ZS Successfully Secures Dismissal of Untimely Tax Appeal

Attorney Owen T. Weaver successfully secured the dismissal of an untimely claim of overvaluation in the matter SG Pequot 200 LLC v. Town of Fairfield. In this commercial tax appeal, the owner attempted to file a Petition of Appeal with the Town of Fairfield Board of Assessment Appeals two (2) days after the statutory deadline for filing. The Plaintiff argued that the statutory deadline should be extended because the deadline fell on a weekend, followed by a holiday. The property owner also argued that the deadline should be extended through the doctrine of equitable tolling. The Court, however, disagreed, finding that the statutory deadline could not be extended because the legislature chose a bright line date, as opposed to a notice period measured by a triggering event. The Court also rejected Plaintiff’s equitable arguments.

👉 The Court’s opinion can be accessed via the judiciary’s website here.