Substitute House Bill No. 6796
          Substitute House Bill No. 6796

              PUBLIC ACT NO. 97-244


AN   ACT   CONCERNING   MUNICIPAL   PAPERWORK  AND
FINANCIAL  REPORTING  AND   APPOINTMENT   OF   TAX
COLLECTORS.


    Be it enacted  by  the  Senate  and  House  of
Representatives in General Assembly convened:
    Section  1.  Section   7-536  of  the  general
statutes  is  repealed   and   the   following  is
substituted in lieu thereof:
    (a)  As  used  in  sections  7-535  to  7-538,
inclusive, AS AMENDED BY THIS ACT:
    (1) "Adjusted equalized  net  grand  list  per
capita" means the  adjusted  equalized  net  grand
list per capita  determined for each town pursuant
to section 10-261;
    (2)  "Density"  means   the  population  of  a
municipality divided by the number of square miles
of the municipality;
    (3) "Grant anticipation  note"  means  a  note
issued in anticipation  of  the receipt of project
grants to the  municipality  from  moneys  in  the
Local Capital Improvement Fund;
    (4) "Local capital  improvement project" means
a municipal capital expenditure project for any of
the  following purposes:  (A)  Road  construction,
renovation, repair or  resurfacing,  (B)  sidewalk
and  pavement  improvements,   (C)   construction,
renovation,  enlargement  or   repair   of  sewage
treatment plants and  sanitary  or storm, water or
sewer lines, including  separation  of  lines, (D)
public building construction  other  than schools,
including  renovation,  repair,  code  compliance,
energy conservation and  fire safety projects, (E)
construction, renovation, enlargement or repair of
dams  or bridges,  (F)  construction,  renovation,
enlargement  or  repair   of  water  treatment  or
filtration   plants   and    water    mains,   (G)
construction, renovation or  enlargement  of solid
waste  facilities,  (H)   improvements  to  public
parks, (I) the  preparation  and revision of local
capital improvement plans  projected  for a period
of not less  than five years and so prepared as to
show the general  description,  need and estimated
cost of each  individual  capital improvement, (J)
improvements to emergency  communications systems,
or   (K)  public   housing   projects,   including
renovations    and   improvements    and    energy
conservation  and the  development  of  additional
housing. "Local capital improvement project" means
only  capital expenditures  and  includes  repairs
incident to reconstruction and renovation but does
not include ordinary repairs and maintenance of an
ongoing nature;
    (5)  "Municipality"  means   any  town,  city,
borough,   consolidated   town    and    city   or
consolidated town and borough;
    (6) "Population" means  the  number  of people
according to the  most  recent  federal  decennial
census, except in  intervening  years between such
censuses when it  shall  mean the number according
to the most  recent  estimate of the Department of
Public Health; and
    (7) "Secretary" means  the  Secretary  of  the
Office of Policy and Management.
    (b) On February  first  of each year, not more
than  the amount  as  authorized  by  the  General
Assembly for the fiscal year from the resources of
the  local  capital   improvement  fund  shall  be
allocated to the Secretary of the Office of Policy
and Management, who  shall  allocate  an amount to
each municipality in  the state in accordance with
the provisions of  subsection (c) of this section.
The  secretary shall  credit  all  such  allocated
moneys to a  local capital improvement account for
each  municipality  and   make  local  improvement
project  grants  from   such   accounts   to  such
municipalities pursuant to  the provisions of this
section.  The  secretary  shall  maintain  records
indicating, for each  municipality's  account, the
amount credited to  the  account  each  year,  the
amount  paid  out  in  local  capital  improvement
project grants and  charged to the account and the
balance  available for  additional  local  capital
improvement project grants.
    (c) Each allocation  under  subsection  (b) of
this section shall  be  made  to municipalities in
accordance with the  following formula: (1) Thirty
per cent of the amount shall be allocated pro rata
on the basis  of  the ratio of the total number of
miles of improved  and unimproved highways in each
town to the  total number of miles of improved and
unimproved highways in  all towns in the state, as
determined under sections  13a-175b  and 13a-175d;
(2) twenty-five per  cent  of  the amount shall be
allotted pro rata  on  the  basis of the following
ratio: The density  of each town multiplied by the
population of such  town shall be the numerator of
the fraction. The  resulting  products for all the
towns shall be  added  together, and the sum shall
be   the  denominator   of   the   fraction;   (3)
twenty-five  per  cent  of  the  amount  shall  be
allotted on the  basis of the following ratio: The
population of each  town multiplied by the inverse
of  the adjusted  equalized  net  grand  list  per
capita of such  town shall be the numerator of the
fraction, and the  resulting  products for all the
towns shall be added together and the sum shall be
the denominator of  the  fraction;  (4) twenty per
cent of the  amount  shall be allotted pro rata on
the basis of  the  ratio of the population of each
town to the  population  of the state. Any city or
borough not consolidated with the town in which it
is located and  any town containing such a city or
borough shall share the allocation to such town on
the basis of  the following ratio: The total taxes
levied in the  previous  fiscal year by such town,
city or borough  shall  be  the  numerator  of the
fraction. The total  taxes  levied by the town and
all cities or  boroughs  located  within such town
shall be added  together, and the sum shall be the
denominator of the  fraction.  Any  such  city  or
borough may, by  vote  of  its  legislative  body,
direct the Secretary  of  the Office of Policy and
Management to reallocate  all  or a portion of the
share of such city or borough to the town in which
it is located.
