DocketNumber: No. CV 93 005 29 91
Citation Numbers: 1996 Conn. Super. Ct. 5256-OOOOOO, 17 Conn. L. Rptr. 403
Judges: RUBINOW, STATE TRIAL REFEREE.
Filed Date: 8/9/1996
Status: Non-Precedential
Modified Date: 4/17/2021
The following year, on the list of October 1, 1992, the Vernon assessor valued the plaintiff's land and building at the valuation identical to the unappealed 1991 decennial revaluation. The plaintiff, however, appealed the 1992 valuation to the Board of Tax Review (the Board). The Board decided to make no change in the assessor's valuation. Thereafter, by an application dated April 27, 1993, as permitted by General Statutes sec.
In the amended appeal from the Board's decision, the plaintiff alleges that the Vernon assessor "valued" the plaintiff's CT Page 5256-PPPPPP property at $1,195,600. That amount represents, however, the uniform assessment rate of seventy percent (70%), mandated by General Statutes sec. 62a (b), of the assessor's valuation of $1,708,000. In the interests of clarity, this memorandum uses "valuation" to mean the assessor's one hundred percent (100%) valuation, and "assessment" to mean the seventy percent (70%) of that valuation.
Consistently with this claim, the plaintiff's appraiser, who notes in his report (Exhibit B, page 1) that he inspected the property on July 27, 1994, and September 6, 1994, concluded, "(I)t is my opinion that the market value of the subject property as of October 1, 1991, the date of revaluation was . . . $1,055,000." The appraiser for the defendant also made a valuation as of October 1, 1991. In his report, he includes a copy of a letter to the Vernon assessor (Exhibit 5, page 1) referring to the appraiser's "most recent physical inspection . . . on November 20, 1995." The opinion of the defendant's appraiser was "as of October 1, 1991 the subject property is estimated to have . . . a market value of: $1,450,000."
Ordinarily, the task of the trier at this point in the proceedings would be to weigh the 1991 contemporaneous valuation of the Vernon assessor, the 1994 retrospective valuation of the plaintiff's appraiser, the 1995 retrospective valuation of the defendant's appraiser, and the testimony of the other witnesses, and decide this issue: Has the plaintiff sustained its burden of proving that the assessor's valuation was excessive. In this case, however, the plaintiff's claim to a reduction in valuation, in the interim CT Page 5256-QQQQQQ between decennial revaluations, presents an issue preliminary to the issue of whether the plaintiff has sustained its burden of proof. That preliminary issue is: In the years intervening between decennial valuations, in the absence of special circumstances not present in this case, may a property owner require an assessor to reduce the owner's assessment solely on the ground that the decennial revaluation, which was not appealed, overvalued the plaintiff's property. In the opinion of the court, the answer to that question is, "No."
The court's second reason is that in dicta the Connecticut Supreme Court has declined to require assessors to reduce assessments in the years intervening between decennial revaluations, absent special circumstances. In Pauker v. Roig,
"We recognized this distinction between mandated and permissive revaluations in 84 Century Century Ltd. Partnership v. Board of TaxReview,
"(T)his court has construed General Statutes secs.
Neither before nor since Pauker v. Roig has any Supreme Court opinion questioned the dictum "assessors cannot be required to make an interim valuation of property" in the absence of special circumstances, or the dictum that the true and actual valuation required by sec.
The third reason is a provision in subparagraph (a) of General Statutes sec.
The second sentence of subparagraph (a) provides, "The assessments derived from each such revaluation shall be used for the purpose of levying property taxes in such municipality in the assessment year in which such revaluation becomes effective and in each assessment year thereafter until the next succeeding revaluation in accordance with this section becomes effective." These words issue two orders: the first order is that the assessment derived from the decennial revaluation shall be used for levying taxes in the assessment year the revaluation becomes effective. Vernon has done this, as is obvious from the allegation that the assessor "valued" the plaintiff's property at $1,195,600.
The second order is that the municipality shall use the assessment derived from the decennial revaluation "for the purpose of levying property taxes in each assessment year thereafter [after the decennial revaluation year] until the next succeeding revaluation." In this case, the Vernon assessor, in using the 1991 CT Page 5256-SSSSSS revaluation assessment for the assessment years of 1992, 1993, 1994, and 1995, is doing exactly what the statute ordered him to do. By the subparagraph (a) legislation, the General Assembly clearly insulated assessors from claims, in the absence of unusual circumstances, for reduced assessments during the years intervening between decennial revaluations.
Judgment may enter for the defendant on the four counts of the amended appeal, and judgment may further enter that for purposes of taxation by the Town of Vernon the valuation of the property of the plaintiff on the lists of October 1, 1992, 1993, 1994, and 1995 is the same as the valuation of the property on the list of October 1, 1991, i.e. $1,708,000, and that the assessment on the property of the plaintiff on the lists of October 1, 1992, 1993, 1994, and 1995 is the same as the assessment on the property of the plaintiff on the list of October 1, 1991, i.e. $1,195,600.
Counsel for the defendant is to draft the judgment file and to submit it to counsel for the plaintiff for approval. If counsel are unable to agree on the form of the judgment file or on costs, counsel for the defendant is to notify Faith Yarusewicz, Judge's Secretary, Tolland Superior Court and the court will schedule a hearing on the matter. If counsel are in agreement, counsel are to endorse their approval on the judgment file and submit it to the clerk.
Rubinow State Trial Referee