Sec. 12-9. Local officials to file statements concerning taxes. Penalty.
Sec. 12-9. Local officials to file statements concerning taxes. Penalty. The Secretary of the Office of Policy and Management shall annually cause to be prepared by
the tax collector complete statements relating to the mill rate and tax levy during the
preceding year, such statements to be made upon printed blanks to be prepared and
furnished by the secretary to all such officers at least thirty days before the date prescribed by the secretary for the filing of such statements. Any person who neglects to
file a true and correct report in the office of the secretary at the time and in the form
required by him or which, in making and filing such report, includes therein any wilful
misstatement, shall forfeit one hundred dollars to the state, provided the secretary may
waive such forfeiture in accordance with procedures and standards adopted by regulation
in accordance with chapter 54.
(1949 Rev., S. 1686; P.A. 79-610, S. 2, 47; P.A. 87-115, S. 1, 8; P.A. 97-244, S. 7, 13.)
History: Because of effect of P.A. 77-614 "commissioner" referred to commissioner of revenue services rather than
tax commissioner as previously, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980; P.A. 87-115 increased the forfeiture by any
municipal official who fails to file the annual report as required, or includes a wilful misstatement, from $15 to $100 and
provided for waiver of forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and applicable to
annual reports to be submitted for the assessment list of 1987 and each assessment list thereafter; P.A. 97-244 required
tax collector to prepare statements instead of officers and made technical changes, effective July 1, 1997.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.