Connecticut Superior Court June 24, 1970, FILE Nos. 91194, 91195 (Levin-Towsend Computer Corporation v. Stratford)

These cases arise out of an attempt by the assessor of the town of Stratford to assess the *Page 122 plaintiff for certain computer equipment and machinery, located in Stratford, on the grand list of October 1, 1967. The assessment proposed was $567,630, which included a statutory 10 percent penalty for the plaintiff's failure to file a report of the equipment with the assessor.