[Adopted as Secs. 15-1 to 15-15 of the 1996 Code]
A.
The property tax exemption authorized by § 12-81, Subsections (7) through (16), inclusive, of the General Statutes, shall be effective as of the date the property is acquired.
B.
Any tax paid by the tax-exempt organization for a
period subsequent to the date of acquisition and any tax paid by any
prior owner for such a period for which such organization reimbursed
such owner at the time of transfer shall be refunded to the tax-exempt
organization, upon application made in writing to the Collector of
Revenue. Such period of time shall be determined in accordance with
the customary adjustments ordinarily made at the time of closing between
buyer and seller.
The Town hereby authorizes the property tax
exemption for solar energy heating and cooling systems set forth in
§ 12-81, Subsection 56(a), (b), (c) and Subsection 57(a),
(b), (c) of the General Statutes, as amended by Public Act 77-490.
A.
In accordance with the provisions of Special Act 150
of the General Assembly of 1963 concerning the establishment of special
taxing districts for the Town, there is hereby established a special
taxing district for the purpose of defraying by taxes levied solely
upon property within such district any of the cost of undertaking
or accomplishing within such district any of the purposes authorized
by Chapter 100 of the General Statutes, §§ 7-202 through
7-212a.
B.
Such special tax shall be based upon annual budget
appropriations and estimates of receipts from activities related to
such purposes, as approved by the Board of Directors, for the special
taxing district, as provided by the Charter for adoption of budgets,
and shall be included but shown separately in the annual tax levy
of the Town.
C.
The boundaries of this special taxing district are
as shown on a map entitled "Map of Special Taxing District For Downtown
Manchester, date August 21, 1963, Revised August 27, 1963," which
map is hereby declared to be a part hereof.
[Amended 12-10-2002; 10-7-2014]
A.
In addition to the property tax assessment exemptions provided for
veterans by Connecticut general statutes, qualified veterans participating
in the additional veterans program will receive an additional property
tax assessment exemption of $5,000 from the Town of Manchester.
B.
Effective for the October 1, 2014, Grand List and subsequent lists,
pursuant to Public Act 13-224, the Town of Manchester hereby authorizes
the additional property tax assessment exemption for veterans who
are one-hundred-percent disabled and who meet the eligibility requirements
as set forth in the public act and regulations established by the
Office of Policy and Management.
[Added 4-3-2018]
A.
Eligibility for exemption.
(1)
Pursuant to Public Act 17-65, effective October 1, 2018, and
applicable to assessment years on or after October 1, 2018, real property
that is owned by a parent whose child was killed in action or the
surviving spouse of a person who was killed in action, while performing
active military duty with the armed forces, as defined in Subsection
(a) of Section 27-103 of the Connecticut General Statutes, as amended,
shall be eligible to receive an exemption from property tax as of
the October 1 following the application and verification of such tax
exempt status of the parent or surviving spouse by the Director of
Assessment, if the following conditions are met:
(a)
Residency. At the time the application is made, and at all times
during which the parent or surviving spouse is receiving an exemption
pursuant to this section, the parent or surviving spouse shall be
a resident of the Town of Manchester.
(b)
Qualifying income. The parent's or surviving spouse's qualifying
income does not exceed the maximum amount applicable to an unmarried
person as provided under Section 12-811 of the Connecticut General
Statutes, as may be amended from time to time.
(c)
Surviving spouses. The surviving spouse must have been legally
married to the person who was killed in action, in full accordance
with Title 46b, Chapter 815 E, of the Connecticut General Statutes,
as amended, at the time of such person's death.
(d)
Parents. If both parents of any such child killed in action
while performing active military duty with the armed forces are domiciled
together, only one such parent shall be entitled to the exemption
for property tax provided for under this section. If both parents
of any such child killed in action while performing active military
service with the armed forces are not domiciled together, both parents
shall be eligible to receive the exemption provided for under this
section.
(2)
Amount of exemption; certified list.
(a)
A parent or surviving spouse who qualifies in accordance with
this section shall be entitled to an exemption from real property
tax assessment in the amount of $20,000.
(b)
The exemption provided for under this section shall be in addition
to any exemption to which an eligible parent or surviving spouse may
be entitled under Section 12-81 of the Connecticut General Statutes,
as amended. No such eligible parent or surviving spouse entitled to
exemption under Section 12-81f or Section 12-81g of the Connecticut
General Statutes and this section shall receive more than one such
exemption.
