Sec. 12-119. Remedy when property wrongfully assessed.
Sec. 12-119. Remedy when property wrongfully assessed. When it is claimed
that a tax has been laid on property not taxable in the town or city in whose tax list such
property was set, or that a tax laid on property was computed on an assessment which,
under all the circumstances, was manifestly excessive and could not have been arrived
at except by disregarding the provisions of the statutes for determining the valuation of
such property, the owner thereof or any lessee thereof whose lease has been recorded
as provided in section 47-19 and who is bound under the terms of his lease to pay real
property taxes, prior to the payment of such tax, may, in addition to the other remedies
provided by law, make application for relief to the superior court for the judicial district
in which such town or city is situated. Such application may be made within one year
from the date as of which the property was last evaluated for purposes of taxation and
shall be served and returned in the same manner as is required in the case of a summons
in a civil action, and the pendency of such application shall not suspend action upon the
tax against the applicant. In all such actions, the Superior Court shall have power to
grant such relief upon such terms and in such manner and form as to justice and equity
appertains, and costs may be taxed at the discretion of the court. If such assessment is
reduced by said court, the applicant shall be reimbursed by the town or city for any
overpayment of taxes in accordance with the judgment of said court.
(1949 Rev., S. 1801; February, 1965, P.A. 65, S. 3; P.A. 76-436, S. 306, 681; P.A. 78-280, S. 1, 127; P.A. 81-472, S.
126, 159.)
History: 1965 act allowed applications for relief by lessees who, according to terms of lease, are responsible for property
tax payments; P.A. 76-436 substituted superior court for court of common pleas and included reference to judicial districts,
effective July 1, 1978; P.A. 78-280 deleted reference to counties; P.A. 81-472 made technical changes.
Codifies common law rule; applies to unpaid taxes existing at time of passage even though time to appeal from doings
of board had expired. 101 C. 390, 392. Methods of valuation. 122 C. 230. In action against him to collect tax taxpayer
cannot contest valuation; must seek relief under this section or Sections 12-111 et seq. 123 C. 548. "Laid" means "imposed".
124 C. 407. Section is for relief against illegal tax; procedure differs from appeal to board of tax review which is designed
to act directly on valuations on grand list. 128 C. 649. What constitutes "manifestly excessive"; cannot enjoin assessors
from raising assessment in future. Id., 674. Mere fact of overvaluation is not ground for relief under this section; it is
intended to take place of remedy in equity for illegal overvaluation and precludes resort to equity generally. 130 C. 703.
Under this section function of court not limited to determining whether assessors acted illegally, arbitrarily or in abuse of
discretion; statute designed to meet situations where there was misfeasance or nonfeasance, or assessment was arbitrary
or so excessive or discriminatory as to show disregard for duty. 131 C. 273. Cited. 133 C. 22. "Owner" does not mean
only owner on assessment date; possibility that he might become unduly enriched does not preclude right to test validity
of assessment. Id., 238. State has no power to tax property of national banks under Sec. 12-59. 135 C. 191. Cited. 142 C.
634; 145 C. 375. Remedy given by this section is not alternative to appeal from board of tax review and then from it to
court under Sec. 12-118. 146 C. 165. Cited. 147 C. 287. Burden of proof on question whether property acquires tax situs
within certain town is on plaintiff. Id., 308. Cited. 165 C. 211. The one year limitation on application to the court of common
pleas is procedural and may be waived by the town's failing to plead it. 167 C. 509. Cited. 168 C. 514. Judgment of assessor,
not his employee, is focus of this section; furthermore, section does not remedy dispute over credibility of conflicting
expert testimony; cited. 169 C. 663. Cited. 170 C. 67; Id., 477. Whether or not the taxpayer was required to claim his
exemption before the assessor under Sec. 12-89 would have no evidential significance in the proceeding under this statute.
Burden of proving the exemption is on the taxpayer. 192 C. 434. Cited. 193 C. 342. Cited. 195 C. 587. Cited. 196 C. 487.
Cited. 199 C. 294. Cited. 200 C. 697. Cited. 212 C. 639. Focus of statute is whether the assessment is "illegal". 220 C.
335. Decision of court requires that a declaratory judgment action predicated on the substantive rights of the section be
brought within one year of the date of assessment. 224 C. 110. Cited. 226 C. 407. Cited. 228 C. 23; Id., 375; Id., 476. Cited.
232 C. 335. Cited. 234 C. 169. Cited. 240 C. 422; Id., 475. Cited. 241 C. 749. Plaintiff's substantive claims were properly
raised under section; court abandoned Cioffoletti rule requiring attacks on legislation to be brought as declaratory judgment
actions. 245 C. 551. Subsequent title holder has no greater rights to challenge prior assessment than were possessed by its
immediate assignor or by any prior assignee from the owner of a property at the time of assessment. 249 C. 1. Trial court's
finding that floating docks and finger piers were fixtures and thus taxable property affirmed; determination re fixtures is
a finding of fact and will not be overturned unless clearly erroneous. 253 C. 371. Section does not apply to a claim for
reimbursement of property taxes paid by a charitable organization pursuant to Sec. 12-81b and Sec. 18-20 of the Danbury
Code. Id., 531. Statute does not authorize a challenge to imposition of a conveyance tax; rather, statute clearly relates to
taxes "laid on property". 260 C. 406.
Cited. 6 CA 330. Cited. 7 CA 496. Cited. 15 CA 513; Id., 752. Cited. 21 CA 275. Cited. 26 CA 545. Cited. 35 CA 269.
Cited. 40 CA 64. Cited. 43 CA 169. Cited. 44 CA 494; Id., 517. Statute applies to owners of easements including flowage
rights. 53 CA 142. Declaratory judgment action predicated on this section is subject to section's one-year statute of limitations. 54 CA 284. Statute allows taxpayer to challenge illegal assessment outside prior statutorily mandated revaluation
period and such appeal does not constitute impermissible request for interim revaluation. 85 CA 480.
Fair and actual value is not to be found at depression's bottom nor at prosperity's top. 4 CS 69. The superior court will
not inquire into an assessment in an action to collect unpaid taxes. Id., 391. Assessment is the total of all the taxable items
and it does not follow that it is "manifestly excessive" because a single item is overvalued. 5 CS 467. Cited. 8 CS 540.
Voluntary payment during pendency of application for relief does not preclude right to refund for excess. Id., 295. Relief
from assessment not precluded by payment made before application filed. 9 CS 524. Valuation other than "true and actual"
is illegal. 11 CS 480. Remedy different than that under Sec. 12-118; it is directed against the collection of an illegal tax.
12 CS 382. Declaratory judgment is one of the other "remedies". 14 CS 119. Equitable remedy for overvaluation in
assessment is precluded. 16 CS 48. Taxpayer claiming to be aggrieved by assessment of tax under section 12-58 may seek
relief as provided by this section or section 12-118 or may pay the tax, under proper protest, and sue to recover such money
as was illegally paid. He may not, in an action to collect the tax, contest the valuation placed on his property. 25 CS 467.
Cited. 32 CS 82. Discussed. Id., 139. Cited. 39 CS 142. Cited. 43 CS 297.