Connecticut 2011 Regular Session

Connecticut House Bill HB06388 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	General Assembly Substitute Bill No. 6388
2		-	January Session, 2011 _____HB06388FIN___042511____
	1	+	General Assembly Governor's Bill No. 6388
	2	+	January Session, 2011 LCO No. 3606
	3	+	03606__________
	4	+	Referred to Committee on Finance, Revenue and Bonding
	5	+	Introduced by:
	6	+	REP. DONOVAN, 84th Dist. REP. SHARKEY, 88th Dist. SEN. WILLIAMS, 29th Dist. SEN. LOONEY, 11th Dist.
3	7
4	8		General Assembly
5	9
6		-	~~Substitute~~ Bill No. 6388
	10	+	Governor's Bill No. 6388
7	11
8	12		January Session, 2011
9	13
10		-	~~_____HB06388FIN___042511____~~
	14	+	LCO No. 3606
11	15
12		-	AN ACT CONCERNING CERTAIN POWERS AND DUTIES OF THE OFFICE OF POLICY AND MANAGEMENT, THE GOVERNOR'S HORSE GUARDS, AND DIRECT DEPOSIT OF STATE EMPLOYEE PAYCHECKS, AND REPEALING STATUTES RELATING TO REHABILITATION PROGRAMS UNDER THE WORKERS' COMPENSATION ACT.
	16	+	03606__________
	17	+
	18	+	Referred to Committee on Finance, Revenue and Bonding
	19	+
	20	+	Introduced by:
	21	+
	22	+	REP. DONOVAN, 84th Dist.
	23	+
	24	+	REP. SHARKEY, 88th Dist.
	25	+
	26	+	SEN. WILLIAMS, 29th Dist.
	27	+
	28	+	SEN. LOONEY, 11th Dist.
	29	+
	30	+	AN ACT IMPLEMENTING THE GOVERNOR'S BUDGET RECOMMENDATIONS CONCERNING THE OFFICE OF POLICY AND MANAGEMENT.
13	31
14	32		Be it enacted by the Senate and House of Representatives in General Assembly convened:
15	33
16	34		Section 1. Subsection (a) of section 7-127d of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
17	35
18	36		(a) There is established a neighborhood youth center grant program [which] that shall be administered by the [Office of Policy and Management, except that operation of the program shall be suspended for the fiscal years ending June 30, 2004, and June 30, 2005] state Department of Education.
19	37
20	38		Sec. 2. Section 7-127e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
21	39
22	40		(a) The [Office of Policy and Management] state Department of Education shall solicit competitive proposals under this program for the fiscal [years beginning July 1, 1996, and July 1, 1999] year beginning July 1, 2011, and every two years thereafter. [, except that no competitive proposals shall be solicited for the fiscal years ending June 30, 2004, and June 30, 2005.] The [Office of Policy and Management] state Department of Education shall notify the eligible agencies of the amount of funds provided for each city in accordance with section 7-127d, as amended by this act. Eligible agencies may file a grant application with the [Office of Policy and Management] state Department of Education on such form and at such time as [that office] the department may require.
23	41
24	42		(b) Grant funds made available for the provisions of sections 7-127d to 7-127g, inclusive, as amended by this act, shall not be used to supplant existing services. A minimum of twenty-five per cent of the total program costs for each neighborhood youth center program shall be supported with local funds or in-kind contributions which may include federal, local and private funds which support existing services.
25	43
26	44		(c) The [Office of Policy and Management] state Department of Education shall review all grant applications received and make the decisions concerning which applications shall be funded and at what funding levels. Criteria for such decisions shall include (1) documentation of need for the program through crime and poverty statistics for the neighborhood to be served; (2) responsiveness to program component requirements; (3) reasonableness of costs; (4) soundness of program plan; (5) experience of the applicant agency in providing youth recreational services; and (6) evidence of collaboration and coordination with other children's services providers in the neighborhood. The [Office of Policy and Management] state Department of Education shall convene and chair an advisory committee to assist in grant application review. Such committee shall include representatives of the [Office of Policy and Management] state Department of Education, the Judicial Department, and the Departments of Children and Families, [Education,] Public Health and Social Services.
27	45
28	46		(d) In order to be eligible to receive funds from the [Office of Policy and Management] state Department of Education for the Leadership, Education, Athletics in Partnership (LEAP) program, or the neighborhood youth centers program, an applicant must provide a match of at least fifty per cent of the grant amount. The cash portion of such match shall be at least twenty-five per cent of the grant amount.
29	47
30	48		Sec. 3. Section 12-63 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
31	49
32	50		(a) The present true and actual value of land classified as farm land pursuant to section 12-107c, as forest land pursuant to section 12-107d, as open space land pursuant to section 12-107e, or as maritime heritage land pursuant to section 12-107g shall be based upon its current use without regard to neighborhood land use of a more intensive nature, provided in no event shall the present true and actual value of open space land be less than it would be if such open space land comprised a part of a tract or tracts of land classified as farm land pursuant to section 12-107c. The present true and actual value of all other property shall be deemed by all assessors and boards of assessment appeals to be the fair market value thereof and not its value at a forced or auction sale.
33	51
34	52		(b) (1) For the purposes of this subsection, (A) "electronic data processing equipment" means computers, printers, peripheral computer equipment, bundled software and any computer-based equipment acting as a computer, as defined in Section 168 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended; (B) "leased personal property" means tangible personal property which is the subject of a written or oral lease or loan on the assessment date, or any such property which has been so leased or loaned by the then current owner of such property for three or more of the twelve months preceding such assessment date; and (C) "original selling price" means the price at which tangible personal property is most frequently sold in the year that it was manufactured.
35	53
36	54		(2) Any municipality may, by ordinance, adopt the provisions of this subsection to be applicable for the assessment year commencing October first of the assessment year in which a revaluation of all real property required pursuant to section 12-62 is performed in such municipality, and for each assessment year thereafter. If so adopted, the present true and actual value of tangible personal property, other than motor vehicles, shall be determined in accordance with the provisions of this subsection. If such property is purchased, its true and actual value shall be established in relation to the cost of its acquisition, including transportation and installation, and shall reflect depreciation in accordance with the schedules set forth in subdivisions (3) to (6), inclusive, of this subsection. If such property is developed and produced by the owner of such property for a purpose other than wholesale or retail sale or lease, its true and actual value shall be established in relation to its cost of development, production and installation and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to (6), inclusive, of this subsection. The provisions of this subsection shall not apply to property owned by a public service company, as defined in section 16-1.