(c)
The Director of Assessment shall annually make a certified list
of all such parents or surviving spouses who are found to be entitled
to an exemption under the provisions of this section, which list shall
be filed in the Manchester Town Clerk's office and shall be prima
facie evidence that such parents or surviving spouses whose names
appear thereon are entitled to such exemption as long as they continue
to reside in Manchester and as long as Manchester continues to provide
for such exemption.
(3)
Application procedure and requirements.
(a)
Any parent whose child was killed in action or the surviving
spouse of a person who was killed in action submitting a claim for
an exemption shall be required to file an application, on a form prepared
by the Director of Assessment, to the Assessor's office not later
than the assessment date with respect to which such exemption is claimed.
The application shall include at least two affidavits of disinterested
persons showing that the deceased child or person was performing such
active military duty, that such deceased child or person was killed
in action while performing such active military duty and the relationship
of such deceased child to such parent, or such deceased person to
such surviving spouse, provided that the Director of Assessment may
further require such parent or surviving spouse to be examined by
such Director of Assessment under oath concerning such facts.
(b)
Each application shall include a copy of such parent's or surviving
spouse's federal income tax return, or, in the event such a return
is not filed, such evidence related to income as may be required by
the Director of Assessment, for the tax year of such parent or surviving
spouse ending immediately prior to the assessment date with respect
to which such exemption is claimed.
(c)
The affidavits required in Subsection A(3)(a) shall be recorded in the Manchester Town Clerk's office, free of charge, and such recording shall list the name of such parent or surviving spouse claiming the exemption. No exemption shall be granted unless the affidavits have been recorded in the Town Clerk's office and until the application has been deemed complete by the Director of Assessment.
(4)
Renewal and termination of exemption; penalties.
(a)
When an exemption has been granted, the applicant shall, in
the assessment year immediately following the date of approval, be
presumed qualified for such exemption.
(b)
During the year immediately following the approval of an exemption for an applicant, the Director of Assessment may, by no later than August 1, notify each parent or surviving spouse presumed to be qualified for such exemption in writing. If any such parent or surviving spouse has qualifying income in excess of the maximum allowed under Subsection A(1)(b) herein, such parent or surviving spouse shall notify the Director of Assessment on or before the next filing date for such exemption and shall be denied such exemption for the assessment year immediately following and for any subsequent year until such parent or surviving spouse has reapplied and again qualified for such exemption. Any such parent or surviving spouse who fails to notify the Director of Assessment of such disqualification shall make payment to Manchester in the amount of property tax loss related to such exemption improperly taken.
(c)
The applicant shall be required to reapply for this exemption
on a biennial basis. The failure of the applicant to reapply for this
exemption on a biennial basis shall result in the termination of the
applicant's exemption.
(d)
If at any time is it determined that the applicant has obtained
the exemption set forth in this section improperly, or was based on
any misrepresentation or fraud, then upon discovery of such fact by
the Director of Assessment, the exemption shall be terminated immediately
and the applicant shall make payment to the Town of Manchester in
full the amount of property tax loss to such exemption improperly
taken within 30 days of such written demand from the Town of Manchester.
There is hereby created pursuant to General
Statutes, § 12-81c, an exemption from personal property
taxation for any ambulance-type motor vehicle which is used exclusively
for the purpose of transporting any medically incapacitated individual,
or for a specially rigged, privately owned vehicle operated by a handicapped
individual. Excluded from this section are any vehicles used to transport
individuals for payment. Individuals requesting such exemption must
show proof to the Town Assessor that the vehicle was modified for
use by a handicapped individual or for the transport of a handicapped
individual. In addition, the Town Assessor may require medical documentation
verifying that the modifications to the vehicle are directly related
to the medical incapacity of the individual. Exemptions shall expire
when the vehicle is sold.
[Added 10-2-2007]
A.
Purpose. Pursuant to the authority granted by Connecticut
General Statutes § 12-81w, and in recognition of the benefits
provided to the Town of Manchester by dedicated volunteers of the
Manchester Fire Department, Eighth Utilities District, the Town of
Manchester hereby establishes a program to provide tax relief for
certain individuals who volunteer their services as members of the
Manchester Fire Department, Eighth Utilities District.
B.
Benefit.
(1)
Any eligible individual, as defined herein, shall
be entitled to an abatement of up to $400 of Town of Manchester property
taxes due for any assessment year. For purposes of this section, "assessment
year" means a period of 12 full months commencing with October first
each year.
