Conn. Gen. Stat. § 12-128
The amount of any tax which has been collected erroneously from any person who has served in the Army, Navy, Marine Corps, Coast Guard, Air Force or Space Force of the United States, or from his relative, as specified in section 12-81, may be recovered from the municipality to which the same has been paid at any time within six years from the date of such payment upon presentation of a claim therefor to the assessor. The assessor shall examine such claim and, upon finding the claimant entitled thereto, shall issue a certificate of correction. Upon the issuance of a certificate of correction, any person taxed in error may make application in writing to the collector of taxes for the refund of the erroneously taxed amount. Such application shall contain a recital of the facts and the amount of the refund requested. The tax collector shall, after examination of such application, refer the same, with the tax collector's recommendations thereon, to the board of selectmen in a town or corresponding authority in any other municipality and certify to the amount of refund, without interest, to which the person is entitled. Any payment for which no timely application is made or granted under this section shall be the property of the municipality.
Conn. Gen. Stat. § 12-128
(1949 Rev., S. 1811; 1951, S. 1077d; P.A. 75-110, S. 1; P.A. 13-276 , S. 9 .)