Senate Bill No. 2001

June Special Session, Public Act No. 99-1

An Act Implementing Certain Provisions of the Appropriations Act for the Biennium Ending June 30, 2001.

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

Section 1. The sum of $20,000 appropriated to the Department of Education in section 11 of special act 97-21, as amended by section 1 of special act 98-6, for Interdistrict Cooperation, for a grant to the National Foundation for Teaching Entrepreneurship, shall not lapse on June 30, 1999, and such funds shall continue to be available for expenditure for such purpose during the fiscal years ending June 30, 2000, and June 30, 2001.

Sec. 2. Section 1-1j of the general statutes is repealed and the following is substituted in lieu thereof:

Each state agency, as defined in section 4-166, shall accept payment in cash or by check, draft or money order for any license issued by [said] such agency pursuant to the provisions of the general statutes. Except as otherwise provided by the general statutes, the Secretary of the Office of Policy and Management may authorize any state agency (1) to allow an applicant for a license to pay the license fee by means of a credit card, charge card or debit card, and (2) to charge such applicant a service fee for any such payment made by credit card, charge card or debit card. Such service fee shall be (A) related to the cost of service, (B) uniform for all credit cards, charge cards and debit cards accepted, and (C) applied only when allowed by the operating rules and regulations of the credit card, charge card or debit card issuer or processor involved or when authorized in writing by such issuer or processor. Payments by credit card, charge card or debit card shall be made at such times and under such conditions as the secretary may prescribe in regulations adopted in accordance with the provisions of chapter 54. Payment of a license fee by credit card, charge card or debit card shall constitute full payment of such fee, regardless of any discount applied by a credit card company.

Sec. 3. Section 3-55i of the general statutes is repealed and the following is substituted in lieu thereof:

There is established the "Mashantucket Pequot and Mohegan Fund" which shall be a separate nonlapsing fund. All funds received by the state of Connecticut from the Mashantucket Pequot Tribe pursuant to the joint memorandum of understanding entered into by and between the state and the tribe on January 13, 1993, as amended on April 30, 1993, and any successor thereto, shall be deposited in the General Fund. [During the fiscal year ending June 30, 1994, funds in excess of twenty-eight million dollars, but not in excess of one hundred thirteen million dollars, received by the state pursuant to said joint memorandum of understanding, as amended, shall be transferred to the Mashantucket Pequot and Mohegan Fund and shall be distributed by the Office of Policy and Management, during said fiscal year, in accordance with the provisions of section 3-55j.] During the fiscal year ending June 30, [1995] 2000, and each fiscal year thereafter, [eighty-five] one hundred thirty-five million dollars, received by the state from the tribe pursuant to said joint memorandum of understanding, as amended, and any successor thereto, shall be transferred to the Mashantucket Pequot and Mohegan Fund and shall be distributed by the Office of Policy and Management, during said fiscal year, in accordance with the provisions of section 3-55j. The amount of the grant payable to each municipality during any fiscal year, in accordance with said section, shall be reduced proportionately if the total of such grants exceeds the amount of funds available for such year. The grant shall be paid in three instalments as follows: The Secretary of the Office of Policy and Management shall, annually, not later than the first day of December, the first day of March and the first day of June certify to the Comptroller the amount due each municipality under the provisions of section 3-55j and the Comptroller shall draw [his] an order on the Treasurer on or before the fifteenth day of December, the fifteenth day of March and the fifteenth day of June and the Treasurer shall pay the amount thereof to such municipality on or before the first day of January, the first day of April and the thirtieth day of June.

Sec. 4. Section 3-55j of the general statutes is amended by adding subsections (i) and (j) as follows:

(NEW) (i) For the fiscal year ending June 30, 2000, and each fiscal year thereafter, the municipality of Ledyard shall receive a grant of two hundred fifty thousand dollars, which shall be paid from the Mashantucket Pequot and Mohegan Fund established by section 3-55i, as amended by this act. Said grant shall be in addition to the grants paid to said municipality pursuant to subsections (a) to (h), inclusive, of this section.

(NEW) (j) For the fiscal year ending June 30, 2000, and each fiscal year thereafter, the sum of forty-nine million seven hundred fifty thousand dollars shall be paid to municipalities, in accordance with this subsection, from the Mashantucket Pequot and Mohegan Fund established by section 3-55i, as amended by this act. The grants payable under this subsection shall be used to proportionately increase the amount of the grants payable to each municipality in accordance with subsections (a) to (i), inclusive, of this section and shall be in addition to the grants payable under said subsections.

Sec. 5. Section 3-115b of the general statutes is repealed and the following is substituted in lieu thereof:

(a) Effective with the fiscal year commencing July 1, [1999] 2003, the Comptroller is authorized to implement the use of generally accepted accounting principles, as prescribed by the Government Accounting Standards Board, with respect to the preparation and maintenance of the annual financial statements of the state, and the Office of Policy and Management is authorized to implement the use of generally accepted accounting principles, as prescribed by the Government Accounting Standards Board, with respect to the preparation of the annual budget of the state.

(b) To implement such accounting principles, the Comptroller and the Secretary of the Office of Policy and Management shall concurrently prepare conversion plans for the respective implementations pursuant to subsection (a) of this section. The conversion plans shall be submitted to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies not later than February 1, 1994.

(c) The Comptroller shall establish an opening combined balance sheet for all appropriated funds as of July 1, [1999] 2003, on the basis of generally accepted accounting principles. The accrued and unpaid expenses and liabilities and other adjustments for the purposes of generally accepted accounting principles, as of June 30, [1999] 2003, shall be aggregated and set up as a deferred charge on the combined balance sheet and such deferred charge shall be amortized in equal increments in each annual budget commencing with the fiscal year ending June 30, [2001] 2005, and for the succeeding fourteen fiscal years.

Sec. 6. Section 4-89 of the general statutes is repealed and the following is substituted in lieu thereof:

(a) No officer, department, board, commission, institution or other agency of the state shall, after the close of any fiscal year, incur, or vote or order or approve the incurring of, any obligation or expenditure under any appropriation made by the General Assembly for any fiscal year that had expired at the time the obligation for such expenditure was incurred. The Comptroller is authorized to draw warrants or process interdepartmental transactions against the available appropriations made for the current fiscal year for the payment of expenditures incurred during the prior fiscal year for which appropriations were made or in fulfillment of contracts properly made during such prior year, and the Treasurer is authorized to pay such warrants or record such interdepartmental transactions. The balances of certain appropriations which otherwise would lapse at the close of any fiscal year and for which no appropriation is made in the following year shall be extended into the succeeding fiscal year for the period of one month to permit liquidation of obligations of the prior fiscal year.

(b) Except as provided in this section, all unexpended balances of appropriations made by the General Assembly in the state budget act shall lapse at the end of the period for which they have been made and shall revert to the unappropriated surplus of the fund from which such appropriation or appropriations were made, except that any appropriation for the improvement of or maintenance work by contract on public roads, for the purchase of land or the erection of buildings or new construction or for specific projects for capital improvements and repairs, provided in the case of such specific projects allotments shall have been made by the Governor for design and construction, shall continue to be available until the attainment of the object or the completion of the work for which such appropriation was made, but in no case for more than six years unless renewed by act of the General Assembly.

(c) All unexpended balances of special appropriations made by the General Assembly for special programs, projects or studies shall lapse at the end of the period for which they have been made, except that if satisfied that the work of any such program, project or study is not completed and will continue during the following fiscal year, the Secretary of the Office of Policy and Management shall order any unexpended balance remaining in the special appropriation to be continued to the ensuing fiscal year.

(d) Any appropriation made by the General Assembly for no specific period, or any unexpended balance thereof, shall lapse on June thirtieth in the fourth year after such appropriation was made, provided when the purpose for which any such appropriation was made has been accomplished or there is no further need for funds thereunder, the unexpended balance thereof, upon the written consent of the head of the department, board, commission, institution or other agency to which such appropriation was made, shall lapse and shall revert to the unappropriated surplus of the fund from which such appropriation was made.

(e) The provisions of this section shall not apply to appropriations for Department of Transportation equipment, the highway and planning research program administered by the Department of Transportation, Department of Environmental Protection equipment or the purchase of public transportation equipment, the minor capital improvement account in the Department of Public Works, library or educational equipment for the constituent units of the state system of higher education, or library or educational materials for the State Library. Such appropriations shall not lapse until the end of the fiscal year succeeding the fiscal year of the appropriation, provided an obligation to spend such funds has been incurred in the next preceding fiscal year, except that for the purposes of library or educational equipment or materials, such funds shall not exceed twenty-five per cent of the amount of the appropriation for such purposes.

