Sec. 12-237. Appeal.
Sec. 12-237. Appeal. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions of this part may, within one month after service upon the taxpayer of notice of
such order, decision, determination or disallowance, take an appeal therefrom to the
superior court for the judicial district of New Britain, which shall be accompanied by
a citation to the Commissioner of Revenue Services to appear before said court. Such
citation shall be signed by the same authority, and such appeal shall be returnable at the
same time and served and returned in the same manner, as is required in case of a
summons in a civil action. The authority issuing the citation shall take from the appellant
a bond or recognizance to the state of Connecticut, with surety to prosecute the appeal
to effect and to comply with the orders and decrees of the court in the premises. Such
appeals shall be preferred cases, to be heard, unless cause appears to the contrary, at the
first session, by the court or by a committee appointed by it. Said court may grant such
relief as may be equitable and, if such tax has been paid prior to the granting of such
relief, may order the Treasurer to pay the amount of such relief, with interest at the rate
of eight per cent per annum, to the aggrieved taxpayer. If the appeal has been taken
without probable cause, the court may tax double or triple costs, as the case demands;
and, upon all such appeals which may be denied, costs may be taxed against the appellant
at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 1917; 1955, S. 1103d; 1971, P.A. 870, S. 22; P.A. 76-436, S. 311, 681; P.A. 77-614, S. 139, 610; P.A.
78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 6, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; May Sp. Sess.
P.A. 94-4, S. 35, 85; P.A. 95-160, S. 64, 69; 95-220, S. 4-6; P.A. 99-215, S. 24, 29.)
History: 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts
with cases pending retain jurisdiction unless action may be transferred; P.A. 76-436 substituted superior court for court
of common pleas, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner,
effective January 1, 1979; P.A. 78-280 substituted "judicial district of Hartford-New Britain" for "Hartford county"; P.A.
88-230 replaced "judicial district of Hartford-New Britain" with "judicial district of Hartford", effective September 1,
1991; P.A. 89-343 increased the rate of interest on the amount of relief ordered by the court from 6%to 9% per annum;
P.A. 90-98 changed effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 93-142 changed
the effective date of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14, 1993; May Sp. Sess.
P.A. 94-4 reduced interest rate from 9% to 8%, effective July 1, 1995, and applicable to taxes due and owing on or after
said date; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 95-220
changed the effective date of P.A. 88-230 from September 1, 1996, to September 1, 1998, effective July 1, 1995; P.A. 99-215 replaced "judicial district of Hartford" with "judicial district of New Britain", effective June 29, 1999.
Cited. 122 C. 145. No appeal lies from commissioner's refusal to correct return upon hearing requested and held more
than one month after time for payment of tax. 124 C. 403, 409. Cited. 135 C. 63. Cited. 178 C. 243. Cited. 179 C. 363.
Cited. 199 C. 346. Cited. 202 C. 412. Cited. 203 C. 455. Cited. 204 C. 137. Cited. 213 C. 220; Id., 442. Cited. 220 C. 665.
Cited. 224 C. 426. Cited. 228 C. 137. Cited. 232 C. 325. Cited. 235 C. 865. Cited. 236 C. 156; Id., 701. Cited. 242 C. 599.
Scope of de novo review includes power to consider all factors relevant to determination of additional tax liability and
trial court was not confined to a particular legal theory underlying the resistance to deficiency assessments that was asserted
at the administrative proceeding. 251 C. 748.
Cited. 17 CA 82. Court defined "service" as meaning taxpayer's receipt of notice, since that construction is consistent
with fairness and due process, and preserves court's subject matter jurisdiction, but after enactment of Sec. 12-2f, "service"
means mailing of notice by first class mail. 73 CA 757.
Cited. 31 CS 134. Cited. 41 CS 271. Cited. 42 CS 356. Cited. 43 CS 91; Id., 314.