Substitute House Bill No. 6861
Substitute House Bill No. 6861
PUBLIC ACT NO. 97-280
AN ACT VALIDATING THE FILING OF COMMERCIAL SEWER
LIENS IN THE TOWN OF STRATFORD, RECALCULATING THE
EQUALIZED NET GRAND LIST OF THE TOWN OF HADDAM,
VALIDATING CERTAIN ACTIONS OF THE COURT OF COMMON
COUNCIL OF THE TOWN OF MERIDEN, VALIDATING CERTAIN
ACTIONS OF THE BOARD OF ASSESSMENT APPEALS OF THE
TOWNS OF GOSHEN AND BERLIN, CONCERNING DUTIES OF
ASSESSORS, BOARDS OF ASSESSORS AND BOARDS OF
ASSESSMENT APPEALS, AND CONCERNING THE LITCHFIELD
HILLS COUNCIL OF ELECTED OFFICIALS.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Notwithstanding the failure of the
town of Stratford to timely file a certificate
continuing a lien for sewer use charges in
compliance with the requirements of sections
12-172 to 12-175, inclusive, of the general
statutes that the tax collector file in the office
of the town clerk a certificate continuing a lien
on sewer use charges within the first year after
the first instalment of the real estate tax has
become due, any such certificate to continue which
has, prior to the effective date of this act, been
recorded in the book of tax liens in the office of
the town clerk of Stratford is declared sufficient
for compliance with the provisions of said
sections 12-172 to 12-175, inclusive. Such liens
are validated and shall have the same force and
effect as though the provisions of said sections
12-172 to 12-175, inclusive, concerning the filing
of certificates continuing tax liens had been
complied with.
Sec. 2. The Secretary of the Office of Policy
and Management shall recalculate the equalized net
grand list for the town of Haddam for grand list
years 1992, 1993 and 1994, reflecting the judicial
modifications made to such grand lists. The
secretary shall submit such recalculated equalized
net grand lists to the State Board of Education
for purposes of recalculating the town's adjusted
equalized net grand list, as defined in section
10-261f of the general statutes, for said grand
lists. In no case shall the recalculated adjusted
equalized net grand list calculation pursuant to
section 10-261a of the general statutes or the
town wealth pursuant to section 10-262f of the
general statutes, be adjusted for any grant year
prior to fiscal year 1997-98. Notwithstanding the
provisions of this section, the Secretary of the
Office of Policy and Management shall not
recalculate the equalized net grand lists of the
town of Haddam unless the town provides data to
the secretary concerning the assessment of real
and personal property on said grand lists within
one month of receiving a written request for such
data.
Sec. 3. Notwithstanding the provisions of
subsection (58) of section 12-81 of the general
statutes, all actions of the Court of Common
Council of the town of Meriden taken with respect
to the abatement of property taxes for Harbor
Brook Apartments during the period commencing
January 1, 1973, and ending May 31, 1995,
otherwise valid except for said subsection, are
hereby validated.
Sec. 4. Notwithstanding the provisions of
sections 12-55, 12-62, 12-110 to 12-112,
inclusive, and 12-117 of the general statutes, as
amended, the actions of the Board of Assessment
Appeals of the town of Goshen with respect to the
assessment lists for the assessment year
commencing October 1, 1996, and such lists and the
abstracts related thereto, notwithstanding the
failure of said board to complete its duties
within the time required by said sections, are
hereby validated, and the assessment lists and
abstracts thereof compiled for the assessment year
commencing October 1, 1996, in the town of Goshen
which assessment lists and abstracts were not
filed by the assessor of said town within the time
period required in accordance with said sections
12-55, 12-62 and 12-117, shall not, because of
such omission, be adjudged void or defective and
said assessment lists and abstracts are hereby
ratified and made binding upon said town and any
taxes which are imposed with respect to said
assessment lists and abstracts may be levied and
collected, provided said determinations of the
Board of Assessment Appeals shall be completed and
said assessment lists and abstracts shall be
completed and filed not later than June 9, 1997.
