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SEARS, ROEBUCK & CO. v. BOARD OF TAX REVIEW

(SC 15492)

241 Conn. 749 (1997)

SEARS, ROEBUCK AND COMPANY v. BOARD OF TAX REVIEW OF THE TOWN OF WEST HARTFORD

Supreme Court of Connecticut.

Officially released July 22, 1997.

Attorney(s) appearing for the Case

Marjorie Wilder, corporation counsel, for the appellant (defendant).

I. Milton Widem, for the appellee (plaintiff).

Callahan, C. J., and Berdon, Norcott, McDonald and Peters, JS.

Opinion

PETERS, J.

The principal issue in this tax appeal is the extent of a trial court's discretion, under General Statutes § 12-117a,1 to award prejudgment interest to an aggrieved taxpayer upon finding that a municipality has overassessed the value of the taxpayer's real property. The plaintiff, Sears, Roebuck and Company, appealed to the trial court from the refusal...

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