BREEZY KNOLL ASS'N. v. Town of Morris

Opinion

ROGERS, C. J.

This case concerns the valuation, for property tax purposes, of common areas owned by a neighborhood homeowners’ association when those common areas are subject to extensive encumbrances that solely benefit the association’s neighborhood resident members. The plaintiff, Breezy Knoll Association, Inc. (association), appeals from the judgment of the trial court dismissing its municipal tax appeal, brought pursuant to General Statutes § 12-117a, for lack of aggrievement. The association claims that the court improperly concluded that it failed to prove that the defendant, the…