223 Conn.App. 333
Conn. App. Ct.2024Background
- SG Pequot 200, LLC challenged the valuation of its property in Fairfield, Connecticut, as set by the town’s assessors in October 2021.
- The plaintiff mailed its appeal petition to the Board of Assessment Appeals on February 18, 2022, via overnight shipping.
- The statutory deadline for appeals was February 20, but that date fell on a Sunday; the next day, February 21, was Washington’s Birthday, a legal holiday, and municipal offices were closed for both days.
- The board received the petition on February 22, 2022, and subsequently refused to hear the appeal, labeling it untimely.
- The plaintiff appealed to the Superior Court, which dismissed the case for lack of subject matter jurisdiction due to late filing; the plaintiff then appealed that ruling.
- The Appellate Court reversed in part, concluding the appeal was timely when the offices were closed due to a weekend and legal holiday.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Is an appeal to the board timely if received next business day when statutory deadline fell on closed day? | Timely, as offices closed for weekend/holiday, so filing next open day suffices | Untimely, as the statute mandates receipt by February 20 | Court held plaintiff’s appeal was timely and jurisdiction existed |
| Does the rationale from Brennan v. Fairfield apply to fixed-date deadlines? | Yes, common law and Brennan support extension past closure | No, Brennan applies only to time-period, not fixed-date, statutes | Court held Brennan/Lamberti principles extend to fixed-date statutes |
| Must the court dismiss a municipal tax appeal for late board filing? | No, because the board appeal was timely under the circumstances | Yes, lack of timely board appeal deprives court of jurisdiction | Court reversed and reinstated case; appeal was timely |
| Must municipal offices be open on weekends/holidays to receive appeals? | Legislature did not intend such a requirement | Implied requirement for weekend/holiday receipt | Court disagreed; offices need not be open, filings accepted next day |
Key Cases Cited
- Brennan v. Fairfield, 255 Conn. 693 (Conn. 2001) (deadline for notice extended when terminal day falls on weekend/holiday and offices are closed)
- Lamberti v. Stamford, 131 Conn. 396 (Conn. 1944) (notice deadline extended past legal holiday if municipal office is closed)