Sec. 12-44. Municipalities coterminous with or within towns may impose penalty.
Sec. 12-44. Municipalities coterminous with or within towns may impose penalty. Twenty-five per cent of the amount of the valuation of any property taxable by
any city, borough, school district, fire district or other municipal association which bases
its grand list upon that of the town in which it is situated shall be added to such amount
on the assessment list of such municipal association in each case in which twenty-five
per cent has been added to such amount by such town for the failure to file a list as
prescribed by section 12-42 or 12-43; but such penalty shall not be in addition to that
previously imposed in the town assessment.
(1949 Rev., S. 1721; P.A. 87-245, S. 3, 10.)
History: P.A. 87-245 increased penalty from 10% to 25%, effective June 1, 1987, and applicable to assessment years
of municipalities commencing on or after October 1, 1987.