Substitute House Bill No. 5598
          Substitute House Bill No. 5598

               PUBLIC ACT NO. 97-68


AN  ACT  CONCERNING  NOTICE  TO  TAXPAYERS  OF NEW
ASSESSMENTS.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section   1.  Section  12-55  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    (a)  When  the  lists of any town have been so
received or made  by  the  assessor  or  board  of
assessors,   they  shall  equalize  the  same,  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  property  as  named  in any of such
lists or in the last-preceding grand list, but, in
each  case  of  any  increase in valuation of such
property above the valuation, if  any,  stated  by
the person filing such list or in each case of any
increase of valuation above the valuation of  such
property  in the last-preceding grand list, except
with  respect  to  the  valuation  of  any   motor
vehicle, they shall send written notice by mail of
such increase in accordance with subsection (b) of
this   section,   including  in  such  notice  the
valuation prior to and after  such  increase  with
respect  to  each  parcel  of real property or any
improvement thereon, the valuation  of  which  has
been  increased,  to the last-known address of the
person whose list or valuation is so changed. Such
notice  shall  include  information describing the
manner in which an appeal may be  filed  with  the
board of assessment appeals. SUCH NOTICE SHALL NOT
BE REQUIRED IN ANY YEAR A NOTICE IS SENT  PURSUANT
TO  SUBSECTION (f) OF SECTION 12-62, AS AMENDED BY
SECTION 2 OF THIS ACT. When such lists  have  been
so  completed,  the assessor or board of assessors
shall arrange such lists in alphabetical order and
lodge  the  same,  except  as  otherwise specially
provided by law, in the town clerk's or assessors'
office,  on  or  before  the  thirty-first  day of
January, for public inspection. Such  assessor  or
board  of assessors shall make an abstract of such
lists, including the twenty-five  per  cent  added
thereto,   shall   take  and  subscribe  the  oath
provided by law, which shall be certified  by  the
officer  administering  the same and endorsed upon
or attached  to  such  abstract,  and,  except  as
otherwise  specially  provided by law, shall lodge
such abstract in the town clerk's  office,  on  or
before  the thirty-first day of January next after
the date prescribed for the filing of such  lists,
for  public  inspection.  For  the  grand  list of
October 1, 2000, and each grand  list  thereafter,
each assessor who signs the grand list of the town
shall  be  certified  in   accordance   with   the
provisions  of  section  12-40a.  Any  assessor or
board of assessors of any town who fails to comply
with  any provision of this section shall be fined
five dollars.
    (b)  The written notice of assessment increase
as required in  subsection  (a)  of  this  section
shall  be  mailed  no  earlier than the assessment
date and no later  than  the  tenth  calendar  day
immediately  following the date on which the grand
list abstract is signed and  attested  to  by  the
assessor or board of assessors. If such assessment
increase notice is sent later than the time period
herein  prescribed,  such  increase  shall  become
effective on the next succeeding grand list.
    Sec.  2.  Subsection  (f)  of section 12-62 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (f) The assessor  or  board of assessors shall
send written notice  by  mail  of each revaluation
conducted pursuant to  this section to each person
whose property was  revalued.  Such  notice  shall
include   information  describing   the   property
owner's rights to  appeal  the  valuation  of  his
property, including the  manner in which an appeal
may be filed with the board of assessment appeals.
THE WRITTEN NOTICE SHALL BE MAILED NO EARLIER THAN
THE ASSESSMENT DATE  AND  NO  LATER THAN THE TENTH
CALENDAR DAY IMMEDIATELY  FOLLOWING  THE  DATE  ON
WHICH  THE  GRAND  LIST  ABSTRACT  IS  SIGNED  AND
ATTESTED TO BY THE ASSESSOR OR BOARD OF ASSESSORS.
THE ASSESSOR OR BOARD OF ASSESSORS MAY REQUIRE THE
REVALUATION COMPANY TO  SEND THE WRITTEN NOTICE ON
BEHALF OF THE ASSESSOR OR BOARD OF ASSESSORS.
    Sec.  3.  This  act shall take effect from its
passage and  be  applicable  to  assessment  years
commencing on and after October 1, 1997.

Approved May 27, 1997