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