Groton — Fairview Odd Fellows Home of Connecticut, Inc. is challenging its tax assessment as excessive and unlawful in a lawsuit filed in New London Superior Court.

The complaint, filed May 16 in New London and transferred on Aug. 30 to New Britain Superior Court, names the Town of Groton, West Pleasant Valley Fire District and Groton Sewer District as defendants. The lawsuit was raised briefly on Tuesday during a Town Council meeting when members of the West Pleasant Valley Fire District met with councilors.

Fairview, which built dozens of new homes in the last two years, runs a senior living community on 70 acres at 235 Lestertown Road. The community recently invested $12 million to develop single-family homes and duplexes and upgrade services to meet the demand for independent living among seniors.

On Oct. 1, 2015, Fairview's land and improvements were assessed by the town as having a full market value of about $23.4 million and an assessed value of about $16.4 million, according to the lawsuit. The assessed value represents 70 percent of the full market value of a property.

The assessments are "in excess of the fair market value" and therefore "disproportionate and unlawful," the complaint said. The Groton Board of Assessment Appeals denied an appeal by Fairview.

Fairview's personal property was assessed as having a full market value of about $2 million, with an assessed value of about $1.4 million, the lawsuit said. Fairview appealed those assessments as well but was denied, the lawsuit said. The complaint also argued that Fairview runs a "chronic and convalescent nursing home facility" that is exempt from property taxes. The assessor wrongly failed to remove it, said the complaint by attorney Elliot G. Kaiman of New Haven, representing Fairview.

But the town replied on Aug. 11 that the assessments are not excessive. Attorney Eric W. Callahan, representing the town and the sewer district, also denied that the assessor made an error.

Representatives of the West Pleasant Valley Fire District brought up the lawsuit on Tuesday because Fairview is in that fire district. Fairview makes up the majority of the calls within the district.

d.straszheim@theday.com