Property Tax Management, LLC v. Worldwide Properties, LLC

Citations

• 204 Conn. App. 520

Syllabus

The plaintiff sought to recover damages from the defendant property owners for breach of contract in connection with the defendants' failure to pay for services rendered. The plaintiff is a business that provides tax consultation services and specializes in real estate tax valuation and assisting property owners in contesting property assessments. The par- ties entered into a contract authorizing the plaintiff to represent the defendants at informal hearings, before the Board of Assessment Appeals of the City of Bridgeport and, if necessary, to hire an attorney to represent the defendants on appeal to the Superior Court. After the defendants refused to pay the plaintiff for the services it had rendered, the plaintiff commenced this action. The trial court rendered judgment in favor of the plaintiff on its complaint in part and the defendants appealed to this court, claiming that the court erred in not finding that the plaintiff had engaged in, or otherwise induced, the illegal practice of law by hiring an attorney to pursue the tax appeals and in maintaining exclusive control over the tax litigation. Held that the contract was consistent with public policy considerations and did not authorize the illegal or unauthorized practice of law: the trial court correctly observed that Connecticut courts have enforced agreements like the one at issue in the present case, and, according to our Supreme Court, contracts of this nature are consistent with the public policies against the unautho- rized practice of law and in favor of fair and accurate taxation because they facilitate the correction of errors by municipal assessors; moreover, the contract provided the defendants with the right to discontinue the engagement at any time with proper notice, and the tax appeals to the Superior Court were validly brought by an attorney retained by the plaintiff on behalf of the defendants. Argued March 8—officially released May 11, 2021