    (d) [The] ON  MARCH  FIRST  OF  EACH  YEAR THE
Secretary of the  Office  of Policy and Management
shall indicate to  each  municipality  the  amount
allocated to the  municipality  under  subsections
(b) and (c)  of  this  section  in accordance with
section 4-71a.
    (e) [On and  after  March  first of each year,
each] EACH municipality may apply to the secretary
for    PROJECT    AUTHORIZATION     AND    EXPENSE
REIMBURSEMENT   OF   local   capital   improvement
[grants. Applications for  such  grants  shall  be
submitted on forms to be provided by the secretary
and shall consist  of:  (1) A brief description of
the local capital  improvement project or projects
for which the  grant is requested, (2) a certified
copy of the  action  taken by the legislative body
of the municipality  appropriating  the  necessary
funds for the  project or other certified evidence
of  municipal authorization  of  such  funds,  (3)
certification that the  municipality has adopted a
local  capital  improvement   plan  and  that  the
project  or  projects   for  which  the  grant  is
requested are consistent  with such plan and (4) a
report on the  status  of  any prior project grant
received by such municipality under subsection (g)
of this section] PROJECTS.
    (f) The secretary  shall approve or disapprove
each completed application  for  a  local  capital
improvement project grant  [within]  AUTHORIZATION
NOT LATER THAN  forty-five days [of] AFTER receipt
of [an application  and shall approve the grant if
the secretary finds]  SUCH  APPLICATION  ON A FORM
PRESCRIBED  BY  THE  SECRETARY.  SUCH  APPLICATION
SHALL INCLUDE A  CERTIFICATION BY THE MUNICIPALITY
that: (1) The  project  for which grant assistance
is  requested  is   a  local  capital  improvement
project; [(2) the  project  was  authorized by the
municipality on or after May 1, 1987; (3)] (2) the
project  is  consistent  with  the  local  capital
improvement plan adopted  by  the municipality; [,
provided  that  the   secretary   may  waive  such
requirement for cause  shown;  (4)]  AND  (3)  the
grant proceeds shall  [be  used  to  reimburse the
costs of the project and] not BE USED to satisfy a
local   matching   requirement   for   any   state
assistance program other  than  the  local  bridge
program  established under  sections  13a-175p  to
13a-175u, inclusive. [;  and  (5)  payment  of the
grant would not  cause  the  municipality's  local
capital  improvement  account,  established  under
subsection (b) of  this section, to be overdrawn.]
THE   MUNICIPALITY   SHALL   PROVIDE   ANY   OTHER
CERTIFICATION  REQUIRED  BY   THE  SECRETARY.  THE
SECRETARY SHALL AUTHORIZE  SUCH  GRANT  IF, IN HIS
OPINION, THE PROJECT  MEETS  THE  REQUIREMENTS SET
FORTH IN THIS  SECTION  AND  ANY OTHER REQUIREMENT
IMPOSED BY THE SECRETARY AND PAYMENT OF SUCH GRANT
WOULD  NOT CAUSE  THE  LOCAL  CAPITAL  IMPROVEMENT
ACCOUNT  OF THE  MUNICIPALITY,  ESTABLISHED  UNDER
SUBSECTION (b) OF THIS SECTION, TO BE OVERDRAWN.
    (g) [Upon approval  of  an  application  for a
local capital improvement  grant and certification
that   (1)   the    municipality    has   incurred
expenditures for the project or projects for which
the  grant  was   requested   and  (2)  that  such
expenditures either (A)  have  not  been paid, (B)
were  paid  within   two   months  prior  to  such
application or (C)  were  paid for a local capital
improvement project which  has  not been placed in
service or was placed in service not more than two
months prior to  such  application,  the secretary
shall certify to the Comptroller the amount due to
the  municipality. The  secretary  may  waive  the
requirements of subdivision  (2)  of  this section
for good cause.]  EACH  MUNICIPALITY  MAY APPLY TO
THE SECRETARY FOR  EXPENSE  REIMBURSEMENT  AT  THE
TIME  IT  SUBMITS   A  LOCAL  CAPITAL  IMPROVEMENT
PROJECT AUTHORIZATION REQUEST  OR  ANY  TIME AFTER
SUCH AUTHORIZATION REQUEST  HAS  BEEN  APPROVED BY
THE  SECRETARY.  THE   APPLICATION   FOR   EXPENSE
REIMBURSEMENT  SHALL  BE   SUBMITTED   ON  A  FORM
PRESCRIBED  BY THE  SECRETARY  AND  SHALL  CONTAIN
IDENTIFICATION   OF   THE   EXPENSES   FOR   WHICH
REIMBURSEMENT IS SOUGHT AND CERTIFICATION FROM THE
MUNICIPALITY  THAT:  (1)   EXPENDITURES   FOR  THE
PROJECT CONFORM TO  THE  PROVISIONS OF SUBDIVISION
(4) OF SUBSECTION  (a)  OF  THIS  SECTION  AND THE
MUNICIPALITY  IS  ENTITLED  TO  THE  REIMBURSEMENT
REQUESTED  IN  THE   APPLICATION;   AND   (2)  THE
MUNICIPALITY   AGREES   TO    MAINTAIN    DETAILED
ACCOUNTING RECORDS OF  THE  PROJECT REFLECTING THE
EXPENDITURES  FOR  WHICH  REIMBURSEMENT  HAS  BEEN
REQUESTED AND TO  MAKE  SUCH  RECORDS AVAILABLE TO
ITS  INDEPENDENT  AUDITOR   AND   THE  STATE.  THE
MUNICIPALITY SHALL PROVIDE ANY OTHER CERTIFICATION
REQUIRED BY THE  SECRETARY. Not later than fifteen
days  after such  certification,  the  Comptroller
shall draw his  order  on  the  Treasurer and, not
later than fifteen  days thereafter, the Treasurer
shall pay the grant to the municipality.
