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Connecticut Public Acts 1996

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Substitute Senate Bill No. 104

PUBLIC ACT NO. 96-224

AN ACT CONCERNING THE TIME FOR FILING OF TAX LISTS, THE CERTIFICATION OF ASSESSMENT PERSONNEL, THE ASSESSMENT OF NEW REAL ESTATE CONSTRUCTION AND THE TIME FOR ESTIMATES OF STATE GRANTS-IN-AID UNDER THE STATE BUDGET ACT.

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

Section 1. Section 12-42 of the general statutes is repealed and the following is substituted in lieu thereof:

Each resident of any town liable to give in a list and pay taxes therein shall, except as otherwise specially provided by law, on or before the first day of November, annually, give in his list, made as prescribed by law, making a separate description of each parcel of real estate. THE ASSESSORS MAY GRANT AN EXTENSION OF NOT MORE THAN FORTY-FIVE DAYS TO FILE SUCH LIST UPON DETERMINATION THAT THERE IS GOOD CAUSE. When reference can be made to a map on file in the town clerk's office, such reference shall be a sufficient description. If he fails to file such list, the assessors shall fill out a list for him, putting therein all property which they have reason to believe is owned by him, liable to taxation, at the percentage of its actual valuation, as determined by the assessors in accordance with the provisions of sections 12-64 and 12-71, from the best information they can obtain, and add thereto twenty-five per cent of such assessment and in such list they shall make a separate description and assessment of each parcel of real estate. When the first day of November is Sunday, the list may be made out on the day following.

Sec. 2. Section 4-71b of the general statutes is repealed and the following is substituted in lieu thereof:

Not later than AUGUST FIFTEENTH OR sixty days after the [Governor signs the state budget act] ADJOURNMENT OF THE REGULAR SESSION OF THE GENERAL ASSEMBLY, WHICHEVER IS LATER, the Secretary of the Office of Policy and Management shall compile, for each state grant-in-aid program which is determined by statutory formula, the estimated amount of funds each town in the state can expect to receive for each fiscal year of the biennium under each such program from funds appropriated for each such fiscal year.

Sec. 3. Section 12-40a of the general statutes, as amended by section 1 of public act 95-283, is repealed and the following is substituted in lieu thereof:

(a) There shall be a committee for the purpose of establishing a program and procedures for the training, examination and certification of assessment personnel, appointed by the Secretary of the Office of Policy and Management and consisting of seven members, six of whom shall serve without pay and shall be appointed initially as follows: Two members for two-year terms; two members for four-year terms; and two members for six-year terms. No less than one member shall be from a municipality with a population over fifty thousand, and no less than one member shall be from a municipality with a population under five thousand. The seventh member shall be an employee of the Office of Policy and Management, who shall have demonstrated competence in Connecticut assessment practices. The Secretary of the Office of Policy and Management shall thereafter appoint two members every two years for six-year terms. Each member of the committee, other than the representative from the Office of Policy and Management, shall, on and after July 1, 1984, be a person certified pursuant to subsection (b) of this section and shall have demonstrated competence in Connecticut assessment practices. Each member of the committee, other than the representative from the Office of Policy and Management, appointed on or after July 1, 1984, shall be employed by a municipality in the state in a position relating to the assessment of property for the purposes of the property tax. Any member of the committee who ceases to be an employee of the Office of Policy and Management, or to be certified pursuant to subsection (b) of this section, as the case may be, shall cease to be a member of the committee and the secretary shall appoint a replacement to fill the remainder of the term. Said committee shall elect its own chairman and adopt rules and regulations for the training FEES and examination of assessment personnel including standards for the certification and recertification of assessors. (b) Any person may participate in training [courses] on assessment practices prescribed by said committee and upon completing such training [courses] and successfully completing any examination prescribed by said committee, shall be recommended to the Secretary of the Office of Policy and Management as a candidate for certification as a certified Connecticut municipal assessor. The Secretary of the Office of Policy and Management shall certify any qualified candidate recommended by said committee as a certified Connecticut municipal assessor and may rescind such certification for sufficient cause as said secretary may determine. Such certification shall be valid for five years from the date of issuance. Said secretary may certify a candidate who has not completed such training [courses] provided such candidate has experience in Connecticut assessment practices to such extent, determined by said secretary, as to make it unnecessary to complete such training [courses;] provided, such candidate shall be required to successfully complete any examination prescribed by said committee.

Sec. 4. Section 12-53a of the general statutes, as amended by section 34 of public act 95-283, is repealed and the following is substituted in lieu thereof:

(a) Completed new construction of real estate completed after any assessment date shall be liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which such new construction is first used for the purpose for which same was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. Said prorated tax shall be computed on the basis of the rate of tax applicable with respect to such property, including the applicable rate of tax in any tax district in which such property is subject to tax following completion of such new construction, on the date such property becomes liable for such prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten days after issuing the same, notify, in writing, the assessor of the town in which the property is situated.

(c) Not later than ninety days after receipt by the assessor of such notice from the building inspector or from a determination by the assessor that such new construction is being used for the purpose for which same was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the taxable grand list for the immediately preceding assessment date. He shall prorate such amount from the date of issuance of the certificate of occupancy or the date on which such new construction was first used for the purpose for which same was constructed, as the case may be, to the assessment date immediately following and shall add said increment as so prorated to the taxable grand list for the immediately preceding assessment date and shall within five days notify the record owner as appearing on such grand list and the tax collector of the municipality of such additional assessment. NOTWITHSTANDING THE PROVISIONS OF THIS SUBSECTION, FOR NEW CONSTRUCTION COMPLETED AFTER OCTOBER 1 BUT BEFORE FEBRUARY 1 IN ANY ASSESSMENT YEAR, THE ASSESSOR SHALL, NOT LATER THAN NINETY DAYS AFTER COMPLETION OF THE DUTIES OF THE BOARD OF ASSESSMENT APPEALS, DETERMINE THE INCREMENT IN ACCORDANCE WITH THIS SUBSECTION.

(d) Any person claiming to be aggrieved by the action of the assessor hereunder may appeal the doings of the assessor to the board of assessment appeals and the Superior Court as otherwise provided in this chapter; provided such appeal shall be extended in time to the next succeeding board of assessment appeals, if the statutory period for the meeting of such board has passed. Any person, intending to so appeal, may indicate that taxes paid by him upon the prorated increment herein specified during the pendency of such appeal are paid "Under Protest" and thereupon he shall not be liable for any interest on the taxes based upon such prorated increment, provided he shall have paid not less than seventy-five per cent of the amount of such taxes within the time specified.

(e) Upon receipt of such notice from the assessor, the tax collector of the town shall, if such notice is received after the normal billing date, within [ten] THIRTY days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. Such tax shall be due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided such tax shall be due and payable in an initial or single instalment due and payable not sooner than thirty days after the date such bill is mailed or handed to the owner, and in any remaining, regular instalments, as the same are due and payable, and the several instalments of a tax so due and payable shall be equal.

(f) Nothing herein shall be deemed to authorize the collection of taxes twice in respect of the land upon which the new construction is located.

Approved June 4, 1996. Effective October 1, 1996.

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