AC46825- Greenwich Retail, LLC. v. Greenwich (" The principal issue in this municipal tax appeal is whether the requirement of General Statutes (Rev. to 2019) § 12-63c (a) that a municipal tax assessor "provide" an owner of real property that generates rental income with a form on which to submit income and expense information is satisfied when that form is timely mailed to, but not actually received by, the property owner and/or its agent. The plaintiff, Greenwich Retail, LLC, appeals from the judgment of the trial court rendered in favor of the defendant, the town of Greenwich, challenging a municipal tax assessment of a penalty pursuant to General Statutes §§ 12-117a and 12-119. On appeal, the plaintiff first claims that the court incorrectly determined that the word "provided" in § 12-63c (a) does not require that an income and expense form actually be received by the property owner and/or its agent. The plaintiff argues, to the extent that the word "provided" is ambiguous, the court should have strictly construed the statute in its favor. The plaintiff also claims that the trial court erred in concluding that the mailing of the form to the plaintiff by the defendant's assessor (assessor) to its last known address satisfied § 12-63c (a). We disagree and affirm the judgment of the court."