37	55
38	56		(3) The following schedule of depreciation shall be applicable with respect to electronic data processing equipment:
39	57
40	58		(A) Group I: Computer and peripheral hardware, including, but not limited to, personal computers, workstations, terminals, storage devices, printers, scanners, computer peripherals and networking equipment:
41	59
42	60
43	61
44	62		T1 Depreciated Value
45	63		T2 As Percentage
46	64		T3 Assessment Year Of Acquisition
47	65		T4 Following Acquisition Cost Basis
48	66		T5 First year Seventy per cent
49	67		T6 Second year Forty per cent
50	68		T7 Third year Twenty per cent
51	69		T8 Fourth year and thereafter Ten per cent
52	70
53	71		T1
54	72
55	73		Depreciated Value
56	74
57	75		T2
58	76
59	77		As Percentage
60	78
61	79		T3
62	80
63	81		Assessment Year
64	82
65	83		Of Acquisition
66	84
67	85		T4
68	86
69	87		Following Acquisition
70	88
71	89		Cost Basis
72	90
73	91		T5
74	92
75	93		First year
76	94
77	95		Seventy per cent
78	96
79	97		T6
80	98
81	99		Second year
82	100
83	101		Forty per cent
84	102
85	103		T7
86	104
87	105		Third year
88	106
89	107		Twenty per cent
90	108
91	109		T8
92	110
93	111		Fourth year and thereafter
94	112
95	113		Ten per cent
96	114
97	115		(B) Group II: Other hardware, including, but not limited to, mini-frame and main-frame systems with an acquisition cost of more than twenty-five thousand dollars:
98	116
99	117
100	118
101	119		T9 Depreciated Value
102	120		T10 As Percentage
103	121		T11 Assessment Year Of Acquisition
104	122		T12 Following Acquisition Cost Basis
105	123		T13 First year Ninety per cent
106	124		T14 Second year Sixty per cent
107	125		T15 Third year Forty per cent
108	126		T16 Fourth year Twenty per cent
109	127		T17 Fifth year and thereafter Ten per cent
110	128
111	129		T9
112	130
113	131		Depreciated Value
114	132
115	133		T10
116	134
117	135		As Percentage
118	136
119	137		T11
120	138
121	139		Assessment Year
122	140
123	141		Of Acquisition
124	142
125	143		T12
126	144
127	145		Following Acquisition
128	146
129	147		Cost Basis
130	148
131	149		T13
132	150
133	151		First year
134	152
135	153		Ninety per cent
136	154
137	155		T14
138	156
139	157		Second year
140	158
141	159		Sixty per cent
142	160
143	161		T15
144	162
145	163		Third year
146	164
147	165		Forty per cent
148	166
149	167		T16
150	168
151	169		Fourth year
152	170
153	171		Twenty per cent
154	172
155	173		T17
156	174
157	175		Fifth year and thereafter
158	176
159	177		Ten per cent
160	178
161	179		(4) The following schedule of depreciation shall be applicable with respect to copiers, facsimile machines, medical testing equipment, and any similar type of equipment that is not specifically defined as electronic data processing equipment, but is considered by the assessor to be technologically advanced:
162	180
163	181
164	182
165	183		T18 Depreciated Value
166	184		T19 As Percentage
167	185		T20 Assessment Year Of Acquisition
168	186		T21 Following Acquisition Cost Basis
169	187		T22 First year Ninety-five per cent
170	188		T23 Second year Eighty per cent
171	189		T24 Third year Sixty per cent
172	190		T25 Fourth year Forty per cent
173	191		T26 Fifth year and thereafter Twenty per cent
174	192
175	193		T18
176	194
177	195		Depreciated Value
178	196
179	197		T19
180	198
181	199		As Percentage
182	200
183	201		T20
184	202
185	203		Assessment Year
186	204
187	205		Of Acquisition
188	206
189	207		T21
190	208
191	209		Following Acquisition
192	210
193	211		Cost Basis
194	212
195	213		T22
196	214
197	215		First year
198	216
199	217		Ninety-five per cent
200	218
201	219		T23
202	220
203	221		Second year
204	222
205	223		Eighty per cent
206	224
207	225		T24
208	226
209	227		Third year
210	228
211	229		Sixty per cent
212	230
213	231		T25
214	232
215	233		Fourth year
216	234
217	235		Forty per cent
218	236
219	237		T26
220	238
221	239		Fifth year and thereafter
222	240
223	241		Twenty per cent
224	242
225	243		(5) The following schedule of depreciation shall be applicable with respect to machinery and equipment used in the manufacturing process:
226	244
227	245
228	246
229	247		T27 Depreciated Value
230	248		T28 As Percentage
231	249		T29 Assessment Year Of Acquisition
232	250		T30 Following Acquisition Cost Basis
233	251		T31 First year Ninety per cent
234	252		T32 Second year Eighty per cent
235	253		T33 Third year Seventy per cent
236	254		T34 Fourth year Sixty per cent
237	255		T35 Fifth year Fifty per cent
238	256		T36 Sixth year Forty per cent
239	257		T37 Seventh year Thirty per cent
240	258		T38 Eighth year and thereafter Twenty per cent
241	259
242	260		T27
243	261
244	262		Depreciated Value
245	263
246	264		T28
247	265
248	266		As Percentage
249	267
250	268		T29
251	269
252	270		Assessment Year
253	271
254	272		Of Acquisition
255	273
256	274		T30
257	275
258	276		Following Acquisition
259	277
260	278		Cost Basis
261	279
262	280		T31
263	281
264	282		First year
265	283
266	284		Ninety per cent
267	285
268	286		T32
269	287
270	288		Second year
271	289
272	290		Eighty per cent
273	291
274	292		T33
275	293
276	294		Third year
277	295
278	296		Seventy per cent
279	297
280	298		T34
281	299
282	300		Fourth year
283	301
284	302		Sixty per cent
285	303
286	304		T35
287	305
288	306		Fifth year
289	307
290	308		Fifty per cent
291	309
292	310		T36
293	311
294	312		Sixth year
295	313
296	314		Forty per cent
297	315
298	316		T37
299	317
300	318		Seventh year
301	319
302	320		Thirty per cent
303	321
304	322		T38
305	323
306	324		Eighth year and thereafter
307	325
308	326		Twenty per cent
309	327
310	328		(6) The following schedule of depreciation shall be applicable with respect to all tangible personal property other than that described in subdivisions (3) to (5), inclusive, of this subsection:
311	329
312	330
313	331
314	332		T39 Depreciated Value
315	333		T40 As Percentage
316	334		T41 Assessment Year Of Acquisition
