Metropolitan District Commission v. Marriott International, Inc. ( 2022 )


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    THE METROPOLITAN DISTRICT COMMISSION v.
    MARRIOTT INTERNATIONAL, INC., ET AL.
    (AC 44790)
    Prescott, Elgo and Cradle, Js.
    Syllabus
    The plaintiff municipal water control authority sought to recover damages
    from the defendants, the state of Connecticut and M Co., a hotel franchi-
    sor, for breach of contract and unjust enrichment. The plaintiff entered
    into a developer permit agreement with the state, which authorized the
    state to construct and install a new sanitary sewer main for a mixed-use
    development project in downtown Hartford. The state’s subcontractors
    constructed the authorized sewer main along with a lateral sewer line
    that extended from the sewer main to a newly constructed hotel. Thir-
    teen years after the hotel opened, the plaintiff commenced this action,
    claiming that the hotel’s connection to the sewer main was performed
    without a permit or an inspection by the plaintiff, that, as a result, the
    state remained liable for all maintenance and repairs of the sewer main,
    and that the state had failed to pay the plaintiff for such repairs. The
    trial court granted the state’s motion to dismiss all counts against it on
    the ground of sovereign immunity. Prior to the filing of any responsive
    pleading by M Co., the plaintiff elected to exercise its administrative
    prerogative pursuant to the applicable statute (§ 7-249) to levy a special
    benefit assessment on the hotel property, which was in an amount equal
    to the amount of the damages that it sought in the pending civil action.
    Neither M Co. nor any entity associated with the ownership or manage-
    ment of the hotel property exercised or attempted to exercise its right
    to appeal the assessment. The assessment went unpaid, and the plaintiff
    filed a lien on the hotel’s land records. Thereafter, M Co. filed a motion
    for summary judgment in the civil action, which the trial court granted,
    finding that the plaintiff’s claims were barred by the applicable statute
    of limitations (§ 52-576 (a)) and that the plaintiff had sued the wrong
    party, as M Co. did not own, manage or do business as the hotel, nor
    was it party to any written agreement involving the plaintiff. Following
    the trial court’s judgment, the manager for the hotel sent a letter to the
    plaintiff asking it to release the sewer benefit assessment lien that it
    had filed against the hotel property in light of the court’s decision. The
    plaintiff refused to release the lien, claiming that the lien did not have any
    relationship to the civil litigation. Thereafter, M Co. filed a postjudgment
    motion in the civil action, requesting that the trial court find the plaintiff
    in contempt and order the discharge of the lien. The trial court declined
    to hold the plaintiff in contempt but ordered the discharge of the lien,
    and the plaintiff appealed to this court. Held that the trial court acted
    in excess of its authority and abused its discretion by ordering the
    discharge of the sewer benefit assessment lien: the plaintiff had the
    authority both to bring the action seeking compensatory damages on
    the theory of breach of contract and unjust enrichment and to levy the
    sewer benefit assessment against the hotel property pursuant to § 7-
    249, those options were not mutually exclusive, and the relative merits
    of the civil action had no bearing on the validity of the plaintiff’s decision
    to exercise its separate and distinct administrative authority to levy a
    sewer benefit assessment or on the validity of any resulting lien; more-
    over, the exclusive method to challenge the propriety of the sewer
    assessment lien was to file an appeal pursuant to the applicable statute
    (§ 7-250), and, because neither M Co. nor any other party associated
    with the hotel property ever filed such an appeal, the assessment became
    final and presumptively valid after the appeal period passed without a
    challenge to it and that assessment could not be collaterally challenged
    in the civil action; furthermore, the trial court’s discharge of the sewer
    assessment lien could not be construed as a proper exercise of its
    inherent authority to issue orders necessary to protect or vindicate its
    prior judgment or of its authority pursuant to statute (§ 49-51) because
    allowing the plaintiff to file the lien and potentially foreclose on it would
    not undermine the trial court’s final judgment, as the only final judgment
    it had rendered was summary judgment on the complaint, that judgment
    did not reach the merits of the causes of action alleged, and the lien
    existed prior to the summary judgment ruling, and the trial court abused
    its discretion by considering whether to discharge the lien pursuant to
    § 49-51 without making the required findings thereunder regarding the
    validity of the lien, as nothing in the court’s decision suggested that
    the lien was jurisdictionally defective, not in proper form, or not duly
    recorded; additionally, there was no merit to M Co.’s arguments that
    either res judicata or judicial estoppel provided an alternative basis on
    which to affirm the judgment of the trial court.
    Argued March 9—officially released October 25, 2022
    Procedural History
    Action to recover damages for, inter alia, breach of
    contract, and for other relief, brought to the Superior
    Court in the judicial district of Hartford and transferred
    to the Complex Litigation Docket, where the court,
    Schuman, J., granted the motion to dismiss filed by the
    defendant state of Connecticut; thereafter, the court,
    Schuman, J., granted the named defendant’s motion
    for summary judgment and rendered judgment thereon;
    subsequently, the court, Schuman, J., granted in part
    the named defendant’s postjudgment motion for con-
    tempt and application to discharge lien and ordered the
    plaintiff to discharge a lien on certain real property,
    and the plaintiff appealed to this court. Reversed in
    part; judgment directed.
    John W. Cerreta, with whom, on the brief, were Han-
    nah F. Kalichman and William J. Sweeney, for the
    appellant (plaintiff).
    John C. Pitblado, with whom, on the brief, was Bren-
    dan N. Gooley, for the appellee (named defendant).
    Opinion
    PRESCOTT, J. The plaintiff, the Metropolitan District
    Commission, a municipal water control authority,
    elected to pursue two separate and distinct legal ave-
    nues to recoup costs associated with the construction,
    connection, and use of certain sewer improvements
    that it authorized as part of the Adriaen’s Landing devel-
    opment project in Hartford. First, it brought the civil
    action from which this appeal arises against the defen-
    dant Marriott International, Inc.,1 in which it alleged
    breach of contract and unjust enrichment. Second, the
    plaintiff initiated a separate administrative proceeding
    pursuant to General Statutes §§ 7-2492 and 7-254 (b),3
    in which it imposed a sewer benefit assessment on the
    Marriott Harford Downtown property at 200 Columbus
    Boulevard. We are asked to decide in the present appeal
    whether the trial court in the civil action improperly
    ordered in a postjudgment proceeding the discharge of
    a sewer benefit assessment lien perfected against the
    Marriott Hartford Downtown property as a result of the
    contemporaneous and unchallenged administrative
    action.
