Sec. 12-107g. Classification of land as marine heritage land.
Sec. 12-107g. Classification of land as marine heritage land. (a) An owner of
land may apply for its classification as maritime heritage land, as defined in section
12-107b, on any grand list of a municipality by filing a written application for such
classification with the assessor thereof not earlier than thirty days before or later than
thirty days after the assessment date, provided in a year in which a revaluation of all
real property in accordance with section 12-62 becomes effective such application may
be filed not later than ninety days after such assessment date. The assessor shall determine whether such land is maritime heritage land and, if such assessor determines that
it is maritime heritage land, he or she shall classify and include it as such on the grand list.
(b) An application for classification of land as maritime heritage land shall be made
upon a form prescribed by the Secretary of the Office of Policy and Management and
shall set forth a description of the land, a general description of the use to which it is
being put, a statement of the potential liability for tax under the provisions of sections
12-504a to 12-504f, inclusive, and such other information as the assessor may require
to aid the assessor in determining whether such land qualifies for such classification.
(c) Failure to file an application for classification of land as maritime heritage land
within the time limit prescribed in subsection (a) of this section and in the manner and
form prescribed in subsection (b) of this section shall be considered a waiver of the right
to such classification on such assessment list.
(d) Any person aggrieved by the denial of any application for the classification of
land as maritime heritage land shall have the same rights and remedies for appeal and
relief as are provided in the general statutes for taxpayers claiming to be aggrieved by
the doings of assessors or boards of assessment appeals.
(P.A. 07-127, S. 1.)
History: P.A. 07-127 effective July 1, 2007.