Connecticut General Statutes

Conn. Gen. Stat. § 12-118 (2026)

Appeals from Connecticut Appeals Board for Property Valuation

✓ current as of May 2026

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Section 12-118 is repealed, effective July 6, 1995.

(1949 Rev., S. 1800; February, 1965, P.A. 65, S. 2; 299; 1967, P.A. 5; 1969, P.A. 318, S. 1; P.A. 74-183, S. 189, 291; P.A. 76-436, S. 165, 681; P.A. 78-280, S. 1, 127; P.A. 79-597, S. 1, 2; P.A. 87-404, S. 9, 11; P.A. 95-283, S. 67, 68.)

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Notes of Decisions

Cited in 69 cases (1 in the last 5 years), 1959–2026 · leading case: Carol Mgmt. Corp. v. Bd. of Tax Review, 633 A.2d 1368 (Conn. 1993).

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Carol Mgmt. Corp. v. Bd. of Tax Review, 633 A.2d 1368 (Conn. 1993). · cites it 24× “to 1987) § 12-118 1 is collaterally estopped by an earlier action brought by the plaintiff pursuant to General Statutes § 12-119; 2 and (2) whether *26 the trial court incorrectly determined, contrary to the decision of the defendant, that the plaintiffs property had been…”

84 Century Ltd. P'ship v. Bd. of Tax Review, 541 A.2d 478 (Conn. 1988). · cites it 12× “, the plaintiffs 3 appealed to the Superior Court, pursuant to General Statutes § 12-118, 4 from the refusal of the defendant board of tax review of the town of Franklin to reduce the October 1,1982 tax assessments on their real and personal property *255 in that town.”

O'BRIEN v. Bd. of Tax Review, 362 A.2d 914 (Conn. 1975). · cites it 20× “The matter was referred to a referee who, acting as the court pursuant to its powers under General Statutes § 12-118, reduced the valuation of the buildings but increased the valuation of the land so that the overall assessment of the plaintiff's property was reduced.”

Ralston Purina Co. v. Bd. of Tax Review of Franklin, 525 A.2d 91 (Conn. 1987). · cites it 9× “(Swiss-American), appealed separately to the Superior Court pursuant to General Statutes § 12-118 from the refusal of the defendant, the board of tax review of the town of Franklin (board), to reduce the October 1,1982 tax assessments on their real property and personal property…”

Ne. Datacom, Inc. v. City of Wallingford, 563 A.2d 688 (Conn. 1989). · cites it 10× “On April 9,1987, the plaintiffs appealed the board’s decision to the Superior Court pursuant to General Statutes §§ 12-118,12-119 and 12-53.”

Exec. Square Ltd. P'ship v. Bd. of Tax Review, 528 A.2d 409 (Conn. App. Ct. 1987). · cites it 13× “See General Statutes § 12-118. 1 The plaintiff claims error in the trial court’s finding that the plaintiff failed to establish that the assessment of its land was not the true and actual value of the property.”

Wilson v. Kelley, 617 A.2d 433 (Conn. 1992). · cites it 7× “First, any taxpayer claiming to be aggrieved by an action of an assessor may appeal, pursuant to General Statutes § 12-111, 7 to the town’s board of tax review.”

Newbury Commons Ltd. P'ship v. City of Stamford, 626 A.2d 1292 (Conn. 1993). · cites it 7× “We conclude that the trial court’s finding that the defendant’s assessment was excessive and inequitable, thereby warranting relief under § 12-118, was a finding that the defendant had violated the statutory duty under § 12-64 to determine “the fair value of property as of the…”

Xerox Corp. v. Bd. of Tax Review, 690 A.2d 389 (Conn. 1997). · cites it 9× “The legislature eventually repealed General Statutes §§ 12-118,12-121aa, and 12-121bb, concerning the creation and operation of the Connecticut appeals board for property valuation, effective July 6, 1995.”

S. New England Tel. Co. v. Bd. of Tax Review, 623 A.2d 1027 (Conn. App. Ct. 1993). · cites it 7× “The plaintiff bases this claim on the fact that General Statutes § 12-118 does not specify who must be served.”

Stepney Pond Estates, Ltd. v. Town of Monroe, 797 A.2d 494 (Conn. 2002). · cites it 6× “to 1972) § 12-118 authorized appeals from the decision of the board of tax review to the Court of Common Pleas.”

Ireland v. Town of Wethersfield, 698 A.2d 888 (Conn. 1997). · cites it 8× “to 1989) § 12-118, which provided in relevant *552 part: “Appeals from boards of tax review.”

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