Connecticut 2019 Regular Session

Connecticut Senate Bill SB01012 Compare Versions

Version 1 (Old)

Version 2 (New)

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7		-	General Assembly ~~Substitute~~ Bill No. 1012
	5	+	General Assembly Raised Bill No. 1012
8	6		January Session, 2019
	7	+	LCO No. 5540
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	10	+	Referred to Committee on PLANNING AND DEVELOPMENT
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	12	+
	13	+	Introduced by:
	14	+	(PD)
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14	19		AN ACT CONCERNING CE RTAIN MUNICIPAL PROPERTY T AX
15	20		APPEALS AND CONTINGE NCY AGREEMENTS FOR E XPERT
16	21		TESTIMONY IN SUCH APPEALS.
17	22		Be it enacted by the Senate and House of Representatives in General
18	23		Assembly convened:
19	24
20	25		Section 1. Section 12-117a of the general statutes is repealed and the 1
21	26		following is substituted in lieu thereof (Effective July 1, 2019): 2
22	27		(a) Any person, including any lessee of real property whose lease 3
23	28		has been recorded as provided in section 47-19 and who is bound 4
24	29		under the terms of his lease to pay real property taxes, claiming to be 5
25	30		aggrieved by the action of the board of tax review or the board of 6
26	31		assessment appeals, as the case may be, in any town or city may, 7
27	32		within two months from the date of the mailing of notice of such 8
28	33		action, make application, in the nature of an appeal therefrom, with 9
29	34		respect to the assessment list for the assessment year commencing 10
30	35		October 1, 1989, October 1, 1990, October 1, 1991, October 1, 1992, 11
31	36		October 1, 1993, October 1, 1994, or October 1, 1995, and with respect 12
32	37		to the assessment list for assessment years thereafter, to the superior 13
33		-	court for the judicial district in which such town or city is situated, 14
	38	+	court for the judicial district in which such town or city is situated, 14 Raised Bill No. 1012
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34	44		which shall be accompanied by a citation to such town or city to 15
35	45		appear before said court. Such citation shall be signed by the same 16
36	46		authority and such appeal shall be returnable at the same time and 17
37		-	served and returned in the same manner as is required in case of a 18 Substitute Bill No. 1012
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	47	+	served and returned in the same manner as is required in case of a 18
44	48		summons in a civil action. The authority issuing the citation shall take 19
45	49		from the applicant a bond or recognizance to such town or city, with 20
46	50		surety, to prosecute the application to effect and to comply with and 21
47	51		conform to the orders and decrees of the court in the premises. Any 22
48	52		such application shall be a preferred case, to be heard, unless good 23
49	53		cause appears to the contrary, at the first session, by the court or by a 24
50	54		committee appointed by the court. The pendency of such application 25
51	55		shall not suspend an action by such town or city to collect not more 26
52	56		than seventy-five per cent of the tax so assessed or not more than 27
53	57		ninety per cent of such tax with respect to any real property for which 28
54	58		the assessed value is five hundred thousand dollars or more, and upon 29
55	59		which such appeal is taken. If, during the pendency of such appeal, a 30
56	60		new assessment year begins, the applicant may amend his application 31
57	61		as to any matter therein, including an appeal for such new year, which 32
58	62		is affected by the inception of such new year and such applicant need 33
59	63		not appear before the board of tax review or board of assessment 34
60	64		appeals, as the case may be, to make such amendment effective. The 35
61	65		court shall have power to grant such relief as to justice and equity 36
62	66		appertains, upon such terms and in such manner and form as appear 37
63	67		equitable, and, if the application appears to have been made without 38
64	68		probable cause, may tax double or triple costs, as the case appears to 39
65	69		demand; and, upon all such applications, costs may be taxed at the 40
66	70		discretion of the court. If the assessment made by the board of tax 41
67	71		review or board of assessment appeals, as the case may be, is reduced 42
68	72		by said court, the applicant shall be reimbursed by the town or city for 43
69	73		any overpayment of taxes, together with interest and any costs 44
70	74		awarded by the court, or, at the applicant's option, shall be granted a 45
71	75		tax credit for such overpayment, interest and any costs awarded by the 46
72	76		court. Upon motion, said court shall, in event of such overpayment, 47
73	77		enter judgment in favor of such applicant and against such city or 48
74		-	town for the whole amount of such overpaymen t, less any lien 49
	78	+	town for the whole amount of such overpayment, less any lien 49 Raised Bill No. 1012
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75	84		recording fees incurred under sections 7-34a and 12-176, together with 50
76	85		interest and any costs awarded by the court. The amount to which the 51
77	86		assessment is so reduced shall be the assessed value of such property 52
78		-	on the grand lists for succeeding years until the tax assessor finds that 53 Substitute Bill No. 1012
	87	+	on the grand lists for succeeding years until the tax assessor finds that 53
	88	+	the value of the applicant's property has increased or decreased. 54
	89	+	(b) In an appeal brought pursuant to this section, no witness, except 55