    The plaintiff appeals from the court’s ruling on a
    combined motion for contempt and application to dis-
    charge lien that the defendant filed after the court had
    rendered summary judgment in favor of the defendant
    on the plaintiff’s complaint in the underlying civil
    action. Although the court declined to hold the plaintiff
    in contempt, it ordered the discharge of a lien that the
    plaintiff had filed on the land records regarding the
    Marriott Hartford Downtown property during the pen-
    dency of the civil action to enforce an unpaid and
    unchallenged sewer benefit assessment levied by the
    plaintiff. The plaintiff claims on appeal that the trial
    court’s order discharging the lien ‘‘exceed[ed] its juris-
    diction’’ and constituted an ‘‘unlawful end run around
    [General Statutes] § 7-250,’’4 which, the plaintiff argues,
    is the ‘‘ ‘exclusive remedy available’ for challenging
    sewer benefit assessments,’’ quoting Vaill v. Sewer
    Commission, 
    168 Conn. 514
    , 519, 
    362 A.2d 885
     (1975).
    The defendant responds that we should affirm the
    trial court’s decision because the court had the jurisdic-
    tion and/or authority to order the lien discharged either
    pursuant to its continuing jurisdiction to effectuate its
    summary judgment decision rendered in favor of the
    defendant or pursuant to General Statutes § 49-51,
    which grants the Superior Court authority to discharge
    ‘‘any certificate of lien . . . .’’ (Emphasis added.) Gen-
    eral Statutes § 49-51 (a).5 Alternatively, the defendant
    argues that the court’s action may be affirmed on the
    grounds of res judicata and/or judicial estoppel. We
    conclude that the trial court lacked authority to enter-
    tain in the civil action any challenge to the propriety
    of the sewer benefit assessment underlying the lien and
    that, even if we assume without deciding that the court
    had some limited authority to consider an application
    to discharge the lien, the court improperly did so under
    the facts and circumstances presented. Because we
    agree with the plaintiff that the court improperly
    ordered the lien discharged, we reverse in part the judg-
    ment of the court and remand the matter with direction
    to deny the defendant’s postjudgment motion in its
    entirety.
    The following procedural history and facts, which
    either are undisputed in the summary judgment record
    or found by the court in its ruling on the defendant’s
    postjudgment motion, are relevant to our review of the
    plaintiff’s claim on appeal. In 2001, the plaintiff entered
    into a developer permit agreement with the state of
    Connecticut, acting through the Office of Policy and
    Management (state). The agreement authorized the
    state to construct and install a new sanitary sewer main
    within Adriaen’s Landing, a planned, mixed-use devel-
    opment project along the riverfront in downtown Hart-
    ford. The state, through one of its subcontractors, con-
    structed the authorized sewer main, which included the
    construction of a lateral sewer line that extended from
    the newly constructed sewer main to the present site
    of the Marriott Hartford Downtown hotel. After the
    hotel was constructed, the hotel’s sewer service pipe
    was connected to the lateral sewer line. The Marriott
    Hartford Downtown opened and began operating in
    August, 2005.6
    In April, 2018, the plaintiff commenced the underlying
    civil action against the defendant and the state. The
    operative complaint contained four counts. Counts one
    and three sounded in breach of contract and unjust
    enrichment against the state. Counts two and four
    sounded in breach of contract and unjust enrichment
    against the defendant. According to the complaint, the
    Marriott Hartford Downtown’s connection to the sewer
    main via the lateral line was performed without a permit
    or any inspection by the plaintiff, and, consequently,
    under the terms of the agreement between the plaintiff
    and the state, the state remained liable for all mainte-
    nance and repairs of the sewer main. The complaint
    further stated that, despite various attempts by the
    plaintiff to collect outstanding charges and repairs total-
    ing $312,885, the state had failed to pay the plaintiff.
    These same allegations formed the basis for the unjust
    enrichment count against the state.
    With regard to the two counts brought against the
    defendant, the complaint, without referencing any spe-
    cific agreement between the plaintiff and the defendant,
    alleged that the plaintiff provides ‘‘sanitary sewer ser-
    vices’’ to the Marriott Hartford Downtown and that the
    defendant ‘‘has never paid for sewer use charges,’’ the
    fair value of which the plaintiff alleged totals $312,885.
    The complaint did not expressly allege that the defen-
    dant owed the plaintiff for charges or fees associated
    with the hotel’s connection to the sewer main via the
    lateral line.7
    The civil action was transferred to the complex litiga-
    tion docket in June, 2018. For the next two years, the
    defendant, with the consent of all parties, sought and
    was granted numerous modifications to the court’s ini-
    tial scheduling order regarding the filing of responsive
    pleadings. Eventually, on July 13, 2020, the state filed
    a motion to dismiss all counts against it on sovereign
    immunity grounds,8 and the defendant filed an answer
    to the complaint and special defenses. One of the spe-
    cial defenses asserted by the defendant alleged that
    the breach of contract and unjust enrichment counts
    against it were barred by General Statutes § 52-576, the
    applicable statute of limitations.9
    During this period of relative inactivity in the civil
    action, the plaintiff elected to exercise its administra-
    tive prerogative under § 7-249; see footnote 2 of this
    opinion; and levied a special benefit assessment on the
    Marriott Hartford Downtown property. More specifi-
    cally, in February, 2020, before any responsive pleading
    had been filed in the civil action, the plaintiff issued a
    notice of public hearing and a schedule of assessment
    to the defendant as well as to several other entities
    that the plaintiff had identified as possibly having ‘‘an
    ownership interest in the real property or responsibility
    for any sewer assessment against the real property
    . . . .’’10
    The plaintiff held a public hearing on February 26,
    2020, which was attended by counsel representing the
    defendant in the underlying civil action. In June, 2020,
    the plaintiff levied a sewer benefit assessment of
    $312,885 against the defendant, which was the same
    amount that it sought as damages in the pending civil
    action.
