Connecticut General Statutes 12-418 – Written protest
(a) Filing of; time periods for. (1) Any person against whom an assessment or a reassessment is made under section 12-414a, 12-415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service upon such person of notice thereof. If a petition for reassessment is not filed within the sixty-day period, the assessment or reassessment becomes final at the expiration of the period.
Terms Used In Connecticut General Statutes 12-418
- month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
- Person: means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section 12-59, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual or officer acting under the authority of any court in this state. See Connecticut General Statutes 12-407
(2) Any person against whom an assessment or reassessment is made under section 12-417 or any person directly interested may file a written protest not later than ten days after service of notice upon such person. If a written protest is not filed within such ten-day period, the assessment or reassessment becomes final at the expiration of the period.
(b) Reconsideration and oral hearing. If a written protest is filed within the sixty-day period, in the case of an assessment or reassessment made under section 12-414a, 12-415, 12-416 or 12-424, or within the ten-day period, in the case of an assessment or reassessment made under section 12-417, the commissioner shall reconsider the assessment or reassessment and, if the person has so requested in the petition, shall, in the commissioner’s discretion, grant the person an oral hearing and shall give such person ten days’ notice of the time and place of the hearing. The commissioner may continue the hearing from time to time, as may be necessary, and may assign the conduct of such hearing to a representative of the commissioner.
(c) Decrease or increase of assessment or reassessment. The commissioner may decrease or increase the amount of the assessment or reassessment before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner at or before the hearing.
(d) Finality date of order or decision. The order or decision of the commissioner upon a protest becomes final one month after service upon the person filing the protest of notice thereof unless within such period such person seeks judicial review of the commissioner’s order or decision pursuant to section 12-422.
(e) Due date of assessments or reassessments. All assessments or reassessments made by the commissioner under section 12-414a, 12-415, 12-416 or 12-424 are due and payable at the time they become final.
(f) Service of notice. Any notice required by this section shall be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment.