Opinion
The defendant White Eagle’s Society of Brotherly Help, Inc.,
The record reveals the following undisputed facts and procedural history. The defendant is the record owner of several parcels of real property located in Bridgeport, including two parcels described as 695 East Washington Avenue and 617-621 East Washington Avenue (subject properties).
In February, 2007, the plaintiff commenced this action to foreclose on new tax hens resulting from the defendant’s alleged nonpаyment of property taxes for the subject properties as assessed on the October 1, 2004 grand list. The defendant filed an answer and special defenses, in which it alleged that it had paid all applicable taxes in accordance with the terms of the 2002 stipulated judgment and thаt the plaintiff was not taxing the defendant’s properties in accordance with that judgment.
On March 31,2009, the defendant filed a counterclaim in the foreclosure action, which restated its allegations that the plaintiff “has failed to comply with the [2002] stipulated judgment and ha[s] proceeded to file tax hens on the . . . [defendant’s] properties and ha[s] failed to properly apply the agreed upon tax exemption.” By way of relief, the counterclaim sought an order requiring the plaintiff to comply with the terms of the stipulated judgment. See Bank of Boston Connecticut v. DeGroff
According to the plaintiff, in December, 2009, the defendant paid its outstanding 2004 tax obligation. As a result, on January 26, 2010, the plaintiff withdrew its foreclosure complaint. The counterclaim, nevertheless, remained on the docket. See Practice Book § 10-66 (counterclaim survives withdrawal of underlying complaint); 98 Lords Highway, LLC v. One Hundred Lords Highway, LLC,
On June 1, 2011, the рlaintiff filed a motion for summary judgment as to the counterclaim, arguing that the counterclaim was barred as a matter of law because the defendant should have sought relief in a tax appeal pursuant to §§ 12-111 or 12-119. On October 6, 2011, the defendant filed an opposition to the motion fоr summary judgment, arguing that because it was seeking the enforcement of a stipulated judgment rather than directly challenging a tax assessment or the imposition of an illegal tax, its counterclaim was properly before the court. The court issued orders on October 12, 2011, granting the motion fоr summary judgment and overruling the objection.
“Our standard of review is well established. Practice Book § 17-49 provides that summary judgment shall be
“An appellate court’s review of a trial court decision is circumscribed by the appropriate standard of review. . . . When . . . the trial court draws conclusions of law, our review is plenary and we must decide whether its conclusiоns are legally and logically correct and find support in the facts that appear in the record.” (Internal quotation marks omitted.) J.P. Alexandre, LLC v. Egbuna,
The defendant’s sole claim on appeal is that the court erred in rendering summary judgment on the ground that adjudication of the counterclaim wаs barred as a matter of law because the defendant should have raised its issues in a statutory action brought pursuant to § § 12-111 or 12-119. The defendant argues that the plaintiff failed to raise that ground as a special defense and, therefore, the court should not have considered the аrgument. The defendant also argues that because the counterclaim did not directly challenge a tax assessment or the imposition of an illegal tax, but rather
The defendant first argues that summary judgment was inappropriate because the plaintiff failed to raise by wаy of a special defense its theory that the counterclaim should be barred on the basis of the availability of other statutory remedies. The defendant, however, never raised its special defense argument in its opposition to the motion for summary judgment or at oral argument on the motion for summary judgment. We will not consider on appeal an argument that was never raised to or considered by the trial court. See Pelletier v. Sordoni/Skanska Construction Co.,
We next turn to the defendant’s argument that its failure to pursue a statutory remedy pursuant to §§ 12-111 or 12-119 should not have precluded adjudication of the claims raised in its counterclaim because the counterclaim did not directly challenge a tax; assessment or the imposition of an illegal tax, but only sought enforcement of the parties’ 2002 stiрulated judgment. “Our Supreme Court has repeatedly insisted that a taxpayer wishing to contest the legality of its tax assessments must follow prescribed statutory procedures. . . . Where the General Assembly has established complete, adequate and speedy statutory remedies for allеged tax irregularities, a taxpayer must exhaust them. ... A taxpayer who has not sought redress in an appropriate manner is foreclosed from continuing litigation outside these statutes. ... By failing to contest the assessments of the parcel properly, the defendant has effectivеly waived his right to challenge them. . . .
