Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management. (a) There shall be a committee for the purpose of establishing a program
and procedures for the training, examination and certification of assessment personnel,
appointed by the Secretary of the Office of Policy and Management and consisting of
seven members, six of whom shall serve without pay and shall be appointed initially as
follows: Two members for two-year terms; two members for four-year terms; and two
members for six-year terms. No less than one member shall be from a municipality
with a population over fifty thousand, and no less than one member shall be from a
municipality with a population under five thousand. The seventh member shall be an
employee of the Office of Policy and Management, who shall have demonstrated competence in Connecticut assessment practices. The Secretary of the Office of Policy and
Management shall thereafter appoint two members every two years for six-year terms.
Each member of the committee, other than the representative from the Office of Policy
and Management, shall, on and after July 1, 1984, be a person certified pursuant to
subsection (b) of this section and shall have demonstrated competence in Connecticut
assessment practices. Each member of the committee, other than the representative from
the Office of Policy and Management, appointed on or after July 1, 1984, shall be employed by a municipality in the state in a position relating to the assessment of property
for the purposes of the property tax. Any member of the committee who ceases to be
an employee of the Office of Policy and Management, or to be certified pursuant to
subsection (b) of this section, as the case may be, shall cease to be a member of the
committee and the secretary shall appoint a replacement to fill the remainder of the
term. Said committee shall elect its own chairman and adopt regulations, in accordance
with the provisions of chapter 54, for the training, fees and examination of assessment
personnel including standards for the certification and recertification of assessors. Such
regulations may include requirements for any type of training or experience, or combination thereof, the committee deems appropriate.
(b) Any person may participate in training on assessment practices prescribed by
said committee. Upon completion of the requirements provided for in regulations
adopted under subsection (a) of this section and successful completion of any examination prescribed by said committee, any person shall be recommended to the Secretary
of the Office of Policy and Management as a candidate for certification as a certified
Connecticut municipal assessor. The Secretary of the Office of Policy and Management
shall certify any qualified candidate recommended by said committee as a certified
Connecticut municipal assessor and may rescind such certification for sufficient cause
as said secretary may determine. Such certification shall be valid for five years from
the date of issuance. Said secretary may certify a candidate who has not completed such
training provided such candidate has experience in Connecticut assessment practices
to such extent, determined by said secretary, as to make it unnecessary to complete
such training; provided, such candidate shall be required to successfully complete any
examination prescribed by said committee.
(P.A. 74-255, S. 1-3; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 84-485, S. 1, 2; P.A. 95-283, S. 1, 68; P.A.
96-224, S. 3; P.A. 97-80, S. 1, 2.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective
July 1, 1980; P.A. 84-485 amended Subsec. (a) to include a member from the office of policy and management, halved
population requirements related to member selection, and added certification and employment qualification for other
members; P.A. 95-283 amended Subsec. (a) to add requirement for rules and regulations to include standards for certification
and recertification of assessors and Subsec. (b) to provide that certification is valid for five years, effective July 6, 1995;
P.A. 96-224 amended Subsec. (a) to authorize fees and amended Subsec. (b) to eliminate reference to training "courses";
P.A. 97-80 amended Subsec. (a) to make a technical change and add provision authorizing regulations to include requirements for any type of training or experience and amended Subsec. (b) to require completion of regulation requirements
and successful completion of examination for recommendation, effective May 29, 1997.
Sec. 12-41. Filing of declaration. (a) Definition. "Municipality", whenever used
in this section, includes each town, consolidated town and city, and consolidated town
and borough.
(b) Motor vehicles. No person required by law to file an annual declaration of
personal property shall include in such declaration motor vehicles which are registered
in the office of the state Commissioner of Motor Vehicles. With respect to any vehicle
subject to taxation in a town other than the town in which such vehicle is registered,
pursuant to section 12-71, information concerning such vehicle may be included in a
declaration filed pursuant to this section or section 12-43, or on a report filed pursuant
to section 12-57a.
(c) Property included. Confidentiality of commercial and financial information. The annual declaration of the tangible personal property owned by such person
on the assessment date, shall include, but is not limited to, the following property: Machinery used in mills and factories, cables, wires, poles, underground mains, conduits,
pipes and other fixtures of water, gas, electric and heating companies, leasehold improvements classified as other than real property and furniture and fixtures of stores,
offices, hotels, restaurants, taverns, halls, factories and manufacturers. Commercial or
financial information in any declaration filed under this section shall not be open for
public inspection.
(d) Penalty. (1) Any person who fails to file a declaration of personal property on
or before the first day of November, or on or before the extended filing date as granted
by the assessor pursuant to section 12-42 shall be subject to a penalty equal to twenty-five per cent of the assessment of such property; (2) any person who files a declaration
of personal property in a timely manner, but has omitted property, as defined in section
12-53, shall be subject to a penalty equal to twenty-five per cent of the assessment of
such omitted property. The penalty shall be added to the grand list by the assessor of
the town in which such property is taxable.
(1949 Rev., S. 1719; 1951, S. 1037d; 1957, P.A. 13, S. 68; 1961, P.A. 517, S. 127; February, 1965, P.A. 461, S. 2; P.A.
77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A. 83-485, S. 11, 13; P.A. 87-245, S. 1, 10; P.A. 99-189, S. 2, 20; P.A. 04-228, S. 1.)
History: 1961 act stated that real estate need not be included in lists in Subsec. (d) and rearranged subsections; 1965
act amended Subsec. (e) to combine elements of two separate provisions re goods on hand of merchants and traders and
re goods on hand re manufacturers into one provision for both and to include reference to mechanical business; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted
secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 83-485 amended Subsec. (d) by providing that any assessor's office utilizing data processing or computer equipment for such
real estate records or information shall be deemed to be in compliance with requirements in Subsec. (d), subject to provisions
concerning duplicate records and capability of transfer to printed form, effective June 30, 1983, and applicable in any town
to the assessment year commencing October 1, 1983, and each assessment year thereafter; P.A. 87-245 amended Subsec.
(f) to increase penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable to assessment
years of municipalities commencing on or after October 1, 1987; (Revisor's note: In 1997 the term "state Motor Vehicle
Commissioner" in Subsec. (b) was replaced editorially by the Revisors with "Commissioner of Motor Vehicles" for consistency with customary statutory usage); P.A. 99-189 replaced list with declaration, deleted obsolete provisions, added leasehold improvements classified as other than real property, added new Subsec. (d) re twenty-five per cent penalty and deleted
provision requiring Office of Policy and Management approval, effective June 23, 1999, and applicable to assessment
years of municipalities commencing on or after October 1, 1999; P.A. 04-228 amended Subsec. (b) to add provision re
vehicle subject to taxation in town other than the one in which it is registered, effective June 8, 2004.
