Sec. 12-103. Appeals.
Sec. 12-103. Appeals. The owner of such land may appeal to the superior court
for the judicial district in which such property is situated, from the valuation of the
assessors, both in respect to such land and the timber thereon, within the time and in
the manner provided for appeals from the doings of boards of assessment appeals. If
the town within which land classified by the State Forester as forest land is situated
claims that such land is not intended by the owner thereof in good faith to be used for
forestry purposes, such town may appeal from the decision of the State Forester so
classifying such land to said court. The owner of such land may also appeal to said court
from the decision of the State Forester refusing such classification. Such appeals shall
be taken within thirty days after the filing of the certificate of classification in the office
of the assessor of such town or the refusal of such classification, as the case may be,
and shall be brought by petition in writing with proper citation, signed by competent
authority, to the adverse parties, at least twelve days before the return day. Said court
shall have the same powers in respect to such appeals as are provided by section 12-117a.
(1949 Rev., S. 1787; 1963, P.A. 423, S. 3; P.A. 76-436, S. 303, 681; P.A. 78-280, S. 1, 127; P.A. 88-230, S. 1, 12; P.A.
90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; 95-283, S. 44, 68; P.A. 99-215, S. 24, 29; P.A. 00-18, S. 2, 3.)
History: 1963 act changed reference to filing of certificate in town clerk's office to filing in assessor's office; P.A. 76-436 substituted superior court for court of common pleas and included reference to judicial districts, effective July 1, 1978;
P.A. 78-280 deleted reference to counties; P.A. 95-283 replaced board of tax review with board of assessment appeals and
provided that appeals be taken to the judicial district of Hartford-New Britain instead of the district in which the land is
located, effective July 6, 1995 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of "judicial
district of Hartford" for "judicial district of Hartford-New Britain" in 1995 public and special acts, effective September
1, 1998); P.A. 99-215 replaced "judicial district of Hartford" with "judicial district of New Britain", effective June 29,
1999; P.A. 00-18 provided that owner may appeal to superior court in judicial district where property is situated, effective
July 1, 2000.