The Connecticut Tax Session is a specialized department within the Connecticut Superior Court, created by Public Act No. 93-225 of the 1993 Public Acts, effective July 1, 1993.
The Tax Session, which is located at the New Britain Superior Court, is charged with the authority to hear appeals concerning a variety of tax related issues. These include appeals from orders of the Department of Revenue Services, certain decrees of the courts of probate, orders of the Secretary of the Office of Policy and Management, decisions of the Penalty Review Committee, as well as appeals of municipal property tax assessments.
Appeals involving the Tax Session are governed by General Statutes § 12-39l. The Tax Session has exclusive statewide jurisdiction over such appeals.
This jurisdiction covers the following areas: