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Sec. 12-550. Claims for refund. Limitation of claim period. (a) Any person believing that he has overpaid any taxes due under this chapter may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made stating the specific grounds upon which the claim is founded. Failure to file a claim within the time prescribed in this section constitutes a waiver of any demand against the state on account of overpayment. The commissioner shall review such claim within a reasonable time and, if he determines a refund is due, he shall credit the overpayment against any amount then due and payable from the person under this chapter or any other act administered by the commissioner and the balance shall be refunded, upon order of the Comptroller, to the person. If the commissioner determines that such claim is not valid, either in whole or in part, he shall mail notice of the proposed disallowance to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amounts as to which the claimant has filed, as provided in subsection (b) of this section, a written protest with the commissioner.
(b) On or before the sixtieth day after the mailing of the proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.
(c) The commissioner shall mail notice of his determination to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant.
(d) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-554.
(1971, P.A. 837, S. 13; P.A. 95-4, S. 5, 8; P.A. 97-243, S. 60, 67.)
Jan 03, 2022
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Fairfield County, CT
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DOCKET NO.: UWY-CV-18-6040005 3 SUPERIOR COURT LAKEWOOD PLAZA, LLC 3 J. D. OF WATERBURY VS. . AT WATERBURY THE CITY OF WATERBURY AND THE BOARD OF ASSESSMENT APPEALS OF THE CITY OF WATERBURY : JUNE 20, 2019 FIRST AMENDMENT TO APPLICATION Pursuant to Connecticut General Statutes Section 12-117a, the Plaintiff, Lakewood Plaza, LLC, in the above-referenced action hereby amends the First, Second, Third and Fourth Counts of the Complaint dated March 26, 2018 to include the Grand List year of Octobe…
Apr 11, 2018
326 State Street, Suite 208 Silverstein Appraisal New London, CT 06320 Phone ◊ 860-443-8405 Services, LLC Fax ◊ 860-442-9306 http://www.msac.com Retrospective Real Estate Appraisal Property Located at 130 Huntingdon Avenue Waterb…
Apr 19, 2023
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Plaza Green, L.P. Plaza on the Green 2 North Main Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Plaza Green, L.P. 2 North Main Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 699-8918 www.…
May 17, 2023
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Josephine Towers, L.P. Josephine Towers Apartments 24 Union Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Josephine Towers, L.P. 24 Union Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 69…
May 17, 2023
DOCKET NO. UWY-CV-23-6070894-S SUPERIOR COURT BW RIVERS EDGE LLC J.D. OF WATERBURY Vv AT WATERBURY CITY OF WATERBURY NOVEMBER 14, 2023 PLAINTIFF’S NOTICE OF FILING OF APPRAISAL, PURSUANT TO C.G.S. SECTION 12-117a(2) Pursuant to C.G.S. Section 12-117a(2), the…
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