Substitute Senate Bill No. 525
          Substitute Senate Bill No. 525

              PUBLIC ACT NO. 98-217


AN  ACT  CONCERNING  GRANTS-IN-LIEU  OF  TAXES FOR
STATE CORRECTION FACILITIES AND APPEALS RELATED TO
STATE-OWNED REAL PROPERTY AND PRIVATE COLLEGES AND
GENERAL HOSPITALS.


    Be it enacted  by  the  Senate  and  House  of
Representatives in General Assembly convened:
    Section 1. Subsection (a) of section 12-19a of
the general statutes,  as  amended by section 1 of
public act 97-261,  section 2 of public act 97-282
and section 27  of public act 97-11 of the June 18
special session, is  repealed and the following is
substituted in lieu thereof:
    (a) On or  before January first, annually, the
Secretary of the  Office  of Policy and Management
shall determine the  amount  due, as a state grant
in lieu of  taxes,  to  each  town  in  this state
wherein  state-owned  real  property,  reservation
land held in  trust  by  the  state  for an Indian
tribe or a  municipally owned airport, except that
which  was acquired  and  used  for  highways  and
bridges, but not  excepting  property acquired and
used  for highway  administration  or  maintenance
purposes, is located.  The  grant  payable  to any
town under the  provisions  of this section in the
state fiscal year  commencing  July  1,  1993, and
each fiscal year thereafter, shall be equal to the
total of (1)  (A)  one  hundred  per  cent  of the
property taxes which  would  have  been  paid with
respect to any  facility [listed in subsection (w)
of section 1-1  and  any other facility certified]
DESIGNATED by the  Commissioner  of Correction, on
or before August first of each year, to [have been
used  for  incarcerative   purposes   during   the
preceding fiscal year]  BE A CORRECTIONAL FACILITY
ADMINISTERED UNDER THE  AUSPICES OF THE DEPARTMENT
OF CORRECTION OR A JUVENILE DETENTION CENTER UNDER
DIRECTION  OF  THE   DEPARTMENT  OF  CHILDREN  AND
FAMILIES THAT WAS  USED FOR INCARCERATIVE PURPOSES
DURING  THE  PRECEDING  FISCAL  YEAR.  IF  A  LIST
CONTAINING  THE  NAME   AND   LOCATION   OF   SUCH
DESIGNATED FACILITIES AND  INFORMATION  CONCERNING
THEIR USE FOR PURPOSES OF INCARCERATION DURING THE
PRECEDING FISCAL YEAR  IS  NOT  AVAILABLE FROM THE
SECRETARY OF THE  STATE ON THE FIRST DAY OF AUGUST
OF ANY YEAR,  SAID  COMMISSIONER  SHALL,  ON  SAID
FIRST DAY OF  AUGUST,  CERTIFY TO THE SECRETARY OF
THE  OFFICE  OF   POLICY  AND  MANAGEMENT  A  LIST
CONTAINING SUCH INFORMATION,  AND  (B) ONE HUNDRED
PER CENT OF  THE  PROPERTY  TAXES WHICH WOULD HAVE
BEEN PAID WITH RESPECT TO THAT PORTION OF THE JOHN
DEMPSEY  HOSPITAL LOCATED  AT  THE  UNIVERSITY  OF
CONNECTICUT HEALTH CENTER  IN  FARMINGTON  THAT IS
USED AS A  PERMANENT  MEDICAL  WARD  FOR PRISONERS
UNDER THE CUSTODY OF THE DEPARTMENT OF CORRECTION.
