Sec. 12-89. Assessors or boards of assessors to determine exemptions.

(b) Upon the denial in whole or in part of a statement or application inspected pursuant to subsection (a) of this section, the assessor or board of assessors shall mail a written notice of such denial to the last known address of the taxpayer or organization. Such notice shall be mailed not earlier than the assessment date and not later than the tenth calendar day immediately following the date on which the assessor or board of assessors signs and attests to the grand list pursuant to section 12-55 . Such notice shall include (1) the gross assessed valuation of the property, the amounts of any exemption granted and the net taxable valuation of the property, and (2) a statement that the taxpayer or organization may appeal the decision of the assessor or board of assessors pursuant to subsection (c) of this section. (c) Any taxpayer or organization filing a tax-exempt statement or application for exemption, aggrieved at the action of the assessor or board of assessors, may appeal, within the time prescribed by law for such appeals, to the board of assessment appeals. Any such taxpayer or organization claiming to be aggrieved by the action of the board of assessment appeals may, within two months from the time of such action, make application in the nature of an appeal therefrom to the superior court for the judicial district in which such property is situated. Cited. 135 C. 231. Legislative history of property tax exemption statute. 158 C. 138. Cited. 192 C. 434; 234 C. 169. Section limited to specific types of Connecticut organizations exempted under Sec. 12-81(7), (10) and (11) and required to file quadrennial statements; others must use other appeal procedures. 32 CS 140.