Section 12-418 - Reassessments(a)(1) Any person against whom an assessment or a reassessment is made under section 12-414a, 12-415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service upon such person of notice thereof. If a written protest is not filed within the sixty-day period, the assessment or reassessment becomes final at the expiration of the period.(2) Any person against whom an assessment or reassessment is made under section 12-417 , or any person directly interested may file a written protest not later than ten days after service of notice upon such person. If a written protest is not filed within such ten-day period, the assessment or reassessment becomes final at the expiration of the period.(b) If a written protest is filed within the sixty-day period, in the case of an assessment or reassessment made under section 12-414a, 12-415, , 12-416 , or 12-424, or within the ten-day period, in the case of an assessment or reassessment made under section 12-417, , the commissioner shall reconsider the assessment or reassessment and, if the person has so requested in the petition, shall, in the commissioner's discretion, grant the person an oral hearing and shall give such person ten days' notice of the time and place of the hearing. The commissioner may continue the hearing from time to time, as may be necessary, and may assign the conduct of such hearing to a representative of the commissioner.(c) The commissioner may decrease or increase the amount of the assessment or reassessment before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner at or before the hearing.(d) The order or decision of the commissioner upon a protest becomes final one month after service upon the person filing the protest of notice thereof unless within such period such person seeks judicial review of the commissioner's order or decision pursuant to section 12-422.(e) All assessments or reassessments made by the commissioner under section 12-414a, 12-415, , 12-416 , or 12-424 are due and payable at the time they become final.(f) Any notice required by this section shall be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment.Conn. Gen. Stat. § 12-418
(1949 Rev., S. 2102; P.A. 81-64, S. 10, 23; P.A. 88-314, S. 27, 54; P.A. 91-236 , S. 7 , 25 ; P.A. 99-121 , S. 14 , 28 ; P.A. 00-174 , S. 15 , 83 .)
Amended by P.A. 24-0151,S. 101 of the Connecticut Acts of the 2024 Regular Session, eff. 10/1/2024.Amended by P.A. 22-0117, S. 24 of the Connecticut Acts of the 2022 Regular Session, eff. 5/27/2022. Cited. 187 Conn. 581 ; 198 Conn. 413 ; 206 Conn. 253 ; 210 Conn. 401 ; Id., 413; 221 Conn. 166 ; 231 Conn. 315 ; 238 Conn. 761 . Cited. 12 Conn.App. 417 ; 35 Conn.App. 72 . Cited. 39 Conn.Supp. 234 ; 44 Conn.Supp. 133 .