See Sec. 12-169 re payment date for local taxes due on Saturday, Sunday or legal holiday.
See Sec. 14-163 re duty of Motor Vehicles Commissioner to furnish lists of motor vehicle and snowmobile owners to
town assessors.
Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in the town in which
corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located. 266 C. 706.
Subsec. (b):
Motor vehicles registered in Connecticut are exempt from declaration of taxable personal property required under the
general statutory scheme for taxation of personal property. 266 C. 706.
Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed. The assessors may grant an extension of not more than forty-five days to file the declaration required pursuant to section 12-41 upon determination
that there is good cause. If no declaration is filed, the assessors shall fill out a declaration
including all property which the assessors have reason to believe is owned by the person
for whom such declaration is prepared, liable to taxation, at the percentage of its actual
valuation, as determined by the assessors in accordance with the provisions of sections
12-63 and 12-71, from the best information they can obtain, and add thereto twenty-five per cent of such assessment. When the first day of November is a Saturday or
Sunday, the declaration may be filed or postmarked on the next business day following.
(1949 Rev., S. 1718; June, 1955, S. 1036d; 1957, P.A. 673, S. 2; P.A. 87-245, S. 2, 10; P.A. 96-224, S. 1; P.A. 99-189,
S. 3, 20.)
History: P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable
to assessment years of municipalities commencing on or after October 1, 1987; P.A. 96-224 authorized assessors to grant
an extension; P.A. 99-189 changed list to declaration and added timely filing requirement if deadline falls on Saturday or
Sunday, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October
1, 1999.
See Sec. 12-54 re assessors' examination of persons failing to return list of taxable property.
Irregularities in perfecting grand list. 30 C. 394. One giving in list estopped from claiming listed property is not taxable.
30 C. 398; 51 C. 259. Listing of real property against nonresident bankrupt corporation before assignment recorded here,
good. 36 C. 283. Assessors having information sufficient to found honest belief may fill out list for negligent taxpayer. 54
C. 436. They may do so without learning of or specifying particular property. 54 C. 440; 58 C. 269. Under former law,
nonresidents not liable to ten per cent addition. 56 C. 351; 89 C. 437; see also 36 C. 284. Effect of assessors' action in
adding property. 89 C. 438. Reference to previous list is insufficient description. 103 C. 152. Where assessors make out
list, property must be listed in separate parcels; mandamus lies to compel performance of such duty. 104 C. 546, 547.
Owner's valuation not required. 108 C. 125. Burden is on property owner to furnish facts. 117 C. 393. Cited. 123 C. 546;
147 C. 262. Cited. 212 C. 167, 174. Cited. Id., 639, 648, 649, 651. Cited. 232 C. 335, 338, 343, 344. Cited. 240 C. 192.
Cited. Id., 422.
Sec. 12-43. Property of nonresidents. Each owner of tangible personal property
located in any town for three months or more during the assessment year immediately
preceding any assessment day, who is a nonresident of such town, shall file a declaration
of such personal property with the assessors of the town in which the same is located
on such assessment day, if located in such town for three months or more in such year,
otherwise, in the town in which such property is located for the three months or more
in such year nearest to such assessment day, under the same provisions as apply to
residents, and such personal property shall not be liable to taxation in any other town
in this state. The declaration of each nonresident taxpayer shall contain the nonresident's
post-office and street address. The assessors shall mail blank declaration forms to each
nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, at least fifteen days before the expiration of the time for filing
such declaration. If the identity or mailing address of a nonresident taxpayer is not
discovered until after the expiration of time for filing a declaration, the assessor shall, not
later than ten days after determining the identity or mailing address, mail a declaration to
the nonresident taxpayer. Said taxpayer shall file the declaration not later than fifteen
days after the date such declaration is sent. Each nonresident taxpayer who fails to file
a declaration in accordance with the provisions of this section shall be subject to the
penalty provided in subsection (d) of section 12-41. As used in this section, "nonresident" means a person who does not reside in the town in which such person's tangible
personal property is located on the assessment day, or a company, corporation, limited
liability company, partnership or any other type of business enterprise that does not
have an established place for conducting business in such town on the assessment day.
(1949 Rev., S. 1720; P.A. 75-454, S. 1, 2; P.A. 76-322, S. 20, 27; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A.
82-458, S. 1, 3; P.A. 99-189, S. 4, 20.)
History: P.A. 75-454 deleted requirement that blank forms be mailed at least fifteen days before expiration of filing
time and inserted requirement that nonresidents file lists within fifteen days after receiving blank forms; P.A. 76-322
repealed 1975 amendments, returning statute to pre-1975 status; P.A. 77-614 substituted commissioner of revenue services
for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management
for commissioner of revenue services, effective July 1, 1980; P.A. 82-458 amended provisions concerning period of time
personal property of nonresidents of any town must be located in such town to be subject to tax therein by deleting "more
than seven months during the year" and substituting "three months or more during the assessment year immediately
preceding any assessment day", effective June 8, 1982 and applicable in any town with respect to assessment years commencing October 1, 1981, and thereafter; P.A. 99-189 added procedure for discovery and assessment of nonresident
property owner and defined nonresident, effective June 23, 1999, and applicable to assessment years of municipalities
commencing on or after October 1, 1999.
See Sec. 12-71 re personal property subject to tax generally.
This section is merely directory. 30 C. 402. Personal property of nonresidents as a general rule not taxable. 47 C. 484.
Cited. 123 C. 546; 145 C. 375; 147 C. 287. Applicability to nonresident corporations and discussed in relation to Sec. 12-59. 166 C. 405. Cited. 189 C. 690, 693, 701. Cited. 212 C. 167, 174. Cited. Id., 639, 644. Cited. 227 C. 826. Cited. 240 C.
192. Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the
corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located. 266 C.
706. Nothing in section overrides the specific exemption from declaration of personal property provided by Sec. 12-41(b). Id.
Cited. 29 CS 125.
Sec. 12-44. Municipalities coterminous with or within towns may impose penalty. Twenty-five per cent of the amount of the valuation of any property taxable by
any city, borough, school district, fire district or other municipal association which bases
its grand list upon that of the town in which it is situated shall be added to such amount
on the assessment list of such municipal association in each case in which twenty-five
per cent has been added to such amount by such town for the failure to file a list as
prescribed by section 12-42 or 12-43; but such penalty shall not be in addition to that
previously imposed in the town assessment.
