As provided under C.G.S. § 12-63c(d), which authorizes
municipalities to waive the assessment penalty described in C.G.S.
§ 12-63c(d), the Tax Assessor of the City of Middletown
shall waive the ten-percent assessment penalty described in C.G.S.
§ 12-63c(d) upon receipt of such information that the owner
of the real property required to submit the information is not the
owner of such property on the assessment date for the grand list to
which such penalty is added.