9 | 16 | | |
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10 | 17 | | |
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11 | 18 | | |
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12 | 19 | | AN ACT CONCERNING TH E FAILURE TO FILE FOR CERTAIN GRAND |
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13 | 20 | | LIST EXEMPTIONS AND THE RENEWAL OF CERTA IN TEMPORARY |
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14 | 21 | | NOTES ISSUED BY A MUNICIPALITY. |
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15 | 22 | | Be it enacted by the Senate and House of Representatives in General |
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16 | 23 | | Assembly convened: |
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17 | 24 | | |
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18 | 25 | | Section 1. (Effective from passage) Notwithstanding the provisions of 1 |
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19 | 26 | | subparagraph (A) of subdivision (7) of section 12-81 of the general 2 |
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20 | 27 | | statutes and section 12-87a of the general statutes, any person 3 |
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21 | 28 | | otherwise eligible for a 2017 grand list exemption for all or part of the 4 |
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22 | 29 | | assessment year pursuant to said subdivision (7) in the city of New 5 |
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23 | 30 | | Haven, except that such person failed to file the required statement 6 |
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24 | 31 | | within the time period prescribed, shall be regarded as having filed 7 |
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25 | 32 | | such statement in a timely manner if such person files such statement 8 |
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26 | 33 | | not later than thirty days after the effective date of this section and 9 |
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27 | 34 | | pays the late filing fee pursuant to section 12-87a of the general 10 |
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28 | 35 | | statutes. Upon confirmation of the receipt of such fee and verification 11 |
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29 | 36 | | of the exemption eligibility of such property, the assessor shall 12 |
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30 | 37 | | approve the exemption for such property. If taxes, interest or penalties 13 |
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31 | 38 | | have been paid on the property for which such exemption is approved, 14 |
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32 | 39 | | the city of New Haven shall reimburse such person in an amount equal 15 |
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33 | 40 | | to the amount by which such taxes, interest and penalties exceed any 16 |
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44 | 50 | | otherwise eligible for a 2017 grand list exemption pursuant to said 21 |
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45 | 51 | | subdivision (7) in the town of Fairfield, except that such person failed 22 |
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46 | 52 | | to file the required exemption application within the time period 23 |
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47 | 53 | | prescribed, shall be regarded as having filed said application in a 24 |
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48 | 54 | | timely manner if such person files said application not later than thirty 25 |
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49 | 55 | | days after the effective date of this section and pays the late filing fee 26 |
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50 | 56 | | pursuant to section 12-87a of the general statutes. Upon confirmation 27 |
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51 | 57 | | of the receipt of such fee and verification of the exemption eligibility of 28 |
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52 | 58 | | such property, the assessor shall approve the exemption for such 29 |
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53 | 59 | | property. If taxes, interest or penalties have been paid on the property 30 |
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54 | 60 | | for which such exemption is approved, the town of Fairfield shall 31 |
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55 | 61 | | reimburse such person in an amount equal to the amount by which 32 |
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56 | 62 | | such taxes, interest and penalties exceed any taxes payable if the 33 |
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58 | 64 | | Sec. 3. (Effective from passage) Notwithstanding the provisions of 35 |
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59 | 65 | | subdivision (76) of section 12-81 of the general statutes, any person 36 |
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60 | 66 | | otherwise eligible for a 2018 grand list exemption pursuant to said 37 |
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61 | 67 | | subdivision (76) in the town of Windsor, except that such person failed 38 |
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62 | 68 | | to file the required exemption application within the time period 39 |
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63 | 69 | | prescribed, shall be regarded as having filed said application in a 40 |
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64 | 70 | | timely manner if such person files said application not later than thirty 41 |
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65 | 71 | | days after the effective date of this section, and pays the late filing fee 42 |
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66 | 72 | | pursuant to section 12-81k of the general statutes. Upon confirmation 43 |
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67 | 73 | | of the receipt of such fee and verification of the exemption eligibility of 44 |
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68 | 74 | | the machinery and equipment included in such application, the 45 |
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69 | 75 | | assessor shall approve the exemption for such property. If taxes have 46 |
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70 | 76 | | been paid on the property for which such exemption is approved, the 47 |
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71 | 77 | | town of Windsor shall reimburse such person in an amount equal to 48 |
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72 | 78 | | the amount by which such taxes exceed the taxes payable if the 49 |
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97 | | - | Statement of Legislative Commissioners: |
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98 | | - | In Section 4, "July" was changed to "January" for accuracy. |
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| 102 | + | Statement of Purpose: |
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| 103 | + | To allow (1) certain persons to file for property tax exemptions, |
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| 104 | + | notwithstanding certain statutory deadlines, and (2) the town of |
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| 105 | + | Woodbridge to renew certain temporary notes. |
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| 106 | + | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, |
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| 107 | + | except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is |
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| 108 | + | not underlined.] |
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