    Significantly, neither the defendant nor any entity
    associated with the ownership or management of the
    Marriott Hartford Downtown property exercised or
    attempted to exercise its right to appeal the plaintiff’s
    assessment pursuant to § 7-250. Thus, despite an oppor-
    tunity to raise any challenge to the assessment at that
    time, the defendant elected to remain silent. Further-
    more, neither party informed the trial court about the
    existence of the assessment proceedings. The assess-
    ment went unpaid, and a lien was filed on the land
    records regarding the Marriott Hartford Downtown
    property in accordance with § 7-254 (b) in the amount
    of $318,600.55.11
    In October, 2020, the defendant filed a motion in the
    civil action seeking summary judgment on both counts
    of the complaint against it. It argued that the plaintiff’s
    breach of contract and unjust enrichment counts were
    barred by the applicable statute of limitations and, alter-
    natively, that the plaintiff, effectively, had sued the
    wrong party because no legal relationship on which
    to find liability existed between the plaintiff and the
    defendant. On January 29, 2021, the trial court, Schu-
    man, J., granted the defendant’s motion and rendered
    summary judgment in favor of the defendant on both
    counts of the plaintiff’s complaint asserted against it.
    In its memorandum of decision, the court explained
    that the six year statute of limitations in § 52-576 (a)
    applied to both counts12 and that the undisputed evi-
    dence presented by the defendant showed that any con-
    tractual or equitable obligation the defendant might
    have had to pay a sewer connection charge accrued
    sometime before September, 2005, meaning that the
    plaintiff should have filed its civil action before Septem-
    ber, 2011. The court principally relied on an affidavit
    that the defendant filed in support of the motion for
    summary judgment that was sworn by Raj Dansinghani,
    the chief financial officer of Waterford Group, LLC, an
    entity that Dansinghani averred manages the Marriott
    Hartford Downtown. As stated by the court in its sum-
    mary judgment decision, ‘‘Dansinghani avers that,
    sometime between September, 2003, and August, 2005,
    construction of underground improvements took place
    at the site of the future Marriott Hartford [Downtown].
    During this time period, a subcontractor for the state
    connected the sewer main to the piping underneath the
    Marriott Hartford [Downtown]. . . . The affidavit
    states that Marriott Hotel (although not Marriott Inter-
    national, Inc.) has paid the sewer usage bill regularly
    and that, prior to the filing of suit, the plaintiff never
    billed the defendant or even demanded payment for the
    sewer connection charge.’’ (Citation omitted; internal
    quotation marks omitted.) The court concluded that the
    plaintiff’s filing of the underlying action in 2018 was
    ‘‘obviously well beyond the statute of limitations.’’
    The court also agreed with the defendant’s argument
    that it ‘‘ha[d] no legal relationship with the plaintiff,
    that it did not breach a contract with the plaintiff, and
    that it was not the entity, if any, that was unjustly
    enriched.’’ The court relied again on uncontested evi-
    dence submitted by the defendant in support of sum-
    mary judgment that established that the defendant did
    not own, manage, or do business as the Marriott Hart-
    ford Downtown, nor was the defendant a party to any
    written agreement involving the plaintiff. The court con-
    cluded that the plaintiff had sued the wrong party and
    that the defendant’s argument went ‘‘to the very merits
    of the case’’ and was ‘‘a proper basis for summary judg-
    ment.’’ Because the plaintiff had not presented any con-
    trary evidence, the court concluded that ‘‘the defendant
    is entitled to summary judgment on this ground as well.’’
    The court made no reference in its summary judgment
    decision to the existing sewer benefit assessment lien.
    The plaintiff did not file an appeal challenging the
    court’s rendering of summary judgment against it, nor
    does it raise any challenge to this ruling in the pres-
    ent appeal.
    After the court rendered summary judgment for the
    defendant, Dansinghani, acting in his managerial role
    for the Marriott Hartford Downtown, sent a letter to
    the plaintiff asking it to execute a release of the sewer
    benefit assessment lien that it had filed on the Marriott
    Hartford Downtown property in light of the court’s sum-
    mary judgment decision in favor of the defendant. The
    plaintiff sent a response indicating that the lien had no
    relationship to the civil litigation, and it did not execute
    the requested release of the lien.
    On April 28, 2021, the defendant filed a postjudgment
    motion in the civil action that it captioned ‘‘a motion
    for contempt and application to discharge lien.’’ It asked
    the court to find the plaintiff in contempt for having
    levied the sewer benefit assessment and filing the cor-
    responding lien after nonpayment of the assessment
    because, according to the defendant, the lien was
    invalid in light of the court’s subsequent summary judg-
    ment ruling. It also requested that the court order the
    discharge of the plaintiff’s benefit assessment lien. The
    plaintiff filed an opposition to the defendant’s postjudg-
    ment motion. The plaintiff argued that the lien was
    unrelated to the contractual obligations litigated in the
    civil action but, instead, was the result of the unpaid
    sewer benefit assessment, which was levied in adminis-
    trative proceedings that were legally and factually dis-
    tinct from the underlying civil litigation. The plaintiff
    maintained that ‘‘the lien is valid and should have been
    challenged through the appeal process for the sewer
    assessment itself not as a motion in a separate contrac-
    tual lawsuit.’’
    The court issued a decision on June 2, 2021, in which
    it declined to hold the plaintiff in contempt but never-
    theless ordered the discharge of the plaintiff’s lien.13
    The court concluded that if it allowed the plaintiff to
    maintain the lien, it would somehow undermine the
    summary judgment it had rendered in favor of the defen-
    dant. Although the court acknowledged that the plain-
    tiff’s assessment and lien were imposed in a statutorily
    authorized proceeding that was separate from the
    underlying civil action, it found that the plaintiff’s
    ‘‘efforts [in obtaining the lien] address precisely the
    same controversy.’’ The court continued: ‘‘[The plain-
    tiff] cannot and does not dispute that its assessment
    and lien seek the same principal sum of money from
    the same party for the same sewer connection and
    service. And, although [the plaintiff] could have noticed
    the assessment [a]t any time under the statute, it
    instead waited approximately nineteen years, until it
    faced the possibility of losing its Superior Court action
    concerning the same charge, to file what otherwise
    would have been a routine sewer assessment.
