The defendant's petition for certification to appeal from the Appellate Court, 191 Conn.App. 712, 216 A.3d 653 (2019), is granted, limited to the following issue:
"Did the Appellate Court incorrectly conclude that General Statutes § 12-55 (b) precluded the tax assessor of the town of Wilton from imposing late filing penalties pursuant to General Statutes § 12-63c (d) after taking and subscribing to the oath on the town's 2014...
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