Connecticut Seal

Substitute House Bill No. 5725

Special Act No. 02-15

AN ACT CONCERNING EXTENSIONS OF TIME FOR VARIOUS MUNICIPAL FILINGS AND CORRECTIONS OF ERRORS RELATED TO TAXES OR FEES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Shelton pursuant to subparagraph (A) of said subdivision (72) for grand list year 2000, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Shelton shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Shelton may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 2. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Norwalk pursuant to subparagraph (A) of said subdivision (72) for grand list year 2001, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Norwalk shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Norwalk may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 3. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Bloomfield pursuant to subparagraph (A) of said subdivision (72) for grand list year 1999, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Bloomfield shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Bloomfield may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 4. (Effective from passage) Notwithstanding the provisions of sections 12-174 and 12-175 of the general statutes, the East Haven Water Pollution Control Authority may continue tax liens against property in East Haven benefited by the East Haven Water Pollution Control Authority's sewerage system if the certificate continuing such lien is filed in the town clerk's office on or before August 1, 2002, and that upon such filing of the certificate, any such lien shall be continued from the expiration date of the lien and shall be deemed not to have lapsed or expired, provided title to the property which is the subject of the lien has not been transferred between the time of the expiration of the lien and the filing of the certificate.

Sec. 5. (Effective from passage) Notwithstanding the provisions of section 12-60 of the general statutes, the assessor of the town of Colchester may correct an error in the assessment of property tax provided (1) such error resulted in the payment of taxes for a full year on a motor vehicle listed on the 1990 grand list for said town, (2) the motor vehicle was registered and taxed in the state of Georgia as of October 18, 1990, (3) the taxpayer was unable to contest the assessment of taxes for the full year because the assessor's office, having been notified that the taxpayer had moved to Georgia and having been provided with the taxpayer's new address, failed to record the new address and sent the tax notice to the taxpayer's previous Colchester address, and (4) the error was discovered on or before May 23, 2001, after the taxpayer returned to this state and attempted to register a vehicle in this state.

Sec. 6. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (74) of section 12-81 of the general statutes, any person otherwise eligible for a 1999 or 2000 grand list exemption pursuant to said subdivision (74) in the city of Bridgeport except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed such application provided such person files such application not later than thirty days after the effective date of this section and pays the late filing fee pursuant to section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the vehicles included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the city of Bridgeport shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the city of Bridgeport may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 7. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (74) of section 12-81 of the general statutes, any person otherwise eligible for a 2000 grand list exemption pursuant to said subdivision (74) in the town of New Milford except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed such application provided such person files such application not later than thirty days after the effective date of this section and pays the late filing fee pursuant to section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the vehicles included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of New Milford shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of New Milford may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 8. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Watertown pursuant to subparagraph (A) of said subdivision (72) for grand list year 2001, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Watertown shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Watertown may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 9. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Bristol pursuant to subparagraph (A) of said subdivision (72) for grand list years 1999, 2000, and 2001, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for such exemptions not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Bristol shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Bristol may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemptions. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 10. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (74) of section 12-81 of the general statutes, any person otherwise eligible for a 2000 and 2001 grand list exemption pursuant to said subdivision (74) in the city of Meriden except that such person failed to file the required exemption application within the time period prescribed, shall be regarded as having filed said application provided such person files such application not later than thirty days after the effective date of this section and pays the late filing fee pursuant to section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the vehicles included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the city of Meriden shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the city of Meriden may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemptions. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended. Notwithstanding the provisions of this section, such person shall pay to said city any amount of tax which is not reimbursed by the state under the provisions of said section 12-94b.

Sec. 11. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the city of Milford pursuant to subparagraph (A) of said subdivision (72) for grand list year 1999, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for such exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the city of Milford shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the city of Milford may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 12. (Effective from passage) Notwithstanding the provisions of subdivision (1) of subsection (b) of section 12-94b of the general statutes, as amended, any person otherwise eligible for a 1999 grand list exemption pursuant to subdivision (72) of section 12-81 of the general statutes in the town of Wolcott, except that such person failed to request an appeal of a decision of the Secretary of the Office of Policy and Management to modify or deny said exemption during the time period provided by said section 12-94b, may file a written appeal of said decision by the secretary on or before thirty days after the effective date of this section. At the time the written appeal is filed, the secretary may accept an amendment to the exemption application to which the appeal relates, correcting the name of the person who was the owner of the machinery and equipment, as of the October 1, 1999, assessment date for which said exemption is claimed, and any other factual information that may have been incorrectly stated. If the secretary alters the decision to modify or deny said exemption, the secretary shall notify the person who filed such appeal and the assessor of the town of Wolcott of that fact in writing and the assessor shall submit a request for reimbursement of the tax loss resulting from such exemption as approved by the secretary following said appeal. Such reimbursement shall, subject to the secretary's review and approval of said request, be included in the next certification the secretary makes to the State Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Sec. 13. (Effective from passage) Notwithstanding the provisions of subparagraph (B) of subdivision (72) of section 12-81 of the general statutes, as amended, any person otherwise eligible for an exemption under said subdivision (72), relating to a manufacturing facility in the town of Granby pursuant to subparagraph (A) of said subdivision (72) for grand list year 1999, except that such person failed to make application within the time specified in said subparagraph (B), may submit an application for exemption not later than thirty days after the effective date of this section. The application shall be accompanied by the fee required by section 12-81k of the general statutes. Upon receipt of the application and fee and verification of the exemption eligibility of the machinery and equipment included in such application, the assessor shall approve the exemption for such property. If taxes have been paid on the property for which such exemption is approved, the town of Granby shall reimburse such person in an amount by which such taxes exceed the taxes payable if the application had been filed in a timely manner. Notwithstanding the provisions of subsection (a) of section 12-94b of the general statutes, as amended, the assessor of the town of Granby may submit such approved exemption application to the Secretary of the Office of Policy and Management together with a request for reimbursement of the tax loss resulting from such exemption. Such reimbursement shall be included in the next certification the secretary makes to the Comptroller under the provisions of section 12-94b of the general statutes, as amended.

Approved June 13, 2002