317	335		T42 Following Acquisition Cost Basis
318	336		T43 First year Ninety-five per cent
319	337		T44 Second year Ninety per cent
320	338		T45 Third year Eighty per cent
321	339		T46 Fourth year Seventy per cent
322	340		T47 Fifth year Sixty per cent
323	341		T48 Sixth year Fifty per cent
324	342		T49 Seventh year Forty per cent
325	343		T50 Eighth year and thereafter Thirty per cent
326	344
327	345		T39
328	346
329	347		Depreciated Value
330	348
331	349		T40
332	350
333	351		As Percentage
334	352
335	353		T41
336	354
337	355		Assessment Year
338	356
339	357		Of Acquisition
340	358
341	359		T42
342	360
343	361		Following Acquisition
344	362
345	363		Cost Basis
346	364
347	365		T43
348	366
349	367		First year
350	368
351	369		Ninety-five per cent
352	370
353	371		T44
354	372
355	373		Second year
356	374
357	375		Ninety per cent
358	376
359	377		T45
360	378
361	379		Third year
362	380
363	381		Eighty per cent
364	382
365	383		T46
366	384
367	385		Fourth year
368	386
369	387		Seventy per cent
370	388
371	389		T47
372	390
373	391		Fifth year
374	392
375	393		Sixty per cent
376	394
377	395		T48
378	396
379	397		Sixth year
380	398
381	399		Fifty per cent
382	400
383	401		T49
384	402
385	403		Seventh year
386	404
387	405		Forty per cent
388	406
389	407		T50
390	408
391	409		Eighth year and thereafter
392	410
393	411		Thirty per cent
394	412
395	413		(7) The present true and actual value of leased personal property shall be determined in accordance with the provisions of this subdivision. Such value for any assessment year shall be established in relation to the original selling price for self-manufactured property or acquisition cost for acquired property and shall reflect depreciation in accordance with the schedules provided in subdivisions (3) to (6), inclusive, of this subsection. If the assessor is unable to determine the original selling price of leased personal property, the present true and actual value thereof shall be its current selling price.
396	414
397	415		(8) With respect to any personal property which is prohibited by law from being sold, the present true and actual value of such property shall be established with respect to such property's original manufactured cost increased by a ratio the numerator of which is the total proceeds from the manufacturer's salable equipment sold and the denominator of which is the total cost of the manufacturer's salable equipment sold. Such value shall then be depreciated in accordance with the appropriate schedule in this subsection.
398	416
399	417		(9) The schedules of depreciation set forth in subdivisions (3) to (6), inclusive, of this subsection shall not be used with respect to videotapes, horses or other taxable livestock or electric cogenerating equipment.
400	418
401	419		(10) If the assessor determines that the value of any item of personal property produced by the application of the schedules set forth in this subsection does not accurately reflect the present true and actual value of such item, the assessor shall adjust such value to reflect the present true and actual value of such item.
402	420
403	421		(11) Nothing in this subsection shall prevent any taxpayer from appealing any assessment made pursuant to this subsection if such assessment does not accurately reflect the present true and actual value of any item of such taxpayer's personal property.
404	422
405	423		[(c) (1) For the assessment years commencing October 1, 2006, October 1, 2007, October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, the annual declaration of tangible personal property that a taxpayer files with the assessor of the town, shall be accompanied by a supplement to said declaration on which the taxpayer shall provide the following information for machinery and equipment eligible for a grant pursuant to section 12-94b or 12-94f: (A) The assessment year during which such property was acquired and installed; (B) the original cost of acquisition for such property, including charges for such property's transportation and installation; (C) the value of such property depreciated in accordance with the schedule provided by the assessor; (D) the total of the original cost of acquisition for all such property; and (E) the total depreciated value of such property for all such property. The assessor shall provide a declaration of tangible personal property, together with such supplement, to the owner of each manufacturing facility, as defined in subparagraph (A) of subdivision (72) of section 12-81, and to the owner of each facility engaged in biotechnology, as defined in said subparagraph.
406	424
407	425		(2) For the assessment years commencing October 1, 2006, October 1, 2007, October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, the assessor of each town shall determine the depreciated value of machinery and equipment, for the purposes of this section, section 12-94b and section 12-94f, in accordance with the method said assessor used to determine the depreciated value of the same or similar machinery and equipment for the assessment year commencing October 1, 2005. The supplement to the declaration of tangible personal property the assessor provides, pursuant to subdivision (1) of this subsection, for the assessment year commencing October 1, 2006, shall not reflect an alteration of the depreciation schedule that would result in an assessment increase for any such property, over the assessment of such property for the assessment year commencing October 1, 2005, and the supplement to such declaration the assessor provides for the assessment years commencing October 1, 2007, October 1, 2008, October 1, 2009, October 1, 2010, and October 1, 2011, shall not reflect an alteration of the depreciation schedule that would result in an assessment increase for any such property, over the assessment of such property for the preceding assessment year.]