NOTHING IN THIS  SECTION  SHALL  BE  CONSTRUED  AS
DESIGNATING  ANY  PORTION  OF  THE  UNIVERSITY  OF
CONNECTICUT HEALTH CENTER JOHN DEMPSEY HOSPITAL AS
A  CORRECTIONAL  FACILITY,   (2)  subject  to  the
provisions  of subsection  (c)  of  this  section,
forty per cent  of  the property taxes which would
have been paid  with  respect to the buildings and
grounds comprising Connecticut  Valley Hospital in
Middletown. Such grant  shall  commence  with  the
fiscal year beginning July 1, 1995, and continuing
each  year  thereafter,  (3)  notwithstanding  the
provisions of subsections  (b)  and  (c)  of  this
section, with respect  to  any  town in which more
than fifty per cent of the property is state-owned
real  property,  one   hundred  per  cent  of  the
property taxes which  would  have  been  paid with
respect to such  state-owned  property. Such grant
shall commence with the fiscal year beginning July
1, 1997, and  continuing each year thereafter, and
(4) subject to the provisions of subsection (c) of
this section, twenty  per  cent  of  the  property
taxes which would  have  been paid with respect to
all  other  state-owned  real  property  and  with
respect to all  municipally owned airports; except
for the exemption  applicable to such property, on
the  assessment  list   in   such   town  for  the
assessment   date   two   years   prior   to   the
commencement of the  state  fiscal  year  in which
such grant is payable. The grant provided pursuant
to this section  for any municipally owned airport
shall be paid  to  any  municipality  in which the
airport  is  located,   except   that   the  grant
applicable to Sikorsky  Airport shall be paid half
to the town  of  Stratford and half to the city of
Bridgeport. For the  fiscal  year  ending June 30,
1993, the amount  of  the  grant  payable  to each
municipality in accordance with this section shall
be reduced proportionately  in  the event that the
total of such  grants  in  such  year  exceeds the
amount  appropriated  for  the  purposes  of  this
section with respect to such year.
    Sec.  2.  Section   12-19b   of   the  general
statutes, as amended  by  section  2 of public act
97-261,  is  repealed   and   the   following   is
substituted in lieu thereof:
    Not later than  April  first in any assessment
year, any town  to  which a grant is payable under
the provisions of  section  12-19a,  AS AMENDED BY
THIS  ACT, shall  provide  the  Secretary  of  the
Office of Policy  and Management with the assessed
valuation of the  state-owned  land  and buildings
and  the assessed  valuation  of  the  municipally
owned airport as  of  the  first  day  of  October
immediately preceding, adjusted in accordance with
any gradual increase  in  or deferment of assessed
values of real  property implemented in accordance
with section 12-62c  or  subsection (e) of section
12-62a,  AS  AMENDED,   which   is   required  for
computation of such grant. Any town which neglects
to transmit to  the  Secretary  of  the  Office of
Policy and Management  the  assessed  valuation as
required by this section shall forfeit two hundred
fifty dollars to the state, provided the secretary
may  waive  such  forfeiture  in  accordance  with
procedures and standards  adopted by regulation in
accordance with chapter  54. Said secretary may on
or before the  first  day of [September] AUGUST of
the state fiscal  year  in  which  such  grant  is
payable, reevaluate any such property when, in his
judgment, the valuation  is  inaccurate  and shall
notify such town  of  such  reevaluation. Any town
aggrieved by the action of the secretary under the
provisions of this section may, NOT LATER THAN TEN
BUSINESS DAYS FOLLOWING  RECEIPT  OF  SUCH NOTICE,
APPEAL TO THE  SECRETARY  FOR A HEARING CONCERNING
SUCH REEVALUATION. SUCH APPEAL SHALL BE IN WRITING
AND SHALL INCLUDE  A  STATEMENT  AS TO THE REASONS
FOR SUCH APPEAL.  THE  SECRETARY  SHALL, NOT LATER
THAN TEN BUSINESS  DAYS  FOLLOWING RECEIPT OF SUCH
APPEAL, GRANT OR DENY SUCH HEARING BY NOTIFICATION
IN WRITING, INCLUDING  IN THE EVENT OF A DENIAL, A
STATEMENT AS TO  THE  REASONS  FOR SUCH DENIAL. IF
ANY  TOWN  IS  AGGRIEVED  BY  THE  ACTION  OF  THE
SECRETARY FOLLOWING SUCH HEARING OR IN DENYING ANY
SUCH HEARING, THE  TOWN  MAY  within  two weeks of
such notice, appeal  to the superior court for the
judicial district wherein  such  town  is located.
