[Adopted BOS 7-14-2010]
This article is enacted pursuant to the provisions of Public
Act 09-196.[1]
[1]
Editor's Note: P.A. 09-196 was approved 7-8-2009 and amended
C.G.S. §§ 12-62, 12-63b, 12-63c and 12-111.
A.
The Assessor, or the Board of Assessment Appeals, shall have the
authority to waive any penalty imposed pursuant to C.G.S. § 12-63c(d),
as may be amended from time to time, provided:
(1)
The owner of the real property required to submit the income and
expense information pursuant to C.G.S. § 12-63c(a) is not
the owner of such property on the assessment date for the grand list
to which such penalty is added; and
(2)
The Town Assessor, or the Town Board of Assessment Appeals, receives
information proving such change in ownership.
B.
In addition, the Assessor, or the Board of Assessment Appeals, may
also waive such penalty, provided the Assessor or Board of Assessment
Appeals receives the income and expense information, in full compliance
with C.G.S. § 12-63c, on or before September 30 of said
assessment year.
If any provision of this article or the application thereof
is held to be invalid, such invalidity shall not affect other provisions
or applications of any other part of this article which can be given
effect without the invalid provisions or applications; and to this
end the provisions of this article and the various applications thereof
are declared to be severable.
