(Sp. Laws 1913, No. 352, § 49; Sp. Laws 1933, No.
456, § 1; Charter Amendment 8-29-1978.[1])
On the Wednesday next following the first Monday of October,
1933, the Mayor shall appoint, subject to confirmation by the Council,
one member on the Board of Relief to hold office for the term of three
years, and the person so appointed and the two members of the Board
of Relief holding office at the time of such appointment and their
successors to be appointed in the manner hereinafter provided shall
constitute the Board of Relief. Annually thereafter, on the Wednesday
following the first Monday of October, the Mayor shall appoint subject
to confirmation by the Council, one member of the Board of Relief
to hold office from the date of his appointment for a like term of
three years and until his successor shall be appointed and shall have
qualified. The term of office of the members of the Board of Relief
in office at the time of the approval of this act shall be unaffected
by the provisions hereof. Any vacancy in the membership of the Board
of Relief may be filled by the Mayor for the unexpired portion of
the term, subject to confirmation by the Council.
[1]
Editor's Note: Approved by the electorate at the general
election held 11-7-1978.
(Sp. Laws 1913, No. 352, § 49; Sp. Laws 1933, No.
456, § 1.)
Any provision of § 1-224 of said act consolidating the Town of Norwalk with the Cities of Norwalk and South Norwalk and the East Norwalk Fire District, and incorporating the City of Norwalk, approved June 6, 1913, as amended by an act approved April 18, 1929, which relates to the salaries of Assessors, is repealed.
(Sp. Laws 1913, No. 352, § 90; Sp. Laws 1915, No.
367, § 4; Sp. Laws 1967, No. 197, § 2.)
The Assessors shall assess the real estate situated in said
city, and the personal estate of the inhabitants of said city liable
to be set in the lists by the Assessors of towns. The Assessors shall,
on or before the 15th day of September in each year, give notice by
posting the same on the public signpost in said city and by publishing
the same once in a newspaper published in said city to all persons
liable to pay taxes in said city, requiring of them written or printed
lists, verified by the oaths of the respective persons, of all property
belonging to said persons on the first day of September of that year,
with the particulars of all their property liable to be assessed and
valued, designating the district or districts in which each item is
situated, within 20 days from the date of said notice; and said Assessors
shall complete the lists of the several taxing districts of said city,
including the ascertainment of the total assessed valuation of the
property in each district, and said Assessors shall have the same
power as the Assessors of towns. Said lists shall remain for 20 days
in the office of said City Clerk, and shall be open to the inspection
of any person liable to taxation in said city.[1]
(Sp. Laws 1913, No. 352, § 91; Sp. Laws 1915, No.
367, § 5; Sp. Laws 1967, No. 197, § 3; Sp. Laws
1969, No. 264, § 1.)
On the 20th day of February in each year the City Clerk shall
deliver the assessment lists of said city to the Board of Tax Review,
who shall exercise and have the same powers in relation thereto as
are conferred upon Boards of Tax Review of towns by the general statutes,
and any person aggrieved by the doings of said Board may appeal therefrom
to the Court of Common Pleas. Said Board shall give notice of their
meeting by publication in one or more newspapers published in said
city at least five days prior thereto. On or before the 20th day of
March in each year said Board shall return said assessment lists,
with a written report of any abatements or additions by them made,
to the Tax Commissioner who shall, after the city tax is laid, make
a ratebook.
(Sp. Laws 1913, No. 352, § 92.)
All property liable to taxation in said city shall be set in
the lists at its actual valuation.
(Sp. Laws 1913, No. 352, § 93.)
____________________; and if such resident fails to file such
list the assessors shall make a list for him of all the property which
they have reason to believe is owned by him liable to taxation in
said city, at the actual valuation thereof, from the best information
they can obtain, and add thereto 10% of said valuation.
(Sp. Laws 1937, No. 539, § 1.)
The assessment date of the consolidated town and city of Norwalk
shall continue to be the first day of October in each year. All persons
required to file, with the Tax Commissioner of said consolidated town
and city, lists of property subject to taxation, shall file such lists
not later than the first day of November in each year, or, if such
first day shall be Sunday, then the next business day following.
(Sp. Laws 1937, No. 539, § 2.)
Such persons shall not include in such lists real estate, shellfish
lands or motor vehicles. The term "motor vehicles" shall include trucks,
tractors, automobiles and motorcycles.
(Sp. Laws 1937, No. 539, § 3.)
The State Tax Commissioner shall provide a form to be used by
property owners in the consolidated Town and City of Norwalk for listing
personal property for taxation, except as hereinbefore provided.
(Sp. Laws 1937, No. 539, § 4.)
The addition of 10% to taxpayers' lists, provided by law for failure to file such lists, shall apply only to such properties as are not expected by the provisions of § 1-278.
(Sp. Laws 1913, No. 352, § 94.)
All owners of real estate or tangible personal property which
is located in the city seven months during any year, who are nonresidents
of said city, shall file lists of such estate and personal property
with the Assessors of said city in the same manner and subject to
the same conditions as is required of residents, except that the lists
of nonresidents may be made out and filed either by such nonresidents
or by their attorneys or agents, and such property shall be liable
to taxation in said city in the same manner as provided for property
residents.
(Sp. Laws 1935, No. 363; Sp. Laws 1967, No. 197, § 4;
Sp. Laws 1969, No. 264, § 2.)
The grand list of the City of Norwalk shall be filed with the
State Tax Commissioner, annually, on or before the first Monday in
April. The tax books of said city shall be bound and returned for
public inspection, annually, on or before the third Monday in April.[1] The Board of Tax Review of said city shall meet, annually,
on the first Monday in March. The Board of Estimate of said city shall
meet, annually, on the fourth Monday in April.[2]
(Sp. Laws 1947, No. 486.)
The time within which the tax books of the City of Norwalk may
be completed and the duties of the Board of Tax Review of said town
may be completed is extended 30 days beyond the time prescribed by
law.
(Sp. Laws 1935, No. 126.)
The tax books on which the assessments of the property owners
of the City of Norwalk are listed shall be transferred from the office
of the City Clerk to the office of the Tax Commissioner of said city.