(2)
Taxes to be abated must be those taxes imposed on
real property or personal property assessed in the name of the eligible
individual, either as a sole owner or a joint owner. In the case of
abating taxes on real property, the real property must serve as the
eligible individual's primary residence.
(3)
The abatement amount shall be applied first to the
taxes for real property, then to personal property.
C.
Eligibility. Individuals shall be eligible for the
property tax abatement set forth herein only when the following criteria
are met:
(1)
The individual is a volunteer fire fighter (including
fire and emergency medical technician), must be a member of the Manchester
Fire Department, Eighth Utilities District, and has achieved one year
of service by the July 1st prior to commencement of an assessment
year.
(2)
The individual has responded to 120 emergency calls
during the last two point periods of the Manchester Fire Department.
A minimum of 25 of such calls during such period shall be mutual aid
calls to the Town of Manchester or fire or police service to the Town
of Manchester. The point periods for members of the Manchester Fire
Department, Eighth Utilities District, are from May through October,
and November through April as defined in the Standard Operating Procedures
of the Manchester Fire Department, Eighth Utilities District.
(3)
No individual shall be eligible for participation
in this property tax relief program if the individual has any tax
delinquency to the Town of Manchester or the Eighth Utilities District
on the date of certification set forth below.
D.
Certification. On or before May 15th of each year,
the Fire Chief of the Manchester Fire Department, Eighth Utilities
District, shall submit a sworn affidavit to the Town of Manchester's
Director of Finance listing those individuals who have satisfied the
eligibility requirements for participation in this property tax relief
program. Any eligible individual who wishes to decline the tax relief
benefit may do so by notifying the Fire Chief of the Manchester Fire
Department, Eighth Utilities District, in writing prior to May 15th
of each year. The Fire Chief shall include a list of any such declinations
in his certification to the Director of Finance.
E.
Effective date. This section shall be effective for
assessment years commencing on or after October 1, 2007.
[Added 11-17-2015]
A.
Pursuant to the authority granted under Connecticut General Statutes § 12-91(c), any building used actually and exclusively in farming, as defined in Connecticut General Statutes § 1-1 (q), or for any building used to provide housing for seasonal employees of such farmer, upon proper written application being made as provided in Connecticut General Statutes § 12-91 (d), shall be entitled to a property tax exemption from the assessed value, provided that the amount of the exemption may not exceed $100,000 for each eligible building.
B.
This
exemption shall not apply to the residence of any farmer.
C.
A written
application for such exemption shall be filed with the assessor annually
on or before November 1, or the extended filing date granted by the
assessor pursuant to Connecticut General Statutes § 12-42.
The application must comply with the requirements of Connecticut General
Statutes § 12-91 (d), including a notarized affidavit certifying
that the farmer, individually or as part of a group, partnership or
corporation, derived at least $15,000 in gross sales from such farming
operation, or incurred at least $15,000 in expenses related to such
farming operation, with respect to the most recently completed taxable
year of such farmer prior to the commencement of the assessment year
for which such application is made, on forms prescribed by the Commissioner
of Agriculture.
D.
Failure
to file the required application in the manner and form described
herein and within the time limit prescribed herein shall be considered
a waiver of the right to such exemptions for the assessment year.
[Amended 1-16-2007]
[Amended 1-16-2007]
Any person owning real property in the Town, including a life use interest, and who occupies that property as his or her principal residence shall be eligible for real property tax deferral with respect to such property, as set forth in § 285-8 of this article, provided the following conditions are met:
A.
Such person shall be 65 years of age or over, or the
spouse of such person living with such person shall be 65 years of
age or over; or such person shall be the surviving spouse of a taxpayer
who otherwise qualified under this article at the time of his or her
death, which surviving spouse shall be 60 years of age or older, or
with respect to real property on which such residents or their spouses
are liable for taxes under Connecticut General Statutes § 12-48.
B.
Such person shall have individually, if unmarried
or jointly, if married whether or not separate income taxes were paid
by the spouses during the calendar year preceding the filing of his
or her claim for tax deferral benefits hereunder, adjusted gross income
as defined pursuant to the Internal Revenue Code of 1954, as from
time to time amended; plus tax-exempt interest, as defined pursuant
to § 103 of the Internal Revenue Code of 1954, as from time
to time amended; dividend exclusions pursuant to § 116 of
the Internal Revenue Code of 1954, as from time to time amended; social
security benefits; railroad retirement benefits; income from other
tax-exempt retirement and annuity sources in an amount not greater
than $28,800 if unmarried or $35,300 if married. The foregoing income
limits shall be adjusted to coincide with income levels established
pursuant to Connecticut General Statutes § 12-170e (Tax
Credit Program.)
