Connecticut General Statutes Title 12. Taxation § 12-170cc. Appeals from Secretary of the Office of Policy and Management or assessors

Any person aggrieved by the action of the assessor or assessors in fixing the amount of a credit under subsection (f) of section 12-170aa, or in disapproving the claim therefor may appeal to the Secretary of the Office of Policy and Management, in writing or by electronic mail, in a manner prescribed by the secretary, within thirty business days from the date of notice given to such person by the assessor or assessors, giving notice of such grievance. The secretary shall promptly consider such notice and may grant or deny the relief requested, provided such decision shall be made not later than thirty business days after the receipt of such notice. If the relief is denied, the applicant shall be notified forthwith and may appeal the decision of the secretary in accordance with the provisions of section 12-120b.