(a) There shall be an Office of the Claims Commissioner which shall hear and determine all claims against the state except: (1) Claims for the periodic payment of disability, pension, retirement or other employment benefits; (2) claims upon which suit otherwise is authorized by law including suits to recover similar relief arising from the same set of facts; (3) claims for which an administrative hearing procedure otherwise is established by law; (4) requests by political subdivisions of the state for the payment of grants in lieu of taxes; and (5) claims for the refund of taxes.

(b) The Office of the Claims Commissioner shall consist of the Claims Commissioner, six temporary deputies and such administrative staff as may be provided by the Department of Administrative Services. The Claims Commissioner, a temporary deputy or a magistrate assigned to assist the Claims Commissioner pursuant to § 4-142b shall hear and determine all claims against the state, except as otherwise provided in subsection (a) of this section. Such claims shall be heard and determined in accordance with the rules prescribed by the Claims Commissioner pursuant to § 4-157, except as may be provided in § 4-160.