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Connecticut Public Acts 1996

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Substitute Senate Bill No. 397

PUBLIC ACT NO. 96-112

AN ACT CONCERNING APPEALS OF CERTAIN STATE PAYMENT IN LIEU OF TAX PROGRAMS.

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

Section 1. Section 12-19b of the general statutes, as amended by section 12 of public act 95-283, is repealed and the following is substituted in lieu thereof:

Not later than April first in any assessment year, any town to which a grant is payable under the provisions of section 12-19a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the state-owned land and buildings as of the first day of October immediately preceding, adjusted in accordance with any gradual increase in or deferment of assessed values of real property implemented in accordance with section 12-62c or subsection (e) of section 12-62a, which is required for computation of such grant. Any town which neglects to transmit to the Secretary of the Office of Policy and Management the assessed valuation 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. Said secretary may on or before the first day of [September] AUGUST of the state fiscal year in which such grant is payable, reevaluate any such property when, in his judgment, the valuation is inaccurate and shall notify such town of such reevaluation. Any town aggrieved by the action of the secretary under the provisions of this section may, [within two weeks] NO LATER THAN TEN BUSINESS DAYS AFTER RECEIPT OF SUCH NOTICE, APPEAL TO THE SECRETARY FOR A HEARING CONCERNING SUCH REEVALUATION, BY SUBMITTING A WRITTEN STATEMENT SETTING FORTH THE REASONS FOR SUCH APPEAL. THE SECRETARY SHALL, NO LATER THAN TEN BUSINESS DAYS AFTER RECEIPT OF SUCH APPEAL, GRANT OR DENY SUCH HEARING BY WRITTEN NOTICE TO THE TOWN. IF THE SECRETARY DENIES SUCH HEARING, SUCH NOTICE SHALL INCLUDE A STATEMENT OF THE REASONS FOR SUCH DENIAL. IF THE SECRETARY GRANTS SUCH HEARING, HE SHALL ISSUE A WRITTEN DECISION CONTAINING HIS FINDINGS OF FACT AND CONCLUSIONS OF LAW AND SHALL PROMPTLY DELIVER SUCH DECISION TO THE TOWN. IF ANY TOWN IS AGGRIEVED BY THE ACTION OF THE SECRETARY IN DENYING ANY SUCH HEARING OR ISSUING SUCH DECISION, THE TOWN MAY, NO LATER THAN TEN BUSINESS DAYS AFTER THE DATE of [such] THE notice DENYING THE HEARING OR THE DELIVERY OF THE DECISION, appeal to the superior court for the judicial district of Hartford-New Britain pursuant to section 12-39l. Any such appeal shall be privileged.

Sec. 2. Section 12-20b of the general statutes, as amended by section 13 of public act 95-283, is repealed and the following is substituted in lieu thereof:

Not later than April first in each year, any municipality to which a grant is payable under the provisions of section 12-20a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the tax-exempt real property as of the immediately preceding October first, adjusted in accordance with any gradual increase in or deferment of assessed values of real property implemented in accordance with section 12-62c or subsection (e) of section 12-62a, which is required for computation of such grant. Any municipality which neglects to transmit to the Secretary of the Office of Policy and Management the assessed valuation 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. Said secretary may, on or before the first day of [September] AUGUST of the state fiscal year in which such grant is payable, reevaluate any such property when, in his judgment, the valuation is inaccurate and shall notify such municipality of such reevaluation. Any municipality aggrieved by the action of said secretary under the provisions of this section may, [within two weeks] NO LATER THAN TEN BUSINESS DAYS AFTER RECEIPT OF SUCH NOTICE, APPEAL TO THE SECRETARY FOR A HEARING CONCERNING SUCH REEVALUATION, BY SUBMITTING A WRITTEN STATEMENT SETTING FORTH THE REASONS FOR SUCH APPEAL. THE SECRETARY SHALL, NO LATER THAN TEN BUSINESS DAYS AFTER RECEIPT OF SUCH APPEAL, GRANT OR DENY SUCH HEARING BY WRITTEN NOTICE TO THE MUNICIPALITY. IF THE SECRETARY DENIES SUCH HEARING, SUCH NOTICE SHALL INCLUDE A STATEMENT OF THE REASONS FOR SUCH DENIAL. IF THE SECRETARY GRANTS SUCH HEARING, HE SHALL ISSUE A WRITTEN DECISION CONTAINING HIS FINDINGS OF FACT AND CONCLUSIONS OF LAW AND SHALL PROMPTLY DELIVER SUCH DECISION TO THE MUNICIPALITY. IF ANY MUNICIPALITY IS AGGRIEVED BY THE ACTION OF THE SECRETARY IN DENYING ANY SUCH HEARING OR ISSUING SUCH DECISION, THE MUNICIPALITY MAY, NO LATER THAN TEN BUSINESS DAYS AFTER THE DATE of [such] THE notice DENYING THE HEARING OR THE DELIVERY OF THE DECISION, appeal to the superior court for the judicial district of Hartford-New Britain pursuant to section 12-39l. Any such appeal shall be privileged. Said secretary shall certify to the Comptroller the amount due each municipality under the provisions of section 12-20a, or under any recomputation occurring prior to September first which may be effected as the result of the provisions of this section, and the Comptroller shall draw his order on the Treasurer on or before the fifteenth day of September following and the Treasurer shall pay the amount thereof to such municipality on or before the thirtieth day of September following. If any recomputation is effected as the result of the provisions of this section on or after the January first following the date on which the municipality has provided the assessed valuation in question, any adjustments to the amount due to any municipality for the period for which such adjustments were made shall be made in the next payment the Treasurer shall make to such municipality pursuant to this section.

Approved May 24, 1996. Effective October 1, 1996.

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