Wilton Campus 1691, LLC. v. Wilton

Summary

The court held that statutory penalties for late submission of property income and expense information were mandatory and constituted assessments required by law. Because the assessor imposed the penalties after signing the applicable grand list, the assessor acted beyond the temporal authority granted by the governing statute. The court also held that the assessor could not use the clerical-error correction statute because the delay was an intentional error of judgment or law, and it affirmed the judgment invalidating the penalties.