(f) The provisions of this section shall not apply to appropriations to the Department of Higher Education for student financial assistance in an amount not greater than five per cent of the annual state student financial assistance appropriation, for the high technology graduate scholarship program established under section 10a-170a, for Connecticut higher education centers of excellence established under section 10a-25h, for the minority advancement program established under subsection (b) of section 10a-11, for the high technology doctoral fellowship program established under section 10a-25n, or to the operating funds of the constituent units of the state system of higher education established pursuant to sections 10a-105, 10a-99 and 10a-77. Such appropriations shall not lapse until the end of the fiscal year succeeding the fiscal year of the appropriation except that centers of excellence appropriations deposited by the board of governors in the Endowed Chair Investment Fund, established under section 10a-20a, shall not lapse but shall be held permanently in the Endowed Chair Investment Fund and any moneys remaining in higher education operating funds of the constituent units of the state system of higher education shall not lapse but shall be held permanently in such funds. On or before September first, annually, the Board of Governors of Higher Education shall submit a report to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, through the Office of Fiscal Analysis, concerning the amount of each such appropriation carried over from the preceding fiscal year.

(g) The provisions of this section shall not apply to appropriations to the Commission on the Deaf and Hearing Impaired in an amount not greater than the amount of reimbursements of prior year expenditures for the services of interpreters received by the commission during the fiscal year pursuant to section 46a-33b and such appropriations shall not lapse until the end of the fiscal year succeeding the fiscal year of the appropriation.

(h) The provisions of this section shall not apply to appropriations from the municipal solid waste recycling trust account established under subsection (d) of section 22a-241. Such appropriations shall not lapse.

Sec. 7. Section 8-70a of the general statutes is repealed and the following is substituted in lieu thereof:

As used in this section, the terms "housing authority", "moderate rental housing project", "municipality" and "eligible developer" shall have the same meanings as such terms are defined in section 8-39. The Commissioner of Economic and Community Development shall develop, within available appropriations, a [two-year] four-year pilot program in not more than three municipalities in the state to promote the rehabilitation and private management of moderate rental housing projects owned by any housing authority in any such municipality. Notwithstanding any provision of the general statutes or any regulation to the contrary, upon the determination of said commissioner that the availability of moderate rental housing projects in any such municipality would be enhanced, and that it is in the best interests of the state, [he] said commissioner may grant written approval to the housing authority in such municipality to enter into a contract with an eligible developer. Such contract may provide for a long-term lease with such eligible developer or for the sale of not more than two existing moderate rental housing projects within the municipality in which said housing authority is located, provided that such eligible developer agrees to (1) substantially rehabilitate such projects within a time period specified by the commissioner and (2) maintain such projects as moderate rental housing projects for fifteen years or until any financial assistance provided by the state or said housing authority to such eligible developer has been repaid, whichever is longer. Said housing authority, or said commissioner, upon approval by the State Bond Commission, may provide financial assistance to such eligible developer, either directly or indirectly, in the form of grants, loans, deferred loans, guarantees, interest subsidies or any combination of such financial assistance for substantial rehabilitation of such housing projects, and said commissioner may subordinate any mortgage obligations of said housing authority issued in favor of the state. Said commissioner may adopt regulations in accordance with chapter 54 to implement the provisions of this section.

Sec. 8. Section 9-348ff of the general statutes is repealed and the following is substituted in lieu thereof:

On and after January 1, [1999] 2000, the Secretary of the State shall, [to the extent feasible] within available appropriations, convert all data in statements required by section 9-333j that are filed in paper format on and after such date, to an electronic format and be authorized to use a portion of the funds for oversight of such conversion.

Sec. 9. Section 9-348gg of the general statutes is repealed and the following is substituted in lieu thereof:

On and after January 1, [1999] 2000, the Secretary of the State shall make all computerized data from statements required by section 9-333j available to the public through (1) computer terminals in the Office of the Secretary of the State and, if feasible, at remote access locations and (2) the Internet or any other generally available on-line computer network.

Sec. 10. Section 10-262m of the general statutes is repealed and the following is substituted in lieu thereof:

For the fiscal year ending June 30, 1999, and each fiscal year thereafter, each school district in which two per cent or more of the average daily membership, as defined in section 10-261, of the school district are children age five to eighteen, inclusive, in foster care placements or certified relative foster care placements in such school district on October first of the fiscal year, as determined by the Department of Children and Families shall receive a grant, within available appropriations, from the Department of Education in an amount equal to one hundred thousand dollars. Such grant shall be in addition to funds received by such school district pursuant to subsection (b) of section 10-76g.

Sec. 11. Section 12-19a of the general statutes is repealed and the following is substituted in lieu thereof:

(a) On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due, as a state grant in lieu of taxes, to each town in this state wherein state-owned real property, reservation land held in trust by the state for an Indian tribe or a municipally owned airport, except that which was acquired and used for highways and bridges, but not excepting property acquired and used for highway administration or maintenance purposes, is located. The grant payable to any town under the provisions of this section in the state fiscal year commencing July 1, [1993] 1999, and each fiscal year thereafter, shall be equal to the total of (1) (A) one hundred per cent of the property taxes which would have been paid with respect to any facility designated by the Commissioner of Correction, on or before August first of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of Children and Families that was used for incarcerative purposes during the preceding fiscal year. If a list containing the name and location of such designated facilities and information concerning their use for purposes of incarceration during the preceding fiscal year is not available from the Secretary of the State on the first day of August of any year, said commissioner shall, on said first day of August, certify to the Secretary of the Office of Policy and Management a list containing such information, and (B) one hundred per cent of the property taxes which would have been paid with respect to that portion of the John Dempsey Hospital located at The University of Connecticut Health Center in Farmington that is used as a permanent medical ward for prisoners under the custody of the Department of Correction. Nothing in this section shall be construed as designating any portion of The University of Connecticut Health Center John Dempsey Hospital as a correctional facility, (C) in the state fiscal year commencing July 1, 2001, and each fiscal year thereafter, one hundred per cent of the property taxes which would have been paid on any land designated within the 1983 Settlement boundary and taken into trust by the federal government for the Mashantucket Pequot Tribal Nation on or after June 8, 1999, (2) subject to the provisions of subsection (c) of this section, forty per cent of the property taxes which would have been paid with respect to the buildings and grounds comprising Connecticut Valley Hospital in Middletown. Such grant shall commence with the fiscal year beginning July 1, 1995, and continuing each year thereafter, (3) notwithstanding the provisions of subsections (b) and (c) of this section, with respect to any town in which more than fifty per cent of the property is state-owned real property, one hundred per cent of the property taxes which would have been paid with respect to such state-owned property. Such grant shall commence with the fiscal year beginning July 1, 1997, and continuing each year thereafter, [and] (4) subject to the provisions of subsection (c) of this section, [twenty] forty-five per cent of the property taxes which would have been paid with respect to all other state-owned real property, and (5) forty-five per cent of the property taxes which would have been paid with respect to all municipally owned airports; except for the exemption applicable to such property, on the assessment list in such town for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport shall be paid half to the town of Stratford and half to the city of Bridgeport. For the fiscal year ending June 30, [1993] 2000, and in each fiscal year thereafter, the amount of the grant payable to each municipality in accordance with this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount appropriated for the purposes of this section with respect to such year.

(b) As used in this section "total tax levied" means the total real property tax levy in such town for the fiscal year preceding the fiscal year in which a grant in lieu of taxes under this section is made, reduced by the Secretary of the Office of Policy and Management in an amount equal to all reimbursements certified as payable to such town by the secretary for real property exemptions and credits on the taxable grand list or rate bill of such town for the assessment year that corresponds to that for which the assessed valuation of the state-owned land and buildings has been provided. For purposes of this section and section 12-19b, any real property which is owned by the John Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation pursuant to the provisions of subdivision (13) of section 10a-254 and section 10a-259 shall be deemed to be state-owned real property.

