SC20388 - Wilton Campus 1691, LLC. v. Wilton (Taxation;
late filing penalty pursuant to General Statutes § 12-63c (d); whether
Appellate Court incorrectly concluded that General Statutes § 12-55 (b)
precluded tax assessor from imposing late filing penalties after taking and
subscribing to oath on grand list; "This appeal involves the temporal limits of a municipal assessor's authority to impost penalties on taxpayers. Specifically, we are asked to resolve a dispute over whether the assessor for the defendant . . . must impose late filing penalties on taxpayers pursuant to General Statutes 12-63c(d), if at all, before taking and subscribing to the oath on the grand list for that assessment year pursuant to General Statutes 12-55 (b) , or may impose the penalty later. The town claims that the Appellate Court incorrectly concluded that the assessor improperly imposed late filing penalties on the plaintiffs . . . after taking and subscribing to the oath on the grand list for that assessment year. We disagree and therefore affirm the Appellate Court's judgment.")