(1949 Rev., S. 1721; P.A. 87-245, S. 3, 10.)
History: P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective June 1, 1987, and applicable
to assessment years of municipalities commencing on or after October 1, 1987.
Sec. 12-45. Return to assessors of personalty in trust. Each sole trustee residing
in this state, having in his hands personal property liable to taxation belonging to the
trust estate, shall make return thereof to the assessors of the town where he resides. If
such personal property is in the hands of more than one trustee, if they all reside in the
same town, they shall cause such return to be made by one of their number in such town;
if they do not all reside in the same town, they shall cause such return to be made by
one of their number, residing in the town in which the affairs of such trust are managed
and administered, to the assessors of such town; but, if none of such trustees resides in
such town, they shall designate one of their number who shall make such return to the
assessors of the town where he resides. Each guardian or conservator shall make return
of the personal estate of his ward to the assessors of the town in which such ward resides.
(1949 Rev., S. 1722.)
Executor or administrator, during settlement of estate, not a trustee under this statute. 38 C. 443. Nor insurance company
as to "safety fund" belonging to it subject to trust for certificate holders. 61 C. 89. This section applies to investments in
permanent form from which income is sought to be derived. 61 C. 112, 125. Applied to receivership. 82 C. 411. See note
to Sec. 12-40.
Sec. 12-46. Penalty for neglect by trustees, guardians or conservators. If any
trustee or trustees, guardian or conservator, whose duty it is to make such return or cause
the same to be made, neglects so to do, he or they shall forfeit to the town in which such
return should have been made, according to section 12-45, two per cent of the cash value
of the property so taxable for each year of such neglect.
(1949 Rev., S. 1723.)
Sec. 12-47. Listing of estates of insolvent debtors and decedents. The estate of
any insolvent debtor or deceased person, not distributed or finally disposed of by the
Court of Probate and which is required to be set in the list for taxation, may be set in
the list in the name of such estate, or of the trustee, administrator or executor thereof,
as such, at his option. Such property or any part thereof, when so set in the list, shall
be liable for all taxes legally imposed thereon, for one year from the time when they
become due.
(1949 Rev., S. 1724.)
Insolvent's estate to be classed with estates of residents though trustee a nonresident. 30 C. 402. Personal property
taxable during settlement at domicile of deceased; coming to heir or legatee, where he resides; coming to trustee, where
he or cestui que trust resides. 38 C. 443. Tax assessed against an estate, if still unsettled, levied on land more than year
after due. 68 C. 293. Applied to ancillary receivership of corporation. 82 C. 411. Cited. 128 C. 554.
Sec. 12-48. Tenant for life or years to list property. When one is entitled to the
ultimate enjoyment of real or personal estate liable to taxation, and another is entitled
to the use of the same as an estate for life or for a term of years by gift or devise and
not by contract, such estate shall be set in the list of the party in the immediate possession
or use thereof, except when it is specially provided otherwise. Real estate so held shall
be charged with the payment of any tax laid upon it, and the community laying such
tax, or the tax collector or other authorized officer thereof, may collect or secure such
tax in any manner provided by law for collection or securing of taxes on real estate;
provided, upon the failure of the life tenant or person in immediate possession or use
of such real estate to pay any tax laid upon it, the person or persons entitled to the ultimate
enjoyment of such real estate may pay such tax and shall be subrogated to all the rights
and remedies of the community laying the same for the collection or securing of such tax.
(1949 Rev., S. 1725; 1953, S. 1038d.)
Land in possession of tenant by curtesy should be listed in his name while wife's estate is in settlement. 67 C. 272.
Provision construed. 74 C. 94. Cited. 109 C. 390. Where manufacturer had right to possession and use of materials, title
to which had passed to federal government under terms of procurement contracts, such property was not taxable to plaintiff
manufacturer. 156 C. 33.
Cited. 4 CA 633, 637, 638.
Lien on real property in name of life tenant, who acquired from one who acquired by devise, is valid. 9 CS 280. Owner
who conveyed property but reserved life estate for herself was liable for taxes. Statute must be construed as if there were
a comma after the words "an estate for life". 35 CS 101, 102-104.
Sec. 12-49. Lists to be verified. The assessors in each town shall require each
person giving in a tax list to sign, date and deliver to them a statement upon such list in
the following form; and each person giving in a tax list shall sign, date and deliver to
the assessors a statement upon such list in said form:
I do hereby declare under penalty of false statement that the foregoing list, according
to the best of my knowledge, remembrance and belief, is a true statement of all my
property liable to taxation. I also declare under penalty of false statement that I have
not conveyed or temporarily disposed of any estate for the purpose of evading the laws
relating to the assessment and collection of taxes.
Dated at .... this .... day of ...., 20...
Each person signing and delivering to the assessors a false statement of the foregoing
form shall be subject to the penalty provided for false statement. Any assessor failing
to comply with the provisions of this section shall be fined not more than fifty dollars
for each offense.
(1949 Rev., S. 1726; 1953, 1955, S. 1039d; 1971, P.A. 871, S. 81.)
History: 1971 act substituted "false statement" for "perjury" and "penalty" for "punishment by law"; (Revisor's note:
In 2001 the reference in this section to the date "19.." was changed editorially by the Revisors to "20.." to reflect the new
millennium).
What oath sufficient. 23 C. 148; 41 C. 206. When list made by authorized agent, valuation placed in list is not admissible
in evidence as admission of owner unless special authority in agent to give valuation is shown. 106 C. 426. Oath does not
embrace owner's valuation; hence false statement of valuation of property is not perjury. 108 C. 125; Nor admissible to
affect credibility. Id. Cited. 127 C. 597. Cited. 240 C. 422.
Cited. 39 CS 142, 150.
Sec. 12-50. List may be filed by spouse, attorney or agent. The list of taxable
property required to be filed annually by any taxpayer may be filed by the husband or
wife or by an authorized agent or attorney of a taxpayer. Such husband or wife or agent
or attorney shall make oath that he is authorized by the taxpayer to file such list and that
he has knowledge of all taxable property of his principal subject to taxation in the town
or other municipality wherein such list is filed.
(1949 Rev., S. 1727; June, 1955, S. 1040d.)
Cited. 123 C. 546.