    (h)  Each  municipality   receiving   a  local
capital  improvement  project   grant  under  this
section shall [promptly  use  the  grant  for  the
payment  of  the   costs   of  the  local  capital
improvement project for which application was made
if the municipality  has  not yet paid such costs]
RETAIN DETAILED ACCOUNTING RECORDS OF ALL EXPENSES
INCURRED RELATIVE TO THE LOCAL CAPITAL IMPROVEMENT
PROJECT FOR WHICH A GRANT IS RECEIVED FOR A PERIOD
OF  NOT  LESS   THAN  THREE  YEARS  FOLLOWING  THE
COMPLETION  OF  SUCH  PROJECT.  IF  THE  SECRETARY
DETERMINES THAT SUCH RECORDS ARE NOT MAINTAINED OR
A  REVIEW OF  SUCH  RECORDS  INDICATES  THAT  SUCH
GRANT, OR ANY  PORTION  THEREOF,  WAS  USED  FOR A
PURPOSE  OTHER  THAN  ITS  INTENDED  PURPOSE,  THE
SECRETARY SHALL PROVIDE  WRITTEN  NOTIFICATION  TO
THE CHIEF EXECUTIVE OFFICER OF THE MUNICIPALITY OF
SUCH FINDING. UPON  ISSUING  A  FINDING UNDER THIS
SECTION,   THE   SECRETARY    MAY    REQUIRE   THE
MUNICIPALITY  TO PROMPTLY  PAY  TO  THE  STATE  AN
AMOUNT EQUAL TO  THE AMOUNT OF THE GRANT OR HE MAY
CAUSE THE AMOUNT  OF  ANY  FUTURE GRANT MADE UNDER
THIS SECTION TO BE REDUCED BY SUCH AMOUNT.
    Sec. 2. Subsection (b) of section 8-216 of the
general statutes is  repealed and the following is
substituted in lieu thereof:
    (b) The state, acting by and in the discretion
of  the Commissioner  of  Economic  and  Community
Development, may enter  into  a  contract  with  a
municipality  and the  housing  authority  of  the
municipality to make  payments in lieu of taxes to
the municipality on land and improvements owned or
leased  by  the   housing   authority   under  the
provisions of part  II of chapter 128 or under the
provisions of sections  8-430 to 8-438, inclusive.
ON AND AFTER  THE  EFFECTIVE DATE OF THIS ACT, THE
TIME  PERIOD  OF  THE  CONTRACT  MAY  INCLUDE  THE
REMAINING YEARS OF  OPERATION OF THE PROJECT. Such
payments shall be made annually in an amount equal
to the taxes  that  would be paid on such property
were the property  not  exempt  from taxation, and
shall be calculated  by  multiplying  the assessed
value of such  property, which shall be determined
by the tax  assessor  of  such municipality in the
manner used by  such  assessor  for  assessing the
value of other  real  property,  by the applicable
tax rate of  the municipality. Such contract shall
provide   that,   in    consideration    of   such
grant-in-aid, the municipality  shall waive during
the period of  such  contract  any payments by the
housing authority to  the  municipality  under the
provisions  of section  8-71,  and  shall  further
provide that the  amount of the payments so waived
shall be used  by  the  housing  authority  for  a
program of social  and  supplementary  services to
the occupants or shall be applied to the operating
costs or reserves  of  the  property,  or shall be
used to maintain  or  improve the physical quality
of the property.
    Sec. 3. Section  9-187 of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    (a) The terms  of office of elective municipal
officers, when not  otherwise  prescribed  by law,
shall be for two years from the date on which such
terms begin as  set  forth  in  section 9-187a and
until  their  successors   are  elected  and  have
qualified. When not  otherwise  prescribed by law,
the terms of  those town officers appointed by the
board of selectmen shall expire on the termination
date  of  the  term  of  the  board  of  selectmen
appointing such officers.
    (b)  The terms  of  office  of  elected  chief
executive  officers  and   the   members   of  the
legislative body of  any  town, city or borough as
prescribed by charter  shall  be two years or four
years from the  date  on which such term begins as
set  forth in  section  9-187a,  and  until  their
successors are elected and have qualified.
    (c) THE TERMS  OF  OFFICE OF ANY TAX COLLECTOR
APPOINTED PURSUANT TO  AN  ORDINANCE ADOPTED UNDER
THE PROVISIONS OF SUBSECTION (b) OF SECTION 9-189,
AS AMENDED BY  SECTION  4 OF THIS ACT, SHALL BE AS
PROVIDED IN SUCH ORDINANCE.
    Sec. 4. Section  9-189 of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    (a) Each town,  unless  otherwise  provided by
law,  shall, at  its  regular  municipal  election
elect a town clerk for a term of not less than two
years  and  not   more  than  six  years,  a  town
treasurer  for  the   term  of  two  years  and  a
collector of town  taxes  for  a  term of not less
than two years  and  not  more than six. Each such
clerk, treasurer and collector of taxes shall hold
office for the  term  for  which he is elected and
until his successor is elected and has qualified.