(c) In the fiscal year ending June 30, 1991, and in each fiscal year thereafter, the portion of the grant payable to any town as determined in accordance with subdivisions (2) and (4) of subsection (a) of this section, shall not be greater than the following percentage of total tax levied by such town on real property in the preceding calendar year as follows: (1) In the fiscal year ending June 30, 1991, ten per cent, (2) in the fiscal year ending June 30, 1992, twelve per cent, (3) in the fiscal year ending June 30, 1993, fourteen per cent, (4) in the fiscal year ending June 30, 1994, twenty-seven per cent, (5) in the fiscal year ending June 30, 1995, thirty-five per cent, (6) in the fiscal year ending June 30, 1996, forty-two per cent, (7) in the fiscal year ending June 30, 1997, forty-nine per cent, (8) in the fiscal year ending June 30, 1998, fifty-six per cent, (9) in the fiscal year ending June 30, 1999, sixty-three per cent, (10) in the fiscal year ending June 30, 2000, seventy per cent, (11) in the fiscal year ending June 30, 2001, seventy-seven per cent, (12) in the fiscal year ending June 30, 2002, eighty-four per cent, (13) in the fiscal year ending June 30, 2003, ninety-two per cent, and (14) in the fiscal year ending June 30, 2004, and in each fiscal year thereafter, one hundred per cent.

(d) In the fiscal year commencing July 1, [1992] 1999, and in each fiscal year thereafter, the Commissioner of Transportation shall pay from the Bradley International Airport Enterprise Fund to the State Comptroller, on or before September fifteenth, the portion of the state grant in lieu of taxes payable under the provisions of this section at the rate of twenty per cent of the property taxes which would have been paid to the towns of East Granby, Suffield, Windsor and Windsor Locks for real property located at Bradley International Airport. Such payment shall be credited to the appropriation from the General Fund for reimbursements to towns for loss of taxes on state property.

(e) Notwithstanding the provisions of this section in effect prior to January 1, 1997, any grant in lieu of taxes on state-owned real property made to any town in excess of seven and one-half per cent of the total tax levied on real property by such town is validated.

Sec. 12. Section 12-20a of the general statutes is repealed and the following is substituted in lieu thereof:

On or before January first, annually, the Secretary of the Office of Policy and Management shall determine the amount due to each municipality in the state, in accordance with this section, as a state grant in lieu of taxes with respect to real property owned by any private nonprofit institution of higher education or any nonprofit general hospital facility or free standing chronic disease hospital or an urgent care facility that operates for at least twelve hours a day and that had been the location of a nonprofit general hospital within the previous two years to receive payments in lieu of taxes for such property, exclusive of any such facility operated by the federal government or the state of Connecticut or any subdivision thereof. As used in this section "private nonprofit institution of higher education" means any such institution engaged primarily in education beyond the high school level, the property of which is exempt from property tax under any of the subdivisions of section 12-81; "nonprofit general hospital facility" means any such facility which is used primarily for the purpose of general medical care and treatment, exclusive of any hospital facility used primarily for the care and treatment of special types of disease or physical or mental conditions; and "free standing chronic disease hospital" means a facility which provides for the care and treatment of chronic diseases, excluding any such facility having an ownership affiliation with and operated in the same location as a chronic and convalescent nursing home. The grant payable to any municipality under the provisions of this section in the state fiscal year commencing July 1, [1987] 1999, and in each [such] fiscal year thereafter, shall be equal to [sixty] seventy-seven per cent of the property taxes which, except for any exemption applicable to any such institution of higher education or general hospital facility under the provisions of section 12-81, would have been paid with respect to such exempt real property on the assessment list in such municipality for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The amount of the grant payable to each municipality in any year in accordance with this section shall be reduced proportionately in the event that the total of such grants in such year exceeds the amount appropriated for the purposes of this section with respect to such year. As used in this section and section 12-20b the word "municipality" means any town, consolidated town and city, consolidated town and borough, borough, district, as defined in section 7-324, and any city not consolidated with a town.

Sec. 13. Section 12-460a of the general statutes, as amended by section 55 of public act 99-173, is repealed and the following is substituted in lieu thereof:

Notwithstanding the provisions of section 13b-61, the Commissioner of Revenue Services shall deposit into the Conservation Fund established under section 22a-7h two million dollars of the amount of the funds received by the state from the tax imposed under this chapter attributable to sales of fuel from distributors to any boat yard, public or private marina or other entity renting or leasing slips, dry storage, mooring or other space for marine vessels provided two hundred fifty thousand dollars shall be credited to the boating account and one million [seven hundred] fifty thousand dollars shall be credited to the fisheries account.

Sec. 14. Subdivision (2) of subsection (b) of section 12-577 of the general statutes is repealed and the following is substituted in lieu thereof:

(2) The executive director of the Division of Special Revenue shall transfer urine specimens collected from racing dogs pursuant to section 12-574d to the microchemistry laboratory for the testing of such urine specimens. The laboratory shall conduct, within available appropriations, such number of tests on such specimens as required, provided the total number of such tests conducted does not exceed [sixteen thousand in any] twenty thousand samples in each fiscal year, and provided, if only one facility for dog racing is operating, the total number of such tests conducted does not exceed sixteen thousand samples in each fiscal year.

Sec. 15. Section 17b-749i of the general statutes is repealed and the following is substituted in lieu thereof:

[The] Within appropriations available to the State Treasurer for child care facilities, not already allocated toward debt service for specific child care facilities, the Commissioner of Social Services may, [within available appropriations,] upon submission of a request by a facility operating a child care program that is financed with tax-exempt or taxable bonds issued through the Connecticut Health and Educational Facilities Authority, allow actual debt service, comprised of principal, interest and premium, if any, on the loan or loans, a debt service reserve fund and a reasonable repair and replacement reserve to be paid, provided such debt service terms and amounts are determined by the commissioner, at the time the loan is entered into, to be reasonable in relation to the useful life and base value of the property.

Sec. 16. Subsections (d) and (e) of section 32-9p of the general statutes are repealed and the following is substituted in lieu thereof:

