Megin v. Town of New Milford
125 Conn. App. 35
| Conn. App. Ct. | 2010Background
- Property at 64 Old Town Park Road, New Milford; 2004 assessed value $60,200 (assessed at $42,140).
- Plaintiff challenged the assessment to the New Milford board of assessment appeals; board declined to reduce the assessment; appeal to Superior Court followed.
- Trial court dismissed for lack of subject matter jurisdiction, holding plaintiff, as trustee, lacked standing to sue as owner.
- Plaintiff claimed collateral estoppel regarding a prior tax foreclosure action; no evidence the foreclosure action was decided.
- Plaintiff argued Isaac v. Mount Sinai Hospital should govern; court found Isaac inapplicable and that plaintiff lacked aggrievement under § 12-117a.
- Court affirmed dismissal for lack of standing and lack of subject matter jurisdiction.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether plaintiff had standing to challenge the assessment | Megin argues standing despite not being the record owner | Town asserts lack of standing because owner is not plaintiff | Dismissal affirmed for lack of standing |
| Effect of prior tax foreclosure on current appeal | Collateral estoppel should apply | Prior action lacked a final judgment; estoppel not applicable | Collateral estoppel not applicable; no judgment record |
| Applicability of Isaac v. Mount Sinai Hospital | Isaac should govern due to saving statute rationale | Isaac inapplicable to tax appeal; not accidental failure of suit scenario | Isaac not controlling; case distinguished |
| Governing aggrievement/standing under § 12-117a | Plaintiff aggrieved as taxpayer | No aggrievement since not owner; lacks statutory standing | Court proper to dismiss for lack of subject-matter jurisdiction |
Key Cases Cited
- Sadloski v. Manchester, 235 Conn. 637, 668 A.2d 1314 (1995) (1995) (standing required; plaintiffs not fungible; court must dismiss lacking jurisdiction)
- Lewis v. Slack, 110 Conn.App. 641, 955 A.2d 620 (2008) (2008) (standing governs subject-matter jurisdiction; plenary review)
- Massey v. Branford, 119 Conn.App. 453, 988 A.2d 370 (2010) (2010) (12-117a/12-119 provides avenue for tax appeals; aggrievement required)
- Carol Management Corp. v. Board of Tax Review, 228 Conn. 23, 633 A.2d 1368 (1993) (1993) (collateral estoppel requires actual, necessary earlier decision)
- Isaac v. Mount Sinai Hospital, 210 Conn. 721, 557 A.2d 116 (1989) (1989) (accidental failure of suit saving statute distinguished; not controlling)