SC19554 - Chestnut Point Realty, LLC v. East Windsor (Taxation; appeal from assessment of real property taxes; "The statutory right to appeal from an assessment of real property by a municipal board of assessment appeals is conditioned on the property owner "mak[ing] application" to the Superior Court within two months of the date the board mails notice of its action. See General Statutes § 12-117a. The question presented by this case is whether, for purposes of this limitation period, such application is made upon the filing of the required appeal documents in the Superior Court, or rather, when those appeal documents have been served upon the taxing municipality. The plaintiff, Chestnut Point Realty, LLC, appeals from the judgment of the Appellate Court affirming the trial court's dismissal of its municipal tax appeal due to untimeliness. Chestnut Point Realty, LLC v. East Windsor, 158 Conn. App. 565, 575, 119 A.3d 1229 (2015). The plaintiff claims that, under the plain language of § 12-117a, its appeal was timely commenced upon the filing of its appeal documents in the Superior Court, even though the appeal was not served on the defendant, the town of East Windsor (town), until a date beyond the expiration of the two month appeal period. We disagree and, accordingly, affirm the judgment of the Appellate Court.")

SC19555 - Kettle Brook Realty, LLC v. East Windsor (Taxation; appeal from assessment of real property taxes; "This case raises the issue of whether a municipal tax appeal brought pursuant to General Statutes § 12-117a is commenced, for purposes of meeting the limitation period prescribed by that statute, by the filing of the tax appeal with the Superior Court or, rather, upon the service of the appeal on the municipal taxing authority. The plaintiff, Kettle Brook Realty, LLC, appeals from the judgment of the Appellate Court affirming the trial court's dismissal of its tax appeal due to untimeliness. Kettle Brook Realty, LLC v. East Windsor, 158 Conn. App. 576, 579, 119 A.3d 1276 (2015). The plaintiff claims that, under the plain language of § 12-117a, its appeal was timely commenced upon the filing of its appeal documents in the Superior Court, even though the appeal was not served on the defendant, the town of East Windsor (town), until a date beyond the expiration of the two month appeal period. We disagree and, accordingly, affirm the judgment of the Appellate Court.")