Sec. 12-51. List may be filed by holder of encumbrance. The holder of any encumbrance on, or interest in, any real estate which is subject to taxation and the owner
of which has failed to give in the list thereof for the purposes of taxation, in the manner
and within the time prescribed by this chapter, may, personally or by his authorized
agent or attorney, file such list in the name of the record owner, within ten days after
the expiration of the time limited to such record owner, and without the amount of the
statutory penalty for failure to file such list being added thereto. If such list is filed by
such authorized agent or attorney, such agent or attorney shall make oath that he is
authorized by his principal to sign, execute and file such list and that he has knowledge
of the facts therein set forth.
(1949 Rev., S. 1728; June, 1955, S. 1041d.)
Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty. Any assessor who accepts the list of any person, not made and perfected according
to law, shall forfeit all compensation for acting as assessor and, for each list so accepted,
shall be fined not more than fifty dollars. Any assessor who neglects to hand in a list of
his taxable property to the assessors of the town in which he resides shall be fined not
more than fifty dollars.
(1949 Rev., S. 1729; June, 1955, S. 1042d.)
Cited. 103 C. 154.
Sec. 12-53. Addition of omitted property. Audits. Penalty. (a) For purposes of
this section: (1) "Omitted property" means property for which complete information is
not included in the declaration required to be filed by law with respect to either the total
number and type of all items subject to taxation or the true original cost and year acquired
of all such items, (2) "books", "papers", "documents" and "other records" includes, but
is not limited to, federal tax forms relating to the acquisition and cost of fixed assets,
general ledgers, balance sheets, disbursement ledgers, fixed asset and depreciation
schedules, financial statements, invoices, operating expense reports, capital and operating leases, conditional sales agreements and building or leasehold ledgers, and (3)
"designee of an assessor" means a Connecticut municipal assessor certified in accordance with subsection (b) of section 12-40a, a certified public accountant, a revaluation
company certified in accordance with section 12-2c for the valuation of personal property, or an individual certified as a revaluation company employee in accordance with
section 12-2b for the valuation of personal property.
(b) During the period prescribed by law for the completion of their duties the assessor or board of assessors of each town shall add to the declaration of each taxpayer any
taxable property which they have reason to believe is owned by such taxpayer and has
been omitted from such declaration. The property so added shall be assessed at the
percentage of the actual valuation thereof, as determined by the assessor or board of
assessors in accordance with the provisions of sections 12-63 and 12-71, from the best
information the assessor or board of assessors can obtain, and twenty-five per cent of
the assessment of such omitted property shall be added thereto. The assessor or board
of assessors shall notify such person, in accordance with section 12-55, of any such
increase in the assessed valuation.
(c) (1) The assessor or board of assessors may perform an audit or require a designee
of the assessor to perform an audit of any personal property required to be declared
pursuant to section 12-40 or section 12-43. The assessor shall give notice in writing to
the owner, custodian or other person having knowledge of any such property or the
valuation thereof, of the time and place of such audit with respect to such property. Such
notice shall be placed in the hands of such person or left at such person's usual place
of residence or business or shall be sent to such person by registered or certified mail
at the last-known place of residence or business not later than three years following the
assessment date for which such declaration was required to be filed. Such notice shall
direct the person named therein to appear before the assessor or board of assessors, or
before a designee of said assessor, with books of account, papers, documents and other
records for examination under oath relative to any such property or the valuation thereof.
The methodologies used to determine the value of such property during such audit shall
remain consistent with the methodologies requested by the assessor to determine the
value of such property for the grand list year to which such audit or audits relate.
(2) All taxable property, discovered during such audit and not declared by the owner
as required by law, shall be added to the owner's declaration by such assessor or board
of assessors at the percentage of its actual valuation, as determined by the assessor or
board of assessors in accordance with the provisions of sections 12-63 and 12-71, and
twenty-five per cent of such assessment shall be added thereto. If personal property is
discovered during such audit to have been omitted, as defined in subsection (a) of this
section, by the taxpayer, the difference between the value originally determined by the
assessor and that determined as a result of the audit, shall be added to the taxpayer's
declaration by the assessor at the percentage of its actual valuation pursuant to sections
12-63 and 12-71, plus twenty-five per cent of the assessment of such omitted property.
(3) Notwithstanding the provisions of sections 12-57 and 12-129, if any property
is discovered during such audit to be listed in error by the owner, it shall be removed
from such owner's declaration by the assessor or board of assessors.
(4) No person shall be excused from giving testimony or producing books of account, papers, documents and other records on the ground that such testimony and such
production of documents will tend to incriminate such person, but such testimony and
such production of documentary evidence shall not be used in any criminal proceeding
against such person. Any person who fails to appear at the time and place of such audit
as designated in such notice, or, having appeared, refuses to answer any pertinent question or who fails to produce the books, papers or other documents mentioned in such
notice, shall be fined not more than one hundred dollars or imprisoned not more than
thirty days or both. All property which the assessor or board of assessors believes should
have been declared for taxation and was not declared and concerning which sufficient
information cannot be obtained by them at such hearing, or any adjournment thereof,
shall be added to the list at such percentage of the actual valuation thereof from the best
information obtainable by the assessor or board of assessors and twenty-five per cent
shall be added to such assessment.
(d) If the assessor or board of assessors of any town adds property to the declaration
of any person or makes out a declaration for any person not filing a declaration or
increases or decreases the valuation of any taxable property under the provisions of
subsection (c) of this section, they shall, within thirty days of the completion of an audit
under said subsection (c), give such person notice in writing by mailing the same, postage
prepaid, to such person's last-known address and the same shall be held to be sufficient.
Such notice shall include, but not be limited to, an accounting of the additions or deletions
segregated by the categories of personal property on the declaration used by personal
property owners in said town, a revised copy of the declaration reflecting the changes
determined at such audit and information describing the manner in which an appeal may
be filed with the board of assessment appeals.
(e) Any person claiming to be aggrieved by the action of the assessor or board of
assessors under this section may appeal the doings of the assessor or board of assessors
to the board of assessment appeals and the Superior Court as otherwise provided in this
chapter, provided such appeal shall be extended in time to the next succeeding board
of assessment appeals if the statutory period for the meeting of such board has passed.
Any person intending to so appeal to the board of assessment appeals may indicate that
taxes paid by such person for any additional assessment added in accordance with this
section, during the pendency of such appeal, are paid "under protest" and thereupon
such person shall not be liable for any interest on the taxes based upon such additional
assessment, provided (1) such person shall have paid not less than seventy-five per cent
of the amount of the taxes resulting from such additional assessment within the time
specified and (2) the board of assessment appeals reduces the valuation of property or
removes items of property from the list of such person so that there is no tax liability
related to such additional assessment.