In the present сase, the central allegation of the counterclaim was that the defendant had not received the 40 percent tax exemption that it believed it remained entitled to pursuant to the terms of the 2002 stipulated judgment and that the plaintiff was failing to abide by the terms of that judgment. A tax аppeal pursuant to § 12-111 is the proper vehicle for an aggrieved taxpayer to challenge “the doings of the assessors . . . .” General Statutes § 12-111 (a). One of the duties of a city’s board of assessors is to monitor the tax assessor’s handling of applicable tax exemptions. Sеe Covenant Home, Inc. v. Cromwell,
Although the defendant argues that there remains a factual dispute as to whether it has maintained “the same use of the property” so as to warrant a continuation of the 40 percent tax exemption as provided for in the 2002 stipulated agreement, that disputed fact was not material to the court’s summary judgment determination. That factual issue and whether the plaintiff had a continuing obligation to abide by the terms of the stipulated judgment are exactly what should have been submitted to the administrative tax appeal process, and the defendant’s failure to seek such redress foreclosed it from seeking untimely adjudication by way of its counterclaim. The trial court’s conclusion that there were no genuine issues of material fact and that the plaintiff was entitled to summary judgment as a matter of law was legally and logically correct and finds support in the facts that appear in the record.
The judgment is affirmed.
In this opinion the other judges concurred.
Notes
The complaint in this matter, which sought to foreclose on municipаl tax liens, was withdrawn prior to judgment on the counterclaim. The complaint named Aquarion Water Company of Connecticut, the water pollution control authority for the city of Bridgeport, Yousseff Makhraz and the Polish National Alliance of the United States of North America as аdditional party defendants by virtue of interests that each held in the subject properties that were subsequent in right to the tax liens being foreclosed. Those defendants were not parties to the counterclaim that is the subject matter of this appeal. Hereafter, all referеnces in this opinion to the defendant are to White Eagle’s Society of Brotherly Help, Inc.
General Statutes § 12-111 (a) provides in relevant part: “Any person . . . claiming to be aggrieved by the doings of the assessors of such town may appeal therefrom to the board of assessment appeals. . . . Such board may equalize and adjust the grand list of such town and may increase or decrease the assessment of any taxable property or interest therein . . . .”
General Statutes § 12-119 provides in relevant part- “When it is claimed that a tax has been laid on propеrty not taxable in the town or city in whose tax list such property was set, or that a tax laid on property was computed on an assessment which, under all the circumstances, was manifestly excessive and could not have been arrived at except by disregarding the provisions of the statutes for determining the valuation of such property, the owner thereof . . . may, in addition to the other remedies provided by law, make application for relief to the superior court for the judicial district in which such town or city is situated. ... In all such actions, the Superior Court shall hаve power to grant such relief upon such terms and in such manner and form as to justice and equity appertains, and costs may be taxed at the discretion of the court. If such assessment is reduced by said court, the applicant shall be reimbursed by the town or city for any overpayment of taxes in accordance with the judgment of said court.”
In its brief, the defendant describes itself as “a Polish organization which promotes Polish culture, education and fellowship of individuals of Polish descent.”
The statutory basis of the exemption provided for in the stipulated agreement is not apparent from the record; see General Statutes § 12-81 (setting forth exemptions from property taxation); see also Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services,
The trial court issued postcard decisions in this matter rather than a detailed memorandum of decision setting forth the factual and legal basis for its decision. Although the court’s order stated that summary judgment was granted “as to liability only”; see Broadnax v. New Haven,