(d) "Manufacturing facility" means any plant, building, other real property improvement, or part thereof, (1) which (A) is constructed or substantially renovated or expanded on or after July 1, 1978, in a distressed municipality, a targeted investment community as defined in section 32-222, or an enterprise zone designated pursuant to section 32-70, or (B) is acquired on or after July 1, 1978, in a distressed municipality, a targeted investment community as defined in section 32-222, or an enterprise zone designated pursuant to said section 32-70, by a business organization which is unrelated to and unaffiliated with the seller, after having been idle for at least one year prior to its acquisition and regardless of its previous use; (2) which is to be used for the manufacturing, processing or assembling of raw materials, parts or manufactured products, for research and development facilities directly related to manufacturing, for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use, or, except as provided in this subsection, for warehousing and distribution or, [(i)] (A) if located in an enterprise zone designated pursuant to said section 32-70, which is to be used by an establishment, an auxiliary or an operating unit of an establishment as such terms are defined in the Standard Industrial Classification Manual, in the categories of depository institutions, nondepository credit institutions, insurance carriers, holding or other investment offices, business services, health services, fishing, hunting and trapping, motor freight transportation and warehousing, water transportation, transportation by air, transportation services, security and commodity brokers, dealers, exchanges and services, telemarketing or engineering, accounting, research, management and related services including, but not limited to, management consulting services from the Standard Industrial Classification Manual, which establishment, auxiliary or operating unit shows a strong performance in exporting goods and services, as further defined by the commissioner through regulations adopted under chapter 54 or [(ii)] (B) if located in an enterprise zone designated pursuant to said section 32-70, which is to be used by an establishment primarily engaged in supplying goods or services in the fields of computer hardware or software, computer networking, telecommunications or communications, or (C) if located in a municipality with an entertainment district designated under section 32-76 or established under section 2 of public act 93-311*, is to be used in the production of entertainment products, including multimedia products, or as part of the airing, display or provision of live entertainment for stage or broadcast, including support services such as set manufacturers, scenery makers, sound and video equipment providers and manufacturers, stage and screen writers, providers of capital for the entertainment industry and agents for talent, writers, producers and music properties and technological infrastructure support including, but not limited to, fiber optics, necessary to support multimedia and other entertainment formats, except entertainment provided by or shown at a gambling or gaming facility or a facility whose primary business is the sale or serving of alcoholic beverages; and (3) for which the department has issued an eligibility certificate in accordance with section 32-9r. In the case of facilities which are acquired, the department may waive the requirement of one year of idleness if it determines that, absent qualification as a manufacturing facility under subdivisions (59) and (60) of section 12-81, and sections 12-217e, 32-9p to 32-9s, inclusive, and 32-23p, there is a high likelihood that the facility will remain idle for one year. In the case of facilities located in an enterprise zone designated pursuant to said section 32-70, [(i)] (A) the idleness requirement in subparagraph (B) of subdivision (1) of this subsection, for business organizations which over the six months preceding such acquisition have had an average total employment of between six and nineteen employees, inclusive, shall be reduced to a minimum of six months, and [(ii)] (B) the idleness requirement shall not apply to business organizations with an average total employment of five or fewer employees, provided no more than one eligibility certificate shall be issued under this subparagraph [(ii)] for the same facility within a three-year period. Of those facilities which are for warehousing and distribution, only those which are newly constructed or which represent an expansion of an existing facility qualify as manufacturing facilities. In the event that only a portion of a plant is acquired, constructed, renovated or expanded, only the portion acquired, constructed, renovated or expanded constitutes the manufacturing facility. A manufacturing facility which is leased may for the purposes of subdivisions (59) and (60) of section 12-81 and sections 12-217e, 32-9p to 32-9s, inclusive, and 32-23p, be treated in the same manner as a facility which is acquired if the provisions of the lease serve to further the purposes of subdivisions (59) and (60) of section 12-81, and sections 12-217e, 32-9p to 32-9s, inclusive, and 32-23p and demonstrate a substantial, long-term commitment by the occupant to use the manufacturing facility, including a contract for lease for an initial minimum term of five years with provisions for the extension of the lease at the request of the lessee for an aggregate term which shall not be less than ten years, or the right of the lessee to purchase the facility at any time after the initial five-year term, or both. For a facility located in an enterprise zone designated pursuant to said section 32-70, and occupied by a business organization with an average total employment of ten or fewer employees over the six-month period preceding acquisition, such contract for lease may be for an initial minimum term of three years with provisions for the extension of the lease at the request of the lessee for an aggregate term which shall not be less than six years, or the right of the lessee to purchase the facility at any time after the initial three-year term, or both, and may also include the right for the lessee to relocate to other space within the same enterprise zone, provided such space is under the same ownership or control as the originally leased space or if such space is not under such same ownership or control as the originally leased space, permission to relocate is granted by the lessor of such originally leased space, and such relocation shall not extend the duration of benefits granted under the original eligibility certificate. Except as provided in subparagraph (B) [above] of subdivision (1) of this subsection, a manufacturing facility does not include any plant, building, other real property improvement or part thereof used or usable for such purposes which existed before July 1, 1978.

(e) "Service facility" means a manufacturing facility described in subparagraph [(i)] (A) or (B) of subdivision (2) of subsection (d) of this section, provided such facility is located outside of an enterprise zone in a targeted investment community.

Sec. 17. Section 32-9s of the general statutes is repealed and the following is substituted in lieu thereof:

The state shall make an annual grant payment to each municipality, to each district, as defined in section 7-325, which is located in a distressed municipality, targeted investment community or enterprise zone and to each special services district created pursuant to chapter 105a which is located in a distressed municipality, targeted investment community or enterprise zone (1) in the amount of fifty per cent of the amount of that tax revenue which the municipality or district would have received except for the provisions of subdivisions (59) and (60) of section 12-81, [except as provided in subdivision (3) of this section,] and (2) in the amount of fifty per cent of the amount of the tax revenue which the municipality or district would have received except for the provisions of subdivision (70) of section 12-81. [, and (3) in the case of a certified manufacturing facility located in an enterprise zone designated pursuant to section 32-70 and used by an establishment, an auxiliary or an operating unit of an establishment as such terms are defined in the Standard Industrial Classification Manual in the categories of depository institutions, nondepository credit institutions, insurance carriers, holding or other investment offices, business services, health services, fishing, hunting and trapping, motor freight transportation and warehousing, water transportation, transportation by air, transportation services, security and commodity brokers, dealers, exchanges and services, telemarketing or engineering, accounting, research, management and related services from the Standard Industrial Classification Manual, which establishment, auxiliary or operating unit shows a strong performance in exporting goods and services, as defined by the commissioner through regulations adopted in accordance with the provisions of chapter 54, in the amount of fifty per cent of the amount of tax revenue which the municipality or district would have received from such facility except for the provisions of subdivisions (59) and (60) of section 12-81.] On or before the first day of August of each year, each municipality and district shall file a claim with the Secretary of the Office of Policy and Management for the amount of such grant payment to which such municipality or district is entitled under this section. The claim shall be made on forms prescribed by the Secretary of the Office of Policy and Management and shall be accompanied by such supporting information as the Secretary of the Office of Policy and Management may require. Any municipality or district which neglects to transmit to the Secretary of the Office of Policy and Management such claim and supporting documentation as required by this section shall forfeit two hundred fifty 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. The Secretary of the Office of Policy and Management shall notify each municipality or district which has made such a claim of [his] the acceptance or modification of the claim not later than the August first next succeeding the deadline for the receipt of such claims. Any municipality or district aggrieved by the action of the Secretary of the Office of Policy and Management under the provisions of this section may appeal, within one month of receipt of any notice made pursuant to this section, to the superior court for the judicial district in which such municipality or district is located. The Secretary of the Office of Policy and Management shall, on or before the December first next succeeding the deadline for the receipt of such claims, certify to the Comptroller the amount due under this section, including any modification of such claim made prior to December first, to each municipality or district which has made a claim under the provisions of this section. The Comptroller shall draw [his] an order on the Treasurer on or before the following December fifteenth, and the Treasurer shall pay the amount thereof to each such municipality or district on or before the following December thirty-first. If any modification is made as the result of the provisions of this section on or after the December first following the date on which the municipality or district has provided the amount of tax revenue in question, any adjustment to the amount due to any municipality or district for the period for which such modification was made shall be made in the next payment the Treasurer shall make to such municipality or district pursuant to this section.

Sec. 18. (a) Up to $700,000 appropriated in section 12 of special act 97-21, as amended by section 2 of special act 98-6 to the Reserve for Salary Adjustment account, shall be transferred to the State Library, and shall be available for expenditures during the fiscal years ending June 30, 2000, and June 30, 2001, as follows: During each fiscal year $350,000 shall be used for the Statewide Data Base Program.

(b) Up to $550,000 appropriated in section 12 of special act 97-21, as amended by section 2 of special act 98-6 to the Reserve for Salary Adjustment account, shall be transferred to the Conservation Fund, and shall be available for expenditures during the fiscal years ending June 30, 2000, and June 30, 2001, as follows: (1) During the fiscal year ending June 30, 2000, $300,000 shall be used for environmental conservation purposes; (2) during the fiscal year ending June 30, 2001, $250,000 shall be used for environmental conservation purposes.

(c) Up to $50,000 appropriated in section 12 of special act 97-21, as amended by section 2 of special act 98-6 to the Reserve for Salary Adjustment account, shall be transferred to the Department of Environmental Protection and shall be available for expenditure during the fiscal year ending June 30, 2000, for a grant to the Connecticut Recyclers Coalition.

(d) Up to $240,000 appropriated in section 12 of special act 97-21, as amended by section 2 of special act 98-6 to the Reserve for Salary Adjustment account, shall be transferred to the Agricultural Experiment Station, and shall be available for expenditures during the fiscal years ending June 30, 2000, and June 30, 2001, as follows: During each fiscal year $120,000 for a research program on wildlife fertility control.

(e) Up to $300,000 appropriated in section 12 of special act 97-21, as amended by section 2 of special act 98-6, to the Reserve for Salary Adjustment account, shall be transferred to the Department of Education, and shall be available for expenditure during the fiscal year ending June 30, 2000, as follows: $150,000 for Personal Services for vocational-technical schools and $150,000 for the Open Choice Program, which shall be distributed on a pro rata basis, per out-of-district student, to school districts that accept twenty-five or more such students under such program.

Sec. 19. Each municipality receiving a local capital improvement grant from the funds appropriated to the Office of Policy and Management, for local capital improvement grants, in section 43 of special act 99-10, may use such funds for equipment leasing and acquisition, including rolling stock, motor vehicles, computers, computer software and licensing fees, for public schools and municipalities.

Sec. 20. The Office of Policy and Management shall conduct a study concerning the local property taxation of school transportation vehicles, and the methods to eliminate such taxation while protecting the local property tax base of municipalities. Said office shall report its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to appropriations not later than January 1, 2000.