    ‘‘Under these circumstances, allowing [the plaintiff]
    to file a lien, and possibly foreclose on it, would under-
    mine the court’s final judgment. [The plaintiff] gave the
    court no notice that it had instituted a parallel proceed-
    ing to collect the same charge. Had it done so, the court
    could have attempted to consolidate the two cases or
    at least make an informed decision as to the order in
    which they should proceed. As it stands now, however,
    it appears that the court’s efforts on this case were a
    complete waste of judicial resources. The lien filed by
    [the plaintiff] potentially could render the court’s final
    judgment meaningless.
    ‘‘Courts are not powerless to protect their judgments.
    A trial court has continuing jurisdiction to effectuate
    prior judgments. . . . [A] trial court’s continuing juris-
    diction is not separate from, but, rather, derives from, its
    equitable authority to vindicate judgments . . . such
    equitable authority does not derive from the trial court’s
    contempt power, but, rather, from its inherent powers.’’
    (Citation omitted; emphasis added; internal quotation
    marks omitted.)
    The court stated that it was ‘‘exercis[ing] its inherent
    authority to vindicate its judgment’’ and ordered the
    discharge of the plaintiff’s lien on the Marriott Hartford
    Downtown property. Although it expressly invoked its
    inherent authority, the court also included a citation to
    § 49-51 (a), presumably relying on the statute as an
    additional source of authority to discharge the lien.
    Finally, the court concluded that, ‘‘[b]ecause [it] does
    not have evidence concerning the wilfulness or bad
    faith of [the plaintiff] in imposing the assessment and
    filing the lien, the court . . . declines [the defendant’s]
    request for a finding of contempt and an award of costs
    and attorney’s fees.’’14 This appeal followed.
    The plaintiff claims on appeal that the trial court, in
    ruling on the defendant’s postjudgment motion, improp-
    erly ordered the discharge of its sewer benefit assess-
    ment lien, which the plaintiff argues exceeded the
    court’s jurisdiction and constituted an ‘‘unlawful end
    run around § [7-250] . . . .’’ The defendant disagrees,
    contending that the court either had continuing jurisdic-
    tion to invalidate the lien as a means of effectuating its
    summary judgment ruling in favor of the defendant or
    that it properly acted pursuant to the statutory authority
    granted it by § 49-51. Alternatively, the defendant argues
    that the plaintiff’s claim is barred by res judicata and/
    or judicial estoppel. For the reasons that follow, we
    agree with the plaintiff that the court improperly
    ordered the sewer benefit assessment lien discharged
    and reject the defendant’s arguments to the contrary.
    Accordingly, we reverse in part the judgment of the
    court and remand with direction to deny, in total, the
    defendant’s postjudgment motion.
    We begin with our standard of review and relevant
    legal background regarding sewer benefit assessments.
    ‘‘Any determination regarding the scope of a court’s
    subject matter jurisdiction or its authority to act pre-
    sents a question of law over which our review is ple-
    nary.’’ Tarro v. Mastriani Realty, LLC, 
    142 Conn. App. 419
    , 431, 
    69 A.3d 956
    , cert. denied, 
    309 Conn. 912
    , 
    69 A.3d 308
     (2013), and cert. denied, 
    309 Conn. 912
    , 
    69 A.3d 309
     (2013). Thus, we engage in plenary review of
    the plaintiff’s claim that, by ordering the discharge of
    the sewer benefit assessment lien, the court exceeded
    its jurisdiction or authority. To the extent that we deter-
    mine that the trial court had authority to act, our review
    of the court’s exercise of that authority is limited to
    whether the court abused its discretion; see Rosado v.
    Bridgeport Roman Catholic Diocesan Corp., 
    276 Conn. 168
    , 211, 
    884 A.2d 981
     (2005); meaning we consider
    ‘‘whether the trial court correctly applied the law and
    reasonably could have reached the conclusion that it
    did.’’ (Internal quotation marks omitted.) Lyme Land
    Conservation Trust, Inc. v. Platner, 
    325 Conn. 737
    , 759,
    
    159 A.3d 666
     (2017).
    The plaintiff is not an ordinary, private litigant but,
    instead, is a public, nonprofit municipal corporation
    that was created by a special act of the General Assem-
    bly in 1929. See 20 Spec. Acts 1204, No. 511, § 1 (1929).
    As previously explained by our Supreme Court, the
    plaintiff ‘‘was given broad powers relating to sewage
    disposal, water supply and regional planning as well as
    powers limited to certain highways. . . . The [plaintiff]
    has been designated the water pollution control author-
    ity for the metropolitan district, which includes eight
    member and five nonmember towns in the greater Hart-
    ford area . . . . The [plaintiff’s] authority is limited to
    those powers that have been expressly granted to it by
    the state or that are necessary for it to discharge its
    duties and to carry out its objects and purposes.’’ (Cita-
    tions omitted; internal quotation marks omitted.) 777
    Residential, LLC v. Metropolitan District Commis-
    sion, 
    336 Conn. 819
    , 829, 
    251 A.3d 56
     (2020).
    Among the powers granted to the plaintiff by the
    legislature is the authority to sue and be sued. See
    Rocky Hill Convalescent Hospital, Inc. v. Metropolitan
    District, 
    160 Conn. 446
    , 455, 
    280 A.2d 344
     (1971).
    Accordingly, the plaintiff has the authority to initiate
    a civil action in the Superior Court to vindicate its
    contractual rights or to seek other legal and equitable
    remedies.
    In addition, § 7-249 provides in relevant part: ‘‘At any
    time after a municipality, by its water pollution control
    authority, has acquired or constructed, a sewerage sys-
    tem or portion thereof, the water pollution control
    authority may levy benefit assessments upon the lands
    and buildings in the municipality which, in its judgment,
    are especially benefited thereby, whether they abut on
    such sewerage system or not, and upon the owners of
    such land and buildings, according to such rule as the
    water pollution control authority adopts, subject to the
    right of appeal as hereinafter provided. . . .’’ (Empha-
    sis added.) Thus, by its clear and unambiguous terms,
    § 7-249 grants to municipal entities like the plaintiff
    broad authority and discretion, unrestricted by any
    express limitation period, to levy assessments on prop-
    erties that have benefitted from a municipal sewer sys-
    tem.15 Indeed, the plaintiff has an obligation to its rate
    payers to recover the cost of appropriate expenditures
    that are made for the benefit of properties like the
    Marriott Hartford Downtown.
