House Bill No. 5715

Public Act No. 00-18

An Act Concerning Certain Property Assessment Appeals.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Section 12-89 of the general statutes, as amended by section 24 of public act 99-215, is repealed and the following is substituted in lieu thereof:

The board of assessors of each town, consolidated town and city or consolidated town and borough shall inspect the statements filed with it and required by sections 12-81 and 12-87 from scientific, educational, literary, historical, charitable, agricultural and cemetery organizations, shall determine what part, if any, of the property claimed to be exempt by the organization shall be in fact exempt and shall place a valuation upon all such property, if any, as is found to be taxable, provided any property acquired [between assessment dates] by any tax-exempt organization after the first day of October shall first become exempt on the [tax list] assessment date next succeeding the date of acquisition. Any organization filing a tax-exempt statement, aggrieved at the action of the assessor or board of assessors, may appeal, within the time prescribed by law for such appeals, to the board of assessment appeals. Any such organization claiming to be aggrieved by the action of the board of assessment appeals may, within two months from the time of such action, make application in the nature of an appeal therefrom to the superior court for the judicial district [of New Britain pursuant to section 12-39l] in which such property is situated.

Sec. 2. Section 12-103 of the general statutes, as amended by section 24 of public act 99-215, is repealed and the following is substituted in lieu thereof:

The owner of such land may appeal to the superior court for the judicial district [of New Britain pursuant to section 12-39l] in which such property is situated, from the valuation of the assessors, both in respect to such land and the timber thereon, within the time and in the manner provided for appeals from the doings of boards of assessment appeals. If the town within which land classified by the State Forester as forest land is situated claims that such land is not intended by the owner thereof in good faith to be used for forestry purposes, such town may appeal from the decision of the State Forester so classifying such land to said court. The owner of such land may also appeal to said court from the decision of the State Forester refusing such classification. Such appeals shall be taken within thirty days after the filing of the certificate of classification in the office of the assessor of such town or the refusal of such classification, as the case may be, and shall be brought by petition in writing with proper citation, signed by competent authority, to the adverse parties, at least twelve days before the return day. Said court shall have the same powers in respect to such appeals as are provided by section 12-117a.

Sec. 3. This act shall take effect July 1, 2000.