Conn. Gen. Stat. § 7-142

Section is exercise of taxing power and is constitutional; benefits contemplated are those special to the individual and distinct from community benefit; amount of benefit may be subtracted from that of damage; compliance with every requirement should appear on the face of the proceedings. 23 C. 187. Benefits are those only that are immediate, appreciable and certain. 36 C. 256; 42 C. 284; 45 C. 462. Charter authorized assessment of the whole expense of improvement; being in fact within the actual benefit, it was held to be lawful. 39 C. 279; 47 C. 89. When land of railroad company may be assessed. 49 C. 40. Property of state is exempt from assessment, unless as expressly authorized. 50 C. 89. Assessment need not in terms state fact of special benefits, if same may be reasonably inferred therefrom. 51 C. 203. Sewer assessment determined solely upon street frontage is illegal; an appeal, by one or several assessed, does not bring up for review the whole assessment. 35 C. 66. Parallel land of railroad company cannot, under general powers, be taken for highway. 36 C. 256. Track of street railroad assessed for pavement. 38 C. 422. Damages assessed to a third party cannot be inquired into; doings of municipal authorities cannot be collaterally attacked. 39 C. 467. Question of necessity cannot be raised upon an appeal from assessment. Id.; 47 C. 89. Inadvertent omission of some property will not disturb an assessment unless substantial injustice has resulted. 39 C. 467; 40 C. 512. Appeal should specify facts upon which relief is sought. Id., 503. Paving assessment may be determined solely upon street frontage. Id., 511. Upon appeal, assessment may be approved, increased or diminished. 48 C. 427. Counsel for municipality has no power to arbitrate; how person assessed may be estopped. 58 C. 157. Committee presumed to act lawfully. 71 C. 180. Nature of appeal. 74 C. 192. Cited. 78 C. 572. Remonstrance; issues; harmless error. 80 C. 248; 85 C. 237. On appeal, appraisal to be made as of original assessment. 84 C. 234; 85 C. 237. Issues and burden of proof. 84 C. 319; Id., 386.