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House Bill No. 6169

Public Act No. 03-246

AN ACT CONCERNING APPLICATION OF THE PROPERTY TAX TO QUASI-PUBLIC AGENCIES AND EXTENSION OF CERTAIN PREVIOUSLY WAIVED PROPERTY TAX EXEMPTIONS IN THE CITY OF BRIDGEPORT.

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

Section 1. (NEW) (Effective October 1, 2003, and applicable to assessment years commencing on or after October 1, 2003) (a) As used in this section, "quasi-public agency" has the meaning as provided in subdivision (1) of section 1-120 of the general statutes.

(b) Notwithstanding any other provision of the general statutes exempting real property owned by a quasi-public agency from municipal property taxation, any real property acquired by a quasi-public agency for future use which is not during an assessment year held or used in furtherance of one or more purposes of such quasi-public agency under any provision of the general statutes or any other public purpose shall be subject to property taxation for such assessment year in the municipality in which such property is located provided each of the following conditions is satisfied: (1) Such property has been owned of record by the quasi-public agency for a period of at least one year prior to and including the assessment date for such assessment year, (2) such property is used during such assessment year for an income producing purpose, (3) such property would be subject to real property taxation under chapter 203 of the general statutes but for its ownership by the quasi-public agency, and (4) grants or payments in lieu of property taxes are not otherwise being made to the municipality with respect to such property by the quasi-public agency, the state or any other person pursuant to law or any agreement with such municipality.

Sec. 2. (Effective from passage) Whenever any person claiming the exemption from property tax in the city of Bridgeport for the 2000 or 2001 grand list under the provisions of subdivision (59) or (60) of section 12-81 of the general statutes has failed to file a claim with the assessor or board of assessors as required in said subdivisions and has further failed to apply for an extension of time under section 12-81k of the general statutes, the city, upon receipt of a request from such person, may, by vote of its legislative body, grant such exemption according to criteria established by the municipality, including, but not limited to, allowing for any hardship experienced by the person which may account for the failure to claim the exemption or to file for an extension of time and whether the exemption would provide a net benefit to economic development in the municipality. If such exemption is granted, such person shall apply, on behalf of the city, to the Secretary of the Office of Policy and Management for a grant payment in lieu of such tax provided the city may require that receipt of such grant shall be a condition precedent to granting such exemption.

Approved July 9, 2003