    (b)   NOTWITHSTANDING   THE    PROVISIONS   OF
SUBSECTION (a) OF  THIS  SECTION,  THE LEGISLATIVE
BODY OF A  TOWN  MAY,  BY ORDINANCE ADOPTED BY ITS
LEGISLATIVE BODY OR  IN  ANY  TOWN  IN  WHICH  THE
LEGISLATIVE BODY IS  A  TOWN MEETING, BY THE BOARD
OF  SELECTMEN,  AUTHORIZE  APPOINTMENT  OF  A  TAX
COLLECTOR. SUCH ORDINANCE SHALL INCLUDE PROVISIONS
FOR THE APPOINTMENT  PROCEDURE  AND  SHALL SPECIFY
THE TERM OF APPOINTMENT. IF THE CHARTER, HOME RULE
ORDINANCE OR SPECIAL  ACT  OF  A TOWN PROVIDES FOR
THE METHOD OF  APPOINTMENT OF A TAX COLLECTOR, THE
METHOD  SHALL  BE   CHANGED  BY  CHARTER,  CHARTER
AMENDMENT OR HOME RULE AMENDMENT.
    Sec. 5. Subsection  (a)  of section 10-261a of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a) The Secretary  of the Office of Policy and
Management, shall, on  the  basis of data provided
by each town  in  the  state  in  accordance  with
section 10-261b, AS  AMENDED  BY SECTION 6 OF THIS
ACT, determine annually for each town the ratio of
the  assessed  valuation   of  real  property  for
purposes of the  property  tax and the fair market
value of such  property as determined from records
of actual sales  of  such  property  and from such
other data and  statistical  techniques  as deemed
appropriate by the  secretary. WITH RESPECT TO THE
ASSESSMENT YEAR IN ANY TOWN IN WHICH A REVALUATION
REQUIRED UNDER SECTION  12-62  BECOMES  EFFECTIVE,
THE REAL ESTATE  RATIO  USED  FOR  THE PURPOSES OF
THIS SECTION SHALL  BE  THE  ASSESSMENT RATE UNDER
THE  PROVISIONS  OF   SUBSECTION  (b)  OF  SECTION
12-62a. Said ratio  as  determined with respect to
any town shall be used by the secretary to compute
the equalized net  grand  list  for  such town for
purposes of any  grant that may be payable to such
town  under the  provisions  of  section  10-262i,
provided  the  sales   assessment  ratio  used  to
compute the equalized  net grand list of each town
shall be calculated  using  uniform procedures for
all towns. The  equalized  net  grand list in such
town shall consist  of  the  assessed value of all
real property on  the  net  grand  list divided by
said  ratio,  plus   the  assessed  value  of  all
personal property on  such  net grand list divided
by the assessment  ratio  in  current  use in such
town.
    Sec. 6. Subsection  (b)  of section 10-261b of
the general statutes is repealed and the following
is substituted in lieu thereof:
    [(b) The Secretary of the Office of Policy and
Management  may extend  the  period  of  time  for
submission of such data, as provided in subsection
(a) of this  section, to thirty days following the
completion of duties  by  the  board of assessment
appeals for any  such municipality with respect to
the assessment list  in such municipality in which
a  revaluation as  required  under  section  12-62
becomes effective.]
    (b) A TOWN  SHALL  NOT  BE  REQUIRED TO SUBMIT
DATA AS REQUIRED  UNDER  SUBSECTION  (a)  OF  THIS
SECTION  IN  AN   ASSESSMENT   YEAR   IN  WHICH  A
REVALUATION BECOMES EFFECTIVE.
    Sec. 7. Section  12-9  of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    The Secretary of  the  Office  of  Policy  and
Management shall annually cause to be prepared [,]
by the [officers  of the several towns, cities and
boroughs   having  in   charge   the   assessment,
collection or receipt  of  taxes,]  TAX  COLLECTOR
complete statements relating  to  [said matters of
taxation] THE MILL  RATE  AND  TAX LEVY during the
preceding year, such  statements  to  be made upon
printed blanks to be prepared and furnished by the
secretary to all  such  officers  at  least thirty
days before the  date  prescribed by the secretary
for the filing  of  such statements. Any person [,
officer or board  of  officers which] WHO neglects
to file a true and correct report in the office of
the secretary at the time and in the form required
by him or which, in making and filing such report,
includes therein any  wilful  misstatement,  shall
forfeit one hundred dollars to the state, provided
the  secretary  may   waive   such  forfeiture  in
accordance with procedures  and  standards adopted
by regulation in accordance with chapter 54.
