IBM CREDIT CORPORATION v. BOARD OF TAX REVIEW

(14672)

227 Conn. 826 (1993)

IBM CREDIT CORPORATION v. BOARD OF TAX REVIEW OF THE CITY OF HARTFORD

Supreme Court of Connecticut.

Decision released November 16, 1993.


Attorney(s) appearing for the Case

Michele C. Lukban, with whom was Edwin A. Lassman, for the appellant (plaintiff).

Michael C. Collins, assistant corporation counsel, for the appellee (defendant).

PETERS, C. J., NORCOTT, KATZ, PALMER and FOTI, JS.


PER CURIAM.

The dispositive issue in this appeal is whether a plaintiff taxpayer is precluded from challenging a municipal assessment valuing its property entirely on the basis of uncontradicted figures supplied to the assessor by the taxpayer. We conclude that in this instance, the taxpayer is so precluded, and we therefore affirm the judgment of the trial court.

The facts are not in dispute. The plaintiff, IBM Credit Corporation (IBM), leases computer equipment...

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