181 Conn. App. 80
Conn. App. Ct.2018Background
- Mary Randazzo, trustee for A&F Foods, granted John Sakon a recorded easement (1999) giving access over her .79-acre parcel; the easement required the grantee to indemnify/grantor for real estate taxes on the easement area provided the grantee was not separately taxed.
- The parties executed an escrow/settlement package (the “global settlement”); Sakon reviewed documents, paid $100,000, submitted zoning modifications, and the town approved the application making the documents binding.
- Randazzo billed Sakon annually for taxes allocable to the .32-acre easement area; Sakon refused to pay several of those bills and later paid under protest for some years.
- Randazzo sued in 2010 seeking reimbursement for taxes for various grand list years; an attorney fact-finder awarded judgment to Randazzo plus statutory prejudgment interest; the trial court entered judgment consistent with the fact-finder’s recommendations.
- Sakon appealed, arguing (1) the action sounds in indemnification (3-year limitations), (2) the statute of frauds bars enforcement because Sakon did not sign the easement deed, and (3) easements are not separately taxable so Randazzo could not recover.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Applicable statute of limitations | Randazzo seeks breach of contract/reimbursement under the easement, so 6‑year statute (§ 52‑576) applies | Claim is for indemnification; 3‑year statute (§ 52‑598a) applies | Court: Action is a contract claim for first‑party losses enforcing ongoing obligation in the deed; 6‑year statute applies |
| Statute of frauds (was deed unsigned by grantee) | Sakon accepted the easement and the escrow agreement made the easement binding; acceptance binds grantee to deed terms | Easement unenforceable under statute of frauds because Sakon didn’t sign the deed; no part performance or estoppel proven | Court: Grantee’s acceptance, payment and assent via escrow process equate to signature; statute of frauds does not bar the claim |
| Taxability / double taxation claim | Randazzo was assessed by town on her parcel (including easement area); deed allocated tax responsibility to Sakon when not separately taxed | Easements cannot be separately assessed; Sakon already bore increased assessment on his property or was separately taxed; payment would cause double taxation; Valvoline (tenant) should share burden | Court: Fact‑finder credited town assessor that Randazzo was assessed for the parcel including the easement and Sakon was not separately taxed; private contract to reimburse is enforceable and not double taxation; Valvoline not bound by agreement |
| Prejudgment interest / finality of judgment | Randazzo sought statutory prejudgment interest; court later fixed rate and accrual dates | Initial judgment without set interest rate was not final for appeal | Court: Clarified statutory interest under § 37‑3a (10% max) and entered final judgment; original appeal dismissed for lack of finality, amended appeal considered |
Key Cases Cited
- Elting v. Clinton Mills Co., 36 Conn. 296 (Conn. 1869) (acceptance of deeded easement binds grantee to covenant terms)
- Foster v. Atwater, 42 Conn. 244 (Conn. 1875) (grantee’s acceptance of deed containing covenants implies promise enforceable despite lack of grantee’s signature)
- Amoco Oil Co. v. Liberty Auto & Electric Co., 262 Conn. 142 (Conn. 2002) (distinguishes indemnification claims from first‑party contract claims; limitation for indemnity statutes applies only when claiming indemnity for third‑party liability)
- Crotta v. Home Depot, Inc., 249 Conn. 634 (Conn. 1999) (explains common‑law indemnification as shifting liability between tortfeasors)
- Breezy Knoll Assn., Inc. v. Morris, 286 Conn. 766 (Conn. 2008) (easements are not normally separately assessed for property taxation)
- Hartford Elec. Light Co. v. Wethersfield, 165 Conn. 211 (Conn. 1973) (public utility easements are generally not separately taxable to the utility; assessment typically on freehold owner)