    If a water pollution control authority chooses to exer-
    cise its authority and levies a sewer benefit assessment,
    § 7-250 authorizes anyone aggrieved by such an assess-
    ment to file an appeal no later than twenty-one days
    after the assessment is filed. See footnote 4 of this
    opinion. Our Supreme Court previously has held that
    § 7-250 provides ‘‘a complete remedy by means of an
    appeal . . . whereby the court may exercise its inher-
    ent broad equitable powers to confirm or to alter the
    assessment . . . .’’ Vaill v. Sewer Commission, 
    supra,
    168 Conn. 519
    . ‘‘It is the general rule, with reference to
    special assessments of benefits, that an assessment
    legally made cannot be attacked in a collateral proceed-
    ing but requires pursuit of the statutory remedy for
    review, unless the assessment is void. . . . [If] an
    assessment [is] made and the person assessed did not
    appeal, that person [can] later urge only such objections
    as show a want of jurisdiction. If the commission
    assesses benefits where a property is not benefited, it
    commits an error but does not act beyond its jurisdic-
    tion. . . . Section 7-250 does not limit the grounds for
    the taking of the appeal, other than that the person
    taking the appeal [must] be aggrieved, and affords such
    person the opportunity to seek complete judicial relief.’’
    
    Id.,
     518–19. (Citations omitted; emphasis added.)
    This court’s decision in Mangiafico v. Farmington,
    
    173 Conn. App. 158
    , 
    163 A.3d 689
     (2017), rev’d in part
    on other grounds, 
    331 Conn. 404
    , 
    204 A.3d 1138
     (2019),
    is instructive on the issue of whether a court properly
    may discharge in a collateral civil action a lien that is the
    result of an unpaid municipal assessment from which
    no appeal was taken. In Mangiafico, the plaintiff had
    filed a civil action alleging violations of his federal and
    state constitutional rights and intentional infliction of
    emotional distress arising from the town’s placing his
    residential property on the town’s blight list and filing
    liens on his property for unpaid municipal blight cita-
    tions. 
    Id.,
     160–61. In addition to seeking damages and
    declaratory and injunctive relief, he also asked the court
    to discharge the liens. Id., 161. The court dismissed four
    of the five counts of the complaint on the ground that
    the plaintiff had failed to exhaust his administrative
    remedies, and it also granted the defendant town’s
    motion for summary judgment on the remaining count
    seeking discharge of the blight liens on concluding that
    the plaintiff could not collaterally attack the validity of
    the assessments underlying the liens. Id., 164–65. The
    plaintiff appealed. Id., 165.
    This court affirmed the judgment of the trial court
    and adopted its reasoning with respect to the issue of
    the discharge of the municipal liens. Id., 177. The trial
    court had determined that § 49-51 was ‘‘the proper stat-
    ute by which to request the discharge of the municipal
    blight liens’’ but concluded that the defendant town
    was entitled to summary judgment because ‘‘the plain-
    tiff failed to avail himself of the appellate remedy in
    which he could have pursued all the arguments he
    makes here as to [the] invalidity of the assessments
    on which the liens are based. He cannot now use the
    statutory process of . . . § 49-51 to do the same thing.
    Where the same claims could have been asserted in a
    timely appeal, the plaintiff’s claims as to the invalidity
    of the liens are nothing more than an impermissible
    collateral attack on their validity. . . . In the absence
    of an appeal, the town’s decisions are final and not
    reviewable.’’ (Internal quotation marks omitted.) Id.
    This court agreed with the defendants that ‘‘the plaintiff
    could not attack the validity of the assessments secured
    by the liens because those assessments were final, and
    therefore valid, and there was no dispute that the liens
    were in proper form and duly recorded.’’ Id., 175. With
    the foregoing in mind, we turn to the present case.
    It is important at the outset to recognize that the
    plaintiff was entirely within its rights as a municipal
    water pollution control authority to pursue any and all
    legal avenues open to it. Because the state granted the
    plaintiff the power to sue and be sued; see Rocky Hill
    Convalescent Hospital, Inc. v. Metropolitan District,
    
    supra,
     
    160 Conn. 455
    ; one option was to bring the under-
    lying action seeking compensatory damages on a theory
    of breach of contract or unjust enrichment. Another
    was to exercise its authority to levy a sewer benefit
    assessment against the property. See General Statutes
    § 7-249. These two options are not mutually exclusive,
    and neither the trial court nor the defendant has cited
    to any legal authority, or any prior order of the court,
    pursuant to which the plaintiff was barred from follow-
    ing these parallel legal paths. Whether the causes of
    action raised in the complaint in the underlying action
    had merit—an issue that was never resolved by the
    court—is not relevant to our resolution of the present
    appeal because the relative merits of the underlying civil
    action have no bearing on the validity of the plaintiff’s
    decision to exercise its separate and distinct administra-
    tive authority to levy a sewer benefit assessment or on
    the validity of any resulting lien.
    We take this opportunity to emphasize that the exclu-
    sive method by which to challenge the propriety of the
    sewer benefit assessment levied by the plaintiff was an
    appeal filed pursuant to § 7-250. See Zizka v. Water
    Pollution Control Authority, 
    195 Conn. 682
    , 690, 
    490 A.2d 509
     (1985) (§ 7-250 provides ‘‘exclusive adequate
    remedial system’’ for challenging sewer assessments);
    Vaill v. Sewer Commissioner, supra, 
    168 Conn. 519
    (because § 7-250 ‘‘provides for a complete remedy by
    means of an appeal . . . [it] is the exclusive remedy
    available’’). As part of such an appeal, the defendant
    could have raised any legal arguments it had with
    respect to the validity of the assessment, including
    whether the plaintiff should have been barred from
    levying an assessment against the Marriott Hartford
    Downtown property on the basis of a sewer connection
    that had occurred nearly fifteen years earlier; or
    whether there was a proper legal and factual basis for
    the amount of the assessment, which was identical to
    the amount of damages it sought in the ongoing civil
    action; or whether the defendant was properly named
    as one of the parties potentially liable for its payment.