    Sec. 8. Section 12-81k of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    Whenever  any person  claiming  the  exemption
from  property  tax   under   the   provisions  of
subdivisions (59), (60),  (70),  (72)  and (74) of
section 12-81 has  failed to file a claim with the
assessor or board of assessors as required in said
subdivisions,  the [Secretary  of  the  Office  of
Policy  and  Management]   ASSESSOR  OR  BOARD  OF
ASSESSORS, upon receipt  of  a  [written]  request
from such person,  may  allow an extension of time
[not exceeding thirty days within which such claim
may be filed]  UNTIL THE FIFTEENTH DAY OF DECEMBER
FOR THE FILING OF SUCH CLAIM, provided whenever an
extension of time is so allowed, such person shall
BE REQUIRED TO  pay  a  fee for late filing to the
municipality in which  the  property, with respect
to which such  claim  is  submitted,  is situated,
UNLESS SUCH FEE IS WAIVED BY THE ASSESSOR OR BOARD
OF ASSESSORS. [A  written request for an extension
of the filing  period  must  be  received  by  the
Secretary of the  Office  of Policy and Management
within thirty days  following  the prescribed date
by which the  assessor  or board of assessors must
complete  their  duties.]   Said   fee   shall  be
calculated as follows:  If  the  assessed value of
the property with  respect  to which such claim is
submitted is one hundred thousand dollars or less,
said fee shall  be  fifty dollars; if the assessed
value of the  property  with respect to which such
claim is submitted  is  greater  than  one hundred
thousand dollars but  less  than two hundred fifty
thousand dollars, said  fee  shall  be one hundred
fifty  dollars;  if  the  assessed  value  of  the
property  with respect  to  which  such  claim  is
submitted is equal  to or greater than two hundred
fifty thousand dollars  but less than five hundred
thousand dollars, said  fee  shall  be two hundred
fifty  dollars;  if  the  assessed  value  of  the
property  with respect  to  which  such  claim  is
submitted is equal to or greater than five hundred
thousand dollars, said  fee  shall be five hundred
dollars. IF ANY  PERSON IS GRANTED AN EXTENSION OF
THE NOVEMBER FIRST  DATE  FOR FILING A TAX LIST IN
ACCORDANCE WITH SECTION  12-42,  THE DATE BY WHICH
HE SHALL BE  REQUIRED  TO CLAIM AN EXEMPTION UNDER
SUBDIVISION (59), (60),  (70),  (72)  OR  (74)  OF
SECTION 12-81 SHALL  BE  AUTOMATICALLY EXTENDED TO
THE FIFTEENTH DAY  OF  DECEMBER  AND  SUCH  PERSON
SHALL NOT BE  REQUIRED  TO REQUEST AN EXTENSION OF
THE FILING DATE FOR SUCH CLAIM.
    Sec. 9. Section 12-94b of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    (a) On or before [July first] MARCH FIFTEENTH,
annually,  commencing  [July   1,  1992,  the  tax
collector] MARCH 15,  1998,  THE ASSESSOR OR BOARD
OF ASSESSORS of each municipality shall certify to
the  Secretary  of   the   Office  of  Policy  and
Management, on a form furnished by said secretary,
the   amount   of    [tax   revenue   which   such
municipality,  except  for]   EXEMPTIONS  APPROVED
UNDER the provisions of subdivisions (72) and (74)
of section 12-81,  [would have received,] together
with such supporting information as said secretary
may require INCLUDING  THE  NUMBER OF CLAIMANTS SO
APPROVED AND THE ORIGINAL COPY OF THE CLAIMS FILED
BY THEM. Said secretary may reevaluate any vehicle
included in such  claim when, in his judgment, the
valuation  is  inaccurate.  Said  secretary  shall
review  each  [claim   and,  not  later  than  the
November first next  succeeding  the  deadline for
the receipt of  such  claims,  shall  notify  each
municipality of his  acceptance,  modification  or
denial of such  claim.  Any municipality aggrieved
by  the  action   of   the   secretary  under  the
provisions of this section may appeal therefrom as
provided in section  12-33]  SUCH CLAIM AND MODIFY
THE VALUE OF  ANY  PROPERTY INCLUDED THEREIN WHEN,
IN  HIS  JUDGMENT,  THE  VALUE  IS  INACCURATE  OR
EXCLUDE ANY PROPERTY  WHEN,  IN  HIS  JUDGMENT, IT
DOES NOT QUALIFY  PURSUANT  TO SUBDIVISION (72) OR
(74) OF SECTION  12-81.  NOT  LATER  THAN DECEMBER
FIRST  NEXT  SUCCEEDING   THE  CONCLUSION  OF  THE
ASSESSMENT  YEAR  FOR  WHICH  SUCH  EXEMPTION  WAS
APPROVED  BY  THE   ASSESSOR   OR  ASSESSORS,  THE
SECRETARY SHALL NOTIFY  EACH CLAIMANT AND ASSESSOR
OR ASSESSORS OF  THE MODIFICATION OR DENIAL OF HIS
EXEMPTION, IN ACCORDANCE  WITH  THE  PROCEDURE SET
FORTH  IN SUBSECTION  (b)  OF  THIS  SECTION.  The
secretary shall, on  or  before  December  [first]
FIFTEENTH, annually, certify  to  the  Comptroller
the  amount  due   each   municipality  under  the
provisions   of  this   section,   including   any
modification of such  claim made prior to December
first, and the Comptroller shall draw his order on
the  Treasurer  on   or   before  the  [fifteenth]
TWENTY-FOURTH day of  December  following  and the
Treasurer shall pay  the  amount  thereof  to such
municipality on or  before the thirty-first day of
December following. If any modification is made as
the result of the provisions of this section on or
after the December [first] FIFTEENTH following the
date on which  the  [tax  collector]  ASSESSOR has
provided the amount of [tax revenue] THE EXEMPTION
in question, any  adjustments to the amount due to
any municipality for  the  period  for  which such
modification was made  shall  be  made in the next
payment  the  Treasurer   shall   make   to   such
municipality    pursuant    to    this    section.
["Municipality" as used  herein]  AS  USED IN THIS
SECTION,  "MUNICIPALITY" means  each  town,  city,
borough,   consolidated   town    and   city   and
consolidated town and  borough  and each district,
as defined in section 7-324, AND "NEXT SUCCEEDING"
MEANS THE SECOND SUCH DATE.
    [(b) If the  Secretary of the Office of Policy
and   Management   denies   reimbursement   to   a
municipality  for machinery  and  equipment  or  a
commercial motor vehicle  which  has been approved
for  exemption  by   the   assessor  or  board  of
assessors  under  subdivision   (72)  or  (74)  of
section  12-81,  the   person  who  filed  written
application for such  exemption  may,  within  one
month of receiving  notice  from said municipality
of  the  denial   of   such   reimbursement,  make
application in the  nature  of  an  appeal  to the
superior court of  the  judicial district in which
the  manufacturing  facility  is  located  or  the
commercial motor vehicle  is  subject  to property
taxation.]