(f) Upon receipt of notice from the assessor or board of assessors of the addition of
property to the declaration of any owner, or an increase in the assessment of any property
included in such owner's declaration, the tax collector of the town shall, if such notice
is received after the normal billing date, not later than thirty days thereafter mail or hand
a bill to such owner based upon the addition of property to said owner's declaration or
the increase in the assessment of any property that had been included in such owner's
declaration added by the assessor or board of assessors. Such tax shall be due and payable
and collectible as other municipal taxes and subject to the same liens and processes of
collection, except that (1) such tax for the current fiscal year shall be due and payable
in an initial or single installment due and payable not sooner than thirty days after the date
such bill is mailed or handed to such owner and in any remaining, regular installments as
the same are due and payable, and the several installments of the tax so due and payable,
shall be equal, and (2) such tax for any prior fiscal year shall be payable not sooner than
thirty days after the date such bill is mailed or delivered to such owner and shall include
interest from the date or dates such tax for the corresponding grand list would have
been due.
(1949 Rev., S. 1730; June, 1955, S. 1043d; 1957, P.A. 673, S. 4, 5; 1963, P.A. 490, S. 8; P.A. 84-477, S. 1, 2; P.A. 86-84, S. 1, 2; P.A. 87-245, S. 4, 10; 87-589, S. 3, 87; P.A. 95-283, S. 33, 68; P.A. 99-189, S. 5, 20; P.A. 00-230, S. 1.)
History: 1963 act added reference to Sec. 12-63 in Subsec. (a); P.A. 84-477 changed notice requirement from date
prescribed by law for completion of assessors' duties to at least ten days prior to the end of the assessment year, included
a provision for the removal of property listed in error and added Subsecs. (d) and (e) re appeal and payment of taxes on
property added to list after normal billing date, effective June 8, 1984, and applicable in any town for the assessment year
commencing October 1, 1984, and each assessment year thereafter; P.A. 86-84 amended (1) Subsec. (a) to require notification in the event of an increase in assessed valuation, (2) Subsec. (b) by adding time within which assessor must give notice
of any addition to the property tax list of any person, (3) Subsec. (c) requiring notice of the hearing concerning changes
by the assessor in the list of any person, (4) Subsec. (d) by adding Subdiv. (2) requiring that property added to the list of
any person be removed by the board of tax review if such person is to avoid liability for interest on additions to the list
and (5) Subsec. (e) concerning interest applicable to the tax on property added to the list of any person as provided under
said Subsec. (e), effective May 6, 1986, and applicable to the assessment year commencing October 1, 1986, and each
assessment year thereafter; P.A. 87-245 amended Subsecs. (a) and (b) to increase penalty from ten per cent to twenty-five
per cent, effective June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1,
1987; P.A. 87-589 made technical change in Subsec. (b); P.A. 95-283 amended Subsec. (d) to replace board of tax review
with board of assessment appeals, effective July 6, 1995; P.A. 99-189 added definitions of "omitted property", "books,
papers, documents and other records" and "designee of an assessor", replaced authority to conduct hearings with authority
for audits, listed who can perform audits, required auditors to use same methodologies as the assessor used for the property
being audited, clarified application of penalty after audit, required notification of the taxpayer of audit results detailing all
pre and post audit changes and advising the taxpayer of right to appeal and made technical changes, effective June 23,
1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999; P.A. 00-230 made
technical changes in Subsec. (f).
Particularity requisite in describing property added. 43 C. 309. Placing personal property on list by nonresident does
not authorize assessors to add other personal property. 47 C. 477. Failure of notice waived by appeal to board of relief. 73
C. 299; 85 C. 7. List made out "same as last year" and completed by assessors considered. 76 C. 171. Applies only to
property added by assessors to list; does not apply where valuation of property listed is increased. 103 C. 154. Upon failure
of taxpayer to file list of taxable property, assessors are only required to act upon best information available and taxpayer
cannot complain of "good faith" error in their judgment. 146 C. 165. Cited. 147 C. 308. Cited. 212 C. 639, 641, 650. Cited.
240 C. 192. Cited. Id., 422. Cited. Id., 469 Cited. Id., 475. Cited. 242 C. 727.
Reduction of value of software loaded on computer not an omission from tax declaration on which a penalty may be
imposed. 51 CA 508.
Subsec. (a):
Cited. 212 C. 639, 651. Cited. 240 C. 422.
Subsec. (b):
Cited. 212 C. 639, 651. Cited. 240 C. 422. Assessor has authority under this section to revalue previously assessed
personal property. Id., 469. Cited. Id., 475.
Subsec. (c):
Cited. 240 C. 422. Cited. Id., 469.
Subsec. (d):
Cited. 240 C. 422. Cited. Id., 475.
Subsec. (e):
Cited. 240 C. 422.
Sec. 12-53a. Assessment and taxation of new real estate construction. (a) Completed new construction of real estate completed after any assessment date shall be liable
for the payment of municipal taxes from the date the certificate of occupancy is issued
or the date on which such new construction is first used for the purpose for which same
was constructed, whichever is the earlier, prorated for the assessment year in which the
new construction is completed. Said prorated tax shall be computed on the basis of the
rate of tax applicable with respect to such property, including the applicable rate of tax
in any tax district in which such property is subject to tax following completion of such
new construction, on the date such property becomes liable for such prorated tax in
accordance with this section.
(b) The building inspector issuing the certificate shall, within ten days after issuing
the same, notify, in writing, the assessor of the town in which the property is situated.
(c) Not later than ninety days after receipt by the assessor of such notice from the
building inspector or from a determination by the assessor that such new construction
is being used for the purpose for which same was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the
assessment on the taxable grand list for the immediately preceding assessment date. He
shall prorate such amount from the date of issuance of the certificate of occupancy or
the date on which such new construction was first used for the purpose for which same
was constructed, as the case may be, to the assessment date immediately following and
shall add said increment as so prorated to the taxable grand list for the immediately
preceding assessment date and shall within five days notify the record owner as appearing on such grand list and the tax collector of the municipality of such additional
assessment. Such notice shall include information describing the manner in which an
appeal may be filed with the board of assessment appeals. Notwithstanding the provisions of this subsection, for new construction completed after October first but before
February first in any assessment year, the assessor shall, not later than ninety days after
completion of the duties of the board of assessment appeals, determine the increment
in accordance with this subsection.
