Legal Opinion

Concept Associates, Ltd. v. Board of Tax Review

Connecticut Appellate Court

Decided July 6, 1993No. 11736PublishedCited by 9 opinions

1Opinion of the CourtLandau, J.

The plaintiff appeals from the judgment of the trial court dismissing the plaintiff’s appeal from a decision of the board of tax review of the town of Guil-ford.1 On appeal, the plaintiff claims that the trial court improperly dismissed its appeal for lack of subject matter jurisdiction. We disagree and affirm the judgment of the trial court.

The following facts are pertinent to this appeal. The plaintiff, Concept Associates, Ltd., filed a timely appeal to the board of tax review of the town of Guilford (board). On March 31, 1992, the board affirmed the challenged assessment. On May 6, 1992,…

2Cases cited4 opinions

  1. Carlson v. FisherConnecticut Appellate Court · 1989
  2. Southern New England Telephone Co. v. Board of Tax ReviewConnecticut Appellate Court · 1993
  3. Bergin v. BerginConnecticut Appellate Court · 1986
  4. Arpaia v. CorroneConnecticut Appellate Court · 1989

3Cited by9 opinions

  1. Concept Associates, Ltd. v. Board of Tax ReviewSupreme Court of Connecticut · 1994
  2. Danziger v. ShaknaitisConnecticut Appellate Court · 1993
  3. Concept Associates, Ltd. v. Board of Tax Review of the Town of GuilfordSupreme Court of Connecticut · 1993
  4. Barbuschak v. Collazo, No. Cv 98-0143082 (May 7, 1998)Connecticut Superior Court · 1998
  5. Cipollaro v. S.O.C. Corporation, No. Cv93-0134583s (Jan. 4, 1995)Connecticut Superior Court · 1995

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