Fairfield Merrittview Ltd. Partnership v. Norwalk

Summary

The court held that the property-owning LLC had standing under the municipal tax-appeal statute because it was aggrieved by the assessment, and the statute did not require the appealing party to have appeared before the administrative board. It further held that the prompt addition of the LLC as a plaintiff cured the original partnership's lack of standing under the statutory substitution mechanism. The judgment reversing the trial court was therefore reversed and the case was remanded for consideration of the defendants' remaining claims.