    (b) (1) IF  THE  SECRETARY  OF  THE  OFFICE OF
POLICY  AND  MANAGEMENT   MODIFIES  THE  VALUE  OF
MACHINERY  AND EQUIPMENT  OR  A  COMMERCIAL  MOTOR
VEHICLE WHICH HAS  BEEN  APPROVED FOR EXEMPTION BY
THE  ASSESSOR  OR   BOARD   OF   ASSESSORS   UNDER
SUBDIVISION (72) OR  (74)  OF  SECTION  12-81,  OR
DETERMINES  THAT  THE  PERSON  WHO  FILED  WRITTEN
APPLICATION  FOR  SUCH   EXEMPTION  IS  INELIGIBLE
THEREFOR, THE SECRETARY  SHALL SEND WRITTEN NOTICE
OF SUCH MODIFICATION OR DENIAL TO SAID PERSON, AND
SHALL FORWARD A  COPY TO THE ASSESSOR OR ASSESSORS
WHO APPROVED SUCH EXEMPTION. NOT LATER THAN NINETY
DAYS AFTER THE  DATE  THE  ASSESSOR  OR  ASSESSORS
RECEIVE A COPY  OF  SUCH  NOTICE, HE OR THEY SHALL
DETERMINE WHETHER AN INCREASE TO THE TAXABLE GRAND
LIST OF THE MUNICIPALITY IS REQUIRED TO BE MADE AS
A RESULT OF  SUCH  MODIFICATION OR DENIAL, UNLESS,
IN THE INTERIM, THE ASSESSOR OR BOARD OF ASSESSORS
HAVE RECEIVED NOTIFICATION  FROM  THE SECRETARY OF
THE OFFICE OF POLICY AND MANAGEMENT THAT A REQUEST
FOR A HEARING  WITH  RESPECT TO SUCH EXEMPTION HAS
BEEN MADE AND APPROVED PURSUANT TO SUBDIVISION (2)
OF THIS SUBSECTION.  IF  AN INCREASE IS WARRANTED,
THE ASSESSOR OR  ASSESSORS  SHALL PROMPTLY ISSUE A
CERTIFICATE OF CORRECTION ADDING THE VALUE OF SUCH
PROPERTY  TO THE  TAXABLE  GRAND  LIST  AND  SHALL
FORWARD A COPY  THEREOF  TO THE TAX COLLECTOR, WHO
SHALL, NOT LATER THAN THIRTY DAYS FOLLOWING, ISSUE
A BILL FOR THE AMOUNT OF THE ADDITIONAL TAX DUE AS
A RESULT OF  SUCH  INCREASE.  SUCH  ADDITIONAL TAX
SHALL BECOME DUE AND PAYABLE NOT LATER THAN THIRTY
DAYS FROM THE DATE SUCH BILL IS SENT, AND SHALL BE
SUBJECT  TO  INTEREST   FOR  DELINQUENT  TAXES  AS
PROVIDED IN SECTION  12-146.  WITH  RESPECT TO THE
DENIAL OR MODIFICATION OF AN EXEMPTION FOR WHICH A
HEARING IS HELD,  THE  ASSESSOR OR ASSESSORS SHALL
NOT ISSUE A  CERTIFICATE OF CORRECTION UNTIL HE OR
THEY RECEIVE NOTICE  FROM  THE  SECRETARY  OF  THE
OFFICE OF POLICY AND MANAGEMENT OF THE DISPOSITION
OF SUCH HEARING.
    (2) ANY PERSON  AGGRIEVED  BY THE MODIFICATION
OR DENIAL OF  AN  EXEMPTION UNDER SUBDIVISION (72)
OR (74) OF  SECTION  12-81 BY THE SECRETARY OF THE
OFFICE OF POLICY  AND  MANAGEMENT  MAY,  NOT LATER
THAN ONE MONTH  AFTER  RECEIVING  THE  SECRETARY'S
NOTICE OF SUCH  MODIFICATION  OR  DENIAL  THERETO,
MAKE  APPLICATION  FOR   A   HEARING  BEFORE  SAID
SECRETARY, OR HIS DESIGNEE. SUCH APPLICATION SHALL
BE IN WRITING  AND SHALL SET FORTH THE REASONS WHY
THE EXEMPTION IN  QUESTION  SHOULD NOT BE MODIFIED
OR DENIED. THE  SECRETARY SHALL GRANT OR DENY SUCH
HEARING  REQUEST  BY   WRITTEN   NOTICE   TO   THE
APPLICANT. IF A  REQUEST  FOR HEARING IS DENIED BY
THE  SECRETARY  SUCH   NOTICE   SHALL   CONTAIN  A
STATEMENT OF THE REASON FOR SAID DENIAL. NOT LATER
THAN SIXTY DAYS  AFTER THE DATE ON WHICH A HEARING
IS HELD, SAID  SECRETARY  SHALL SEND NOTICE OF HIS
DECISION CONCERNING SUCH  APPEAL  TO THE APPLICANT
AND SHALL FORWARD  A  COPY THEREOF TO THE ASSESSOR
OR  ASSESSORS  WHO   APPROVED   THE  EXEMPTION  IN
QUESTION.  IF  ANY  PERSON  IS  AGGRIEVED  BY  THE
SECRETARY'S DECISION CONCERNING THE DISPOSITION OF
HIS APPEAL OR THE SECRETARY'S DECISION NOT TO HOLD
A HEARING, SUCH  PERSON  MAY,  NOT  LATER THAN ONE
MONTH AFTER RECEIVING  A  NOTICE  RELATED  THERETO
FROM THE SECRETARY, MAKE APPLICATION IN THE NATURE
OF AN APPEAL TO THE SUPERIOR COURT OF THE JUDICIAL
DISTRICT IN WHICH  THE  MANUFACTURING  FACILITY IS
LOCATED OR THE COMMERCIAL MOTOR VEHICLE IS SUBJECT
TO PROPERTY TAXATION.  Such  application  shall be
accompanied by a  citation  to  the  secretary  to
appear before said  court, and shall be served and
returned in the  same manner as is required in the
case of a  summons in a civil action. The pendency
of such appeal shall not suspend any action by the
municipality to collect  property  taxes  from the
applicant on the  machinery  and  equipment or the
commercial motor vehicle  that  is  the subject of
the appeal. The  authority  issuing  the  citation
shall  take  from   the   applicant   a   bond  or
recognizance to the  state  of  Connecticut,  with
surety, to prosecute the application in effect and
to comply with the orders and decrees of the court
in  the  premises.   Such  applications  shall  be
preferred cases, to be heard, unless cause appears
to the contrary,  at  the  first  session,  by the
court or by  a  committee  appointed by the court.