408	426
409	427		Sec. 4. Subdivision (72) of section 12-81 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
410	428
411	429		(72) (A) Effective for assessment years commencing on or after October 1, 2002, but prior to assessment years commencing on or after October 1, 2011, new machinery and equipment, as defined in this subdivision, acquired after October 1, 1990, and prior to October 1, 2011, and newly-acquired machinery and equipment, as defined in this subdivision, acquired on or after July 1, 1992, and prior to October 1, 2011, by the person claiming exemption under this subdivision, provided this exemption shall only be applicable in the five full assessment years following the assessment year in which such machinery or equipment is acquired, subject to the provisions of subparagraph (B) of this subdivision. Machinery and equipment acquired on or after July 1, 1996, and prior to October 1, 2011, and used in connection with biotechnology shall qualify for the exemption under this subdivision. Machinery and equipment acquired on or after July 1, 2006, and used in connection with recycling shall qualify for the exemption under this subdivision. For the purposes of this subdivision: (i) "Machinery" and "equipment" means tangible personal property which is installed in a manufacturing facility and claimed on the owner's federal income tax return as either five-year property or seven-year property, as those terms are defined in Section 168(e) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and the predominant use of which is for manufacturing, processing or fabricating; for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing; for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis; for measuring or testing or for metal finishing; or used in the production of motion pictures, video and sound recordings. "Machinery" means the basic machine itself, including all of its component parts and contrivances such as belts, pulleys, shafts, moving parts, operating structures and all equipment or devices used or required to control, regulate or operate the machinery, including, without limitation, computers and data processing equipment, together with all replacement and repair parts therefor, whether purchased separately or in conjunction with a complete machine, and regardless of whether the machine or component parts thereof are assembled by the taxpayer or another party. "Equipment" means any device separate from machinery but essential to a manufacturing, processing or fabricating process. (ii) "Manufacturing facility" means that portion of a plant, building or other real property improvement used for manufacturing, processing or fabricating, for research and development, including experimental or laboratory research and development, design or engineering directly related to manufacturing, for the significant servicing, overhauling or rebuilding of machinery and equipment for industrial use or the significant overhauling or rebuilding of other products on a factory basis, for measuring or testing or for metal finishing. (iii) "Manufacturing" means the activity of converting or conditioning tangible personal property by changing the form, composition, quality or character of the property for ultimate sale at retail or use in the manufacturing of a product to be ultimately sold at retail. Changing the quality of property shall include any substantial overhaul of the property that results in a significantly greater service life than such property would have had in the absence of such overhaul or with significantly greater functionality within the original service life of the property, beyond merely restoring the original functionality for the balance of the original service life. (iv) "Fabricating" means to make, build, create, produce or assemble components or tangible personal property work in a new or different manner, but does not include the presorting, sorting, coding, folding, stuffing or delivery of direct or indirect mail distribution services. (v) "Processing" means the physical application of the materials and labor in a manufacturing process necessary to modify or change the characteristics of tangible personal property. (vi) "Measuring or testing" includes both nondestructive and destructive measuring or testing, and the alignment and calibration of machinery, equipment and tools, in the furtherance of the manufacturing, processing or fabricating of tangible personal property. (vii) "Biotechnology" means the application of technologies, including recombinant DNA techniques, biochemistry, molecular and cellular biology, genetics and genetic engineering, biological cell fusion techniques, and new bioprocesses, using living organisms, or parts of organisms, to produce or modify products, to improve plants or animals, to develop microorganisms for specific uses, to identify targets for small molecule pharmaceutical development, or to transform biological systems into useful processes and products. (viii) "Recycling" means the processing of solid waste to reclaim material, as defined in section 22a-260;
412	430
413		-	(B) Any person who on October first in any year holds title to machinery and equipment for which such person desires to claim the exemption provided in this subdivision shall file with the assessor or board of assessors in the municipality in which the machinery or equipment is located, on or before the first day of November in such year, a list of such machinery or equipment together with written application claiming such exemption. [on a form prescribed by the Secretary of the Office of Policy and Management.] Such application shall include the taxpayer identification number assigned to the claimant by the Commissioner of Revenue Services and the federal employer identification number assigned to the claimant by the Secretary of the Treasury. If title to such equipment is held by a person other than the person claiming the exemption, the claimant shall include on such person's application information as to the portion of the total acquisition cost incurred by such person, and on or before the first day of November in such year, the person holding title to such machinery and equipment shall file a list of such machinery with the assessor of the municipality in which the manufacturing facility of the claimant is located. Such person shall include on the list information as to the portion of the total acquisition cost incurred by such person. Commercial or financial information in any application or list filed under this section shall not be open for public inspection, provided such information is given in confidence and is not available to the public from any other source. The provisions of this subdivision regarding the filing of lists and information shall not supersede the requirements to file tax lists under sections 12-41, 12-42 and 12-57a. In substantiation of such claim, the claimant and the person holding title to machinery and equipment for which exemption is claimed shall present to the assessor or board of assessors such supporting documentation as said secretary may require, including, but not limited to, invoices, bills of sale, contracts for lease and bills of lading and shall, upon request, present to the secretary or the secretary's designee a copy of each applicable federal income tax return and accompanying schedules. In lieu of submitting each applicable federal income tax return and accompanying schedules, a claimant and person holding title to machinery and equipment for which an exemption is claimed may, upon approval of said secretary, submit copies of applicable schedules accompanied by a sworn affidavit stating that such schedules were filed as part of such claimant's or person's federal income tax return. Failure to file such application in this manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year, unless an extension of time is allowed pursuant to section 12-81k. If title to exempt machinery is conveyed subsequent to October first in any assessment year, entitlement to such exemption shall terminate for the next assessment year and there shall be no pro rata application of the exemption unless such machinery or equipment continues to be leased by the manufacturer who claimed and was approved for the exemption in the previous assessment year. Machinery or equipment shall not be eligible for exemption upon transfer from a seller to a related business or from a lessor to a lessee except to the extent it would have been eligible for exemption by the seller or the lessor, as the case may be. For the purposes of this subdivision, "related business" means: (i) A corporation, limited liability company, partnership, association or trust controlled by the taxpayer; (ii) an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer; (iii) a corporation, limited liability company, partnership, association or trust controlled by an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer; or (iv) a member of the same controlled group as the taxpayer. For purposes of this subdivision, "control", with respect to a corporation, means ownership, directly or indirectly, of stock possessing fifty per cent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote. "Control", with respect to a trust, means ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital or profits interest in a partnership or association or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in Section 267(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, other than paragraph (3) of said Section 267(c);
	431	+	(B) Any person who on October first in any year holds title to machinery and equipment for which such person desires to claim the exemption provided in this subdivision shall file with the assessor or board of assessors in the municipality in which the machinery or equipment is located, on or before the first day of November in such year, a list of such machinery or equipment together with written application claiming such exemption. [on a form prescribed by the Secretary of the Office of Policy and Management.] Such application shall include the taxpayer identification number assigned to the claimant by the Commissioner of Revenue Services and the federal employer identification number assigned to the claimant by the Secretary of the Treasury. If title to such equipment is held by a person other than the person claiming the exemption, the claimant shall include on such person's application information as to the portion of the total acquisition cost incurred by such person, and on or before the first day of November in such year, the person holding title to such machinery and equipment shall file a list of such machinery with the assessor of the municipality in which the manufacturing facility of the claimant is located. Such person shall include on the list information as to the portion of the total acquisition cost incurred by such person. Commercial or financial information in any application or list filed under this section shall not be open for public inspection, provided such information is given in confidence and is not available to the public from any other source. The provisions of this subdivision regarding the filing of lists and information shall not supersede the requirements to file tax lists under sections 12-41, 12-42 and 12-57a. In substantiation of such claim, the claimant and the person holding