149 Conn. App. 468
Conn. App. Ct.2014Background
- Norwalk assessed Fairfield Merrittview Limited Partnership (L.P.) and later Fairfield Merrittview SPE, LLC (LLC) for eight-story office property at 383 Main Avenue, valued as of October 1, 2008.
- Deeds show LLC acquired the property on June 12, 2007; LLC was the record owner on the valuation date, not the Partnership.
- The Board of Assessment Appeals kept the assessment unchanged after an appeal filed by the Partnership (SPE LLC not a party to that appeal).
- The Partnership, seeking relief under § 12-117a, moved to amend to add SPE LLC as party plaintiff; the court granted the amendment.
- At trial, both sides presented appraisal evidence; the Partnership argued ownership history supported standing, while the City challenged standing.
- The trial court ultimately held that standing existed and valued the property at $34,059,753; the City appealed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Standing to appeal | Merrittview Partnership had ownership on Oct 1, 2008. | SPE LLC owned on that date; Partnership lacked standing. | Lacked standing; dismissed for lack of subject matter jurisdiction. |
| Effect of adding SPE LLC as party | Amendment within 30 days of return date cured standing. | Two entities are separate; amendment did not cure aggrievement. | Amendment did not cure jurisdictional defect; standing still lacking. |
| Owner of property on valuation date | Partnership and LLC are the same economic entity; ownership continuity exists. | Limited partnership and LLC are distinct legal entities; ownership did not vest in Partnership. | Two separate entities; proper aggrievement not shown. |
Key Cases Cited
- Megin v. New Milford, 125 Conn. App. 35 (2010) (standing burden to show aggrievement; plaintiff must have proper party status)
- O'Reilly v. Valletta, 139 Conn. App. 208 (2012) (standing defined; injuries must be direct, not derivative)
- Ardmare Construction Co. v. Freedman, 191 Conn. 497 (1983) (jurisdictional challenges may be raised at any stage)
- Cavanaugh v. Newtown Bridle Lands Assn., Inc., 261 Conn. 464 (2002) (conveyance requires two distinct legal entities; deed transfer embodies ownership change)
- Weber v. U.S. Sterling Securities, Inc., 282 Conn. 722 (2007) (LLCs are hybrid entities; ownership and structure relevant for standing)