmer and McDonald, Js.


Opinion

BORDEN, J.

The principal issue of this appeal is whether a municipal tax assessor has the authority, pursuant to General Statutes (Rev. to 1995) § 12-53,1 to revalue and reassess personal property that, for purposes of the grand lists of three prior years, had been identified and valued on the list of personal property submitted by the taxpayer to the assessor and...

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