title to machinery and equipment for which exemption is claimed shall present to the assessor or board of assessors such supporting documentation as said secretary may require, including, but not limited to, invoices, bills of sale, contracts for lease and bills of lading and shall, upon request, present to the secretary or the secretary's designee a copy of each applicable federal income tax return and accompanying schedules. In lieu of submitting each applicable federal income tax return and accompanying schedules, a claimant and person holding title to machinery and equipment for which an exemption is claimed may, upon approval of said secretary, submit copies of applicable schedules accompanied by a sworn affidavit stating that such schedules were filed as part of such claimant's or person's federal income tax return. Failure to file such application in this manner and form within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year, unless an extension of time is allowed pursuant to section 12-81k, as amended by this act. If title to exempt machinery is conveyed subsequent to October first in any assessment year, entitlement to such exemption shall terminate for the next assessment year and there shall be no pro rata application of the exemption unless such machinery or equipment continues to be leased by the manufacturer who claimed and was approved for the exemption in the previous assessment year. Machinery or equipment shall not be eligible for exemption upon transfer from a seller to a related business or from a lessor to a lessee except to the extent it would have been eligible for exemption by the seller or the lessor, as the case may be. For the purposes of this subdivision, "related business" means: (i) A corporation, limited liability company, partnership, association or trust controlled by the taxpayer; (ii) an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer; (iii) a corporation, limited liability company, partnership, association or trust controlled by an individual, corporation, limited liability company, partnership, association or trust that is in control of the taxpayer; or (iv) a member of the same controlled group as the taxpayer. For purposes of this subdivision, "control", with respect to a corporation, means ownership, directly or indirectly, of stock possessing fifty per cent or more of the total combined voting power of all classes of the stock of such corporation entitled to vote. "Control", with respect to a trust, means ownership, directly or indirectly, of fifty per cent or more of the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of a capital or profits interest in a partnership or association or of a beneficial interest in a trust shall be determined in accordance with the rules for constructive ownership of stock provided in Section 267(c) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, other than paragraph (3) of said Section 267(c);
414	432
415	433		(C) Any person claiming the exemption provided under this subdivision for machinery or equipment shall not be eligible to claim the exemption provided under subdivision (60) of this section or subdivision (70) of this section for the same machinery or equipment. The state and the municipality and district shall hold a security interest, as defined in subdivision (35) of subsection (b) of section 42a-1-201, in any machinery or equipment which is exempt from taxation pursuant to this subdivision, in an amount equal to the tax revenue reimbursed or lost, as the case may be, which shall be subordinate to any purchase money security interest, as defined in section 42a-9-103a. Such security interest shall be enforceable against the claimant for a period of five years after the last assessment year in which such exemption was received in any case in which such person ceases all manufacturing or biotechnology operations or moves such manufacturing or biotechnology operations entirely out of this state. Any assessor who has granted an exemption under this subdivision shall provide written notification to the secretary of the cessation of such operations or the move of such operations entirely out of this state. Such notification may be made at any time after the October first of the last assessment year in which such exemption is granted and before the September thirtieth that is five years after the conclusion of said assessment year. Upon receiving such notification and complying with the provisions of section 12-35a, the state shall have a lien upon the machinery or equipment situated in this state and owned by the person that ceased all business operations or moved such operations entirely out of this state. Notwithstanding the provisions of section 12-35a, the total amount of the reimbursement made by the state for the property tax exemptions granted to the person under the provisions of this subdivision, shall be deemed to be the amount of the tax which such person failed to pay. Notwithstanding said section 12-35a, the information required to be included in the notice of lien for such tax shall be as follows: (i) The owner of the property upon which the lien is claimed, (ii) the business address or residence address of such owner, (iii) the specific property claimed to be subject to such lien, (iv) the location of such property at the time it was last made tax-exempt pursuant to this subdivision, (v) the total amount of the reimbursement made by the state for the property tax exemptions granted to such owner under the provisions of this subdivision, and (vi) the tax period or periods for which such lien is claimed. If more than one agency of the state perfects such a notice of lien on the same day, the priority of such liens shall be determined by the time of day such liens were perfected, and if perfected at the same time, the lien for the highest amount shall have priority. In addition to the other remedies provided in this subdivision, the Attorney General, upon request of the secretary, may bring a civil action in a court of competent jurisdiction to recover the amount of tax revenue reimbursed by the state from any person who received an exemption under this subdivision. The following shall not be eligible for the exemption provided under this subdivision: (I) A public service company, as defined in section 16-1; and (II) any provider, directly or indirectly, of electricity, oil, water or gas;
416	434
417	435		(D) A claim for property tax exemption under this subdivision may be denied by the assessor or board of assessors of a town, consolidated town and city or consolidated town and borough, with the consent of the chief executive officer thereof, if the claimant is delinquent in a property tax payment to such town, consolidated town and city or consolidated town and borough, pursuant to section 12-146, for property owned by such claimant. Before any such claim is denied, the assessor or board of assessors shall send written notice to the claimant, stating that the claimant may pay the amount of such delinquent tax or enter into an agreement with such town, consolidated town and city or consolidated town and borough for the payment thereof, by the date set forth in such notice, provided, such date shall not be less than thirty days after the date of such notice. Failure on the part of the claimant to pay the amount of the delinquent tax or enter into an agreement to pay the amount thereof by said date shall result in a disallowance of the exemption being claimed;
418	436
419	437		[(E) The secretary, in the secretary's discretion, may deny any claim for exemption under the provisions of this subdivision for new machinery and equipment by a claimant who is delinquent in the payment of corporation business tax imposed under chapter 208, as reported on the list provided by the Commissioner of Revenue Services pursuant to subsection (b) of section 12-7a and who qualified for exemption under this subdivision in the preceding year. On or before September first annually, commencing September 1, 1998, the secretary shall send a written notice to any claimant identified on said list and to the assessor of the town in which the property is subject to taxation, stating that the property tax exemption allowed by this subdivision for the assessment date following the date on which such notice is sent, shall be denied by the assessor of the town in which the property of the taxpayer is subject to taxation unless the taxpayer provides written documentation from the Department of Revenue Services that the delinquency has been cleared. Such written documentation shall substantiate that the delinquency was cleared on or before the statutory date for the filing of an application for exemption under this subdivision, provided, if a taxpayer receives an extension of the filing date pursuant to section 12-81k, the date by which the taxpayer shall be required to clear such tax delinquency shall be extended for a like period of time. No assessor shall approve an application for the exemption under this subdivision that is not accompanied by the written documentation required from a claimant who was sent a notification by the Secretary of the Office of Policy and Management;]
420	438
421		-	Sec. 5. Section 27-7 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	439	+	Sec. 5. Section 12-81k of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	440	+
	441	+	Whenever any person claiming the exemption from property tax under the provisions of subdivisions (59) [,] and (60) [, (70), (72) and (74)] of section 12-81, as amended by this act, has failed to file a claim with the assessor or board of assessors as required in said subdivisions, the assessor or board of assessors, upon receipt of a request from such person, may allow an extension of time until the fifteenth day of December for the filing of such claim, provided whenever an extension of time is so allowed, such person shall be required to pay a fee for late filing to the municipality in which the property, with respect to which such claim is submitted, is situated, unless such fee is waived by the assessor or board of assessors. Said fee shall be calculated as follows: If the assessed value of the property with respect to which such claim is submitted is one hundred thousand dollars or less, said fee shall be fifty dollars; if the assessed value of the property with respect to which such claim is submitted is greater than one hundred thousand dollars but less than two hundred fifty thousand dollars, said fee shall be one hundred fifty dollars; if the assessed value of the property with respect to which such claim is submitted is equal to or greater than two hundred fifty thousand dollars but less than five hundred thousand dollars, said fee shall be two hundred fifty dollars; if the assessed value of the property with respect to which such claim is submitted is equal to or greater than five hundred thousand dollars, said fee shall be five hundred dollars. If any person is granted an extension of the November first date for filing a tax list in accordance with section 12-42, the date by which he shall be required to claim an exemption under subdivision (59) [,] or (60) [, (70), (72) or (74)] of section 12-81, as amended by this act, shall be automatically extended to the fifteenth day of December and such person shall not be required to request an extension of the filing date for such claim.
