AC45863 - SG Pequot 200, LLC v. Fairfield (“The plaintiff, SG Pequot 200, LLC, appeals from the judgment of dismissal rendered in favor of the defendant, the town of Fairfield (town), by the trial court in this municipal tax appeal brought pursuant to General Statutes § 12-117a.1 On appeal, the plaintiff claims that the court improperly determined that the court lacked subject matter jurisdiction over the plaintiff’s municipal tax appeal on the basis that the plaintiff’s petition to the town’s board of assessment appeals (board) was untimely under General Statutes §§ 12-111 (a) (1) and 12-112. We agree and, accordingly, reverse in part the judgment of the trial court.”)