Wilton Campus 1691, LLC. v. Wilton

Summary

The separate opinion agrees that the penalties were assessments required by law but disagrees that the assessor's delayed filing was a substantive error. It would hold that the delay was a clerical mistake because it concerned only the ministerial timing of filing and did not alter the amount, propriety, or content of the assessment. The concurrence and dissent therefore would reverse the Appellate Court's judgment, whereas the majority affirmed it.