Sec. 21. Section 3 of special act 99-2 is amended to read as follows:

Notwithstanding the provisions of part II of chapter 60 of the general statutes concerning competitive bidding procedures or any other provision of the general statutes, in the case of the Fort Trumbull project, the commissioner may select and interview at least three responsible and qualified general contractors and may negotiate with any one of such contractors a contract which is both fair and reasonable to the state. Any general contractor awarded a contract pursuant to this section shall be subject to the same requirements concerning the furnishing of bonds as a contractor awarded a contract pursuant to subsection (a) of section 4b-91 of the general statutes. Such contract shall include a provision requiring the general contractor to employ industry standard job advertising and recruitment practices in an effort to attract qualified New London area residents as applicants for construction jobs on the project and to make reasonable efforts to hire and employ available and qualified New London area residents for such construction jobs.

Sec. 22. Subsection (b) of section 32-301 of the general statutes is repealed and the following is substituted in lieu thereof:

(b) The council shall:

(1) Adopt procedures for the operation of the council and the oversight of the Office of Tourism;

(2) Review and approve or amend the strategic marketing plan developed by the Office of Tourism pursuant to subdivision (1) of subsection (b) of section 32-300;

(3) (A) Review the plans and activities of the tourism districts established under section 32-302, the convention center authorities and the coliseum authorities, and (B) determine whether such plans and activities are consistent with the strategic marketing plan and will promote economic growth and employment opportunities in the state provided, in making such determination, the council shall consider the statutory mission of the districts and the unique mission of each district and further provided the council shall provide any recommendations for changes in such plans or activities to the board of directors for each district;

(4) Not later than January 15, 1993, and annually thereafter, submit a report on its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to the Department of Economic and Community Development which report shall further include a description of tourism promotion efforts by the state;

(5) Determine which applications for challenge grants should be approved under subdivision (5) of section 32-300;

(6) Allocate not more than four hundred twenty-nine thousand dollars between July 1, 1994, and June 30, 1996, from the tourism account established under section 32-303, to carry out the purposes of sections 32-306 and 32-307, which shall include, but not be limited to, the operation of the visitor welcome centers;

(7) Make a grant to each tourism district whose allocation under section 32-305 during any fiscal year is less than one hundred thousand dollars. The amount of any such grant shall be the difference of one hundred thousand dollars and the amount of such allocation; [and]

(8) Determine which applications for municipal grants should be approved under subdivision (6) of subsection (b) of section 32-300; and

(9) Review the current year budget submitted pursuant to 32-302(e), as amended by this act, for each tourism district established under section 32-302.

Sec. 23. Subsection (e) of section 32-302 of the general statutes is repealed and the following is substituted in lieu thereof:

(e) On or before January first of each year each district shall (1) submit to the Connecticut Tourism Council (A) its budget for the prior year, and (B) for review, the budget for the current year provided both such [submittal] submittals shall be in a form developed collectively by the districts, the Connecticut Tourism Council and the Office of Policy and Management and shall be based on tourism industry standards, and (2) submit to the Office of Policy and Management an independent audit in accordance with the provisions of sections 4-230 to 4-236, inclusive.

Sec. 24. (a) There is established a study group to study, evaluate and make recommendations for the most efficient placement of the Office of Victim Services within state government.

(b) The study group shall consist of the following members: (1) The Secretary of the Office of Policy and Management, or said secretary's designee, (2) the Chief Court Administrator of the judicial branch, or said administrator's designee, (3) the Attorney General, or the designee of said Attorney General, (4) the Chief State's Attorney, or the designee of said Chief State's Attorney, (5) the Commissioner of Public Safety, or said commissioner's designee, and (6) the Victim Advocate, or said advocate's designee.

(c) The study group shall be chaired by the Secretary of the Office of Policy and Management, or said secretary's designee. The chairperson shall schedule the first meeting of the study group, which shall be held no later than September 15, 1999.

(d) The staff of the Office of Policy and Management shall serve as administrative staff to the study group.

(e) Not later than September 15, 2000, the study group shall submit a report on its findings and recommendations to the joint standing committee of the General Assembly having cognizance of matters relating to victim services. The study group shall terminate on the date that it submits such report, or September 15, 2000, whichever is earlier.

Sec. 25. Section 14-21b of the general statutes is repealed and the following is substituted in lieu thereof:

(a) The commissioner shall issue fully reflectorized safety number plates for [all] new registrations and renewal registrations issued on and after [July 1, 1987, and, in such quantities as he deems feasible within the funds and personnel available, as replacement for existing nonreflectorized number plates. Each plate, if issued for a passenger motor vehicle, shall display a white border and white letters or numerals or any combination thereof against a blue background and shall bear the words "Constitution State" and "Connecticut". The commissioner] January 1, 2000, for passenger, combination and commercial registrations and other registrations as the commissioner deems feasible within funds and personnel available. Each plate shall bear the words "Constitution State" and "Connecticut". The commissioner shall issue two fully reflectorized safety number plates in accordance with a schedule established by the commissioner in such quantities as [he] the commissioner deems feasible within the funds and personnel available. No safety fee shall be charged for the issuance of the replacement number plates for such renewals.

(b) No additional charge shall be made for the issuance of such new or replacement fully reflectorized plates, except for the safety fee provided for in subsection (w) of section 14-49.

Sec. 26. Subsection (c) of section 14-18 of the general statutes is repealed and the following is substituted in lieu thereof:

(c) Such number plates when displayed upon motor vehicles shall be entirely unobscured and the numerals and letters thereon shall be plainly legible at all times. Such number plates shall be horizontal, and shall be fastened so as not to swing and, during the time when a motor vehicle is required to display lights, the rear number plate shall be so illuminated as to be legible at a distance of fifty feet. No plates, devices or attachments may be affixed to or covering the official number plates. [Plates, devices or attachments affixed to the number plate holder shall be attached to the rear of the holder in such manner that they will not cover any part of the number plate and that loosening of the device or its attachments will not permit it to fall or move so as to cover any symbols on the face of the number plate.] Not more than one number plate shall be displayed on the front or rear of any motor vehicle in operation upon the public highways of the state; provided any motor vehicle may, upon permission of the commissioner, display more than one number plate in front or rear, subject to such conditions as the commissioner prescribes. If any number plate supplied by the commissioner is lost, or if the registered number thereon becomes mutilated or illegible, the owner of or the person in control of the motor vehicle for which such number plate was furnished shall immediately place a temporary number plate bearing [his] said registration number upon such motor vehicle, which temporary number plate shall conform to the regular number plate and shall be displayed as nearly as possible as herein provided for such regular number plate; and such owner shall, within forty-eight hours after such loss or mutilation of [his] the number plate, give notice thereof to the commissioner and apply for a new number plate. The commissioner may issue a permit to operate with such temporary plate and shall supply new number plates upon payment of the fee therefor as provided in section 14-50a. Upon receipt of such new number plates and new certificate, the remaining old number plate, if any, and certificate shall be surrendered to the commissioner.

Sec. 27. Section 12-541 of the general statutes, as amended by section 52 of public act 99-173, is repealed and the following is substituted in lieu thereof:

There is hereby imposed a tax of ten per cent of the admission charge to any place of amusement, entertainment or recreation, except that no tax shall be imposed with respect to any admission charge (1) when the admission charge is less than one dollar or, in the case of any motion picture show, when the admission charge is not more than five dollars, (2) when a daily admission charge is imposed which entitles the patron to participate in an athletic or sporting activity, (3) to any event, other than events held at the stadium facility, as defined in section 32-621, all of the proceeds from which inure exclusively to an entity which is exempt from federal income tax under the Internal Revenue Code, provided such entity actively engages in and assumes the financial risk associated with the presentation of such event, (4) to any event, other than events held at the stadium facility, as defined in section 32-621, which in the opinion of the commissioner, is conducted primarily to raise funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to such entity from such event will exceed the amount of the admissions tax which, but for this subdivision, would be imposed upon the person making such charge to such event, (5) to (A) any event at the Hartford Civic Center, the New Haven Coliseum, New Britain Beehive Stadium, New Britain Stadium, effective for events occurring on or after the date such stadium was placed in service, New Britain Veterans Memorial Stadium, Bridgeport Harbor Yard Stadium, Stafford Motor Speedway, Lime Rock Park, Thompson Speedway and Waterford Speedbowl, facilities owned or managed by the Tennis Foundation of Connecticut or any successor organization or the William A. O'Neill Convocation Center, and (B) games of the New Britain Rock Cats, New Haven Ravens or the Waterbury Spirit, (6) other than for events held at the stadium facility, as defined in section 32-621, paid by centers of service for elderly persons, as described in subdivision (d) of section 17b-425, (7) to any production featuring live performances by actors or musicians presented at Gateway's Candlewood Playhouse, Ocean Beach Park or any nonprofit theater or playhouse in the state, provided such theater or playhouse possesses evidence confirming exemption from federal tax under Section 501 of the Internal Revenue Code, or (8) to any carnival or amusement ride. The tax shall be imposed upon the person making such charge and reimbursement for the tax shall be collected by such person from the purchaser. Such reimbursement, termed "tax", shall be paid by the purchaser to the person making the admission charge. Such tax, when added to the admission charge, shall be a debt from the purchaser to the person making the admission charge and shall be recoverable at law.