	442	+
	443	+	Sec. 6. Section 12-94e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	444	+
	445	+	Whenever any person claiming the exemption from property tax under the provisions of subdivision (59) [,] or (60) [, (70), (72) or (74)] of section 12-81, as amended by this act, has failed to file a claim with the assessor or board of assessors as required in said subdivisions and has further failed to apply for an extension of time under section 12-81k, as amended by this act, the municipality, upon receipt of a request from such person, may, by vote of its legislative body, grant such exemption according to criteria established by the municipality, including, but not limited to, allowing for any hardship experienced by the person which may account for the failure to claim the exemption or to file for an extension of time and whether the exemption would provide a net benefit to economic development in the municipality. No payment in lieu of tax under this chapter shall be made with regard to any property exempted from tax under this section.
	446	+
	447	+	Sec. 7. Subsection (a) of section 12-120b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	448	+
	449	+	(a) As used in this section:
	450	+
	451	+	(1) "Claimant" means a person, company, limited liability company, firm, association, corporation or other business entity having received approval for financial assistance from a town's assessor or a municipal official;
	452	+
	453	+	(2) "Financial assistance" means a property tax exemption, property tax credit or rental rebate for which the state of Connecticut provides direct or indirect reimbursement; and
	454	+
	455	+	(3) "Program" means (A) property tax exemptions under section 12-81g or subdivision (55), (59) [,] or (60) [, (70), (72) or (74)] of section 12-81, as amended by this act, (B) tax relief pursuant to section 12-129d or 12-170aa, and (C) rebates under section 12-170d.
	456	+
	457	+	Sec. 8. Subdivision (4) of subsection (d) of section 12-120b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	458	+
	459	+	(4) The secretary shall notify each claimant of the final modification or denial of financial assistance as claimed, in accordance with the procedure set forth in this subsection. A copy of the notice of final modification or denial shall be sent concurrently to the assessor or municipal official who approved such financial assistance. With respect to property tax exemptions under section 12-81g or subdivision (55), (59) [,] or (60) [or (70)] of section 12-81, as amended by this act, and tax relief pursuant to section 12-129d or 12-170aa, the notice pursuant to this subdivision shall be sent not later than one year after the date claims for financial assistance for each such program are filed with the secretary. For the property tax [exemptions] exemption under subdivision (72) [or (74)] of section 12-81, as amended by this act, such notice shall be sent not later than the date by which a final modification to the payment for such program must be reflected in the certification of the secretary to the Comptroller. For the program of rebates under section 12-170d, such notice shall be sent not later than the date by which the secretary certifies the amounts of payment to the Comptroller.
	460	+
	461	+	Sec. 9. Section 27-7 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
422	462
423	463		The first [and second companies] company of the Governor's Horse [Guards] Guard may [each] consist of one major, one captain, two first lieutenants, two second lieutenants, one cornet with the rank of second lieutenant, one master sergeant, one first sergeant, two staff sergeants, twelve sergeants, twelve corporals, thirty-two privates first class and sixty-four privates.
424	464
425		-	Sec. 6. Section 27-15 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	465	+	Sec. 10. Section 27-15 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
426	466
427	467		The Governor shall appoint the military staff that shall consist of the Adjutant General, who shall be chief of staff with the rank of lieutenant general; the assistant adjutant generals, one of whom shall serve as deputy chief of staff as provided under subsection (c) of section 27-24; the chief of staff for the Connecticut Air National Guard; an air aide-de-camp with the rank of colonel, who shall be the senior aviation officer of the Connecticut National Guard; a Surgeon General, who shall be the senior medical officer of the National Guard; one aide-de-camp with the rank of colonel from the United States Air Force Reserve; one aide-de-camp with the rank of captain from the United States Naval Reserve; one aide-de-camp with the rank of colonel from the United States Marine Corps Reserve; one aide-de-camp with the rank of colonel from the United States Army Reserve; one aide-de-camp with the rank of lieutenant commander from the United States Coast Guard Reserve; five aides-de-camp, two with the rank of colonel, two with the rank of lieutenant colonel and one with the rank of major, all of whom shall be from the National Guard; and two enlisted aides-de-camp with the rank of sergeant major from the National Guard. Members appointed from the armed forces of the state shall retain their federal or state grades and shall remain subject to duty therein and, if appointed to such staff in a rank lower than the highest grade attained in federal or state service, shall serve on the staff in their highest recognized grade. Any requirement of this section that any member of the Governor's military staff shall be a member of, or hold any rank in, the National Guard shall be inapplicable whenever the National Guard is in active service with the Army, Navy or Air Force of the United States and at such time the military staff of the Governor may be appointed by the Governor from the organized or unorganized militia, ex-members of the United States Army or Navy or the Connecticut National Guard, or from civil life; and in addition to the active military staff the Governor may, at said Governor's discretion, appoint honorary staff members from the former National Guard or naval militia then on active military duty. The Governor, at any other time, may appoint honorary staff members to the Connecticut National Guard without regard to affiliation who shall serve without the pay, honors, privileges and benefits afforded the active staff members, including, but not limited to, allowances and tuition waivers. The majors commandant of the first and second companies Governor's Foot Guards and the Governor's Horse [Guards] Guard shall be ex-officio members of the Governor's military staff. The Governor shall also appoint the immediate predecessors of such majors commandant to serve as additional ex-officio members. In addition to the above-named officers, the Governor shall appoint three additional staff members, one of whom shall be a colonel or of equivalent naval rank and two of whom shall be majors or of equivalent naval rank.
