Wilton Campus 1691, LLC. v. Wilton

Summary

The court held that mandatory late-filing penalties under § 12-63c (d) are assessments required by law under § 12-55 (b), so an assessor must impose them before signing the applicable grand list. Because the assessor imposed the penalties afterward and could not use § 12-60 to correct an intentional timing decision, the penalties were imposed without statutory authority and were invalid. The court affirmed the Appellate Court's judgment for the plaintiffs.