Superior Court Assessment Appeal

Conn. Gen. Stat. § 12-117a

Allows any person claiming to be aggrieved by the action of a board of assessment appeals (or board of tax review) in any town or city to apply to the Superior Court for the judicial district in which the municipality is situated, in the nature of an appeal, not later than two months after the date of mailing of notice of the board's action. The pendency of the appeal does not suspend the town's or city's action to collect up to 75% of the tax assessed (up to 90% for real property assessed at $500,000 or more).