(d) Any person claiming to be aggrieved by the action of the assessor hereunder
may appeal the doings of the assessor to the board of assessment appeals and the Superior
Court as otherwise provided in this chapter; provided such appeal shall be extended in
time to the next succeeding board of assessment appeals, if the statutory period for the
meeting of such board has passed. Any person, intending to so appeal, may indicate that
taxes paid by him upon the prorated increment herein specified during the pendency of
such appeal are paid "Under Protest" and thereupon he shall not be liable for any interest
on the taxes based upon such prorated increment, provided he shall have paid not less
than seventy-five per cent of the amount of such taxes within the time specified.
(e) Upon receipt of such notice from the assessor, the tax collector of the town shall,
if such notice is received after the normal billing date, within thirty days thereafter mail
or hand a bill to the owner based upon an amount prorated by the assessor. Such tax
shall be due and payable and collectible as other municipal taxes and subject to the same
liens and processes of collection; provided such tax shall be due and payable in an initial
or single installment due and payable not sooner than thirty days after the date such bill
is mailed or handed to the owner, and in any remaining, regular installments, as the
same are due and payable, and the several installments of a tax so due and payable shall
be equal.
(f) Nothing herein shall be deemed to authorize the collection of taxes twice in
respect of the land upon which the new construction is located.
(1971, P.A. 788; P.A. 75-467, S. 1, 2; P.A. 76-436, S. 299, 681; P.A. 82-226, S. 1, 2; P.A. 95-283, S. 34, 68; P.A. 96-171, S. 3, 16; 96-224, S. 4.)
History: P.A. 75-467 amended Subsec. (a) to detail the calculation of the prorated tax; P.A. 76-436 substituted superior
court for court of common pleas in Subsec. (d), effective July 1, 1978; P.A. 82-226 amended Subsec. (c) to increase from
fifteen days to ninety days the time allowed the assessor from commencement of use of new construction to the date of
determination of the increased assessed value, which increase is added to the previous assessment list for purposes of
imposing the pro rata tax applicable for the remaining portion of the assessment year after commencement of use; P.A.
95-283 amended Subsec. (d) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A.
96-171 amended Subsec. (c) to add provision requiring the notice to include information describing the manner in which
an appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A. 96-224 amended Subsec. (c)
by adding provision re new construction completed after October first but before February first and amended Subsec. (e)
to extend the time for the tax collector to mail a bill from ten to thirty days (Revisor's note: In Subsec. (c) the references
to "October 1" and "February 1" were changed editorially by the Revisors to "October first" and "February first", respectively, for consistency with customary statutory usage).
Cited. 207 C. 250, 259. Cited. 226 C. 92, 95, 103.
Sec. 12-54. Examination by assessors when declaration not filed. Each person
liable to give in a declaration of such person's taxable tangible personal property and
failing to do so may, within sixty days after the expiration of the time fixed by law for
filing such declaration, be notified in writing by the assessors or a majority of them to
appear before them to be examined under oath as to such person's property liable to
taxation and for the purpose of verifying a declaration made out by them under the
provisions of section 12-42. Any person who wilfully neglects or refuses to appear
before the assessors and make oath as to such person's taxable property within ten days
after having been so notified or who, having appeared, refuses to answer shall be fined
not more than one thousand dollars. The assessors shall promptly notify the proper
prosecuting officers of any violation of any provision of this section. Nothing in this
section shall be construed to preclude the assessor from performing an audit of such
person's taxable personal property, as provided in section 12-53.
(1949 Rev., S. 1731; June, 1955, S. 1044d; P.A. 99-189, S. 6, 20.)
History: P.A. 99-189 clarified right of assessor to audit property of taxpayers not filing declaration, effective June 23,
1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase. (a) On or before the thirty-first day of January of each year, except as
otherwise specifically provided by law, the assessors or board of assessors shall publish
the grand list for their respective towns. Each such grand list shall contain the assessed
values of all property in the town, reflecting the statutory exemption or exemptions to
which each property or property owner is entitled, and including, where applicable, any
assessment penalty added in accordance with section 12-41 or 12-57a for the assessment
year commencing on the October first immediately preceding. The assessor or board
of assessors shall lodge the grand list for public inspection, in the office of the assessor
on or before said thirty-first day of January, or on or before the day otherwise specifically
provided by law for the completion of such grand list. The town's assessor or board of
assessors shall take and subscribe to the oath, pursuant to section 1-25, which shall be
certified by the officer administering the same and endorsed upon or attached to such
grand list. For the grand list of October 1, 2000, and each grand list thereafter, each
assessor or member of a board of assessors who signs the grand list shall be certified
in accordance with the provisions of section 12-40a.
(b) Prior to taking and subscribing to the oath upon the grand list, the assessor or
board of assessors shall equalize the assessments of property in the town, if necessary,
and make any assessment omitted by mistake or required by law. The assessor or board
of assessors may increase or decrease the valuation of any property as reflected in the
last-preceding grand list, or the valuation as stated in any personal property declaration
or report received pursuant to this chapter. In each case of any increase in valuation of
a property above the valuation of such property in the last-preceding grand list, or the
valuation, if any, stated by the person filing such declaration or report, the assessor or
board of assessors shall mail a written notice of assessment increase to the last-known
address of the owner of the property the valuation of which has increased. All such
notices shall be subject to the provisions of subsection (c) of this section. Notwithstanding the provisions of this section, a notice of increase shall not be required in any year
with respect to a registered motor vehicle the valuation of which has increased. In the
year of a revaluation, the notice of increase sent in accordance with subsection (f) of
section 12-62 shall be in lieu of the notice required by this section.
(c) Each notice of assessment increase sent pursuant to this section shall include:
(1) The valuation prior to and after such increase; and (2) information describing the
manner in which an appeal may be filed with the board of assessment appeals. If a notice
of assessment increase affects the value of personal property and the assessor or board of
assessors used a methodology to determine such value that differs from the methodology
previously used, such notice shall include a statement concerning such change in methodology, which shall indicate the current methodology and the one that the assessor or
assessors used for the valuation prior to such increase. Each such notice shall be mailed
not earlier than the assessment date and not later than the tenth calendar day immediately
following the date on which the assessor or board of assessors signs and attests to the
grand list. If any such assessment increase notice is sent later than the time period prescribed in this subsection, such increase shall become effective on the next succeeding
grand list.
(1949 Rev., S. 1734; 1957, P.A. 324; P.A. 79-149, S. 1, 2; P.A. 87-95, S. 1, 2; 87-245, S. 5, 10; P.A. 95-283, S. 2, 68;
P.A. 96-171, S. 4, 16; P.A. 97-68, S. 1, 3; 97-254, S. 5, 6; P.A. 99-189, S. 7, 20; P.A. 03-269, S. 1.)