Sec. 28. Subdivision (1) of subsection (c) of section 12-217n of the general statutes, as amended by section 40 of public act 99-173, is repealed and the following is substituted in lieu thereof:

(c) (1) The amount allowed as a credit in any income year shall be the tentative credit calculated under subdivision (2) of this subsection, modified as provided in subsection (e) or (f) of this section, if applicable, except that in the case of a qualified small business the tentative credit allowed for research and development expenses shall be equal to six per cent of such expenses or in the case of any business employing over two thousand five hundred people in the state of Connecticut with annual revenues in excess of three billion dollars and headquartered in an enterprise zone the tentative credit allowed for research and development expenses shall be equal to the greater of (A) the tentative credit calculated under subdivision (2), modified as provided in subsection (e) or (f) of this section, if applicable, or (B) three and one-half per cent of such expense.

Sec. 29. Section 32-267 of the general statutes is repealed and the following is substituted in lieu thereof:

The state, acting through the authority, shall provide grants to not more than four regional corporations for the purpose of establishing regional revolving loan funds or entering into participating agreements with small business lending corporations licensed by the Small Business Administration. Any such grant to establish a regional revolving loan fund shall be used by the regional corporation to provide financial assistance to eligible projects upon certification to and acceptance by the authority that such assistance complies with the provisions of sections 32-271 to 32-284, inclusive. The regional corporation may use not more than twenty per cent, not exceeding in the aggregate one hundred thousand dollars, of the amount received as a grant under this section to fund operating expenses of such regional corporation.

Sec. 30. Section 32-272 of the general statutes is repealed and the following is substituted in lieu thereof:

The decision to approve or reject an application for financial assistance pursuant to the provisions of sections 32-271 to 32-284, inclusive, as amended by this act, shall be made [by a majority of the directors of the regional corporation and such decision shall be final] in accordance with procedures established by the regional corporation and approved by the authority. No member of the board or other governing body of a regional corporation shall participate in a decision on a project application when (1) such member is a party to or has a financial interest in such project, or (2) such member's private employer has a financial interest in such project. Any member who cannot participate in a decision on a project application for such reason shall not be counted as a member of the board or other governing body for purposes of determining the number of members required for a majority vote on such application.

Sec. 31. Section 32-273 of the general statutes is repealed and the following is substituted in lieu thereof:

No employee or officer of any regional corporation shall be a party to or have any financial interest in any project that receives financial assistance pursuant to sections 32-271 to 32-284, inclusive, as amended by this act. No officer shall, in such officer's private employment, participate in a decision on a project or have a financial interest in a project.

Sec. 32. Subsection (a) of section 10-19o of the general statutes is repealed and the following is substituted in lieu thereof:

(a) The Commissioner of Education shall establish a program to provide grants to youth service bureaus in accordance with this section. Only youth service bureaus which were eligible to receive grants pursuant to this section for the fiscal year ending June 30, [1998] 1999, or which applied for a grant by May 15, [1998] 1999, with prior approval of the town's contribution pursuant to subsection (b) of this section, shall be eligible for a grant pursuant to this section for any fiscal year commencing on or after July 1, [1998] 1999. Each such youth service bureau shall receive a grant of [twelve] fourteen thousand dollars. The Department of Education may expend an amount not to exceed two per cent of the amount appropriated for purposes of this section for administrative expenses. If there are any remaining funds, each such youth service bureau that was awarded a grant in excess of fifteen thousand dollars in the fiscal year ending June 30, 1995, shall receive a percentage of such funds. The percentage shall be determined as follows: For each such grant in excess of fifteen thousand dollars, the difference between the amount of the grant awarded to the youth service bureau for the fiscal year ending June 30, 1995, and fifteen thousand dollars shall be divided by the difference between the total amount of the grants awarded to all youth service bureaus that were awarded grants in excess of fifteen thousand dollars for said fiscal year and the product of fifteen thousand dollars and the number of such grants for said fiscal year.

Sec. 33. Subsection (a) of section 5-248j of the general statutes is repealed and the following is substituted in lieu thereof:

(a) On and after June 1, 1998, each full-time employee in a permanent position in the state service, who is not represented by a collective bargaining representative, who worked at least one full calendar year, shall be granted one week of additional annual vacation, with pay, based upon their normal work schedule for each calendar year that they are a Big Brother or Big Sister in the Big Brothers and Big Sisters program. The first year period shall be measured annually from [September first of each year] September, 1998. Effective January 1, 1999, the year period shall be measured annually from January first of each year. In no event shall an individual receive more than one week of vacation for the period from September, 1998, through December 31, 1999. The Big Brothers and Big Sisters program shall provide a list to the state of the employees who are certified as eligible under this program within one month of full acceptance into the program and shall certify to the state the names of the employees who have completed a year of full participation in the program as a Big Brother or Big Sister. If such an employee does not participate for the full year or does not satisfy the expected regular time commitments, no additional vacation time shall be granted. The decision to grant the additional vacation time shall be subject to approval by the Office of Policy and Management and shall not be subject to appeal under section 5-202 or under any collectively bargained agreement. The regulations regarding the utilization of vacation shall govern the utilization of the additional time earned hereunder.

Sec. 34. The sum of $30,000 appropriated to the Department of Education, for Adult Education, and the sum of $50,000 appropriated to said department, for Family Resource Centers, in section 1 and section 11 of special act 99-10 shall be transferred to the appropriation to said department for Youth Service Bureaus.

Sec. 35. Section 61 of public act 99-241 is repealed and the following is substituted in lieu thereof:

Notwithstanding the provisions of section 10-283 of the general statutes, or any regulation adopted pursuant to said section, the project for the magnet inter-district University School to be located on the campus of the University of Hartford, as described in section [5] 3 of special act 93-21, as amended by section [171] 169 of [special] public act 94-2 of the May special session, is included in section 1 of public act 99-239 and shall be eligible to be subsequently considered for a grant commitment from the state, provided the Hartford school district files an application for such school building project prior to June 30, 1999, and meets all other provisions of section 10-264h and chapter 173 of the general statutes and any regulations adopted by the State Board of Education pursuant to said chapter except as may be waived by the Commissioner of Education pursuant to subsection (a) of said section 10-264h.

Sec. 36. Section 10-15 of the general statutes is repealed and the following is substituted in lieu thereof:

Public schools including kindergartens shall be maintained in each town for at least one hundred eighty days of actual school sessions during each year. When public school sessions are cancelled for reasons of inclement weather or otherwise, the rescheduled sessions shall not be held on Saturday or Sunday. Public schools may conduct week-end education programs to provide supplemental and remedial services to students. The State Board of Education (1) may authorize the shortening of any school year for a school district, a school or a portion of a school on account of an unavoidable emergency, and (2) may authorize implementation of scheduling of school sessions to permit full year use of facilities which may not offer each child one hundred eighty days of school sessions within a given school year, but which assures an opportunity for each child to average a minimum of one hundred eighty days of school sessions per year during thirteen years of educational opportunity in the elementary and secondary schools. Notwithstanding the provisions of this section and section 10-16, the State Board of Education may, upon application by a local or regional board of education, approve for any single school year, in whole or in part, a plan to implement alternative scheduling of school sessions which assures at least four hundred fifty hours of actual school work for nursery schools and half-day kindergartens and at least nine hundred hours of actual school work for full-day kindergarten and grades one to twelve, inclusive.