	90	+	a certified public accountant, shall offer expert testimony concerning 56
	91	+	the value of the applicant's property if such witness is compensated on 57
	92	+	a contingency basis for such testimony. 58
	93	+	Sec. 2. Section 12-119 of the general statutes is repealed and the 59
	94	+	following is substituted in lieu thereof (Effective July 1, 2019): 60
	95	+	(a) When it is claimed that a tax has been laid on property not 61
	96	+	taxable in the town or city in whose tax list such property was set, or 62
	97	+	that a tax laid on property was computed on an assessment which, 63
	98	+	under all the circumstances, was manifestly excessive and could not 64
	99	+	have been arrived at except by disregarding the provisions of the 65
	100	+	statutes for determining the valuation of such property, the owner 66
	101	+	thereof or any lessee thereof whose lease has been recorded as 67
	102	+	provided in section 47-19 and who is bound under the terms of his 68
	103	+	lease to pay real property taxes, prior to the payment of such tax, may, 69
	104	+	in addition to the other remedies provided by law, make application 70
	105	+	for relief to the superior court for the judicial district in which such 71
	106	+	town or city is situated. Such application may be made within one year 72
	107	+	from the date as of which the property was last evaluated for purposes 73
	108	+	of taxation and shall be served and returned in the same manner as is 74
	109	+	required in the case of a summons in a civil action, and the pendency 75
	110	+	of such application shall not suspend action upon the tax against the 76
	111	+	applicant. In all such actions, the Superior Court shall have power to 77
	112	+	grant such relief upon such terms and in such manner and form as to 78
	113	+	justice and equity appertains, and costs may be taxed at the discretion 79
	114	+	of the court. If such assessment is reduced by said court, the applicant 80
	115	+	shall be reimbursed by the town or city for any overpayment of taxes 81
	116	+	in accordance with the judgment of said court. 82 Raised Bill No. 1012
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85		-	the value of the applicant's property has increased or decreased. 54
86		-	(b) No person who is compensated on a contingency basis for expert 55
87		-	testimony concerning the value of an applicant's property shall testify 56
88		-	in any appeal brought pursuant to this section. 57
89		-	Sec. 2. Section 12-119 of the general statutes is repealed and the 58
90		-	following is substituted in lieu thereof (Effective July 1, 2019): 59
91		-	(a) When it is claimed that a tax has been laid on property not 60
92		-	taxable in the town or city in whose tax list such property was set, or 61
93		-	that a tax laid on property was computed on an assessment which, 62
94		-	under all the circumstances, was manifestly excessive and could not 63
95		-	have been arrived at except by disregarding the provisions of the 64
96		-	statutes for determining the valuation of such property, the owner 65
97		-	thereof or any lessee thereof whose lease has been recorded as 66
98		-	provided in section 47-19 and who is bound under the terms of his 67
99		-	lease to pay real property taxes, prior to the payment of such tax, may, 68
100		-	in addition to the other remedies provided by law, make application 69
101		-	for relief to the superior court for the judicial district in which such 70
102		-	town or city is situated. Such application may be made within one year 71
103		-	from the date as of which the property was last evaluated for purposes 72
104		-	of taxation and shall be served and returned in the same manner as is 73
105		-	required in the case of a summons in a civil action, and the pendency 74
106		-	of such application shall not suspend action upon the tax against the 75
107		-	applicant. In all such actions, the Superior Court shall have power to 76
108		-	grant such relief upon such terms and in such manner and form as to 77
109		-	justice and equity appertains, and costs may be taxed at the discretion 78
110		-	of the court. If such assessment is reduced by said court, the applicant 79
111		-	shall be reimbursed by the town or city for any overpayment of taxes 80
112		-	in accordance with the judgment of said court. 81
113		-	(b) No person who is compensated on a contingency basis for expert 82
114		-	testimony concerning the value of an applicant's property shall testify 83
115		-	in any application for relief brought pursuant to this section. 84 Substitute Bill No. 1012
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	122	+	(b) In an application for relief made pursuant to this section, no 83
	123	+	witness, except a certified public accountant, shall offer expert 84
	124	+	testimony concerning the value of the applicant's property if such 85
	125	+	witness is compensated on a contingency basis for such testimony. 86
122	126		This act shall take effect as follows and shall amend the following
123	127		sections:
124	128
125	129		Section 1 July 1, 2019 12-117a
126	130		Sec. 2 July 1, 2019 12-119
127	131
128		-	Statement of Legislative Commissioners:
129		-	Sections 1(b) and 2(b) were rewritten for clarity.
130		-
131		-	PD Joint Favorable Subst.
	132	+	Statement of Purpose:
	133	+	To prohibit an expert witness other than a certified public accountant
	134	+	from offering testimony concerning the value of real property in a
	135	+	property tax assessment appeal if such witness is compensated on a
	136	+	contingency basis for such testimony.
	137	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	138	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	139	+	not underlined.]
132	140