AC39746 - Ledyard v. WMS Gaming, Inc. (Personal property taxes; "The motion before the court challenges our jurisdiction over the appeal of the defendant, WMS Gaming, Inc., from the decision of the trial court rendering summary judgment as to liability only in favor of the plaintiff, the town of Ledyard, with respect to certain attorney's fees incurred by the plaintiff. The plaintiff moves to dismiss the defendant's appeal for lack of subject matter jurisdiction, claiming that the trial court's decision is not an appealable final judgment because the trial court has not determined the amount of the attorney's fees. We conclude that the trial court's decision rendering summary judgment as to liability only in favor of the plaintiff with regard to the attorney's fees at issue is not an appealable final judgment. Accordingly, we grant the plaintiff's motion to dismiss the defendant's appeal.
The record before the court reveals the following facts and procedural history. In 2008, the plaintiff commenced the underlying action to collect unpaid personal property taxes that it had imposed on slot machines that the defendant owned and leased to the Mashantucket Pequot Tribal Nation (Tribal Nation) for use in its gaming facilities.")