Sec. 37. Subsection (a) of section 51-47 of the general statutes is repealed and the following is substituted in lieu thereof:

(a) The judges of the Superior Court, judges of the Appellate Court and judges of the Supreme Court shall receive annually salaries as follows:

(1) On and after October 1, 1997, (A) the Chief Justice of the Supreme Court, one hundred twenty-six thousand forty-eight dollars; (B) the Chief Court Administrator if [he is] a judge of the Supreme Court, Appellate Court or Superior Court, one hundred twenty thousand four hundred thirty dollars; (C) each associate judge of the Supreme Court, one hundred fifteen thousand three hundred three dollars; (D) the Chief Judge of the Appellate Court, one hundred thirteen thousand eight hundred thirty-two dollars; (E) each judge of the Appellate Court, one hundred seven thousand two hundred fourteen dollars; (F) the Deputy Chief Court Administrator if [he is] a judge of the Superior Court, one hundred four thousand nine hundred thirty-five dollars; and (G) each judge of the Superior Court, one hundred two thousand four hundred twenty dollars.

(2) On and after October 1, 1998, (A) the Chief Justice of the Supreme Court, one hundred twenty-eight thousand five hundred sixty-nine dollars; (B) the Chief Court Administrator if [he is] a judge of the Supreme Court, Appellate Court or Superior Court, one hundred twenty-two thousand eight hundred thirty-nine dollars; (C) each associate judge of the Supreme Court, one hundred seventeen thousand six hundred ten dollars; (D) the Chief Judge of the Appellate Court, one hundred sixteen thousand one hundred nine dollars; (E) each judge of the Appellate Court, one hundred nine thousand three hundred fifty-nine dollars; (F) the Deputy Chief Court Administrator if [he is] a judge of the Superior Court, one hundred seven thousand thirty-four dollars; and (G) each judge of the Superior Court, one hundred four thousand four hundred sixty-nine dollars.

(3) On and after October 1, 1999, (A) the Chief Justice of the Supreme Court, one hundred thirty-one thousand one hundred forty dollars; (B) the Chief Court Administrator if [he is] a judge of the Supreme Court, Appellate Court or Superior Court, one hundred twenty-five thousand two hundred ninety-six dollars; (C) each associate judge of the Supreme Court, one hundred nineteen thousand nine hundred sixty-two dollars; (D) the Chief Judge of the Appellate Court, one hundred eighteen thousand four hundred thirty-one dollars; (E) each judge of the Appellate Court, one hundred eleven thousand five hundred forty-six dollars; (F) the Deputy Chief Court Administrator if [he is] a judge of the Superior Court, one hundred nine thousand one hundred seventy-five dollars; and (G) each judge of the Superior Court, one hundred six thousand five hundred fifty-eight dollars.

(4) On and after April 1, 2000, (A) the Chief Justice of the Supreme Court, one hundred thirty-five thousand eight hundred sixty-one dollars; (B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, one hundred thirty thousand seventeen dollars; (C) each associate judge of the Supreme Court, one hundred twenty-four thousand six hundred eighty-three dollars; (D) the Chief Judge of the Appellate Court, one hundred twenty-three thousand one hundred fifty-two dollars; (E) each judge of the Appellate Court, one hundred sixteen thousand two hundred sixty-seven dollars; (F) the Deputy Chief Court Administrator if a judge of the Superior Court, one hundred thirteen thousand eight hundred ninety-six dollars; (G) each judge of the Superior Court, one hundred eleven thousand two hundred seventy-nine dollars.

(5) On and after April 1, 2001, (A) the Chief Justice of the Supreme Court, one hundred forty thousand five hundred eighty-two dollars; (B) the Chief Court Administrator if a judge of the Supreme Court, Appellate Court or Superior Court, one hundred thirty-four thousand seven hundred thirty-eight dollars; (C) each associate judge of the Supreme Court, one hundred twenty-nine thousand four hundred four dollars; (D) the Chief Judge of the Appellate Court, one hundred twenty-seven thousand eight hundred seventy-three dollars; (E) each judge of the Appellate Court, one hundred twenty thousand nine hundred eighty-eight dollars; (F) the Deputy Chief Court Administrator if a judge of the Superior Court, one hundred eighteen thousand six hundred seventeen dollars; (G) each judge of the Superior Court, one hundred sixteen thousand dollars.

Sec. 38. Subsection (h) of section 46b-231 of the general statutes is repealed and the following is substituted in lieu thereof:

(h) (1) On and after October 1, 1997, the Chief Family Support Magistrate shall receive a salary of seventy-eight thousand seven hundred sixty-nine dollars, and other family support magistrates shall receive an annual salary of seventy-three thousand eight hundred seventy-eight dollars.

(2) On and after October 1, 1998, the Chief Family Support Magistrate shall receive a salary of eighty thousand three hundred forty-five dollars, and other family support magistrates shall receive an annual salary of seventy-five thousand three hundred fifty-six dollars.

(3) On and after October 1, 1999, the Chief Family Support Magistrate shall receive a salary of eighty-one thousand nine hundred fifty-two dollars, and other family support magistrates shall receive an annual salary of seventy-six thousand eight hundred sixty-three dollars.

(4) On and after April 1, 2000, the Chief Family Support Magistrate shall receive a salary of ninety-nine thousand five hundred eighty-seven dollars, and other family support magistrates shall receive an annual salary of ninety-four thousand five hundred eighty-seven dollars.

(5) On and after April 1, 2001, the Chief Family Support Magistrate shall receive a salary of one hundred three thousand six hundred dollars, and other family support magistrates shall receive an annual salary of ninety-eight thousand six hundred dollars.

Sec. 39. Subsection (b) of section 46b-236 of the general statutes is repealed and the following is substituted in lieu thereof:

(b) Each family support referee shall receive, for acting as a family support referee, in addition to the retirement salary, the sum of one hundred [sixty] eighty dollars and expenses, including mileage, for each day a family support referee is so engaged.

Sec. 40. Subsection (f) of section 52-434 of the general statutes is repealed and the following is substituted in lieu thereof:

(f) (1) On and after October 1, 1997, each judge trial referee shall receive, for acting as a referee or as a single auditor or committee of any court or for performing duties assigned by the Chief Court Administrator with the approval of the Chief Justice, in addition to the retirement salary, the sum of one hundred seventy dollars and expenses, including mileage, for each day a state referee is so engaged, said sums to be taxed by the court making the reference in the same manner as other court expenses.

(2) On and after October 1, 1998, each judge trial referee shall receive, for acting as a referee or as a single auditor or committee of any court or for performing duties assigned by the Chief Court Administrator with the approval of the Chief Justice, in addition to the retirement salary, the sum of one hundred seventy-five dollars and expenses, including mileage, for each day a state referee is so engaged, said sums to be taxed by the court making the reference in the same manner as other court expenses.

(3) On and after July 1, 1999, each judge trial referee shall receive, for acting as a referee or as a single auditor or committee of any court or for performing duties assigned by the Chief Court Administrator with the approval of the Chief Justice, in addition to the retirement salary, the sum of two hundred dollars and expenses, including mileage, for each day a state referee is so engaged, said sums to be taxed by the court making the reference in the same manner as other court expenses.

Sec. 41. Section 61 of public act 99-173 is repealed and the following is substituted in lieu thereof:

(a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible taxpayer. Such agreement may provide for (1) one or more effective use tax rates for purchases subject to tax under chapter 219 of the general statutes, (2) a method to reconcile the effective use tax rate with the eligible taxpayer's actual liability, (3) a term not to exceed three years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same taxpayer, (4) the conditions under which the agreement may require modification or termination, (5) a procedure to resolve disputes concerning the agreement, and (6) any such other provisions as the commissioner and the eligible taxpayer mutually agree upon to carry out the purposes of this section.

(b) In performing a reconciliation of a managed compliance agreement the commissioner and the eligible taxpayer may agree to waive amounts either due the commissioner or due the eligible taxpayer, provided such amounts fall within a range that the commissioner determines shall apply to all eligible taxpayers entering into managed compliance agreements. Such range, which may be either a monetary amount or a percentage, shall be announced by the commissioner in accordance with the provisions of subsection (b) of section 12-2 of the general statutes and may be changed in accordance with said subsection (b), (1) on a prospective basis for agreements entered into after the effective date of such announced change, or (2) on a retroactive basis for agreements existing on the effective date of such announced change upon agreement by the commissioner and the eligible taxpayer.

