CT SB00433

Establishes that the burden of proof for taxpayers in tax appeals shall be by a preponderance of the evidence, except as otherwise provided by statute.

Defines "tax appeal" to include appeals from orders or decisions of the Commissioner of Revenue Services, probate court decrees, Office of Policy and Management decisions, and Penalty Review Committee decisions.

Requires the Chief Court Administrator to appoint two Superior Court judges to hear tax appeals for not less than eighteen months at judicial districts deemed appropriate.

Directs the Chief Court Administrator to adopt necessary policies and procedures to implement the provisions of this section.

Takes effect upon passage and applies to any tax appeal filed on or after the effective date.