If the Secretary of the Office of Policy and Management ascertains that the assessors or board of assessment appeals or any official charged with any of the duties imposed on assessors or boards of assessment appeals, or the tax collector, treasurer or any official authorized to fix a rate of tax in any town, city or borough or other taxing district, fails to discharge his or its administrative duty according to law, said secretary may in writing call such failure to the attention of each such board or member thereof or official failing to perform its or his duties. If such board or official fails to comply thereafter with the law with respect to which attention has been so called in writing, the secretary may apply to the superior court in the judicial district wherein such board or official has jurisdiction or, in case the Superior Court is not in session, to a judge thereof, setting forth such failure, and the judge or court, as the case may be, upon ascertaining the facts stated in such application to be true, shall issue an order in the nature of a mandamus requiring compliance with the provisions of the statute particularly mentioned in such application, and shall render judgment against any official, board or person who has so failed, with costs, as in mandamus proceedings. Any person who fails to comply with any order so issued shall be in contempt and said court or such judge may punish him therefor as in mandamus proceedings. Any person claiming to be aggrieved by any order issued by authority of the provisions of section 12-2 and of this section shall have the same right of appeal to the Appellate Court as in mandamus cases.
(1949 Rev., S. 1681; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47; June Sp. Sess. P.A. 83-29, S. 23, 82; P.A. 95-283, S. 32, 68.)
History: By virtue of P.A. 77-614 “commissioner” referred to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 78-280 substituted “judicial district” for “county”; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; June Sp. Sess. P.A. 83-29 deleted reference to supreme court and substituted appellate court in lieu thereof; P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
History discussed; section not meant to trench upon the functions of state's attorneys to invoke mandamus to compel public officers to perform their duties; when question is one of public right and object is to procure enforcement of public duty, the relator need not show he has any legal or special interest in the results. 150 C. 444.
Structure Connecticut General Statutes
Chapter 201 - State and Local Revenue Services. Department of Revenue Services
Section 12-2b. - Duties of Secretary of Office of Policy and Management re municipal assessment.
Section 12-2c. - Certification of revaluation companies.
Section 12-2e. - Closing agreements.
Section 12-2f. - Service of notice by the commissioner.
Section 12-2g. - Sales tax rebate for eligible individuals.
Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services.
Section 12-3a. - Penalty Review Committee. Waiver of penalties; appeals.
Section 12-3b. - Abatement Review Committee.
Section 12-3c. - Criminal history records checks.
Section 12-3d. - Deadline for penalty waiver request.
Section 12-3f. - Small and Medium-Sized Business Users Committee.
Section 12-4. - Proceedings against delinquent tax officers.
Section 12-5. - Fees for witnesses and service of subpoenas.
Section 12-6. - Audit of municipal accounts upon application of state's attorney.
Section 12-7. - Reports concerning assessments and collections.
Section 12-7a. - List of state taxes levied and delinquent taxpayers.
Section 12-7c. - Report on the overall incidence of certain taxes.
Section 12-8. - Recording and deposit of funds.
Section 12-9. - Local officials to file statements concerning taxes. Penalty.
Section 12-16. - Procedure against judge of probate for failure to furnish copies.
Section 12-17. - Inquiries concerning records of probate court.
Section 12-18. - Superior court may order compliance with statute.
Section 12-18a. - Grants to towns for property tax relief based on population.
Section 12-18b. - Grants in lieu of taxes for certain property.
Section 12-18c. - Select payment in lieu of taxes account. Distribution of funds.
Section 12-18d. - Transfers from the General Fund to the Municipal Revenue Sharing Fund.
Section 12-19. - Grants in lieu of taxes on state-owned property; land taken for flood control.
Section 12-19c. - Certification and payment to each town or borough.
Section 12-19f. - Allocation of payments in lieu of taxes for Torrington courthouse.
Section 12-20. - Grant in lieu of taxes on property in Madison.
Section 12-24b. - Inconsistent special acts repealed.
Section 12-25. - Confirmation of amount of unpaid taxes.
Section 12-26. - Equalization and adjustment of grand list.
Section 12-27. - Abstract book and lists.
Section 12-30a. - Imposition of interest. Determination of basis. Regulations.
Section 12-30b. - Limit on interest to be paid on certain tax overpayments.
Section 12-30c. - Penalty imposed on promoters of abusive tax shelters.
Section 12-31. - Examination of books and personnel of railroad and utility companies.
Section 12-32. - Suits not barred by neglect of commissioner.
Section 12-33. - Appeals from action of Commissioner of Revenue Services.
Section 12-33a. - Court waiver of interest on certain taxes due and unpaid prohibited.
Section 12-34. - Taking of acknowledgments by employees of Department of Revenue Services.