    Instead, the defendant never attempted to exercise its
    right to appeal the assessment, nor was any appeal filed
    by any other party associated with the property.
    After the appeal period passed with no challenge
    to the assessment, the assessment became final and
    presumptively valid. See Mangiafico v. Farmington,
    supra, 
    173 Conn. App. 175
    . It could not be collaterally
    challenged in the underlying civil action except for a
    ‘‘want of jurisdiction’’; Vaill v. Sewer Commission,
    
    supra,
     
    168 Conn. 519
    ; which was never considered by
    the court. To the extent that the court’s rationale for
    ordering the discharge of the resulting lien appeared
    to be premised, at least in part, on its displeasure with
    the parallel assessment proceedings, and particularly
    the court’s lack of notice thereof, such concerns do not
    alter the fact that the court had no legal authority to
    adjudicate the validity of the assessment in the context
    of the case before it.16
    In ordering the discharge of the sewer assessment
    lien, the court, nevertheless, invoked both its inherent
    authority to vindicate or effectuate a prior court judg-
    ment and, impliedly, its statutory authority under § 49-
    51. We discuss each of these in turn. We conclude that,
    under the circumstances, neither provides a proper
    alternative basis for the court’s order to discharge the
    sewer assessment lien.
    As our Supreme Court has recognized, a trial court
    has ‘‘continuing jurisdiction to effectuate its prior judg-
    ments, either by summarily ordering compliance with
    a clear judgment or by interpreting an ambiguous judg-
    ment and entering orders to effectuate the judgment as
    interpreted . . . .’’ AvalonBay Communities, Inc. v.
    Plan & Zoning Commission, 
    260 Conn. 232
    , 246, 
    796 A.2d 1164
     (2002). This broad power ‘‘is grounded in its
    inherent powers, and is not limited to cases wherein
    the noncompliant party is in contempt, family cases,
    cases involving injunctions, or cases wherein the parties
    have agreed to continuing jurisdiction.’’ 
    Id.
     Although
    we acknowledge the existence of the court’s general
    inherent authority to issue orders necessary to protect
    or vindicate a prior judgment, we are unconvinced that
    the court’s discharge of the sewer benefit assessment
    lien in the present action can be construed as a proper
    exercise of that authority.
    The court stated that allowing the plaintiff to file a
    lien and possibly foreclose on it would undermine the
    court’s final judgment. The only final judgment it had
    rendered, however, was the summary judgment on the
    complaint in favor of the defendant. That judgment did
    not reach the merits of the causes of action alleged by
    the plaintiff because the court determined only that the
    causes of action alleged, which sounded in breach of
    contract and unjust enrichment, were barred as a matter
    of law by the applicable statute of limitations or brought
    against the wrong party. There is no basis for interpre-
    ting that judgment as a ruling regarding the underlying
    merits of the plaintiff’s allegations or whether it would
    have been entitled to damages had it brought its action
    sooner and against the correct party. See Collum v.
    Chapin, 
    40 Conn. App. 449
    , 451, 
    671 A.2d 1329
     (1996)
    (noting that ‘‘the only facts material to the trial court’s
    decision on a motion for summary judgment [on statute
    of limitations grounds] are the date of the wrongful
    conduct alleged in the complaint and the date the action
    was filed’’ (internal quotation marks omitted)). More-
    over, because the lien existed prior to the court’s sum-
    mary judgment ruling and was the result of an unpaid
    and unchallenged sewer benefit assessment obtained
    in a parallel administrative proceeding, it could not
    undermine the court’s judgment that the civil action
    could not proceed.
    We similarly are unpersuaded that § 49-51 provided
    the court with statutory authority to consider a request
    to discharge the lien as a part of the underlying action.
    Even if it is assumed, however, that it did, the court
    improperly exercised that authority under the circum-
    stances presented.
    ‘‘Section 49-51 permits any person having an interest
    in any real estate described in any certificate of lien
    which lien is invalid but not discharged of record to
    give notice to the lienor to discharge the lien and, if
    such request is not complied with in thirty days, to
    bring his complaint to the court which would have
    jurisdiction of the foreclosure of such lien, if valid,
    claiming such discharge. That court may adjudge the
    validity or invalidity of the lien, and a certified copy of
    a judgment of invalidity recorded on the land records
    shall fully discharge it.’’ (Internal quotation marks omit-
    ted.) Woronecki v. Trappe, 
    228 Conn. 574
    , 579–80, 
    637 A.2d 783
     (1994).
    ‘‘[T]he discharge of a lien is a statutory proceeding
    . . . . The statute confers a definite jurisdiction upon
    a judge and it defines the conditions under which such
    relief may be given . . . . In such a situation jurisdic-
    tion is only acquired if the essential conditions pre-
    scribed by [the] statute are met. If they are not met,
    the lack of jurisdiction is over the subject-matter and
    not over the parties. . . . The essential condition of an
    action under . . . § 49-51 is written notice to the lienor
    sent to him at his last-known address by registered mail
    or by certified mail, postage prepaid, return receipt
    requested, to discharge the lien in the office where
    recorded.’’ (Citation omitted; emphasis omitted; inter-
    nal quotation marks omitted.) Guilford Yacht Club
    Assn., Inc. v. Northeast Dredging, Inc., 
    192 Conn. 10
    ,
    13, 
    468 A.2d 1235
     (1984). The party moving to discharge
    a lien pursuant to § 49-51 has ‘‘the burden of proving
    compliance with the statutory notice requirement,’’ and
    the court must make factual findings that such require-
    ments have been met. Woronecki v. Trappe, 
    supra,
     
    228 Conn. 580
    .
    In the present case, the court cited to § 49-51, noting
    by way of a parenthetical that it authorized a court to
    discharge a lien. It also included the text of the statute
    in a footnote. The court, however, provided no legal
    analysis and failed to make the necessary findings
    regarding whether the defendant had complied with all
    necessary statutory notice requirements. These defi-
    ciencies alone are enough to reject the court’s reliance
    on § 49-51 as a source of authority for ordering the
    discharge of the lien in the present case. Even if we
    were to overlook these problems, § 49-51 only provides
    the court with the authority to discharge a lien that ‘‘is
    invalid but not discharged of record . . . .’’ As we have
    already explained, the court made no finding that the
    lien, which was the result of an unpaid and unchal-
    lenged sewer benefit assessment, was legally invalid.
