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Substitute Senate Bill No. 259

PUBLIC ACT NO. 96-114

AN ACT CONCERNING TECHNICAL CHANGES TO THE DUTIES OF THE SECRETARY OF THE OFFICE OF POLICY AND MANAGEMENT.

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

Section 1. Subsection (a) of section 12-2 of the general statutes, as amended by section 31 of public act 95-283, is repealed and the following is substituted in lieu thereof:

(a) The Governor shall, in the manner and for the term provided by sections 4-5 to 4-8, inclusive, AS AMENDED appoint a Commissioner of Revenue Services and the Governor shall fill any vacancy occurring during such term as provided by said sections. The commissioner shall, before entering upon the duties of his office, take the oath by law provided for executive and judicial officers and, in the performance of his duties, he shall have power to administer oaths. The commissioner may prescribe regulations, to be adopted in accordance with chapter 54, and make rulings, not inconsistent with law, to carry into effect the provisions of this title, which regulations or rulings, when reasonably designed to carry out the intents and purposes of this title, shall be prima facie evidence of its proper interpretation. Each regulation shall be assigned a section number corresponding to the section of the general statutes (1) pursuant to which such regulation is authorized or required or (2) with respect to which such regulation pertains for purposes of implementation, procedural details or supplementary interpretation, provided whenever such section number corresponds to a section which does not include the authorization or requirement for such regulation, a reference to the section providing such authorization or requirement shall be included in the text of the regulation. The commissioner shall publish for distribution all regulations prescribed hereunder and such rulings as appear in the discretion of the commissioner to be of general interest. The commissioner may require any person who is or appears to be affected by the provisions of any tax law of this state to furnish to the Department of Revenue Services the Social Security account number or numbers issued to such person by the Secretary of Health and Human Services, or the employer identification number or numbers issued to such person by the Secretary of the Treasury, or both numbers. [He may hold meetings, conferences or schools for assessors, collectors or municipal finance officers. The expenses of those attending, including their regular wages, salaries, per diem allowances or other form of remuneration, shall be paid by the municipality for the time so spent. The commissioner, by himself or by an agent whom he may appoint, shall require compliance by assessors with all statutes concerning the assessment of real and personal property, and shall visit the towns in this state and inquire into the manner in which the laws relating to listing and assessing taxable property therein are executed by the assessors and boards of assessment appeals, and whether all persons and property taxable in such towns are in fact justly assessed and taxed; whether all taxes which are due and collectible are in fact collected and paid to the Treasurer in the manner prescribed by law; whether accounts and records of collectors and treasurers are adequate and properly kept and whether tax exemptions on property are granted in the manner and only to the extent required by law; and for such purpose he may subpoena any person to appear before him at such place in the town wherein such inquiry is being made as may be designated in such subpoena to examine him under oath, and for such purpose he may compel the attendance before him of any such witness and the production of books and papers by subpoena. No such witness shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or papers will tend to incriminate him, but such evidence or production of books or papers shall not be used in any criminal proceedings against him. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to him by said commissioner, said commissioner may apply to the Superior Court, or to a judge of said court if the same is not in session, setting forth such disobedience to process or refusal to answer, and said court or such judge, as the case may be, thereupon shall cite such person to appear before him and shall inquire into the facts set forth in such application and, upon finding the allegations in such application to be true, shall commit such person to a community correctional center until he testifies, but not for a longer period than sixty days.]

Sec. 2. Section 12-2b of the general statutes, as amended by section 2 of public act 95-307, is repealed and the following is substituted in lieu thereof:

The Secretary of the Office of Policy and Management shall: (1) In consultation with the Commissioner of Agriculture, develop schedules of unit prices for property classified under sections 12-107a to 12-107e, inclusive, AS AMENDED update such schedules by October 1, 1990, and every five years thereafter, and make such data, studies and schedules available to municipalities and the public [and] (2) develop regulations setting forth standards and tests for: Certifying revaluation companies and their employees, which regulations shall ensure that a revaluation company is competent in appraising and valuing property, certifying revaluation companies and their employees, requiring that a certified employee supervise all valuations performed by a revaluation company for municipalities, maintaining lists of certified revaluation companies and upon request, advising municipalities in drafting contracts with revaluation companies, and conducting investigations and withdrawing the certification of any revaluation company or employee found not to be conforming to such regulations. The regulations shall provide for THE imposition of a fee payable to a testing service designated by the secretary to administer certification examinationsAND (3) BY HIMSELF, OR BY AN AGENT WHOM HE MAY APPOINT, INQUIRE IF ALL PROPERTY TAXES WHICH ARE DUE AND COLLECTIBLE BY EACH TOWN OR CITY NOT CONSOLIDATED WITH A TOWN, ARE IN FACT COLLECTED AND PAID TO THE TREASURER THEREOF IN THE MANNER PRESCRIBED BY LAW, AND IF ACCOUNTS AND RECORDS OF THE TAX COLLECTORS AND TREASURERS OF SUCH ENTITIES ARE ADEQUATE AND PROPERLY KEPT. THE SECRETARY MAY HOLD MEETINGS, CONFERENCES OR SCHOOLS FOR ASSESSORS, TAX COLLECTORS OR MUNICIPAL FINANCE OFFICERS.

Sec. 3. Section 12-26 of the general statutes is repealed.

Sec. 4. This act shall take effect from its passage.

Approved May 24, 1996. Effective May 24, 1996.

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