Supreme Court of Connecticut
Chestnut Point Realty, LLC v. Town of East Windsor
January 24, 2017324 Conn. 528
Summary
The court held that a municipal property-tax appeal under General Statutes § 12-117a is commenced when the appeal papers are served on the municipality, not when they are filed with the Superior Court. Because Chestnut Point served East Windsor after the two-month statutory period expired, dismissal for lack of subject matter jurisdiction was proper. The court also rejected the plaintiff's defective-notice argument because it was raised late, was not preserved below, depended on unresolved factual questions, and was factually distinguishable from the authority on which the plaintiff relied.