428	468
429		-	Sec. 7. Subsection (a) of section 31-71b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	469	+	Sec. 11. Subsection (a) of section 31-71b of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
430	470
431	471		(a) [Each] (1) Except as provided in subdivision (2) of this subsection, each employer, [by himself, his] or the agent or representative of an employer, shall pay weekly all moneys due each employee on a regular pay day, designated in advance by the employer, in cash, by negotiable checks or, upon an employee's written request, by credit to such employee's account in any bank [which] that has agreed with the employer to accept such wage deposits.
432	472
433	473		(2) The Comptroller shall pay all wages due each state employee, as defined in section 5-196, by credit to such employee's account in any bank that has agreed with the Comptroller to accept such wage deposits.
434	474
435		-	Sec. 8. Subsection (c) of section 32-601 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	475	+	Sec. 12. Subsection (c) of section 32-601 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
436	476
437	477		(c) (1) The board of directors shall annually elect one of its members as vice-chairperson and shall elect other of its members as officers, adopt a budget and bylaws, designate an executive committee, report semiannually to the appointing authorities with respect to operations, finances and achievement of its economic development objectives, be accountable to and cooperate with the state whenever, pursuant to the provisions of sections 32-600 to 32-611, inclusive, as amended by this act, the state may audit the authority or any project of the authority, as defined in section 32-600, or at any other time as the state may inquire as to either, including allowing the state reasonable access to any such project and to the records of the authority and exercise the powers set forth in section 32-602, as amended by this act.
438	478
439		-	(2) The authority shall have an executive director [, who shall be a member of the staff of the Office of Policy and Management and shall act as project comptroller pursuant to subparagraph (A) of subdivision (1) of section 32-655a. The executive director] who shall be ~~appointed by the board of directors and shall be~~ the chief administrative officer of the authority. The executive director shall not be a member of the board of directors ~~and shall be exempt from classified service~~.
	479	+	(2) The authority shall have an executive director [, who shall be a member of the staff of the Office of Policy and Management and shall act as project comptroller pursuant to subparagraph (A) of subdivision (1) of section 32-655a. The executive director] who shall be the chief administrative officer of the authority. The executive director shall not be a member of the board of directors.
440	480
441	481		(3) Members of the board of directors shall receive no compensation for the performance of their duties hereunder but shall be reimbursed for all expenses reasonably incurred in the performance thereof.
442	482
443		-	Sec. 9. Subsection (e) of section 32-602 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	483	+	Sec. 13. Subsection (e) of section 32-602 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
444	484
445	485		(e) The authority and the Secretary of the Office of Policy and Management may enter into a memorandum of understanding pursuant to which: (1) All administrative support and services, including all staff support, necessary for the operations of the authority are provided by the Office of Policy and Management, [on and after July 1, 2010, and provision is made for continuity of credited service in the state employee retirement system for any employees of the authority hired by the Office of Policy and Management,] (2) the Office of Policy and Management is authorized to administer contracts and accounts of the authority, and (3) provision is made for the coordination of management and operational activities at the convention center facilities and the stadium facility, that may include: (A) Provision for joint procurement and contracting, (B) the sharing of services and resources, (C) the coordination of promotional and booking activities, and (D) other arrangements designed to enhance facility utilization and revenues, reduce operating costs or achieve operating efficiencies. The terms and conditions of such memorandum of understanding, including provisions with respect to the reimbursement by the authority to the Office of Policy and Management of the costs of such administrative support and services, shall be as the authority and the Secretary of the Office of Policy and Management determine to be appropriate.
446	486
447		-	Sec. 10. (NEW) (Effective July 1, 2011) The Office of Policy and Management shall (1) develop and implement an integrated set of policies governing the use of information and telecommunications systems for state agencies, and (2) develop a series of comprehensive standards and planning guidelines pertaining to the development, acquisition, implementation, oversight and management of information and telecommunication systems for state agencies.
	487	+	Sec. 14. (NEW) (Effective July 1, 2011) The Office of Policy and Management shall (1) develop and implement an integrated set of policies governing the use of information and telecommunications systems for state agencies, and (2) develop a series of comprehensive standards and planning guidelines pertaining to the development, acquisition, implementation, oversight and management of information and telecommunication systems for state agencies.
448	488
449		-	Sec. 11. ~~Sections 12-94b, 12-94c, 12-94f and 12-94g~~ of the general statutes ~~are~~ repealed. (Effective July 1, 2011~~, and applicable to assessment years commencing on or after October 1, 2011~~)
	489	+	Sec. 15. Subsection (g) of section 5-270 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
450	490
451		-	Sec. 12. Sections 13b-39h, 15-155, 15-155d, 15-155e, 31-283a and 32-9s of the general statutes are repealed. (Effective July 1, 2011)
	491	+	(g) "Managerial employee" means any individual in a position in which the principal functions are characterized by [not fewer than two] one of the following: [, provided for any position in any unit of the system of higher education, one of such two functions shall be as specified in subdivision (4) of this subsection:] (1) Responsibility for direction of a subunit or facility of a major division of an agency or assignment to an agency head's staff; (2) development, implementation [and] or evaluation of goals and objectives consistent with agency mission and policy; (3) participation in the formulation of agency policy; or (4) a major role in the administration of collective bargaining agreements or major personnel decisions, or both, including staffing, hiring, firing, evaluation, promotion and training of employees.
