Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-242jj
Statement of acceptance; rejection of statement of acceptance
# (a)
At any time within one hundred eighty days after receipt of the notice of individual condemnation and assessment of special damages and special benefits, the owner may agree that the amount of compensation set forth in the notice is just compensation. If the owner agrees, the owner shall sign the statement of acceptance, under oath, indicating acceptance of such compensation and file such statement with the secretary. The secretary shall review the statement and, if acceptable, sign such statement and file the statement with the clerk of the Superior Court. Upon receipt of such statement, the clerk of the Superior Court shall send a certified copy of the statement to the Comptroller, who shall, upon receipt thereof, draw his order upon the Treasurer in favor of the owner for the amount due him in the statement of acceptance, provided such amount has not been withdrawn pursuant to section 12-242mm. Upon the filing of such statement with the clerk of the Superior Court by the secretary, any and all claims of the owner arising out of or relating to the takings with respect to affected state obligations of such owner pursuant to section 12-242gg specified in the notice of individual condemnation and assessment of special damages and special benefits shall be extinguished.
# (b)
If the secretary rejects the statement of acceptance, he shall notify the owner by certified mail, return receipt requested, of such rejection and the reasons for such rejection. The owner may file a statement of acceptance acceptable to the secretary or file a condemnation appeal pursuant to section 12-242kk within thirty days of the receipt of the notice of rejection or one hundred eighty days from the filing of the notice of individual condemnation and assessment of special damages and special benefits, whichever is later. (P.A. 95-2, S. 7, 37.) History: P.A. 95-2 effective March 8, 1995. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (20 sections)
- 12-242ee · Legislative findings
- 12-242ff · Definitions
- 12-242gg · Eminent domain; taking of right to claim income exclusion;…
- 12-242hh · Notice of taking. Claim for compensation form
- 12-242ii · Notice of individual condemnation. Statement of acceptance.…
- 12-242jj · Statement of acceptance; rejection of statement of acceptance
- 12-242kk · Condemnation appeals; class action; withdrawal of notice
- 12-242mm · Withdrawal of assessment deposit
- 12-242nn · Failure to return acceptance or file appeal
- 12-242oo · Exclusive remedy
- 12-242pp · Declaratory judgment
- 12-242qq · Reach-back
- 12-242rr · Method of payment of refunds
- 12-242ss · Extension of time to grant refunds in certain cases
- 12-242tt · Refunds and exclusion of related expenses applicable to…
- 12-242uu · Bond authorization
- 12-242vv · Confidentiality of taxpayer information
- 12-242ww · State action against third party; waiver
- 12-242xx · Regulations
- 12-242yy · Authority for assistance through contract or agreement