[(b)] (c) The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible taxpayer under subsection (1) of section 12-415 of the general statutes, if the eligible taxpayer fails to fulfill any of the terms of a managed compliance agreement and such failure is materially adverse to the commissioner and the taxpayer fails to cure such failure not later than thirty days after the mailing of written notice of such failure by the commissioner, provided no such notice need be given in the event such failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay. Any such termination shall be effective on the first day of the fourth month following the month in which notice of such termination is given by the commissioner to the taxpayer, except that such termination shall take effect immediately if such failure is not capable of being cured or if the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay.

[(c)] (d) Nothing in this section shall abridge or alter any other requirements, rights or obligations of an eligible taxpayer or the commissioner granted or imposed by statute or regulation, including, but not limited to, penalties for negligence or intentional disregard of the provisions of chapter 219 of the general statutes, except as provided in subsection (b) of this section; penalties for failure to file returns or for fraud or intent to evade the provisions of said chapter 219; limitation periods and waivers of limitation periods; the right of an eligible taxpayer to petition for reassessment under section 12-418 of the general statutes; the right of an eligible taxpayer to appeal an assessment under section 12-422 of the general statutes; or the right of an eligible taxpayer to claim a refund under section 12-425 of the general statutes.

Sec. 42. Section 62 of public act 99-173 is repealed and the following is substituted in lieu thereof:

(a) The commissioner may, in the commissioner's sole discretion, enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the commissioner shall (1) agree to accept, upon verification, the eligible taxpayer's determinations for purposes of making a deficiency assessment or otherwise determining the taxpayer's liability for the period under review, (2) provide written procedural guidelines to be included as part of the managed audit agreement, including, but not limited to, the general scope of the managed audit, what records will be examined and what types of sampling techniques will be used, and (3) review the results of the managed audit with the eligible taxpayer and issue an audit determination.

(b) Such agreement may provide that, upon compliance by the taxpayer with all the terms of said agreement, in calculating the total amount of the audit assessment resulting from such managed audit the first ten thousand dollars of interest and ten per cent of any additional interest otherwise due under subsection (2) of section 12-415 of the general statutes shall not be imposed. Any interest accruing after the initial assessment shall be at the rate of interest specified in subsection (2) of section 12-415.

[(b)] (c) The commissioner may, in the commissioner's sole discretion, terminate a managed audit agreement and conduct an audit of an eligible taxpayer under subsection (1) of section 12-415 of the general statutes, if the eligible taxpayer fails to fulfill any of the terms of a managed audit agreement, or if the commissioner believes that a managed audit should not be conducted for any other reason.

[(c)] (d) Nothing in this section shall abridge or alter any other requirements, rights or obligations of an eligible taxpayer or the commissioner granted or imposed by statute or regulation, including, but not limited to, penalties for negligence or intentional disregard of the provisions of chapter 219 of the general statutes, except as provided in subsection (b) of this section; penalties for failure to file returns or for fraud or intent to evade the provisions of said chapter 219; limitation periods and waivers of limitation periods; the right of an eligible taxpayer to petition for reassessment under section 12-418 of the general statutes; the right of an eligible taxpayer to appeal an assessment under section 12-422 of the general statutes or the right of an eligible taxpayer to claim a refund under section 12-425 of the general statutes.

Sec. 43. Section 62 of public act 99-241 is repealed and the following is substituted in lieu thereof:

Notwithstanding the provisions of section 10-283 of the general statutes, or any regulation adopted pursuant to said section, the project for the facility for the Montessori Building Blocks magnet school [Early Childhood Regional Educational Center] as described in section [5] 2 of special act 93-21, [as amended by section 171 of special] section 80 of public act 94-2 of the May special session, is included in section 1 of public act 99-239 and shall be eligible to be subsequently considered for a grant commitment from the state, provided the [Capital Region Education Council] Hartford school district files an application for such school building project prior to June 30, 1999, and meets all other provisions of section 10-264h and chapter 173 of the general statutes and any regulations adopted by the State Board of Education pursuant to said chapter except as may be waived by the Commissioner of Education pursuant to subsection (a) of said section 10-264h.

Sec. 44. (NEW) The provisions of public act 99-154 shall be effective for benefit years commencing on or after October 3, 1999.

Sec. 45. Subsection (c) of section 12-170aa of the general statutes is repealed and the following is substituted in lieu thereof:

(c) The amount of reduction in property tax provided under this section shall, subject to the provisions of subsection (d) of this section, be determined in accordance with the following schedule:

   

Tax Reduction

 
 

Qualifying Income

As Percentage

Tax Reduction

   

Of Property Tax

For Any Year

 

Over

Not Exceeding

     
 

Married Homeowners

 

Maximum

Minimum

 

$ 0

$ [8,100]

50%

$1,250

$400

   

11,700

     
 

[8,100]

[10,800]

40

1,000

[300]

 

11,700

15,900

   

350

 

[10,800]

[13,500]

30

750

[200]

 

15,900

19,700

   

250

 

[13,500]

[16,200]

20

500

[100]

 

19,700

23,600

   

150

 

[16,200]

[20,000]

10

250

[100]

 

28,600

28,900

   

150

 

[20,000]

 

None

   
 

28,900

       
 

Unmarried Homeowners

     
 

$ 0

$ [8,100]

40%

$1,000

[$300]

   

11,700

   

$350

 

[8,100]

[10,800]

30

750

[200]

 

11,700

15,900

   

250

 

[10,800]

[13,500]

20

500

[100]

 

15,900

19,700

   

150

 

[13,500]

[16,200]

10

250

[100]

 

19,700

23,600

   

150

 

[16,200]

 

None

   
 

23,600

       

Sec. 46. (NEW) Notwithstanding the provisions of the general statutes or any public act, special act or charter, a municipality may conduct a nonbinding referendum for the purpose of soliciting elector input concerning the manner and method of selecting the members of its legislative body.

Sec. 47. Notwithstanding any provision of the general statutes, and any regulations adopted pursuant to chapter 16 or 190 of the general statutes, or any special act or any provision of the charter of the city of Hartford, the issuance of bonds or notes by the city of Hartford for major renovations to Hartford Public Library's central library located at 500 Main Street and improvements to three branches located at 1250 Albany Avenue, 30 Campfield Avenue and 460 New Britain Avenue in the city of Hartford shall be authorized and may be issued, and the appropriation relating thereto shall be made, in such amount as determined by the affirmative votes of at least six members of the Court of Common Council of the city of Hartford regardless of whether such amount shall be in excess of the appropriation and the principal amount authorized for the sale and issuance of bonds or notes set forth in the ordinance relating to such library project approved by the electors of the city of Hartford at a referendum held November 5, 1996, and the Court of Common Council of the city of Hartford may effectuate such increased bond authorization and appropriation by amending such ordinance previously approved by the electors of the city of Hartford at such referendum.

Sec. 48. Subsection (c) of section 10-183g of the general statutes is repealed and the following is substituted in lieu thereof:

(c) The early retirement benefit shall be computed in the same manner as the normal retirement benefit, then actuarially reduced, on the basis of early retirement tables adopted from time to time by the board, for each month early retirement precedes the minimum age at which the member could have retired with a normal retirement benefit. Such minimum age shall be such member's actual age at retirement plus the lesser of (1) the difference between such age and age sixty, or (2) the difference between thirty-five years and the sum of such member's years of Connecticut public school service plus all purchased leaves of absence, military and out-of-state public school service. On and after July 1, 1999, any revisions to the early retirement tables shall be submitted to the Office of Policy and Management and the joint standing committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies within one month of their adoption by the board. Any such revisions shall be accompanied by an actuarial certification of the costs associated with such revisions.

Sec. 49. Section 3-110h of the general statutes is repealed and the following is substituted in lieu thereof:

There shall be an official state troubadour. The State Commission on the Arts shall [annually] biennially designate a troubadour to serve in the position.

Sec. 50. Section 45 of public act 99-241 is repealed.

Sec. 51. This act shall take effect from its passage, except that sections 1 to 19, inclusive, sections 22 to 44, inclusive, and sections 46 to 50, inclusive, shall take effect July 1, 1999, and section 45 shall be applicable to applications made for assessment years commencing on or after October 1, 1999.

Approved June 29, 1999

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