Said  court  may  grant  such  relief  as  may  be
equitable  and,  if  the  application  is  without
probable cause, may tax double or triple costs, as
the case demands; and, upon all applications which
are  denied,  costs   may  be  taxed  against  the
applicant at the  discretion  of the court, but no
costs shall be taxed against the state.
    Sec.  10.  Section   12-120   of  the  general
statutes  is  repealed   and   the   following  is
substituted in lieu thereof:
    The assessor or  board  of  assessors  of each
town,  after  the   assessment   lists  have  been
examined and corrected  by the board of assessment
appeals, shall, on or before the first day of May,
annually, transmit to  the Secretary of the Office
of  Policy and  Management  an  abstract  of  such
lists, including the twenty-five per cent added by
the  assessor, board  of  assessors  or  board  of
assessment appeals, made  in accordance with forms
which shall be  furnished  by  the  secretary,  at
least thirty days  before  the  date on which they
are to be  filed.  SUCH  FORM SHALL BE DESIGNED TO
REDUCE PAPERWORK REQUIREMENTS  FOR THE ASSESSOR OR
BOARD OF ASSESSORS.  Prior to such transmittal and
the making of such abstract, the assessor or board
of  assessors shall  correct  any  clerical  error
which appears upon  any  such corrected assessment
list. Any assessor who or board of assessors which
neglects  to transmit  to  the  Secretary  of  the
Office of Policy  and  Management  an  abstract of
assessment lists as required by this section shall
forfeit one hundred dollars to the state, provided
the  secretary  may   waive   such  forfeiture  in
accordance with procedures  and  standards adopted
by regulation in accordance with chapter 54.
    Sec.  11.  Section   12-120a  of  the  general
statutes  is  repealed   and   the   following  is
substituted in lieu thereof:
    The Secretary of  the  Office  of  Policy  and
Management shall, annually,  not  later  than  the
fifteenth day of March, submit to the chairpersons
and  ranking  members   of   the   joint  standing
committee  of the  General  Assembly  on  finance,
revenue and bonding,  with  copies  for such other
committee  members and  staff  personnel  as  said
chairpersons may designate,  a  report  concerning
certain data applicable  with  respect to real and
personal property in  each  town  in the state and
such totals of data pertaining to all towns as may
be  deemed  appropriate  by  said  secretary.  The
submission of such  report  in  1997, and annually
thereafter, shall include  a  summary  of  data as
described  in each  of  the  subsections  in  this
section. Each such report shall include categories
of such data  for  purposes of property subject to
taxation  and  separate  categories  for  property
exempt from taxation.  Such  report  shall include
state-wide trends covering  a five-year period. [,
commencing with the  October  1, 1988, grand list,
and annually thereafter.]  Such  report  shall  be
organized, to the  extent  possible,  in  a manner
consistent  with the  outline  of  information  as
described in each of the following subsections.
    (a)  For  purposes   of  taxable  residential,
apartment,  commercial,  industrial   and   public
utility real property,  such  report shall include
the total number  of [buildings, units or parcels]
PROPERTIES and the  total  assessed  value of such
[buildings, units or parcels] PROPERTIES.
    (b) For purposes  of taxable vacant land, such
report shall include the total number of acres [or
parcels] and the  total  assessed  value  of  such
acres. [or parcels.]  For purposes of taxable land
subject to assessment related to certain use value
classifications,  such report  shall  include  the
total number of such [parcels] ACRES and the total
assessed value of such acres [or parcels] for each
of the following  classifications  related to use:
(A) Farm, (B) forest and (C) open space.
    (c)  For  purposes  of  taxable  land  bearing
timber and subject  to tax at a rate not exceeding
ten mills, such  report  shall  include  the total
[amount of such  land]  NUMBER  OF  ACRES  and the
assessed value of the land.