C.
Such person has, for one year immediately preceding
the receipt of a tax deferral under this article, been a taxpayer
of the Town.
[Amended 1-16-2007]
The benefits pursuant to this article shall
be limited to the principal residence of the taxpayer, including the
house, the primary lot upon which the residence is located, and any
auxiliary buildings located upon the lot. The maximum benefits received
shall not exceed the limitations of Connecticut General Statutes § 12-129n(a).
The taxpayer shall have the option of receiving the maximum benefits
to which he or she is entitled or an amount less than the maximum
which shall be determined at the taxpayer's discretion
[Amended 1-16-2007]
Applications for benefits pursuant to this article
shall:
A.
Be made on forms as provided by the Assessor and shall be accompanied by a copy of the applicant's most recent federal income tax return and shall include documentation of income defined pursuant to § 285-7B of this article or, if the applicant lacks or has not filed a federal income tax return, shall include, therewith, proof of income as the Town Assessor may require.
B.
Any applicant eligible for tax deferral benefits pursuant
to this article shall apply, as otherwise required by this article,
to the Assessor for such deferral from February 1 through May 15,
inclusive, in the year in which tax deferral is initially claimed
and biennially thereafter.
[Amended 1-16-2007]
A.
All benefits received, pursuant to this article, shall be reimbursed to the Town upon the death of the recipient of tax deferral benefits, or upon the death of the spouse of the recipient if the spouse survives the recipient and continues to occupy the residence of the recipient until his or her death, or upon conveyance of the real property subject to taxation pursuant to § 285-14 of this article.
B.
All benefits received pursuant to this article shall not be subject to interest except as set forth in § 285-14 hereof.
C.
The recipient of tax deferral benefits pursuant to this article shall enter into a written agreement (which is the signed and approved application) with the Town providing for reimbursement in accordance with Subsection B of this section. The principal amount of such tax deferral benefit shall be recorded upon the land records of the Town and shall constitute a lien on the property payable in accordance with Subsection B of this section and § 285-14. This deferral program is designed to postpone payment of the deferral benefits, not forgive them. The mechanism for the Town to secure the future payment of the deferral benefits is the lien. Such lien shall be subject to the limitations of Connecticut General Statutes § 12-129n(f). There shall be no fee charged or collected for the preparation or recording of any lien pursuant to this section.
[Amended 1-16-2007]
The property tax deferral benefits provided
pursuant to this article shall, in any case where title to real property
is recorded upon the land records of the Town in the name of the taxpayer
or his or her spouse and any other person or persons, be prorated
to reflect the fractional share of such taxpayer or spouse, or, if
such property is a multiple-family dwelling, such tax deferral, pursuant
to this article, shall be prorated to reflect the fractional portion
of such property as occupied by the taxpayer.
[Amended 1-16-2007]
A.
The Collector of Revenue and Assessor shall prescribe
with respect to the officials' respective duties pursuant to this
article such forms and procedures as may be necessary and appropriate
to implement this article. The Assessor, in addition, shall have the
authority and power pursuant to his duties under this article to require
the applicant to produce such pertinent information and documents
for the Assessor's review so as to ensure that the income of applicants
for tax deferral benefits qualifies applicants for benefits hereunder,
provided that all applications, federal income tax returns, and any
additional written information and documentation filed by applicants
for tax deferral benefits pursuant to this article and Connecticut
General Statutes § 12-129n shall, to the extent permitted
by law, be kept confidential and shall, as such, be unavailable for
inspection by the public.
B.
The total abatement of property tax revenue resulting
from the total deferred benefits of this program, based on an estimate
in any tax year by the Board of Directors, which may be granted in
such tax year by the Town pursuant to this article, shall be subject
to the limitations of Connecticut General Statutes § 12-129n(c).
[Amended 1-16-2007]
Any applicant for benefits under this article
aggrieved by any act or final determination of the Assessor or Collector
of Revenue may appeal to the General Manager in accordance with the
following procedure:
A.
The applicant shall, in writing on a form prescribed
by the Assessor, and within 10 business days of the act or final determination
of the Collector of Revenue or Assessor of which the applicant claims
to be aggrieved, submit his or her appeal to the General Manager.
