National Folding Box Co. v. New Haven

These are appeals by the defendant
from judgments entered on a report of a committee
appointed on appeal to the Court of Common Pleas
from the action of the board of tax review of the
defendant in fixing the valuation for the purpose
of levying real estate taxes on the lists of 1954
and 1955 on the land and buildings of the plaintiff's
manufacturing plant. The appeals, one for each of the
two years, have been combined under Practice Book 382. The assessment date in New Haven is June 1 in
each year. As of June 1, 1954, the city assessors
valued the plaintiff's lands, of which there were
eleven parcels, at $327,195, and the buildings,
of which there were twenty-four, at $3,527,410,
a total of $3,854,605. As of June 1, 1955, they
valued the land as in 1954, and the buildings at
$3,134,050, a total of $3,461,245. The change
in the valuation of the buildings was due in part
to a reduction in the value of one and the listing
of a new office and warehouse. On the appeals to
the board of tax review, it reduced the valuation
on the buildings on the list of 1954 to $2,997,970
but otherwise made no change.