SC21024 - 7 Germantown Road, LLC v. Danbury ("This joint public interest appeal, which stems from six individual tax appeals filed in the Superior Court, requires us to determine whether a property owner's failure to timely file an appraisal in accordance with General Statutes (Rev. to 2023) § 12-117a (a) (2), in a tax appeal involving real property assessed at one million dollars or more, implicates the Superior Court's subject matter jurisdiction over the tax appeal. We conclude that the appraisal filing requirement in General Statutes (Rev. to 2023) § 12-117a (a) (2) is not jurisdictional in nature and, accordingly, affirm the judgments of the Superior Court.")