Sec. 12-170cc. (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors.
Sec. 12-170cc. (Formerly Sec. 12-170c). Appeals from Secretary of the Office
of Policy and Management or assessors. Any person aggrieved by the action of the
assessor or assessors in fixing the amount of a credit under subsection (f) of section 12-170aa or in disapproving the claim therefor may appeal to the Secretary of the Office
of Policy and Management, in writing, within thirty business days from the date of
notice given to such person by the assessor or assessors, giving notice of such grievance.
The secretary shall promptly consider such notice and may grant or deny the relief
requested, provided such decision shall be made not later than thirty business days after
the receipt of such notice. If the relief is denied, the applicant shall be notified forthwith
and may appeal the decision of the secretary in accordance with the provisions of section
12-120b.
(P.A. 74-55, S. 6, 14; P.A. 76-436, S. 478, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 1, 127; P.A. 79-610, S. 3,
47; P.A. 85-371, S. 8, 10; 85-561, S. 4, 8; June 11, Sp. Sess. P.A. 86-1, S. 2, 8; P.A. 87-586, S. 10, 12; P.A. 88-230, S. 1,
12; P.A. 90-98, S. 1, 2; P.A. 93-129, S. 6, 7; 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; 95-283, S. 20, 68; P.A. 96-261, S. 3,
4; June Sp. Sess. P.A. 01-6, S. 84, 85; June Sp. Sess. P.A. 01-9, S. 102, 130, 131.)
History: P.A. 76-436 substituted superior court for court of common pleas and added reference to judicial districts,
effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January
1, 1979; P.A. 78-280 deleted reference to counties; P.A. 79-610 substituted secretary of the office of policy and management
for commissioner of revenue services, effective July 1, 1980; P.A. 85-371 would have extended deadline for review by
the secretary from 60 days to one year, but failed to take effect, P.A. 85-561 having taken precedence; P.A. 85-561 increased
period in which secretary must notify the assessor and the applicant that a certificate of application is unacceptable from
60 to 90 days following receipt of the application, effective July 5, 1985, and applicable to the assessment year in any
municipality commencing October 1, 1985, and each assessment year thereafter; June 11, Sp. Session, P.A. 86-1 inserted
references to Sec. 12-170aa in lieu of Secs. 12-170a and 12-170b, repealed January 1, 1986 and the substance of which is
included in Sec. 12-170aa, effective July 8, 1986, pursuant to Art. 4, Sec. 15 of the Constitution of Conn. and Sec. 2-30
of the general statutes; Sec. 12-170c transferred to Sec. 12-170cc in 1987; P.A. 87-586 provided that the "provisions of
said public act 86-1 (of the June 11, 1986, special session) having been codified in the general statutes, revised to January
1, 1987, are deemed adopted and made effective July 8, 1986, the effective date of said public act 86-1"; P.A. 93-129
increased period in which secretary must notify assessor and the applicant that a certificate of application is unacceptable
from 90 days to one year following receipt of the application, effective June 14, 1993; P.A. 95-283 changed location of
appeal from the judicial district in which the applicant resides to the judicial district of Hartford-New Britain, effective
October 1, 1996 (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. 96-261 repealed changes made by P.A. 95-283, effective June 10, 1996; June Sp. Sess. P.A. 01-6, Sec. 84 repealed
section, effective July 1, 2001; June Sp. Sess. P.A. 01-9 repealed said Sec. 84, also effective July 1, 2001, and amended
provisions by terminating verification process and duties of the Secretary of the Office of Policy and Management, by
revising appeal procedures to make appeal due within 30 business days from the date of notice, to make initial Secretary's
decision on appeal due within 30 days after notice and to provide for appeals of Secretary's decision in accordance with
Sec. 12-120b, and by making technical changes, effective July 1, 2001.