    Like in Mangiafico, nothing in the court’s decision sug-
    gested that the lien was jurisdictionally defective, not
    in proper form, or not duly recorded. See Mangiafico
    v. Farmington, supra, 
    173 Conn. App. 175
    . Accordingly,
    even if we assume that the court had the authority to
    consider whether to discharge the sewer benefit assess-
    ment lien pursuant to § 49-51, the court abused its dis-
    cretion by doing so without making the required find-
    ings regarding the validity of the lien.
    Finally, we find no merit in the defendant’s suggestion
    that either res judicata or judicial estoppel provides an
    alternative basis on which to affirm the judgment of
    the court. These arguments warrant little discussion.
    The defendant appears to argue in its brief that the
    court’s summary judgment ruling, which has not been
    challenged on appeal, will remain valid even if the plain-
    tiff is successful in overturning the court’s discharge
    of the lien. As a result, the defendant contends that, on
    the basis of the summary judgment, it would be able
    to assert res judicata as a defense in any future action to
    foreclose the assessment lien. The defendant contends
    that this potential scenario renders the present appeal
    ‘‘a further waste of judicial resources . . . .’’ We find
    no merit in this argument because it relies on specula-
    tion over future proceedings and the erroneous premise
    that the court’s summary judgment decision, which was
    rendered on statute of limitations grounds and the fail-
    ure to sue the correct party, has any legal bearing on a
    future determination regarding the validity of the sewer
    assessment lien.
    Although the defendant mentioned res judicata in its
    postjudgment motion to the trial court as a possible
    basis for ordering the discharge of the lien, the court,
    understandably, did not rely on res judicata as a basis
    for its ruling. As succinctly explained by the plaintiff
    in its brief, res judicata, if applicable, ‘‘operates to fore-
    close future litigation and bars subsequent action on a
    claim after a judgment on the merits. . . . The law of
    res judicata does not retroactively bar prior adjudica-
    tions that became final before the entry of final judg-
    ment.’’ (Citations omitted; emphasis in original; internal
    quotation marks omitted.) Stated differently, res judi-
    cata cannot be invoked as justifying the retroactive
    invalidation of a sewer benefit assessment and lien that
    were final before the judgment purportedly entitled to
    preclusive effect was rendered.
    The defendant’s additional argument, that the plain-
    tiff should be judicially estopped from arguing on appeal
    that the court lacked continuing jurisdiction to order
    the discharge of the lien, is likewise meritless. The sole
    basis for the judicial estoppel argument is that the plain-
    tiff cited in its opposition to the defendant’s postjudg-
    ment motion boilerplate language acknowledging that
    motions for contempt implicate a court’s ‘‘inherent equi-
    table authority to effectuate and vindicate its judg-
    ments.’’ The plaintiff went on to argue, however, as it
    does on appeal, that this authority provided no basis for
    discharging the lien under the present circumstances.
    Accordingly, we reject the defendant’s argument that
    the plaintiff is somehow attempting to take a contrary
    position on appeal.
    We conclude that the court acted in excess of its
    authority and abused its discretion by ordering a dis-
    charge of the sewer assessment lien. Thus, that portion
    of its ruling on the defendant’s motion for contempt
    and application for discharge cannot stand.
    The judgment is reversed and the case is remanded
    with direction to deny the defendant’s motion for con-
    tempt and application for discharge in its entirety.
    In this opinion the other judges concurred.
    1
    The state of Connecticut also was named as a defendant in this action
    on the basis of an agreement between the plaintiff and the state regarding
    the construction of new sewer infrastructure. All counts against it were
    dismissed on sovereign immunity grounds, however, because there was no
    applicable statutory waiver of immunity nor had the plaintiff sought and
    received permission to sue the state from the Claims Commissioner. Accord-
    ingly, we refer to Marriott International, Inc., as the defendant in this opinion.
    We further note that the case caption in the trial court reflects that the
    plaintiff initiated this action against the defendant ‘‘doing business as’’ the
    Marriott Hartford Downtown. That designation, however, appears to be a
    misnomer, as reflected in unchallenged findings of the trial court, discussed
    in more detail later in this opinion.
    2
    General Statutes § 7-249 provides in relevant part: ‘‘At any time after
    a municipality, by its water pollution control authority, has acquired or
    constructed, a sewerage system or portion thereof, the water pollution
    control authority may levy benefit assessments upon the lands and buildings
    in the municipality which, in its judgment, are especially benefited thereby,
    whether they abut on such sewerage system or not, and upon the owners
    of such land and buildings, according to such rule as the water pollution
    control authority adopts, subject to the right of appeal as hereinafter pro-
    vided. . . .’’
    3
    General Statutes § 7-254 (b) provides in relevant part: ‘‘Any unpaid [sewer
    benefit] assessment and any interest due thereon shall constitute a lien upon
    the real estate against which the assessment was levied from the date of
    such levy. Each such lien may be continued, recorded and released in
    the manner provided by the general statutes for continuing, recording and
    releasing property tax liens. . . .’’
    4
    General Statutes § 7-250 (a) provides in relevant part: ‘‘When the water
    pollution control authority has determined the amount of the assessment
    to be levied, it shall file a copy thereof in the office of the clerk of the
    municipality. Not later than five days after such filing, it shall cause a
    copy of such assessment to be published in a newspaper having a general
    circulation in the municipality, and it shall mail a copy of such assessment
    to the owner of any property to be affected thereby at such owner’s address
    as shown in the last-completed grand list of the municipality or at any later
    address of which the water pollution control authority may have knowledge.
    Such publication and mailing shall state the date on which such assessment
    was filed and that any appeals from such assessment must be taken within
    twenty-one days after such filing. Except as provided in subsection (b) of
    this section, any person aggrieved by any assessment may appeal to the
    superior court for the judicial district wherein the property is located and
    shall bring any such appeal to a return day of said court not less than twelve
    nor more than thirty days after service thereof . . . .’’
