7 Germantown Road, LLC v. Danbury

Summary

The court held that the appeal remained justiciable because the plaintiffs’ replacement appeals were not authorized by the statutory amendment after their original appeals had been reopened. It further held that late filing of appraisals required in certain high-value property tax appeals does not implicate statutory standing or divest the Superior Court of subject matter jurisdiction. The appraisal requirement is mandatory, but the filing period and dismissal consequence remain subject to the trial court’s discretion and extension for good cause.