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statutes is repealed and the following is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