Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242jj. - Statement of acceptance; rejection of statement of acceptance.

(a) At any time within one hundred eighty days after receipt of the notice of individual condemnation and assessment of special damages and special benefits, the owner may agree that the amount of compensation set forth in the notice is just compensation. If the owner agrees, the owner shall sign the statement of acceptance, under oath, indicating acceptance of such compensation and file such statement with the secretary. The secretary shall review the statement and, if acceptable, sign such statement and file the statement with the clerk of the Superior Court. Upon receipt of such statement, the clerk of the Superior Court shall send a certified copy of the statement to the Comptroller, who shall, upon receipt thereof, draw his order upon the Treasurer in favor of the owner for the amount due him in the statement of acceptance, provided such amount has not been withdrawn pursuant to section 12-242mm. Upon the filing of such statement with the clerk of the Superior Court by the secretary, any and all claims of the owner arising out of or relating to the takings with respect to affected state obligations of such owner pursuant to section 12-242gg specified in the notice of individual condemnation and assessment of special damages and special benefits shall be extinguished.

(b) If the secretary rejects the statement of acceptance, he shall notify the owner by certified mail, return receipt requested, of such rejection and the reasons for such rejection. The owner may file a statement of acceptance acceptable to the secretary or file a condemnation appeal pursuant to section 12-242kk within thirty days of the receipt of the notice of rejection or one hundred eighty days from the filing of the notice of individual condemnation and assessment of special damages and special benefits, whichever is later.
(P.A. 95-2, S. 7, 37.)
History: P.A. 95-2 effective March 8, 1995.

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.