7 Germantown Road, LLC v. Danbury

Summary

The court held that the plaintiffs' failure to timely file property appraisals did not deprive the Superior Court of subject matter jurisdiction over their tax appeals. The appraisal requirement is mandatory but arises after an appeal is commenced, and the statutory filing period may be extended for good cause. The appeal was not moot because the replacement appeals were improperly filed after the underlying judgments had been opened.