History: P.A. 79-149 made notice of increased assessment mandatory at all times, rather than dependent upon request
of person in cases where valuation higher than that stated by person filing, and detailed the contents of the notice, effective
May 16, 1979, and applicable to the assessment list in any town for 1979 and any assessment list thereafter; P.A. 87-95
added Subsec. (b) providing (1) that written notice of assessment increases as required in Subsec. (a) shall be mailed to
property owners on or before the tenth day following the date on which the grand list abstract is signed and attested to by
the assessor and (2) that if such notice of increase is mailed later than required, such increase shall not become effective
until the next succeeding grand list, effective May 6, 1987, and applicable to the assessment year commencing October 1,
1987, and each assessment year thereafter; P.A. 87-245 increased penalty from ten per cent to twenty-five per cent, effective
June 1, 1987, and applicable to assessment years of municipalities commencing on or after October 1, 1987; P.A. 95-283
amended Subsec. (a) to require assessors who sign grand list of October 1, 2000, and thereafter, to be certified and Subsec.
(b) to replace on or before the tenth day with no earlier than the assessment date and no later than the tenth calendar day,
effective July 6, 1995; P.A. 96-171 amended Subsec. (a) to add provision requiring the notice to include information
describing the manner in which an appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A.
97-68 amended Subsec. (a) to eliminate the notice under Sec. 12-55 in any year that a notice is sent under Subsec. (f) of
Sec. 12-62, effective May 27, 1997, and applicable to assessment years commencing on and after October 1, 1997; P.A.
97-254 amended Subsec. (a) to add provision re notice sent in accordance with Subsec. (f) of Sec. 12-62 in year of revaluation
and deleted "or any improvement thereon" with respect to increase, effective June 27, 1997; P.A. 99-189 amended Subsec.
(a) to provide that grand lists be kept in the assessor's office instead of town clerks office and that assessor required to
notify taxpayer when methodology changes, effective June 23, 1999, and applicable to assessment years of municipalities
commencing on or after October 1, 1999; P.A. 03-269 substantially revised section, deleting former Subsecs. (a) and (b)
and adding new Subsecs. (a) to (c), inclusive, re publication of grand lists, changes in property valuation and notices of
assessment increases, effective July 1, 2003.
See Sec. 12-117 re extension of time for assessors and boards of tax review to complete their duties.
The law must be strictly complied with. 7 C. 550; 67 C. 528. Every article on an assessment list must appear to be
legally taxable. 10 C. 127; 14 C. 72; see 30 C. 394; 39 C. 176; 43 C. 309; 44 C. 477. Omissions and mistakes can be taken
advantage of only by those in whose lists they occur. 15 C. 447; see 65 C. 456. Agency of a majority of board of assessors
necessary to a valid assessment. 18 C. 189. Assessors liable for altering assessment list after lodgment with town clerk.
28 C. 201. Assessment list is not a record. 30 C. 395. Assessors may consult special committee as to valuations, provided
they themselves actually determine value. 83 C. 499. Power of assessors to alter lists under this section ceases when they
are lodged with town clerk. 102 C. 210. List is not best evidence of existence of assessment, but if admitted without
objection it may be given such weight as trial court reasonably thinks it deserves. 107 C. 134. Power of assessors exists
to alter assessment during lawful period for performance of duties. 108 C. 258. Requirement that assessors be sworn is
mandatory; but exact form of oath is merely directory; a substantial compliance is sufficient. 104 C. 583. Legislature may
constitutionally validate abstract where assessors were not sworn. Id., 585. Failure to give notices of increase to individual
taxpayers does not invalidate the grand list as a whole. 122 C. 228. Cited. 117 C. 393; 122 C. 403; 128 C. 649; 136 C. 32.
If portion of parcel of land is sold, such portion becomes separate parcel and subsequent valuation of it is an original
valuation; therefore no duty to give written notice to owner. 147 C. 262. Cited. 171 C. 372, 377. Since tax assessments are
a matter of public record, they are subject to best evidence rule. Id. Cited. 179 C. 111, 113; id., 712, 714, 719, 721. Cited.
201 C. 1, 11. Cited. 203 C. 425, 436, 437. Cited. 210 C. 233, 243. Cited. 232 C. 335, 339, 343, 344. Cited. 240 C. 422.
Section cannot be used by taxpayer to compel an interim revaluation of property. 249 C. 63.
Cited. 3 CA 393, 399, 400. Statute authorizes but does not compel municipal tax assessor to conduct interim revaluations
of property to achieve a fair and equal assessment for all taxpayers. Thus, assessor may increase real property assessment
between decennial revaluations when a sale of property in question demonstrates that the property has greatly increased
in value in relation to other properties in the municipality. 70 CA 442.
Does not limit public inspection to completed grand lists. 32 CS 583. Imposes only an affirmative duty to make completed
grand lists available for public inspection and is not inconsistent with Secs. 1-19 and 1-20. 32 CS 590.
Subsec. (a):
Cited. 240 C. 422. Cited. 241 C. 382.
Subsec. (b):
Cited. 240 C. 422.
Sec. 12-56. Assessors may take lists and abstract of previous year. The assessors, while in session to perfect the lists and make the abstract thereof, may take from
the town clerk's office the lists and abstract of the town for the previous year.
(1949 Rev., S. 1732.)
Sec. 12-57. Certificates of correction. (a) When it has been determined by the
assessors of a municipality that tangible personal property has been assessed when it
should not have been, the assessors shall, not later than three years following the tax
due date relative to the property, issue a certificate of correction removing such tangible
personal property from the list of the person who was assessed in error, whether such
error resulted from information furnished by such person or otherwise. If such tangible
personal property was subject to taxation on the same grand list by such municipality
in the name of some other person and was not so previously assessed in the name of
such other person, the assessor shall add such tangible personal property to the list of
such other person and, in such event, the tax shall be levied upon, and collected from,
such other person. If such tangible personal property should have been subject to taxation
for the same taxing period on the grand list of another municipality in this state, the
assessors shall promptly notify, in writing, the assessors of the municipality where the
tangible personal property should be properly assessed and taxed, and the assessors of
such municipality shall assess such tangible personal property and shall thereupon issue
a certificate of correction adding such tangible personal property to the list of the person
owning such property, and the tax thereon shall be levied and collected by the tax collector. Each such certificate of correction shall be made in duplicate, one copy of which shall
be filed with the tax collector of such municipality and the other kept by the assessors in
accordance with a records retention schedule issued by the Public Records Administrator.