Sec. 5. Subsection (a) of section 12-117 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) (1) The period prescribed by law for the
completion of the duties of any assessor, board of
assessors or board of assessment appeals may, for
due cause shown, be extended by the Secretary of
the Office of Policy and Management for a period
not exceeding one month, and in the case of the
board of assessment appeals in any town in the
assessment year immediately following completion
of a revaluation of all real property in such town
and adjustment of the assessment list for such
assessment year accordingly, such period may be
extended by said secretary for a period not
exceeding two months, provided such assessor or
board shall submit to said secretary, not less
than ten days before the expiration of the period
prescribed by law, a request in writing, approved
by the chief executive officer of the
municipality, for such extension, setting forth
the reasons therefor. If an extension is granted
to any assessor or board of assessors, the date by
which a taxpayer shall be required to submit a
written request for appeal to the board of
assessment appeals shall be extended to March
twentieth and said board shall conduct hearings
regarding such requests during the month of April.
The board shall send notification to the taxpayer
of the time and date of an appeal hearing at least
seven calendar days preceding the hearing date,
but no later than the first day of April. If the
board elects not to hear an appeal in accordance
with the provisions of section 12-111 it shall
notify the taxpayer of such decision no later than
the first day of April. (2) IN ADDITION TO THE
EXTENSIONS PROVIDED UNDER SUBDIVISION (1) OF THIS
SUBSECTION, THE PERIOD PRESCRIBED BY LAW FOR THE
COMPLETION OF THE DUTIES OF ANY ASSESSOR, BOARD OF
ASSESSORS OR BOARD OF ASSESSMENT APPEALS IN ANY
TOWN SUBJECT TO THE PROVISIONS OF SECTION 7-344
WHICH FAILS TO ADOPT ITS BUDGET IN THE TIME
PRESCRIBED SHALL BE EXTENDED BY THE SECRETARY OF
THE OFFICE OF POLICY AND MANAGEMENT FOR A PERIOD
NOT EXCEEDING THREE MONTHS, PROVIDED THE ASSESSOR
OR BOARD NOTIFIES THE SECRETARY IN WRITING, AND
SUCH EXTENSION IS APPROVED BY THE CHIEF EXECUTIVE
OFFICER OF THE MUNICIPALITY. THE DATE BY WHICH A
TAXPAYER SHALL BE REQUIRED TO SUBMIT A WRITTEN
REQUEST FOR APPEAL TO THE BOARD OF ASSESSMENT
APPEALS SHALL BE EXTENDED FOR A THREE MONTH PERIOD
AND SAID BOARD SHALL CONDUCT HEARINGS REGARDING
SUCH REQUESTS DURING THE MONTH FOLLOWING THE END
OF THE EXTENDED PERIOD FOR REQUESTS FOR APPEALS
UNDER THIS SUBDIVISION. THE BOARD SHALL SEND
NOTIFICATION TO THE TAXPAYER OF THE TIME AND DATE
OF AN APPEAL HEARING AT LEAST SEVEN CALENDAR DAYS
PRECEDING THE HEARING DATE, BUT NO LATER THAN THE
FIRST DAY OF THE MONTH IN WHICH THE HEARING IS TO
BE HELD. IF THE BOARD ELECTS NOT TO HEAR AN APPEAL
IN ACCORDANCE WITH THE PROVISIONS OF SECTION
12-111 IT SHALL NOTIFY THE TAXPAYER OF SUCH
DECISION. All provisions of said section 12-111,
other than the extension of the filing and
notification dates as [herein set forth] AS
PROVIDED IN SUBDIVISIONS (1) AND (2) OF THIS
SUBSECTION, shall be applicable to such appeals.
If an extension is granted to any board of
assessment appeals, the time period within which a
taxpayer may appeal from the decision of such
board and the time within which the [town clerk]
ASSESSOR OR BOARD OF ASSESSORS shall transmit an
abstract of the assessment lists shall be extended
for a like period.
Sec. 6. Notwithstanding the provisions of
sections 12-110 to 12-112, inclusive, and section
12-117 of the general statutes, the actions of the
boards of assessment appeals of the town of Berlin
with respect to the assessment lists for the
assessment year commencing October 1, 1996, and
such lists and the abstracts related thereto,
notwithstanding the failure of said board to
complete its duties in the time required by said
sections, are hereby validated, provided said
determinations of the board of assessment appeals
are completed not later than June 15, 1997.
Sec. 7. Notwithstanding any general statute to
the contrary, the Litchfield Hills Council of
Elected Officials shall be entitled to any funds
held in any deposit account, as defined in section
36a-2 of the general statutes, which, as of the
effective date of this act, is held in the name of
the Litchfield Hills Regional Planning Agency.
Sec. 8. This act shall take effect from its
passage, except that section 2 shall take effect
July 1, 1997.
Approved June 27, 1997