Kettle Brook Realty, LLC v. Town of E. Windsor
153 A.3d 1247
| Conn. | 2017Background
- Kettle Brook Realty owned property in East Windsor and sought a reduction in its October 1, 2012 grand list assessment before the Board of Assessment Appeals (board).
- The board denied the request; the assessor mailed notice of that denial to Kettle Brook on May 1, 2013.
- Kettle Brook filed a tax appeal in Superior Court on June 28, 2013, with a citation and recognizance and a July 23, 2013 return date.
- A marshal served the town with the complaint, citation, and recognizance on July 10, 2013; return of service was filed July 17, 2013.
- The town moved to dismiss, arguing the appeal was untimely under General Statutes § 12-117a because service on the town occurred more than two months after mailing of the board’s notice.
- The trial court granted the motion; the Appellate Court affirmed; the Supreme Court granted certification on whether the appeal was timely commenced under § 12-117a and affirmed the Appellate Court.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether a § 12-117a tax appeal is "commenced" by filing in Superior Court or by service on the municipality | Filing in Superior Court commences the appeal, so Kettle Brook’s June 28 filing was timely | Commencement requires service on the town within two months of the board’s mailed notice; Kettle Brook served the town after that period | Appeal not timely commenced until served; dismissal affirmed |
Key Cases Cited
- Kettle Brook Realty, LLC v. Town of East Windsor, 158 Conn. App. 576 (Conn. App. 2015) (Appellate Court decision affirming dismissal for untimeliness)
- Chestnut Point Realty, LLC v. East Windsor, 158 Conn. App. 565 (Conn. App. 2015) (companion Appellate Court decision interpreting § 12-117a to require service within two months)
- Chestnut Point Realty, LLC v. East Windsor, 324 Conn. 528 (Conn. 2017) (Supreme Court companion opinion resolving the same timing issue)