Town of Ledyard v. WMS Gaming, Inc.
Decision Date | 17 September 2019 |
Docket Number | AC 39746 |
Citation | 192 Conn.App. 836,218 A.3d 708 |
Court | Connecticut Court of Appeals |
Parties | TOWN OF LEDYARD v. WMS GAMING, INC. |
Aaron S. Bayer, Hartford, with whom was David R. Roth, New Haven, for the appellant (defendant).
Lloyd L. Langhammer, Norwich, for the appellee (plaintiff).
In this action to collect unpaid personal property taxes, the defendant, WMS Gaming, Inc., appeals from the summary judgment as to liability only rendered by the trial court in favor of the plaintiff, the town of Ledyard, awarding it attorney's fees pursuant to General Statutes § 12-161a.1 The defendant's sole claim on appeal is that the trial court improperly concluded that the defendant was liable for attorney's fees incurred by the plaintiff while litigating a collateral action in federal court in addition to the fees incurred while pursuing this action. Specifically, it argues that the court improperly determined that the fees incurred in the collateral action were "as a result of and directly related to" this collection action within the meaning of § 12-161a. We agree and, accordingly, reverse the judgment of the trial court.
The following facts and procedural history are relevant to this appeal. On August 3, 2006, two years prior to commencing the present action, the Mashantucket Pequot Tribal Nation (Tribal Nation) filed an action in the United States District Court for the District of Connecticut challenging the authority of the state of Connecticut and the plaintiff to impose property taxes on slot machines owned by Atlantic City Coin & Slot Co. (AC Coin) and leased to the Tribal Nation, for use in its gaming operations. In that complaint, the Tribal Nation alleged that the plaintiff lacked the authority to impose the property tax because such taxation is preempted by federal regulation of Indian gaming pursuant to both the Indian Gaming Regulatory Act, 25 U.S.C. §§ 2701 - 2721 (IGRA), and the Final Mashantucket Pequot Gaming Procedures, 56 Fed. Reg. 24996 (May 31, 1991), and that the taxation was an illegal interference with the Tribal Nation's sovereignty. The present action was filed on June 23, 2008, to collect unpaid personal property taxes for gaming equipment owned by the defendant and leased to the Tribal Nation for its gaming operations.
Our Supreme Court, in a previous appeal from the judgment of this court, recited the following additional relevant facts and procedural history:
"On October 25, 2016, [before] the trial court [scheduled] a hearing on the plaintiff's motion for attorney's fees, the defendant appealed [from] the trial court's decision with respect to the federal action attorney's fees [to the Appellate Court]." (Footnotes added; internal quotation marks omitted.) Ledyard v. WMS Gaming, Inc. , 330 Conn. 75, 78–80, 191 A.3d 983 (2018).
The plaintiff subsequently filed a motion to dismiss the appeal for lack of subject matter jurisdiction, which this court granted on the ground that the trial court's decision was not yet an appealable final judgment because it had yet to determine the amount of attorney's fees owed to the plaintiff. Ledyard v. WMS Gaming, Inc. , 171 Conn. App. 624, 635, 157 A.3d 1215 (2017), rev'd, 330 Conn. 75, 191 A.3d 983 (2018). Thereafter, our Supreme Court reversed the judgment of this court and remanded the case back to this court with direction to deny the plaintiff's motion to dismiss. Ledyard v. WMS Gaming, Inc. , supra, 330 Conn. at 91, 191 A.3d 983. On remand, we now address the merits of the defendant's claim. Further facts will be provided as necessary.
We begin our analysis by setting forth the applicable standards of review and relevant legal principles. (Internal quotation marks omitted.) Perez v. Metropolitan District Commission , 186 Conn. App. 466, 471–72, 200 A.3d 202 (2018).
The defendant's claim implicates the proper interpretation and application of § 12-161a, which is a question of law over which our review is plenary. See Kaminsky v. Commissioner of Emergency Services & Public Protection , 188 Conn. App. 109, 112, 203 A.3d 1252 (2019). (Internal quotation marks omitted.) Id., at 112–13, 203 A.3d 1252. Moreover,...
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