    (d) (1) For  purposes  of  taxable  registered
motor  vehicles, such  report  shall  include  the
total  number of  motor  vehicles  and  the  total
assessed value of  such motor vehicles for each of
the following classifications  related to use: (A)
Passenger, (B) commercial,  (C)  combination,  (D)
farm and (E)  any  other  classification;  (2) for
purposes  of  taxable   vehicles   which  are  not
registered  and mobile  manufactured  homes,  such
report shall include  the  total  number  of  such
vehicles and mobile  manufactured  homes  and  the
total assessed value  for  each such category; (3)
for  purposes  of   all   other  taxable  personal
property,  such report  shall  include  the  total
value  of  each   category  of  such  property  as
contained in the  tax  list  required  pursuant to
sections 12-42 and 12-43.
    (e) For purposes  of  exemptions from property
tax  with respect  to  which  there  is  no  state
reimbursement, such report shall include the total
number  of  such   [units  or  parcels  of  exempt
property]  EXEMPT  PROPERTIES   BY  THE  EXEMPTION
CATEGORIES AND PROPERTY  TYPES  DEEMED APPROPRIATE
BY THE SECRETARY,  and the total ASSESSED value of
such exempt property.  [for  each of the following
categories  of  such   property,   identified   by
parenthetical   reference   to   the   appropriate
subdivision  or  subdivisions  of  section  12-81,
under which such  exemption  is  allowed:  Federal
(1),  state (2),  municipal  (4),  volunteer  fire
company  (6),  property   used   for   scientific,
educational,  literary, historical  or  charitable
purposes  (7),  college   property   and  personal
property   loaned   to    tax-exempt   educational
institutions   (8)  and   (9),   agricultural   or
horticultural  societies  (10),  cemeteries  (11),
religious organizations (12), (13), (14) and (15),
hospitals   and   sanitoriums    (16),    veterans
organizations (18), American  National  Red  Cross
(29)   and   nonprofit   camps   or   recreational
facilities for charitable purposes (49).]
    (f) For purposes  of  exemptions from property
tax with respect  to which annual reimbursement is
provided by the  state,  such report shall include
the total ASSESSED  value of such exempt property,
[as determined for  purposes  of  the most current
state reimbursement payment  immediately preceding
such  report  and   the   amount   of  such  state
reimbursement,  in  relation   to   the  following
categories of such  property: (A) State-owned, (B)
private colleges and  general  hospital facilities
and (C) manufacturing facilities and machinery and
equipment,  in  such   facilities,  in  distressed
municipalities] BY THE  EXEMPTION  CATEGORIES  AND
PROPERTY   TYPES   DEEMED   APPROPRIATE   BY   THE
SECRETARY.
    (g)  For  purposes   of   exemptions  from  or
reductions   in   property    tax    for   certain
individuals,   with   respect   to   which   state
reimbursement  is applicable,  such  report  shall
include (A) the  total  number  of individuals and
the  total  amounts  of  each  such  exemption  or
reduction in the case of such benefits not subject
to income requirements and (B) in the case of such
benefits  subject  to  income  requirements,  such
total number of  individuals  and total amounts of
exemption  or  reduction   [in  relation  to  each
category of income  in  such  income requirements,
with such data  to be applicable to the assessment
year ending immediately  preceding  such report in
respect to each  of  the following: (1) Exemptions
related to veterans  under  subdivisions  (19)  to
(26),  inclusive,  of   section   12-81   and  (2)
exemption for totally  disabled persons] THE TOTAL
ASSESSED VALUE OF  SUCH  EXEMPT  PROPERTY,  BY THE
EXEMPTION  CATEGORIES AND  PROPERTY  TYPES  DEEMED
APPROPRIATE BY THE SECRETARY.
    (h) For purposes  of  exemption  from property
tax for certain individuals, with respect to which
there is no state reimbursement, such report shall
include   [for   the    assessment   year   ending
immediately  preceding  such  report,]  the  total
number of individuals  and the total value of each
of  the  following   exemptions:   (1)  Exemptions
related to veterans  under  subdivisions  (19)  to
(26),  inclusive,  of   section   12-81   and  (2)
exemption for blind persons under subdivision (17)
of said section.
    Sec.  12.  Section   12-147   of  the  general
statutes  is  repealed   and   the   following  is
substituted in lieu thereof:
    Except as otherwise  provided by law, each tax
collector shall, on  or  before  the  tenth day of
each  month,  pay   to   the   treasurer   of  the
municipality all moneys  collected by him previous
to the first day of that month in taxes, interest,
penalties and lien fees thereon. [and shall, on or
before the tenth  day  of  each  month, deliver to
such treasurer a complete list of the names of the
persons  from whom  such  moneys  were  collected,
stating  the  amount   of   principal,   interest,
penalties and lien  fees paid by each person named
on such list  and  the  time of such payment.] All
moneys collected by  the  collector  or  his  duly
appointed agent in  taxes and interest, penalties,
fees and charges and lien fees thereon, during the
period in which  they are held by the collector or
his duly appointed  agent,  shall  be deposited at
least weekly, as provided in section 7-402, in the
name  of the  municipality  for  which  they  were
collected. The treasurer  of  each town designated
in section 12-151  shall examine monthly the books
of the tax collector provided for in said section.
If the collector  of  any municipality retains any
of such moneys  or  lists  or  fails to pay any of
such  moneys or  deliver  any  of  such  lists  as
required herein, he  shall  thereupon  forfeit all
compensation for collecting  such  moneys  and the
treasurer shall forthwith  inform the selectmen if
a town not  consolidated  with  a city or borough,
the common council or board of aldermen if a city,
the warden and  burgesses  if  a  borough  or  the
governing  board if  any  other  municipality,  in
writing, of such  retention  or  neglect, and such
authority shall enforce such forfeiture.
    Sec. 13. This  act  shall  take effect July 1,
1997.

Approved June 27, 1997