	492	+
	493	+	Sec. 16. Section 29-4 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
	494	+
	495	+	On and after January 1, 2006, the Commissioner of Public Safety shall appoint and maintain a minimum of one thousand two hundred forty-eight sworn state police personnel to efficiently maintain the operation of the division. On or after June 6, 1990, the commissioner shall appoint from among such personnel not more than three lieutenant colonels who shall be in the unclassified service as provided in section 5-198. Any permanent employee in the classified service who accepts appointment to the position of lieutenant colonel in the unclassified service may return to the classified service at such employee's former rank. [The position of major in the classified service shall be abolished on July 1, 1999, but any existing position of major in the classified service may continue until termination of service.] The commissioner shall appoint not more than [seven] twelve majors who shall be in the [unclassified] classified service. [as provided in section 5-198.] The position of major in the unclassified service shall be abolished on July 1, 2011. Any permanent employee in the classified service who accepts appointment to the position of major in the unclassified service prior to July 1, 2011, may return to the classified service at such permanent employee's former rank. The commissioner, subject to the provisions of chapter 67, shall appoint such numbers of captains, lieutenants, sergeants, detectives and corporals as the commissioner deems necessary to officer efficiently the state police force. The commissioner may appoint a Deputy State Fire Marshal who shall be in the unclassified service as provided in section 5-198. Any permanent employee in the classified service who accepts appointment to the position of Deputy State Fire Marshal in the unclassified service may return to the classified service at such employee's former rank, class or grade, whichever is applicable. The commissioner shall establish such divisions as the commissioner deems necessary for effective operation of the state police force and consistent with budgetary allotments, a Criminal Intelligence Division and a state-wide organized crime investigative task force to be engaged throughout the state for the purpose of preventing and detecting any violation of the criminal law. The head of the Criminal Intelligence Division shall be of the rank of sergeant or above. The head of the state-wide organized crime investigative task force shall be a police officer. Salaries of the members of the Division of State Police within the Department of Public Safety shall be fixed by the Commissioner of Administrative Services as provided in section 4-40. State police personnel may be promoted, demoted, suspended or removed by the commissioner, but no final dismissal from the service shall be ordered until a hearing has been had before said commissioner on charges preferred against such officer. Each state police officer shall, before entering upon such officer's duties, be sworn to the faithful performance of such duties. The Commissioner of Public Safety shall designate an adequate patrol force for motor patrol work exclusively.
	496	+
	497	+	Sec. 17. Subdivision (74) of section 12-81 and sections 12-94b, 12-94c, 12-94f and 12-94g of the general statutes are repealed. (Effective July 1, 2011, and applicable to assessment years commencing on or after October 1, 2011)
	498	+
	499	+	Sec. 18. Sections 15-155, 15-155d, 15-155e and 31-283a of the general statutes are repealed. (Effective July 1, 2011)
452	500
453	501
454	502
455	503
456	504		This act shall take effect as follows and shall amend the following sections:
457	505		Section 1 July 1, 2011 7-127d(a)
458	506		Sec. 2 July 1, 2011 7-127e
459	507		Sec. 3 July 1, 2011 12-63
460	508		Sec. 4 July 1, 2011 12-81(72)
461		-	Sec. 5 July 1, 2011 27-7
462		-	Sec. 6 July 1, 2011 27-15
463		-	Sec. 7 July 1, 2011 31-71b(a)
464		-	Sec. 8 July 1, 2011 32-601(c)
465		-	Sec. 9 July 1, 2011 32-602(e)
466		-	Sec. 10 July 1, 2011 New section
467		-	Sec. 11 July 1, 2011, and applicable to assessment years commencing on or after October 1, 2011 Repealer section
468		-	Sec. 12 July 1, 2011 Repealer section
	509	+	Sec. 5 July 1, 2011 12-81k
	510	+	Sec. 6 July 1, 2011 12-94e
	511	+	Sec. 7 July 1, 2011 12-120b(a)
	512	+	Sec. 8 July 1, 2011 12-120b(d)(4)
	513	+	Sec. 9 July 1, 2011 27-7
	514	+	Sec. 10 July 1, 2011 27-15
	515	+	Sec. 11 July 1, 2011 31-71b(a)
	516	+	Sec. 12 July 1, 2011 32-601(c)
	517	+	Sec. 13 July 1, 2011 32-602(e)
	518	+	Sec. 14 July 1, 2011 New section
	519	+	Sec. 15 July 1, 2011 5-270(g)
	520	+	Sec. 16 July 1, 2011 29-4
	521	+	Sec. 17 July 1, 2011, and applicable to assessment years commencing on or after October 1, 2011 Repealer section
	522	+	Sec. 18 July 1, 2011 Repealer section
469	523
470	524		This act shall take effect as follows and shall amend the following sections:
471	525
472	526		Section 1
473	527
474	528		July 1, 2011
475	529
476	530		7-127d(a)
477	531
478	532		Sec. 2
479	533
480	534		July 1, 2011
481	535
482	536		7-127e
483	537
484	538		Sec. 3
485	539
486	540		July 1, 2011
487	541
488	542		12-63
489	543
490	544		Sec. 4
491	545
492	546		July 1, 2011
493	547
494	548		12-81(72)
495	549
496	550		Sec. 5
497	551
498	552		July 1, 2011
499	553
500		-	~~27-7~~
	554	+	12-81k
501	555
502	556		Sec. 6
503	557
504	558		July 1, 2011
505	559
506		-	~~27-15~~
	560	+	12-94e
507	561
508	562		Sec. 7
509	563
510	564		July 1, 2011
511	565
512		-	~~31-71b~~(a)
	566	+	12-120b(a)
513	567
514	568		Sec. 8
515	569
516	570		July 1, 2011
517	571
518		-	~~32-601~~(c)
	572	+	12-120b(d)(4)
519	573
520	574		Sec. 9
521	575
522	576		July 1, 2011
523	577
524		-	~~32-602(e)~~
	578	+	27-7
525	579
526	580		Sec. 10
527	581
528	582		July 1, 2011
529	583
	584	+	27-15
	585	+
	586	+	Sec. 11
	587	+
	588	+	July 1, 2011
	589	+
	590	+	31-71b(a)
	591	+
	592	+	Sec. 12
	593	+
	594	+	July 1, 2011
	595	+
	596	+	32-601(c)
	597	+
	598	+	Sec. 13
	599	+
	600	+	July 1, 2011
	601	+
	602	+	32-602(e)
	603	+
	604	+	Sec. 14
	605	+
	606	+	July 1, 2011
	607	+
530	608		New section
531	609
532		-	Sec. 11
	610	+	Sec. 15
	611	+
	612	+	July 1, 2011
	613	+
	614	+	5-270(g)
	615	+
	616	+	Sec. 16
	617	+
	618	+	July 1, 2011
	619	+
	620	+	29-4
	621	+
	622	+	Sec. 17
533	623
534	624		July 1, 2011, and applicable to assessment years commencing on or after October 1, 2011
535	625
536	626		Repealer section
537	627
538		-	Sec. 12
	628	+	Sec. 18
539	629
540	630		July 1, 2011
541	631
542	632		Repealer section
543	633
	634	+	Statement of Purpose:
544	635
	636	+	To implement the Governor's budget recommendations.
545	637
546		-	FIN Joint Favorable Subst.
547		-
548		-	FIN
549		-
550		-	Joint Favorable Subst.
	638	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]