Opinion
No. CV 10 6016263S
July 19, 2011
MEMORANDUM OF DECISION
The defendant moves to dismiss the plaintiff's second amended complaint on the ground of lack of subject matter jurisdiction because he argues that he is entitled to governmental immunity as he was engaged in discretionary acts when acting in his capacity as a tax assessor for the city of New Haven. The plaintiff argues in this memorandum of law in opposition to the motion to dismiss that the defendant is not entitled to governmental immunity because he is sued in his individual capacity and also because his conduct was malicious, intentional and wanton.
"The doctrine of governmental immunity does not implicate subject matter jurisdiction and is not a basis for granting a motion to dismiss." Bagg v. Thompson, 114 Conn.App. 30, 32, 968 A.2d 468 (2009). "[W]heras [t]he doctrine of sovereign immunity implicates subject matter jurisdiction and is therefore a basis for granting a motion to dismiss . . . the doctrine of governmental immunity implicates no such interest." (Citation omitted; internal quotation marks omitted.) Vejseli v. Pasha, 282 Conn. 561, 572, 923 A.2d 688 (2007). Accordingly, the defendant's motion to dismiss is hereby denied.