(b) When it has been determined by the assessors of a municipality, at any time,
that a motor vehicle registered with the Department of Motor Vehicles has been assessed
when it should not have been, the assessors shall issue a certificate of correction removing such vehicle from the list of the person who was assessed in error, and, if such
vehicle should have been subject to taxation for the same taxing period on the grand
list of another municipality in this state, the assessors shall promptly notify, in writing,
the assessors of the municipality where the vehicle should be properly assessed and
taxed, and the assessors of such municipality shall assess such vehicle and shall thereupon issue a certificate of correction adding such vehicle to the list of the person owning
such vehicle, and the tax thereon shall be levied and collected by the tax collector.
(1949 Rev., S. 1733; 1955, S. 1045d; 1961, P.A. 24, S. 1; P.A. 86-153, S. 3, 5; P.A. 99-189, S. 8, 20.)
History: 1961 act extended section's application to all tangible personal property instead of only motor vehicles, extended length of time for issuing a certificate to one year subsequent to date tax was paid and made issuance of a certificate
within the time limit mandatory in all situations listed, including any time when property has been mistakenly assessed;
P.A. 86-153 amended the provision for removal of personal property from a person's list, in which such property is included
in error, by adding the phrase that a certificate of correction shall be issued "whether such error resulted from information
furnished by such person or otherwise"; P.A. 99-189 deleted a portion of existing provisions, designated remaining portion
as Subsec. (a), required certificate of correction to be issued not later than three years following the tax due date, added
provisions re tangible personal property subject to tax on same grand list in the name of another person, and added new
Subsec. (b) re certificates of correction for motor vehicles, effective June 23, 1999, and applicable to assessment years of
municipalities commencing on or after October 1, 1999.
See Sec. 12-126 re abatement or refund of tax on tangible personal property assessed in more than one municipality.
Cited. 195 C. 587, 588, 591-595, 597. Cited. 200 C. 697, 711. Cited. 212 C. 639, 644.
Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. (a) Any personal property
subject to a contract of lease, except any motor vehicle registered with the Commissioner
of Motor Vehicles, which property is in the possession of the lessee on any assessment
day in the municipality in which the lessee resides, shall, for information purposes only,
be included in the personal property declaration of the lessee as an individual entry or
as part of a list of such leased property in the possession of the lessee on such assessment
day. Such entry or declaration may be in the form of an attachment or a separate category
of property in such declaration and with respect to each item of such leased property,
the lessee shall be required to include the name and address of the owner of such property
and the term of the lease applicable thereto. In the event the lessee is not required to
submit a personal property declaration in such municipality, any such items of leased
personal property shall be recorded in such form as used for purposes of personal property declarations, adding thereto identification of such property as leased personal property and including with respect to each item of such property the name and address of
the owner thereof.
(b) Whenever any such lessee of personal property fails to file the information required in this section, it shall be assumed that any such property in the lessee's possession
is owned by the lessee, who shall be subject to the penalty as provided in section 12-42 in the same manner as any owner of personal property who fails to file a personal
property declaration as required.
(P.A. 86-115, S. 1, 2; P.A. 99-189, S. 9, 20.)
History: P.A. 86-115 effective May 8, 1986, and applicable to the assessment list in any municipality for the assessment
year commencing October 1, 1986, and each assessment year thereafter; P.A. 99-189 changed list to declaration and made
technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after
October 1, 1999.
Sec. 12-58. Declaration of property of manufacturers and traders. The property of any trading, mercantile, manufacturing or mechanical business shall be assessed
in the name of the owner or owners on the first day of October or such other assessment
date as is specially provided by law in the town where the business is carried on; and
the personal property declaration of any such owner or owners shall be given in by the
person having charge of such business residing in such town, when the owner or owners
do not reside therein. The amount of goods on hand for consumption in any such business, including finished and partly finished goods and raw materials and supplies, so
assessed shall be the monthly average quantity of goods or supplies on hand during the
year ending on the first day of October if such owner or owners has or have owned such
business during the whole of such year or the monthly average quantity of goods on
hand during the portion of the year ending on such date as such owner or owners has
or have owned such business if such owner or owners has or have owned such business
during only a portion or portions of such year, but this rule shall not apply to furniture,
fixtures and machinery which are not for sale in the regular course of any such business.
Furniture, fixtures and machinery on hand on the assessment date but not for sale in the
regular course of business shall be listed for taxation under such of the other provisions
of the general statutes and of special acts as are applicable. This section shall apply to
the property of all persons, whether residents of this state or not, and to the property of
all corporations, whether domestic or foreign. The word "town" as used herein includes
a consolidated town and city and a consolidated town and borough.
(1949 Rev., S. 1750; 1953, S. 1049d; February, 1965, P.A. 461, S. 1; P.A. 99-189, S. 10, 20.)
History: 1965 act made October first the assessment date unless specially provided, deleted references to cities and
boroughs, clarified provisions for calculation of assessment and defined "town"; P.A. 99-189 changed list to declaration
and made technical changes, effective June 23, 1999, and applicable to assessment years of municipalities commencing
on or after October 1, 1999.
See Sec. 12-24b re repeal of inconsistent special acts.
Business carried on here taxable though owner is nonresident and the goods are liable to taxation in another state. 56
C. 351. Otherwise as to horse and wagon used in the business. 56 C. 351. Quaere, as to limitation upon amount of deduction.
76 C. 673. Scope of words "trading or mercantile business"; lumbering. 82 C. 269. Money in hands of receiver of manufacturing concern not within this section. 82 C. 406. In case of fire district, taxing power is confined to value of goods actually
within the district. 92 C. 676. Cited. 145 C. 375. Average amount of goods on hand at end of each month not exclusive
method of determining taxable quantity. 146 C. 165. Buying groceries at wholesale for sale to retail grocers who are
members of association, held to be a trading or mercantile business. 147 C. 287. Property in plaintiff's factory, title to
which passed to federal government under provisions of contract of manufacturer, may not be taxed to plaintiff who had
nothing except right to its use and possession. Statute does not authorize assessment of tax against possessory interests.
156 C. 33.
Where, in action to collect taxes levied under this section, defendant asserted tax is unconstitutional, plaintiff is entitled
to summary judgment since such a defense could not be properly made in such an action and there was no genuine issue
as to any material fact. 25 CS 466, 467. Taxpayer claiming to be aggrieved may seek relief as provided by section 12-118
or 12-119 or may pay the tax, under proper protest, and sue to recover such money as was illegally paid. He may not, in
an action to collect the tax, contest the valuation placed on his property. Id.