| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | General Assembly Proposed Bill No. 505 | |
| 2 | 2 | January Session, 2011 LCO No. 1726 | |
| 3 | 3 | Referred to Committee on Planning and Development | |
| 4 | 4 | Introduced by: | |
| 5 | 5 | SEN. MCKINNEY, 28th Dist. | |
| 6 | 6 | ||
| 7 | 7 | General Assembly | |
| 8 | 8 | ||
| 9 | 9 | Proposed Bill No. 505 | |
| 10 | 10 | ||
| 11 | 11 | January Session, 2011 | |
| 12 | 12 | ||
| 13 | 13 | LCO No. 1726 | |
| 14 | 14 | ||
| 15 | 15 | Referred to Committee on Planning and Development | |
| 16 | 16 | ||
| 17 | 17 | Introduced by: | |
| 18 | 18 | ||
| 19 | 19 | SEN. MCKINNEY, 28th Dist. | |
| 20 | 20 | ||
| 21 | 21 | AN ACT CONCERNING THE ASSESSMENT OF NEW CONSTRUCTION. | |
| 22 | 22 | ||
| 23 | 23 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 24 | 24 | ||
| 25 | 25 | That section 12-53a of the general statutes be amended to clarify that, notwithstanding section 12-55(b) of the general statutes or any other state or local statute, ordinance, regulation or provision of law, no town may perform an interim assessment on new construction or impose a tax upon new construction at any point before 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. | |
| 26 | 26 | ||
| 27 | 27 | Statement of Purpose: | |
| 28 | 28 | ||
| 29 | 29 | To clarify that towns may not under any circumstances impose taxes on new construction until at least a certificate of occupancy has been issued or the new construction has begun to be used for its intended purpose. |