Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242nn. - Failure to return acceptance or file appeal.

If an owner receives a notice of individual condemnation and assessment of special damages and special benefits and fails to: (1) Return a statement of acceptance or (2) file a condemnation appeal pursuant to section 12-242kk, within one hundred eighty days of the filing of notice of individual condemnation and assessment of special damages and special benefits or thirty days from the date of rejection of the statement of acceptance, if applicable, he shall be deemed to have accepted the assessment set forth in such notice 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 such notice shall be extinguished. The secretary shall, within thirty days of the expiration of the one-hundred-eighty-day period or the thirty-day period, whichever is later, file an application with the court to pay such owner the amount due the owner as established in the notice of individual condemnation and assessment of special damages and special benefits. The court shall certify the assessment and send such certification to the Comptroller who shall, upon receipt thereof, draw his order upon the Treasurer in favor of the owner for the amount due him as established in the notice of individual condemnation and assessment of special damages and special benefits. The owner or the secretary shall not appeal such certification.

(P.A. 95-2, S. 11, 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.