B.
The General Manager shall date stamp the appeal, and
thereafter, within seven calendar days thereof, not including the
date of receipt, schedule a hearing thereon, such hearing to be not
later than 14 calendar days thereafter and shall then notify the applicant,
in writing by first-class mail, postage prepaid, of the date, time
and place of the General Manager's hearing of the applicant's appeal.
C.
At the hearing, at which the applicant may be represented
by legal counsel or otherwise, the applicant shall present evidence
in support of the claimed basis of appeal. The hearing shall be informal,
and the General Manager may request such additional information from
the aggrieved applicant and/or the Assessor or Collector of Revenue
as the General Manager deems necessary and appropriate to rendering
a full and fair decision upon the applicant's appeal.
D.
The hearing, pursuant to this section, may be adjourned
for the purpose of obtaining evidence not immediately available, but
in any case, the General Manager shall render a written decision,
which decision shall be final and not subject to further appeal, by
not later than the 30th calendar day following the General Manager's
receipt of the applicant's appeal.
[Amended 1-16-2007]
A.
If any recipient of tax deferral benefits pursuant to this article for any assessment year transfers, grants or otherwise conveys, in such assessment year, any interest in his or her qualifying principal residence upon which the applicant has received tax deferral benefits, other than a transfer to the applicant's qualified spouse, the amount of the tax deferred under this article shall be the pro rata portion of the tax amount otherwise applicable to such assessment year, such pro rata portion to be determined by the Assessor pursuant to Subsection B of this section.
B.
The pro rata portion of the tax amount due by the applicant to the Town upon the applicant's granting or conveying his or her primary residence pursuant to Subsection A of this section shall be determined by a fraction, the numerator of which shall be the number of full months from the first day of October of such assessment period to the month of grant or conveyance, and the denominator shall be 12.
C.
The grantee of the recipient's interest in his or her principal residence pursuant to Subsection A of this section shall be required, within a period not exceeding 10 days after conveyance, to notify the Assessor of such conveyance. The Assessor shall thereupon notify the Collector of Revenue of the conveyance, and the Collector of Revenue shall, thereupon, mail, first class, postage prepaid, or alternatively, hand a bill to the grantee, stating thereon the total amount of tax computed to include all referral benefits, due to the Town, as determined by the Collector of Revenue. Such tax shall be due and payable and collectible as other property taxes and shall be subject to the same liens and processes of collection otherwise available to the Town pursuant to the General Statutes, provided such tax shall be due in a single installment not later than six months after the date on which the bill is mailed or handed to the grantee. The interest rate for any portion of the tax bill not paid within the six-month period shall be charged at the same rate charged by the Town for delinquent taxes.
[Added 4-17-2007]
A.
There shall be available to any person owning real
property in the Town and who occupies that property as his or her
principal residence, a tax credit in the amounts set forth hereinafter,
provided the following conditions are met:
(1)
Such person shall be 65 years of age or over,
or the spouse of such person living with such person shall be 65 years
of age or over; or such person shall be the surviving spouse of a
taxpayer who otherwise qualified under this article at that time of
his or her death, which surviving spouse shall be 60 years of age
or older, or with respect to real property on which such residents
or their spouses are liable for taxes under Connecticut General Statutes
§ 12-48.
(2)
Such person shall have individually, if unmarried,
or jointly, if married, whether or not separate income taxes were
paid by the spouses during the calendar year preceding the filing
of his or her claim for the tax credit hereunder, adjusted gross income
as defined pursuant to the Internal Revenue Code of 1954, as from
time to time amended; plus tax-exempt interest, as defined pursuant
to § 103 of the Internal Revenue Code of 1954, as from time
to time amended; dividend exclusions pursuant to § 116 of
the Internal Revenue Code of 1954, as from time to time amended; social
security benefits; railroad retirement benefits; income from other
tax-exempt retirement and annuity sources in an amount not greater
than $28,800 if unmarried or $35,300 if married. The foregoing income
limits shall be adjusted periodically and as necessary to coincide
with the income levels established pursuant to Connecticut General
Statutes § 12-170aa.
(3)
Such person has, for one year immediately preceding
the receipt of the tax credit under this article, been a resident
taxpayer of the Town.
