The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.

Property Law Appellate Court Opinion

by Zigadto, Janet


AC42770 - Seramonte Associates, LLC v. Hamden (Tax appeal; "The plaintiff, Seramonte Associates, LLC, appeals from the judgment of the trial court granting summary judgment in favor of the defendant, the town of Hamden, as to count one of the plaintiff's complaint and granting the defendant's motion to strike the plaintiff's constitutional claims in count two. On appeal, the plaintiff claims, with respect to count one, that the court erred in holding that the word 'submit' as used in General Statutes ยง 12-63c requires that certain tax forms have to be received by the defendant by June 1, and, with respect to count two, that the court erred in granting the defendant's motion to strike, because the penalty imposed for the plaintiff's late submission of the tax forms amounts to a fine that violates the excessive fines clauses of the federal and the state constitutions. We disagree and, accordingly, affirm the judgment of the trial court.")