Any such appeal shall be privileged.
    Sec. 3. Section 12-20b of the general statutes
is repealed and  the  following  is substituted in
lieu thereof:
    Not later than  April  first in each year, any
municipality to which a grant is payable under the
provisions of section  12-20a  shall  provide  the
Secretary of the  Office  of Policy and Management
with the assessed valuation of the tax-exempt real
property as of  the  immediately preceding October
first, adjusted in  accordance  with  any  gradual
increase in or  deferment  of  assessed  values of
real  property  implemented   in  accordance  with
section  12-62c  or   subsection  (e)  of  section
12-62a,  AS  AMENDED,   which   is   required  for
computation of such  grant. Any municipality which
neglects  to transmit  to  the  Secretary  of  the
Office  of  Policy  and  Management  the  assessed
valuation  as  required   by  this  section  shall
forfeit two hundred  fifty  dollars  to the state,
provided the secretary  may  waive such forfeiture
in  accordance  with   procedures   and  standards
adopted by regulation  in  accordance with chapter
54. Said secretary may, on or before the first day
of [September] AUGUST  of the state fiscal year in
which such grant  is  payable, reevaluate any such
property when, in  his  judgment, the valuation is
inaccurate and shall  notify  such municipality of
such reevaluation. Any  municipality  aggrieved by
the action of  said secretary under the provisions
of this section  may,  NOT LATER THAN TEN BUSINESS
DAYS FOLLOWING RECEIPT  OF  SUCH NOTICE, APPEAL TO
THE  SECRETARY  FOR   A  HEARING  CONCERNING  SUCH
REEVALUATION, PROVIDED SUCH  APPEAL  SHALL  BE  IN
WRITING AND SHALL  INCLUDE  A  STATEMENT AS TO THE
REASONS FOR SUCH  APPEAL. THE SECRETARY SHALL, NOT
LATER THAN TEN  BUSINESS DAYS FOLLOWING RECEIPT OF
SUCH  APPEAL,  GRANT   OR  DENY  SUCH  HEARING  BY
NOTIFICATION IN WRITING, INCLUDING IN THE EVENT OF
A DENIAL, A  STATEMENT  AS TO THE REASONS FOR SUCH
DENIAL. IF ANY  MUNICIPALITY  IS  AGGRIEVED BY THE
ACTION OF THE  SECRETARY FOLLOWING SUCH HEARING OR
IN DENYING ANY  SUCH HEARING, THE MUNICIPALITY MAY
within two weeks  of  such  notice,  appeal to the
superior court for  the judicial district in which
the municipality is located. Any such appeal shall
be privileged. Said secretary shall certify to the
Comptroller the amount due each municipality under
the provisions of  section  12-20a,  or  under any
recomputation occurring prior  to  September first
which  may  be  effected  as  the  result  of  the
provisions of this  section,  and  the Comptroller
shall draw his order on the Treasurer on or before
the fifteenth day  of  September following and the
Treasurer shall pay  the  amount  thereof  to such
municipality on or  before  the  thirtieth  day of
September  following.  If   any  recomputation  is
effected as the  result  of the provisions of this
section on or  after  the  January first following
the date on  which  the  municipality has provided
the   assessed   valuation    in   question,   any
adjustments to the  amount due to any municipality
for the period  for  which  such  adjustments were
made  shall  be  made  in  the  next  payment  the
Treasurer shall make to such municipality pursuant
to this section.
    Sec. 4. This  act  shall  take  effect July 1,
1998.

Approved June 8, 1998