Conn. Gen. Stat. § 13a-83
The proper authorities of any city or borough and the selectmen of any town, unless otherwise provided in its charter, may assess, or cause to be assessed, the benefits accruing to any person by the layout, grading or alteration of any highway therein, upon giving written notice to the parties to be benefited of the time and place of meeting therefor, and order such benefits to be paid by the parties assessed, respectively, to the town, city or borough, as the case may be, within such time as they appoint. Such benefits may be collected in the same manner as town taxes are collected.
Conn. Gen. Stat. § 13a-83
(1949 Rev., S. 2145; 1958 Rev., S. 13-29; 1959, P.A. 674, S. 2; 1963, P.A. 226, S. 83.)
Landowner's special and local benefits from public improvements to be deducted from his damages. 23 C. 189; 32 C. 475. Assessment for benefits must be joint or several as the landed interest assessed is joint or several. 60 C. 112. Does not apply to removal of grade crossing by order of railroad commissioners. 77 C. 500. Cited. 11 Conn.Supp. 429.