[DOWNLOAD] "Sibley v. Middlefield" by Supreme Court of Connecticut # Book PDF Kindle ePub Free

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eBook details

• Title: Sibley v. Middlefield
• Author : Supreme Court of Connecticut
• Release Date : January 03, 1956
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

This litigation came to the Court
of Common Pleas as an appeal from the refusal of
the board of tax review of the defendant town to
reduce assessments on lands and structures either
owned by the named plaintiff individually or in
his charge as executor of the will of his deceased
mother. The court reduced the assessments, and the
defendant has appealed. The finding, which is not subject to any
correction of advantage to the defendant, recites
the following facts: The defendant in 1952 had a
population of approximately 2200. Prior to October
1, 1952, it hired a firm of appraisers to help the
board of assessors make one of the periodic
revaluations required by law. General Statutes,
Sup. 1949, 183a (as amended, Cum. Sup. 1953,
847c). Every assessment then made for the year was
uniformly fixed at 50 per cent of the fair market
value of the property as that value was determined
by the assessors. The result of the revaluation,
effective on October 1, 1952, was to double, on
the average, all prior assessments and to increase
the grand list, as had been the defendant's
purpose, from $2,750,000 to $4,750,000.

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