Sec. 12-330m. Appeal.
Sec. 12-330m. Appeal. Any person aggrieved because of any decision, order, determination or disallowance of the commissioner under the provisions of this chapter
may, within one month after service upon such person of notice of such decision, order,
determination or disallowance, appeal therefrom to the superior court for the judicial
district of New Britain, which appeal shall be accompanied by a citation to the commissioner 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 six 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 are denied, costs may be
taxed against the appellant at the discretion of the court, but no costs shall be taxed
against the state.
(P.A. 88-230, S. 1, 12; P.A. 89-251, S. 36, 203; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; P.A.
99-215, S. 24, 29.)
History: (Revisor's note: P.A. 88-230 authorized substitution of "judicial district of Hartford" for "judicial district of
Hartford-New Britain" in public and special acts of 1989, effective September 1, 1991); P.A. 90-98 changed the effective
date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 93-142 changed effective date of P.A. 88-230
from September 1, 1993, to September 1, 1996, effective June 14, 1993; 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.