Seramonte Associates, LLC v. Hamden

Summary

The court held that submitting rental-income information under § 12-63c (a) requires receipt by the assessor no later than June 1, not merely mailing or postmarking by that date. Because the assessor received the plaintiff's forms on June 2, the ten percent penalty under § 12-63c (d) was valid. The court affirmed the Appellate Court; no separate opinions were included.