Greenwich Retail, LLC v. Greenwich

Summary

The court held that a municipal tax assessor satisfies the statutory requirement to provide a rental-income information form by mailing it to the property owner's last known address, even if the owner does not actually receive it. The statute requires the form to be made available by reasonable means and does not require proof of receipt; mailing also satisfied fundamental fairness under the circumstances because the property owner was responsible for keeping its address current. The court affirmed the Appellate Court's judgment. Dannehy, J., concurring in part and dissenting in part, agreed that actual receipt was unnecessary but would have reversed because the mailing to the outdated address was not reasonably calculated to provide adequate notice.