DocketNumber: No. 64578
Citation Numbers: 1992 Conn. Super. Ct. 4410
Judges: AUSTIN, J.
Filed Date: 5/13/1992
Status: Non-Precedential
Modified Date: 7/5/2016
Whether the court should grant the defendant's motion to dismiss because the court lacks subject matter jurisdiction since the plaintiff's action based on General Statutes Sec.
FACTS
The following facts are alleged in the complaint. The plaintiffs, Haynes B. Johnson, Sarah M. Johnson, Michael B. Johnson and Paul A. Johnson, were, on October 1, 1990, the owners of certain property located in CT Page 4411 Killingworth, Connecticut. On January 24, 1992, the plaintiffs commenced this action under General Statutes Secs.
DISCUSSION
"Practice Book Sec. 143 provides in relevant part: `The motion to dismiss shall be used to assert (1) lack of jurisdiction over the subject matter. . . .'" Southport Manor Convalescent Center, Inc., v. Foley,
The defendants, the Town of Killingworth, Susan Adinolfo and Donna Shanoff, argue that the court lacks subject matter jurisdiction over the plaintiffs' tax appeal because the action was not brought within the one year time period provided in General Statutes Sec.
The plaintiffs argue that neither bringing the action beyond the time limitation nor the prepayment of the allegedly wrongful tax violate jurisdictional requirements and, therefore, the failure to comply therewith does not deprive the court of subject matter jurisdiction.
General Statutes Sec.
12-119 provides: "REMEDY WHEN WRONGFULLY ASSESSED. When it is claimed that a tax has been laid on a property 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 CT Page 4412 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 other remedies provided by law, make application for relief to the superior court. . . . In all such actions, the superior court shall have the power to grant such relief upon such terms and in such manner and form as to justice and equity appertains. . . ."
Second Stone Ridge Cooperative Corporation v. Bridgeport,
Neither bringing the action beyond the one year time limitation nor the payment of the allegedly wrongful tax before the bringing the action constitute flaws in the subject matter jurisdiction of the court. L. G. DeFelice
Son, Inc. v. Wethersfield,
The motion to dismiss is denied.
AUSTIN, J.