Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242ii. - Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.

(a) After receipt of a completed claim for compensation form and any additional information from the owner or his representative which is deemed to be sufficient by the secretary to calculate the assessment of special damages and special benefits and demonstrate proof of ownership, the secretary shall serve by certified mail, return receipt requested, to the address listed in the claim for compensation form, a notice of individual condemnation and assessment of special damages and special benefits and a statement of acceptance and file a copy of such notice with the clerk of the superior court for the judicial district of New Britain. Such notice shall specify the amount of just compensation for the taking with respect to the affected state obligations set forth in the claim for compensation form, plus interest on such compensation at a rate equal to the guaranteed interest rate on March 8, 1995, on funds in the Short Term Investment Fund, established pursuant to section 3-27a, accruing from March 8, 1995, through and including the date of filing of such notice with the clerk of the court. The statement of acceptance shall indicate the owner's affected state obligations and the amount of compensation contained in the notice of individual condemnation and assessment of special damages and special benefits. The secretary may amend an owner's notice of individual condemnation and assessment of special damages and special benefits and statement of acceptance at any time prior to an owner's acceptance pursuant to section 12-242jj or the entry of final judgment in the owner's condemnation appeal, if any, filed pursuant to section 12-242kk. Upon the filing of the notice of individual condemnation and assessment of special damages and special benefits, the secretary shall cause to be deposited the amount of compensation set forth in such notice, in an account administered by the Treasurer for such purposes. Funds in such account shall be paid to the owner, upon order of the Superior Court to the Comptroller, provided such funds shall lapse into the General Fund upon final adjudication of all condemnation appeals based on claims for compensation forms filed within the two-hundred-seventy-day period pursuant to section 12-242hh.

(b) If the secretary rejects a claim for compensation form, he shall notify the owner by certified mail, return receipt requested, of such rejection and the reasons for such rejection. The owner may submit additional information to the secretary or may, within twenty days of the receipt of the secretary's notice of rejection, apply to the superior court for the judicial district of New Britain to determine the reasonableness of the rejection. Such application shall be brought 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. 6, 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”, 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.