168 Conn. App. 703
Conn. App. Ct.2016Background
- Plaintiff Frederick Cornelius owned real property in Farmington assessed on October 1, 2011; he alleged the assessment was manifestly excessive and illegal under § 12-119.
- Plaintiff served a summons and two-count complaint; count one was a direct § 12-119 application challenging the 2011 assessment; count two (appeal under § 12-117a) was later withdrawn, leaving only count one on appeal.
- Defendant Linda Arnold, town tax assessor, pleaded as a special defense that the § 12-119 claim was time-barred because it was brought more than one year after the October 1, 2011 assessment.
- Plaintiff filed the § 12-119 action (served) on January 29, 2013, arguing the limitations period should run from a later date (e.g., interim grand list, board appeal finalization, or tax due date) or be tolled by a continuing course of conduct.
- Trial court granted summary judgment for defendant, concluding the one-year limitations period ran from the October 1, 2011 assessment and plaintiff failed to raise a genuine factual dispute that equitable tolling (continuing course of conduct) applied.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| When does the § 12-119 one-year period begin? | The phrase "date as of which the property was last evaluated for purposes of taxation" is ambiguous; could be Jan 31 (grand list/interim change), May 1 (board appeals), or Aug 1 (tax payment) — so plaintiff's Jan 29, 2013 filing is timely. | The phrase refers to the October 1 assessment date; plaintiff had one year from Oct. 1, 2011 and filed too late. | Held for defendant: statute uniformly read to begin on the October 1 assessment date; plaintiff's action was untimely. |
| Whether § 12-119's one-year limit is directory or subject to equitable balancing | Time limit is permissive/directory ("may") or subject to equitable balancing; relief under § 12-119 is cumulative with equity. | Time limit is mandatory as written and statutory scheme displaces equitable bypass; legislature balanced finality concerns. | Held for defendant: plaintiff's briefing inadequate on "may" argument; statutory scheme precludes circumventing the time limit by equitable claims. |
| Whether equitable tolling/continuing course of conduct applied | Parties engaged in continuing communications and plaintiff requested reassessment; tolling should apply because defendant failed to respond, extending the limitations period. | Plaintiff discovered the alleged overassessment in Oct. 2011 and did not timely pursue statutory remedies; informal negotiations do not create a continuing duty to toll limitations. | Held for defendant: no genuine factual dispute — plaintiff discovered the harm in Oct. 2011, so continuing-course tolling does not apply. |
| Whether plaintiff could pursue alternative equitable remedies outside § 12-119 | Plaintiff contends § 12-119 is not exclusive, so other equitable relief might avoid the one-year bar. | § 12-119 was intended to replace equitable remedy for illegal assessments; it precludes alternative equitable routes that would undermine its time limit. | Held for defendant: § 12-119 displaces the equitable remedy; plaintiff cannot circumvent the statute's time limit. |
Key Cases Cited
- Norwich v. Lebanon, 193 Conn. 342 (Conn. 1984) (one-year period under § 12-119 runs from date of assessment)
- Wilson v. Kelley, 224 Conn. 110 (Conn. 1992) (declaring § 12-119 actions must be brought within one year of assessment date)
- Danbury v. Dana Investment Corp., 249 Conn. 1 (Conn. 1999) (statutory remedies and time limits reflect legislative balance for fiscal certainty)
- Interlude, Inc. v. Skurat, 253 Conn. 531 (Conn. 2000) (§ 12-119 inapplicable where plaintiff did not own property on assessment date; emphasizes assessment date as foundation)
- Wiele v. Board of Assessment Appeals, 119 Conn. App. 544 (Conn. App. 2010) (declined to apply § 12-119 where plaintiff lacked notice; remanded to consider equitable tolling)