State Statutes

Question 1

Which Statute requires a taxpayer to file an annual Personal Property Declaration with the
assessor of the town in which the personal property is subject to taxation?

Answer 1

What is §12-41

Question 2

Which Statute provides that Connecticut registered motor vehicles are not to be included on a declaration. (Registered vehicles and snowmobiles may be included if they are
subject to taxation by a town other than the one in which they are registered.)?

Answer 2

What is §12-41

Question 3

Which Statute provides for the imposition of a 25% assessment penalty when a taxpayer omits taxable personal property or fails to file. The penalty is not applicable if a
declaration is sent to the town where it must be filed and the postmark date (as
defined in §1-2a) is within the allowed filing period?

Answer 3

What is §12-41

Question 4

Which Statute allows personal property owners to electronically file and sign annual personal property declarations on a form the assessor provides, as long as the municipality
(1) has the technological capability to accept electronic signatures and (2) agrees
to accept them?

Answer 4

What is §12-41

Question 5

Which Statute states: Owners of manufacturing and biotechnology facilities use the exemption application that is part of the Personal Property Declaration to identify property eligible for the exemption under §12-81(76)?

Answer 5

What is §12-41

Question 6

Which Statute states: Assessors may disclose commercial or financial information in a Personal Property Declaration to municipal officers for tax collection purposes. CGS §9-
185 defines municipal officers?

Answer 6

What is §12-41

Question 7

Which Statute states: Tangible Personal Property does not include a sign placed on a property indicating that the property is for sale or lease.

Answer 7

What is §12-41

Question 8

Which Statute provides that OPM is the successor to DRS (the agency that administers state taxes) in matters related to municipal finance, the assessment and taxation of
property and certain state grants to municipalities.

Answer 8

What is §12-1c and §12-1d

Question 9

Which Statute sets forth the duties of the Secretary of OPM?

Answer 9

What is §12-2b

Question 10

Which Statute states that OPM shall: Develop, in conjunction with DoAG, schedules of land values every five years, for property classified as farm, forest or open space under P.A. 490 (§12-107a to §12-107e, inclusive)?

Answer 10

What is §12-2b

Question 11

Which Statute states that OPM shall: Develop regulations setting forth standards and testing for revaluation companies and their personnel, to ensure competence in property appraisal and valuation. (See RCSA §12-2b-1 to §12-2b-19). As the agency that administers
these regulations, OPM must:
a. Certify revaluation companies and their personnel to operate in the State of
Connecticut;
b. Maintain lists of certified revaluation companies and, upon request, assist
towns in drafting contracts for revaluation; and
c. Conduct investigations of revaluation companies and/or their personnel and
withdraw certification, if necessary.

Answer 11

What is §12-2b

Question 12

Which Statute states that OPM shall: Make inquiries concerning municipal tax collection.

Answer 12

What is §12-2b

Question 13

Which Statute states that: OPM may hold meetings, conferences and/or schools for assessors, tax collectors and municipal finance officers?

Answer 13

What is §12-2b

Question 14

Which Statute defines a revaluation company? Requires each such company to be certified and requires certifications to be renewed every five years?

Answer 14

What is §12-2c

Question 15

Which Statute states that OPM can take any steps necessary to see that an assessor performs his duties in compliance with the law?

Answer 15

What is §12-4

Question 16

Which Statute allows OPM to order an audit of municipal finances if the State’s Attorney so directs?

Answer 16

What is §12-6

Question 17

Which Statute requires OPM to annually compile and publish statistics concerning property assessment and tax collection?

Answer 17

What is §12-7

Question 18

Which Statute requires tax collectors to file annual reports, on or before July 1st, of mill rates and property tax levies. The data is used in the determination of various municipal
grants and PILOT programs. Failure to file a timely report results in penalty of
$100. (For penalty waiver procedure, see RCSA §12-9-2.)

Answer 18

What is §12-9

Question 19

Which Statute allows DRS to share certain information with chief executive officers (or their authorized representatives), assessors and/or town clerks, provided such
information is not subject to a written agreement with a tax officer of another state
prohibiting disclosure. These officials may receive a list of real or personal
property that is or may be subject to taxation in their towns, a list of persons with
an address in their towns who have been issued licenses, permits or certificates,
and certain conveyance tax information?

Answer 19

What is §12-15

Answer 20

What is §