Bill Summary – FastDemocracy

General Assembly                       Raised Bill No. 6658
      January Session, 2021                  LCO No. 5638
     Referred to Committee on          FINANCE, REVENUE AND
     BONDING
     Introduced by:
       (FIN)
 AN ACT CONCERNING THE LEGISLATIVE COMMISSIONERS'
 RECOMMENDATIONS FOR MINOR AND TECHNICAL REVISIONS TO
 THE TAX AND RELATED STATUTES.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
       Section 1. Subsection (a) of section 12-35 of the general statutes is
    repealed and the following is substituted in lieu thereof (Effective October
    1, 2021):
      (a) (1) Wherever used in this chapter, unless otherwise provided,
   "state collection agency" includes the Treasurer, the Commissioner of
   Revenue Services and any other state official, board or commission
   authorized by law to collect taxes payable to the state and any duly
   appointed deputy of any such official, board or commission; "tax"
   includes not only the principal of any tax but also all interest, penalties,
   fees and other charges added thereto by law; and "serving officer"
   includes any state marshal, constable or employee of such state
   collection agency designated for such purpose by a state collection
   agency and any person so designated by the Labor Commissioner.
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    (2) Upon the failure of any person to pay any tax, except any tax
 under chapter 216, due the state within thirty days from its due date, the
 state collection agency charged by law with its collection shall add
 thereto such penalty or interest or both as are prescribed by law,
 provided, (A) if any statutory penalty is not specified, there may be
 added a penalty in the amount of ten per cent of the whole or such part
 of the principal of the tax as is unpaid or fifty dollars, whichever amount
 is greater, and [provided,] (B) if any statutory interest is not specified,
 there shall be added interest at the rate of one per cent of the whole or
 such part of the principal of the tax as is unpaid for each month or
 fraction thereof, from the due date of such tax to the date of payment.
    (3) Upon the failure of any person to pay any tax, except any tax
 under chapter 216, due within thirty days of its due date, the state
 collection agency charged by law with the collection of such tax may
 make out and sign a warrant directed to any serving officer for distraint
 upon any property of such person found within the state, whether real
 or personal. An itemized bill shall be attached thereto, certified by the
 state collection agency issuing such warrant as a true statement of the
 amount due from such person.
    (A) Such warrant shall have the same force and effect as an execution
 issued pursuant to chapter 906. Such warrant may be levied on any real
 property or tangible or intangible personal property of such person, and
 sale made pursuant to such warrant in the same manner and with the
 same force and effect as a levy of sale pursuant to an execution. In
 addition thereto, if such warrant has been issued by the Commissioner
 of Revenue Services, [his] the commissioner's deputy, the Labor
 Commissioner, the executive director of the Employment Security
 Division or any person in the Employment Security Division in a
 position equivalent to or higher than the position presently held by a
 revenue examiner four, said serving officer shall be authorized to place
 a keeper in any place of business and it shall be such keeper's duty to
 secure the income of such business for the state and, when it is in the
 best interest of the state, to force cessation of such business operation. In
 addition, the Attorney General may collect any such tax by civil action.
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 Each serving officer so receiving a warrant shall make a return with
 respect to such warrant to the appropriate collection agency within a
 period of ten days following receipt of such warrant.
    (B) Each serving officer shall collect from such person, in addition to
 the amount shown on such warrant, [his] such officer's fees and charges,
 which shall be twice those authorized by statute for serving officers,
 provided the minimum charge shall be five dollars and money collected
 pursuant to such warrant shall be first applied to the amount of any fees
 and charges of the serving officer. In the case of an employee of the state
 acting as a serving officer the fees and charges collected by such
 employee shall inure to the benefit of the state.
    (4) For the purposes of this section, "keeper" means a person who has
 been given authority by an officer authorized to serve a tax warrant to
 act in the state's interest to secure the income of a business for the state
 and, when it is in the best interest of the state, to force the cessation of
 such business's operation, upon the failure of such business to pay taxes
 owed to the state.
    Sec. 2. Section 12-40 of the general statutes is repealed and the
 following is substituted in lieu thereof (Effective October 1, 2021):
    The assessors in each town, except as otherwise specially provided
 by law, shall, on or before the fifteenth day of October annually, post on
 the signposts therein, if any, or at some other exterior place near the
 office of the town clerk, or publish in a newspaper published in such
 town or, if no newspaper is published in such town, then in any
 newspaper published in the state having a general circulation in such
 town, a notice requiring all persons therein liable to pay taxes to bring
 in a declaration of the taxable personal property belonging to them on
 the first day of October in that year in accordance with section [12-42]
 12-41 and the taxable personal property for which a declaration is
 required in accordance with section 12-43, as amended by this act.
    Sec. 3. Section 12-43 of the general statutes is repealed and the
 following is substituted in lieu thereof (Effective October 1, 2021):
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     (a) 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.
    (b) At least thirty days before the expiration of the time for filing such
 declaration, 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, or send such forms electronically
 to such nonresident's electronic mail address or the electronic mail
 address of such nonresident's attorney or agent, provided such
 nonresident has requested, in writing, to receive such forms
 electronically. 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 form to the
 nonresident taxpayer. [Said] Such taxpayer shall file the declaration not
 later than fifteen days after the date such declaration form 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 (e) of section 12-41.
