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General Assembly Substitute Bill No. 5541
January Session, 2019
AN ACT AUTHORIZING THE WAIVER OF CERTAIN PENALTIES
RELATED TO A GRAND L IST EXEMPTION.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective from passage) Notwithstanding the provisions of 1
sections 12-41, 12-42 and 12-57 of the general statutes or any special 2
act, municipal charter or ordinance, any person otherwise eligible for a 3
2017 grand list exemption pursuant to subdivision (76) of section 12-81 4
of the general statutes, in the town of Bloomfield, except that such 5
person failed to file the required personal property declaration by the 6
extended deadline of November 24, 2017, that such person was 7
granted, may be regarded as having filed said declaration in a timely 8
manner if such person filed said declaration not later than forty-five 9
days after said declaration was originally due. Upon verification of the 10
exemption eligibility of the machinery and equipment included in such 11
declaration, the assessor may approve the exemption for such 12
property. If taxes or a penalty, or both, have been paid on the property 13
for which such exemption is approved, the town of Bloomfield may 14
reimburse such person in an amount equal to the amount by which 15
such taxes exceed the taxes payable, or in an amount equal to the full 16
amount of the penalty assessed and paid, or both, as applicable. If a 17
penalty was assessed but is unpaid, the town of Bloomfield may cancel 18
such penalty. 19 Substitute Bill No. 5541
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This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
PD Joint Favorable Subst.