https://www.taxtmi.com/caselaws?id=22393 Where later municipal house tax assessments merely carry forward an earlier valuation list, an appellate setting aside of the enhanced original assessment also undermines the later years based on that same foundation. The municipality cannot retain tax at the enhanced rate for subsequent years simply because separate appeals were not filed against each yearly demand, when those later assessments were only an adoption of the annulled assessment. On these facts, the excess house tax paid under the later assessments was refundable to the assessee. en-us Tue, 02 Apr 1991 00:00:00 +0530 Wed, 09 Dec 2009 16:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22393 Where later municipal house tax assessments merely carry forward an earlier valuation list, an appellate setting aside of the enhanced original assessment also undermines the later years based on that same foundation. The municipality cannot retain tax at the enhanced rate for subsequent years simply because separate appeals were not filed against each yearly demand, when those later assessments were only an adoption of the annulled assessment. On these facts, the excess house tax paid under the later assessments was refundable to the assessee. Case-Laws Income Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22393