    5
    General Statutes § 49-51 (a) provides in relevant part: ‘‘Any person having
    an interest in any real or personal property described in any certificate of
    lien, which lien is invalid but not discharged of record, may give written
    notice to the lienor . . . to discharge the lien. Upon receipt of such notice,
    the lienor shall discharge the lien by sending a release sufficient under
    section 52-380d . . . to the person requesting the discharge. If the lien is
    not discharged within thirty days of the notice, that person may apply to
    the Superior Court for such a discharge, and the court may adjudge the
    validity or invalidity of the lien and may award the plaintiff damages for
    the failure of the defendant to make discharge upon request. . . .’’
    6
    Although it appears from the record that no entity associated with the
    Marriott Hartford Downtown ever paid the plaintiff any sewer connection
    or construction charges, there is undisputed summary judgment evidence
    that the hotel routinely has paid all sewer use charges billed to it by the
    plaintiff since 2005, in direct contradiction to allegations in the plaintiff’s
    complaint. See footnote 7 of this opinion.
    7
    The trial court, in its memorandum of decision granting the defendant’s
    motion for summary judgment, accurately characterizes the plaintiff’s com-
    plaint as suffering from a lack of clarity. We agree with the court’s assessment
    that the complaint ‘‘is riddled with vagueness and contradictions’’ and ‘‘is
    unclear about the identity of the contracting parties, the nature of the alleged
    breach of contract, and the date when it supposedly occurred.’’
    8
    As indicated in footnote 1 of this opinion, the court granted the state’s
    motion and dismissed all counts against it on September 24, 2020. Although
    the plaintiff initially appealed from the judgment of dismissal, it subsequently
    withdrew that appeal.
    9
    In addition to the statute of limitations defense, the defendant asserted,
    inter alia, that the complaint failed to state a claim on which relief could
    be granted, the complaint failed to allege the existence of any contractual
    relationship between the plaintiff and the defendant, and a different party
    was responsible in whole or in part for the payment of any alleged sewer
    use charges owed to the plaintiff.
    10
    The plaintiff identified the following parties in its notice of public hear-
    ing: Earth Technology, Inc.; Adriaen’s Landing Hotel, LLC; HT-Adriaen’s
    Landing Hotel TRS, LLC; Waterford Development, LLC; Capital Region Devel-
    opment Authority, formerly known as Capital City Economic Development
    Authority; and Marriott International, Inc., doing business as Hartford Marri-
    ott Downtown.
    The record before us does not clearly reflect who owns the Marriott Hotel
    Downtown property, although any ambiguity regarding the ownership and
    management of the hotel does not affect our resolution of the claim before
    us. According to undisputed affidavits filed in support of summary judgment
    and other pleadings, the Marriott Hartford Downtown property ‘‘is directly
    owned by the company Adriaen’s Landing Hotel, LLC. [Adriaen’s Landing
    Hotel, LLC’s] operations . . . are owned by HT-Adriaen’s Landing Hotel
    TRS, LLC.’’ In addition, ‘‘Waterford Hotel Group is [an] umbrella management
    company for a number of hotels . . . including the Marriott Hartford Down-
    town . . . through several wholly-owned subsidiaries, including Waterford
    Venue Services Hartford, LLC . . . .’’ Waterford Hotel Group ‘‘operates the
    Marriott Hartford [Downtown] as a franchisee of the Marriott International
    brand. . . . [The defendant] does not have a commercial interest in the
    Marriott Hartford [Downtown] other than the license fee it receives as a
    franchisor.’’
    11
    This amount included the $312,885 assessment plus filing fees.
    12
    Whether the court improperly applied the statute of limitations applica-
    ble to breach of contract actions to the unjust enrichment count in rendering
    summary judgment for the defendant; see Reclaimant Corp. v. Deutsch,
    
    332 Conn. 590
    , 613, 
    211 A.3d 976
     (2019); is not an issue before us in the
    present appeal.
    13
    The court stated that it was declining the defendant’s request for a
    finding of contempt ‘‘[b]ecause the court does not have evidence concerning
    the wilfulness or bad faith of [the plaintiff] in imposing the assessment and
    filing the lien . . . .’’ The defendant does not challenge this aspect of the
    court’s ruling on appeal.
    14
    Although, ‘‘even in the absence of a finding of contempt, a trial court
    has broad discretion to make whole any party who has suffered as a result
    of another party’s failure to comply with a court order’’; O’Brien v. O’Brien,
    
    326 Conn. 81
    , 99, 
    161 A.3d 1236
     (2017); it is clear from the court’s decision
    that it was not invoking this remedial authority as a basis for its order
    discharging the lien.
    15
    The benefit referred to in § 7-249 is an increase in the market value
    of the property as a consequence of the sewer. See Shoreline Care Ltd.
    Partnership v. North Branford, 
    231 Conn. 344
    , 351, 
    650 A.2d 142
     (1994).
    ‘‘[A] property need not be connected to the system in order for it to receive
    a benefit. If the property has increased in market value merely by virtue of
    its access to town sewers, it has received a benefit for which an assessment
    may be levied.’’ 
    Id.,
     351–52.
    16
    The court indicated that the plaintiff had never given the court notice
    that it had instituted a parallel benefit assessment proceeding and that this
    left the court unable to ‘‘consolidate the two cases or at least make an
    informed decision as to the order in which they should proceed.’’ The court
    failed to recognize that the defendant also failed to notify the court of
    the assessment proceeding. Furthermore, there were never two actions to
    consolidate. The assessment proceeding is an administrative proceeding
    conducted by and before the plaintiff, not the Superior Court, and, thus, it
    is unclear how it could have been consolidated with the civil action even
    if the court had notice of it. Perhaps an appeal taken from the assessment
    could have been consolidated, but, as we have explained, no such appeal
    was ever filed. Although we are sympathetic to the extent that the court
    was concerned with preserving judicial resources, we agree with the plaintiff
    that the defendant was in as good a position to avoid a waste of judicial
    resources as the plaintiff, and, in any event, the court’s ‘‘concerns about
    potential wasted resources provide no justification for the end run around
    § 7-250 . . . .’’