Sec. 12-33. Appeals from action of Commissioner of Revenue Services.
Sec. 12-33. Appeals from action of Commissioner of Revenue Services. Any
town or company aggrieved by the action of the commissioner may, within one month
from the time of such action, make application in the nature of an appeal therefrom to
the superior court of the judicial district in which such applicant is located, which shall
be accompanied by a citation to said 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 in the same manner, as is required in case of a summons in a civil action
and shall be served upon the commissioner. The authority issuing the citation shall take
from the applicant a bond or recognizance to the state of Connecticut, with surety, except
that in case of an application by a town no surety shall be required, to prosecute the
application to effect and to comply with the orders and decrees of the court in the premises. Such applications 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 the court, and
the pendency of such application shall, subject to the order of the court thereupon,
suspend action upon the tax against the applicant, but shall not suspend proceedings in
collecting other taxes. Said court may grant such relief as may be equitable and, if the
application is without probable cause, may tax double or triple costs, as the case demands; and, upon all such applications which are denied, costs may be taxed against
the applicant at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 1711; P.A. 78-280, S. 2, 127.)
History: P.A. 78-280 substituted "judicial district" for "county".
Cited. 113 C. 17; Id., 663. Cited. 117 C. 199. Cited. 215 C. 292.