140 Conn. App. 663
Conn. App. Ct.2013Background
- Defendant White Eagle’s Society of Brotherly Help, Inc. owned Bridgeport parcels including 695 East Washington Ave and 617-621 East Washington Ave.
- A 2002 stipulated judgment settled an action for back taxes 1996–2000, granting a 40% exemption and five-year quarterly payments; exemption contingent on same use of property.
- In 2007 the city filed foreclosure on new tax liens based on 2004 grand list; defendant answered with defenses claiming proper tax payments per stipulation.
- On 2009 the defendant paid the 2004 taxes; plaintiff withdrew foreclosure in 2010 but counterclaim remained; counterclaim sought enforcement of the stipulation.
- In 2011 the plaintiff moved for summary judgment arguing the counterclaim was barred by failure to pursue statutory remedies under §§ 12-111 or 12-119; court granted; this appeal followed.
- Court affirmed, holding the statutory remedies were available and the counterclaim should have been pursued there, not by a standalone enforcement action under the stipulation.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the counterclaim was barred by failure to pursue § 12-111 or 12-119 remedies | City argues defendant should have appealed tax assessments via § 12-111/112 or § 12-119. | Counterclaim sought enforcement of a stipulation, not direct tax challenge. | Yes; remedies existed and should have been exhausted; summary judgment proper. |
| Whether defendant waived by not raising the statutory-remedies defense in the trial court | Waiver not disputed; argument not raised below. | N/A | Rejected; court did not consider arguments not raised below. |
| Whether the counterclaim could proceed as enforcement of the stipulation despite not challenging a tax assessment | Enforcement of stipulation was barred by statutory remedies for tax issues. | Counterclaim sought enforcement of stipulation, not direct tax challenge. | Foreclosed; issues could have been resolved via statutory procedures. |
Key Cases Cited
- Bank of Boston Connecticut v. DeGroff, 31 Conn. App. 253 (1993) (court can issue orders to protect integrity of a stipulated judgment)
- Danbury v. Dana Investment Corp., 249 Conn. 1 (1999) (exhaust statutory remedies for tax challenges; direct adjudication not warranted otherwise)
- Farmington v. Dowling, 26 Conn. App. 545 (1992) (taxpayer must pursue statutory remedies for tax assessments)