Kettle Brook Realty, LLC v. Town of E. Windsor, 324 Conn. 544

Summary

The Connecticut Supreme Court held that a municipal tax appeal under General Statutes § 12-117a is commenced upon service of the appeal papers on the municipal taxing authority, rather than upon filing with the Superior Court. Because the plaintiff served the Town of East Windsor after the statutory two-month period had expired, the court affirmed dismissal of the appeal as untimely.

Holdings

1. A municipal tax appeal under § 12-117a is commenced upon service of the appeal papers on the municipal taxing authority, not merely upon filing the appeal documents with the Superior Court.
2. The plaintiff's tax appeal was untimely because the town was not served within two months after the mailing of the board's decision.

Questions Presented

1. Whether a municipal property tax appeal under General Statutes § 12-117a is commenced by filing the appeal documents in Superior Court or by serving the appeal on the municipal taxing authority.
2. Whether the plaintiff's tax appeal was timely when it filed the appeal within two months of the mailing of the board's decision but served the town after that period expired.

Disposition

affirmed