(4)
Any person receiving a tax credit pursuant to this article may not receive the benefits in the Town's tax deferral program as outlined in Chapter 285, Article I, §§ 285-6 through 285-14, also referred to as the H.E.L.P. program. Upon making property application to the Town for participation in these programs, if the applicant does not specify between the H.E.L.P. program and this alternate tax credit, the alternate tax credit shall be implemented.
(5)
Any person receiving a tax credit pursuant to
this article may receive the benefits in the State of Connecticut
tax credit program, also referred to as the homeowner's program, pursuant
to Connecticut General Statutes § 12-170e.
B.
Tax credit schedule.
(1)
The amount of the tax credit to be received
by any person who qualifies herein shall be in accordance with the
following schedule:
|
Income
|
Tax Credit
|
Tax Credit
| |||
|
Over
|
To
|
Married
|
Unmarried
| ||
|
I.
|
$-0-
|
$14,400
|
$400
|
$300
| |
|
II.
|
14,400
|
19,400
|
350
|
250
| |
|
III.
|
19,400
|
24,200
|
250
|
150
| |
|
IV.
|
24,200
|
28,800
|
150
|
125
| |
|
V.
|
28,800
|
35,300
|
100
|
0
| |
(2)
The income categories stated herein shall be
adjusted annually consistent with the provisions of Connecticut General
Statutes § 12-170aa, as it may be amended from time to time.
C.
The Board of Directors may review the provisions of
this section periodically, to determine if any adjustments need to
be made with regards to eligibility requirements and benefit provisions.
D.
Notwithstanding the foregoing provisions, any person
owning real property in the Town of Manchester and who receives benefits
pursuant to the State of Connecticut program known as Property Tax
Relief for Elderly Homeowners (elderly tax freeze program) at the
time that program expired, and continues to receive the benefits of
that program, is entitled to an annual tax credit from the Town of
Manchester in an amount that is equal to the amount of annual real
property taxes due the Town of Manchester in excess of the applicable
cap that a property owner receives from the Property Tax Relief for
Elderly Homeowners program. The property owner remains responsible
for the annual payment of the taxes as previously capped by the program.
The provisions of this section shall be applicable to the real property
tax bills due on July 1, 2007, and thereafter.
[Added 10-2-2007[
[Added 6-3-1997]
The Odyssey Community School, Inc., a local
charter school formed pursuant to Chapter 164, Part IVB of the General
Statutes[1] is hereby granted an exemption pursuant to General Statutes
§ 12-81(58) from any taxes assessed against real or personal
property leased to it, so long as the Odyssey Community School, Inc.
continues to use said leased property for educational purposes pursuant
to Chapter 164, Part IVB of the General Statutes.
[1]
Editor's Note: See C.G.S. § 10-66aa
et seq.
[Added 5-18-2004]
A.
The Board of Assessment Appeals for the Town of Manchester
has previously been established in accordance with the Charter of
the Town of Manchester, Sections 2-2 and 5-9, and all applicable statutes
of the State of Connecticut. The purpose of this section is to further
codify the membership and operation of this Board of Assessment Appeals.
B.
Membership of the Board of Assessment Appeals shall
continue to consist of three members appointed by the Board of Directors,
all of whom shall be electors of the Town. Furthermore, and as authorized
by § 9-199(b) of the Connecticut General Statutes, the Board
of Directors may appoint an alternate for each member of the Board
of Assessment Appeals. Each alternate member shall be an elector
of the Town. When seated, an alternate member shall have all the
powers and duties of a member of the Board of Assessment Appeals.
C.
The Board of Directors may, pursuant to § 9-199(c)
of the Connecticut General Statutes, appoint additional members to
the Board of Assessment Appeals for any assessment year.
D.
The Board of Assessment Appeals shall promulgate and
adopt rules of procedures, which rules shall govern the operation
of the Board and the conduct of the hearings held by the Board, provided
said rules of procedure are consistent with all applicable statutes
and regulations of the State of Connecticut, and the provisions of
the Town Charter, and further provided that the rules give any taxpayer
the opportunity to have his appeal heard by two members of the Board.
E.
The compensation of all members of the Board of Assessment
Appeals shall be set by the Board of Directors, annually, as a component
of the Town budget.
[Added 5-4-2010]
The Director of Assessment or Deputy Assessor or Board of Assessment
Appeals is authorized to waive the imposition of a penalty upon owners
of real property used primarily for purposes of producing rental income
under the circumstances and to the extent provided for in Connecticut
General Statutes § 12-63c(d) as revised in Public Act 09-196.
