Sec. 12-582. Appeal. Costs. Lack of probable cause.
Sec. 12-582. Appeal. Costs. Lack of probable cause. Any taxpayer aggrieved
because of any order, decision, determination or disallowance of the tax collector of the
municipality under the provisions of this chapter 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 in which such
municipality is located, which shall be accompanied by a citation to such tax collector
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 summons in a civil action. 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 municipality 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 may be denied, costs may be taxed against the appellant at the discretion
of the court, but no costs shall be taxed against the municipality.
(P.A. 74-308, S. 4; P.A. 76-436, S. 480, 681; P.A. 78-280, S. 1, 127.)
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. 78-280 deleted reference to counties.