Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-242nn

Failure to return acceptance or file appeal

Official textcga.ct.gov
If an owner receives a notice of individual condemnation and assessment of special damages and special benefits and fails to: (1) Return a statement of acceptance or (2) file a condemnation appeal pursuant to section 12-242kk, within one hundred eighty days of the filing of notice of individual condemnation and assessment of special damages and special benefits or thirty days from the date of rejection of the statement of acceptance, if applicable, he shall be deemed to have accepted the assessment set forth in such notice 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 such notice shall be extinguished. The secretary shall, within thirty days of the expiration of the one-hundred-eighty-day period or the thirty-day period, whichever is later, file an application with the court to pay such owner the amount due the owner as established in the notice of individual condemnation and assessment of special damages and special benefits. The court shall certify the assessment and send such certification to the Comptroller who shall, upon receipt thereof, draw his order upon the Treasurer in favor of the owner for the amount due him as established in the notice of individual condemnation and assessment of special damages and special benefits. The owner or the secretary shall not appeal such certification.

(P.A. 95-2, S. 11, 37.)

History: P.A. 95-2 effective March 8, 1995.

Source: view the official text

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In this chapter (20 sections)
  1. 12-242ee · Legislative findings
  2. 12-242ff · Definitions
  3. 12-242gg · Eminent domain; taking of right to claim income exclusion;…
  4. 12-242hh · Notice of taking. Claim for compensation form
  5. 12-242ii · Notice of individual condemnation. Statement of acceptance.…
  6. 12-242jj · Statement of acceptance; rejection of statement of acceptance
  7. 12-242kk · Condemnation appeals; class action; withdrawal of notice
  8. 12-242mm · Withdrawal of assessment deposit
  9. 12-242nn · Failure to return acceptance or file appeal
  10. 12-242oo · Exclusive remedy
  11. 12-242pp · Declaratory judgment
  12. 12-242qq · Reach-back
  13. 12-242rr · Method of payment of refunds
  14. 12-242ss · Extension of time to grant refunds in certain cases
  15. 12-242tt · Refunds and exclusion of related expenses applicable to…
  16. 12-242uu · Bond authorization
  17. 12-242vv · Confidentiality of taxpayer information
  18. 12-242ww · State action against third party; waiver
  19. 12-242xx · Regulations
  20. 12-242yy · Authority for assistance through contract or agreement
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