    (c) 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.
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    Sec. 4. Section 12-44 of the general statutes is repealed and the
 following is substituted in lieu thereof (Effective October 1, 2021):
     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] 12-41 or 12-43, as amended by this
 act; but such penalty shall not be in addition to that previously imposed
 in the town assessment.
    Sec. 5. Section 12-54 of the general statutes is repealed and the
 following is substituted in lieu thereof (Effective October 1, 2021):
    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] assessor or a majority of [them]
 the board of assessors 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] 12-41. 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.
    Sec. 6. Subsection (b) of section 12-57a of the general statutes is
 repealed and the following is substituted in lieu thereof (Effective October
 1, 2021):
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    (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] 12-41 in the same
 manner as any owner of personal property who fails to file a personal
 property declaration as required.
    Sec. 7. Subsection (a) of section 12-111 of the general statutes is
 repealed and the following is substituted in lieu thereof (Effective October
 1, 2021):
     (a) (1) Any person, including any lessee of real property whose lease
 has been recorded as provided in section 47-19 and who is bound under
 the terms of a lease to pay real property taxes and any person to whom
 title to such property has been transferred since the assessment date,
 claiming to be aggrieved by the doings of the assessors of such town
 may appeal therefrom to the board of assessment appeals. Such appeal
 shall be filed, in writing, on or before February twentieth. The written
 appeal shall include, but is not limited to, the property owner's name,
 name and position of the signer, description of the property which is the
 subject of the appeal, name and mailing address of the party to be sent
 all correspondence by the board of assessment appeals, reason for the
 appeal, appellant's estimate of value, signature of property owner, or
 duly authorized agent of the property owner, and date of signature.
    (2) The board shall notify each aggrieved taxpayer who filed a written
 appeal in the proper form and in a timely manner, no later than March
 first immediately following the assessment date, of the date, time and
 place of the appeal hearing. Such notice shall be sent no later than seven
 calendar days preceding the hearing date except that the board may
 elect not to conduct an appeal hearing for any commercial, industrial,
 utility or apartment property with an assessed value greater than one
 million dollars. The board shall, not later than March first, notify the
 appellant that the board has elected not to conduct an appeal hearing.
 An appellant whose appeal will not be heard by the board may appeal
 directly to the Superior Court pursuant to section 12-117a.
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    (3) The board shall determine all appeals for which the board
 conducts an appeal hearing and send written notification of the final
 determination of such appeals to each such person within one week
 after such determination has been made. Such written notification shall
 include information describing the property owner's right to appeal the
 determination of such board. Such board may equalize and adjust the
 grand list of such town and may increase or decrease the assessment of
 any taxable property or interest therein and may add an assessment for
 property omitted by the assessors which should be added thereto; and
 may add to the grand list the name of any person omitted by the
 assessors and owning taxable property in such town, placing therein all
 property liable to taxation which it has reason to believe is owned by
 such person, at the percentage of its actual valuation, as determined by
 the assessors in accordance with the provisions of sections 12-64 and 12-
 71, from the best information that it can obtain. [, and if] If such property
 should have been included in the declaration, as required by section [12-
 42] 12-41 or 12-43, as amended by this act, [it] the board shall add thereto
 twenty-five per cent of such assessment; but, before proceeding to
 increase the assessment of any person or to add to the grand list the
 name of any person so omitted, [it] the board shall mail to such person,
 postage paid, at least one week before making such increase or addition,
 a written or printed notice addressed to such person at the town in
 which such person resides, to appear before such board and show cause
 why such increase or addition should not be made.
    (4) When the board increases or decreases the gross assessment of any
 taxable real property or interest therein, the amount of such gross
 assessment shall be fixed until the assessment year in which the
 municipality next implements a revaluation of all real property
 pursuant to section 12-62, unless the assessor increases or decreases the
 gross assessment of the property to [(1)] (A) comply with an order of a
 court of jurisdiction, [(2)] (B) reflect an addition for new construction,
 [(3)] (C) reflect a reduction for damage or demolition, or [(4)] (D) correct
 a factual error by issuance of a certificate of correction. Notwithstanding
 the provisions of this subsection, if, prior to the next revaluation, the
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 assessor increases or decreases a gross assessment established by the
 board for any other reason, the assessor shall submit a written
 explanation to the board setting forth the reason for such increase or
 decrease. The assessor shall also append the written explanation to the
 property card for the real estate parcel whose gross assessment was
 increased or decreased.
    Sec. 8. Subdivision (4) of section 12-120a of the general statutes is
 repealed and the following is substituted in lieu thereof (Effective October
 1, 2021):
    (4) (A) For purposes of taxable registered motor vehicles, such report
 shall include the total number of motor vehicles and the total assessed
 value of such motor vehicles for each of the following classifications
 related to use: (i) Passenger, (ii) commercial, (iii) combination, (iv) farm,
 and (v) any other classification; (B) for purposes of taxable vehicles
 which are not registered and mobile manufactured homes, such report
 shall include the total number of such vehicles and mobile
 manufactured homes and the total assessed value for each such
 category; (C) for purposes o