DocketNumber: No. CV97 0573440
Citation Numbers: 1998 Conn. Super. Ct. 525, 21 Conn. L. Rptr. 112
Judges: DiPENTIMA, J.
Filed Date: 1/6/1998
Status: Non-Precedential
Modified Date: 4/18/2021
The facts are not in dispute. On June 26, 1997, the plaintiff presented the state treasurer with a petition for a declaratory ruling regarding the tax exempt status of certain bonds issued for the Connecticut Resources Recovery Authority (CRRA). On July 2, 1997, the treasurer decided not to issue a declaratory ruling, citing General Statutes §
General Statutes §
(e) Within sixty days after receipt of a petition for a declaratory ruling, an agency in writing shall: (1) Issue a ruling declaring the validity of a regulation or the applicability of the provision of the general statutes, the regulation, or the final decision in question to the specified circumstances, (2) order the matter set for specified proceedings, (3) agree to issue a declaratory ruling by a specified date, (4) decide not to issue a declaratory ruling and initiate regulation-making proceedings, under section
4-168 , on the subject, or (5) decide not to issue a declaratory ruling, stating the reasons for its action.
(Emphasis added.)
The treasurer argues that the denial of a petition for a declaratory ruling is not a final decision as defined in General Statutes §
There is a remedy for a petitioner when the agency decides not to issue a declaratory ruling. Under General Statutes §
(a) If a provision of the general statutes, a regulation or a final decision, or its threatened application, interferes with or impairs, or threatens to interfere with or impair, the legal rights or privileges of the plaintiff and if an agency (1) does not take an action required by subdivision (1), (2) or (3) of subsection (e) of section
4-176 , within sixty days of the filing of a petition for a declaratory ruling, (2) decides not to issue a declaratory ruling under subdivision (4) or (5) of subsection (e) of said section4-176 , or (3) is deemed to have decided not to issue a declaratory ruling under subsection (i) of said section4-176 , the petitioner may seek in the Superior Court a declaratory judgment as to the validity of the regulation in question or the applicability of the provision of the general statutes, the regulation or the final decision in question to specified circumstances. The agency shall be made a party to the action.
The action here was clearly brought as an administrative appeal, and not as a declaratory judgment. See Practice Book § 391. While the plaintiff has argued that this action should be characterized as a declaratory judgment action, in light of the Practice Book rules as promulgated pursuant to General Statutes §
DiPentima, J.