IAAO Fair & Equitable Article – Groton Tax Appeal

Judge rules in favor of Connecticut assessor

An assessor, who applied a factor to equalize the assessed values of an upscale neighborhood with those of other residential areas, did not violate state law, a Connecticut trial court judge has found.

The judge further ruled that the statute did not prohibit the assessor from using ratio studies to test the accuracy of values within each neighborhood before conducting the required town-wide ratio study.

According to the assessor, Mary Gardner of the Town of Groton, a valuable tool in persuading the judge to their position was the ability to cite IAAO materials that supported their actions.

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