Southbury 66% No. No Wallingford, 66% Yes. rule. very few cases where one member of the and owner's complaint is made Board. that property is as- According to As- Sworn list of valuation. Estimated by the Assessors and as report ed by the own ers. No Assessors' judgment. Personal proper- None listed. ty is supposed to rule. By examination and Valuation sworn to by owner as to the average am't. carried for the year. Sworn returns Returns made rule. comparison with and Assessors by owner. No No The price at which Personal exami- Amount of Inrule. it has been or can be nations in many surance carpurchased influences instances, more ried is somethe Assessors in mak-especially that of times used as ing values for assess-live stock. ments. lished rate for live Oath of owner a guide, but the sworn statement of the owner is usually taken. By market value. By knowledge and Assessors of the business |