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Middlebury authorizes town counsel to defend two commercial tax appeals
Summary
The select board authorized the town attorney to defend two pending commercial tax appeals and counsel explained the de novo administrative appeal process, typical settlement dynamics, and that hearings are held in Connecticut's tax court in New Britain.
The board voted to authorize the town attorney to defend two pending tax appeals: West Best Inc. v. Town of Middlebury and Olympic Preston Park Limited Partnership v. Town of Middlebury.
Town counsel explained that these are administrative appeals reviewed de novo, meaning a court conducts an evidentiary hearing—typically with appraisers—and that cases are heard in Connecticut's tax court in New Britain. Counsel said most of these cases settle but, if not, trials can occur roughly a year and a half after filing depending on case volume.
"It's an administrative appeal, but the review is what we call de novo," the attorney said, describing the usual steps—pretrial, appraisers, settlement talks and, if necessary, trial in New Britain.
The board recorded the decision as unanimous in favor of authorizing defense and discussed appointing counsel to handle filings and pretrial steps, including working closely with the town assessor and engaging appraisers as needed.
