Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242hh. - Notice of taking. Claim for compensation form.

(a) The secretary shall provide reasonable notice of the takings pursuant to section 12-242gg to all owners of affected state obligations. Such notice may include but is not limited to the mailing of such notice to the owner or holder of such obligations listed on the registration books and notice by publication. Such notice shall provide a summary of the rights taken pursuant to section 12-242gg and the method of securing a claim for compensation form. Failure to receive actual notice shall not operate to extend the period set forth in this section to file a claim for compensation form except as provided in subsection (b) of this section.

(b) Upon request, or on his own initiative, the secretary shall distribute a claim for compensation form to any owner or his representative. Such claim for compensation form shall request any information which the secretary deems relevant in determining compensation for the takings pursuant to section 12-242gg, including proof of ownership of such affected obligations. The secretary may request additional or supplemental information which he deems necessary to the determination of compensation and proof of ownership. Any claim for compensation form shall be signed under oath and filed with the secretary no later than two hundred seventy days after March 8, 1995. If an owner fails to file a claim for compensation form with respect to any right, title, claim or interest of such owner taken pursuant to section 12-242gg on or before two hundred seventy days after March 8, 1995, such owner's right to compensation with respect to affected state obligations of such owner for the takings pursuant to section 12-242gg shall expire, provided the secretary may, for good cause shown, extend this deadline. Any owner aggrieved by a decision of the secretary concerning the extension of the deadline for filing a claim for compensation form may appeal to the superior court for the judicial district of New Britain in the manner in which appeals are taken pursuant to section 12-237.
(P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-2, S. 5, 37; 95-220, S. 4–6; P.A. 99-215, S. 24, 29.)
History: P.A. 95-2 effective March 8, 1995 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain at Hartford”, effective September 1, 1998); P.A. 99-215 replaced “judicial district of Hartford” with “judicial district of New Britain” in Subsec. (b), effective June 29, 1999.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut

Section 12-242ee. - Legislative findings.

Section 12-242ff. - Definitions.

Section 12-242gg. - Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking.

Section 12-242hh. - Notice of taking. Claim for compensation form.

Section 12-242ii. - Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.

Section 12-242jj. - Statement of acceptance; rejection of statement of acceptance.

Section 12-242kk. - Condemnation appeals; class action; withdrawal of notice.

Section 12-242ll. - Settlement of claim.

Section 12-242mm. - Withdrawal of assessment deposit.

Section 12-242nn. - Failure to return acceptance or file appeal.

Section 12-242oo. - Exclusive remedy.

Section 12-242pp. - Declaratory judgment.

Section 12-242qq. - Reach-back.

Section 12-242rr. - Method of payment of refunds.

Section 12-242ss. - Extension of time to grant refunds in certain cases.

Section 12-242tt. - Refunds and exclusion of related expenses applicable to pending returns.

Section 12-242uu. - Bond authorization.

Section 12-242vv. - Confidentiality of taxpayer information.

Section 12-242ww. - State action against third party; waiver.

Section 12-242xx. - Regulations.

Section 12-242yy. - Authority for assistance through contract or agreement.