Sec. 12-43. Property of nonresidents.
Sec. 12-43. Property of nonresidents. Each owner of tangible personal property
located in any town for three months or more during the assessment year immediately
preceding any assessment day, who is a nonresident of such town, shall file a declaration
of such personal property with the assessors of the town in which the same is located
on such assessment day, if located in such town for three months or more in such year,
otherwise, in the town in which such property is located for the three months or more
in such year nearest to such assessment day, under the same provisions as apply to
residents, and such personal property shall not be liable to taxation in any other town
in this state. The declaration of each nonresident taxpayer shall contain the nonresident's
post-office and street address. The assessors shall mail blank declaration forms to each
nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, at least fifteen days before the expiration of the time for filing
such declaration. If the identity or mailing address of a nonresident taxpayer is not
discovered until after the expiration of time for filing a declaration, the assessor shall, not
later than ten days after determining the identity or mailing address, mail a declaration to
the nonresident taxpayer. Said taxpayer shall file the declaration not later than fifteen
days after the date such declaration is sent. Each nonresident taxpayer who fails to file
a declaration in accordance with the provisions of this section shall be subject to the
penalty provided in subsection (d) of section 12-41. As used in this section, "nonresident" means a person who does not reside in the town in which such person's tangible
personal property is located on the assessment day, or a company, corporation, limited
liability company, partnership or any other type of business enterprise that does not
have an established place for conducting business in such town on the assessment day.
(1949 Rev., S. 1720; P.A. 75-454, S. 1, 2; P.A. 76-322, S. 20, 27; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A.
82-458, S. 1, 3; P.A. 99-189, S. 4, 20.)
History: P.A. 75-454 deleted requirement that blank forms be mailed at least 15 days before expiration of filing time
and inserted requirement that nonresidents file lists within 15 days after receiving blank forms; P.A. 76-322 repealed
1975 amendments, returning statute to pre-1975 status; P.A. 77-614 substituted commissioner of revenue services for tax
commissioner, 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. 82-458 amended provisions concerning period of time
personal property of nonresidents of any town must be located in such town to be subject to tax therein by deleting "more
than seven months during the year" and substituting "three months or more during the assessment year immediately
preceding any assessment day", effective June 8, 1982 and applicable in any town with respect to assessment years commencing October 1, 1981, and thereafter; P.A. 99-189 added procedure for discovery and assessment of nonresident
property owner and defined nonresident, effective June 23, 1999, and applicable to assessment years of municipalities
commencing on or after October 1, 1999.
See Sec. 12-71 re personal property subject to tax generally.
This section is merely directory. 30 C. 402. Personal property of nonresidents as a general rule not taxable. 47 C. 484.
Cited. 123 C. 546. Cited. 145 C. 375. Cited. 147 C. 287. Applicability to nonresident corporations and discussed in relation
to Sec. 12-59. 166 C. 405. Cited. 189 C. 690. Cited. 212 C. 167; Id., 639. Cited. 227 C. 826. Cited. 240 C. 192. Corporation's
motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the corporation maintains
its principal place of business, irrespective of where its motor vehicles are actually located. 266 C. 706. Nothing in section
overrides the specific exemption from declaration of personal property provided by Sec. 12-41(b). Id.
Cited. 29 CS 125.