Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.
Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase. (a) On or before the thirty-first day of January of each year, except as
otherwise specifically provided by law, the assessors or board of assessors shall publish
the grand list for their respective towns. Each such grand list shall contain the assessed
values of all property in the town, reflecting the statutory exemption or exemptions to
which each property or property owner is entitled, and including, where applicable, any
assessment penalty added in accordance with section 12-41 or 12-57a for the assessment
year commencing on the October first immediately preceding. The assessor or board
of assessors shall lodge the grand list for public inspection, in the office of the assessor
on or before said thirty-first day of January, or on or before the day otherwise specifically
provided by law for the completion of such grand list. The town's assessor or board of
assessors shall take and subscribe to the oath, pursuant to section 1-25, which shall be
certified by the officer administering the same and endorsed upon or attached to such
grand list. For the grand list of October 1, 2000, and each grand list thereafter, each
assessor or member of a board of assessors who signs the grand list shall be certified
in accordance with the provisions of section 12-40a.
(b) Prior to taking and subscribing to the oath upon the grand list, the assessor or
board of assessors shall equalize the assessments of property in the town, if necessary,
and make any assessment omitted by mistake or required by law. The assessor or board
of assessors may increase or decrease the valuation of any property as reflected in the
last-preceding grand list, or the valuation as stated in any personal property declaration
or report received pursuant to this chapter. In each case of any increase in valuation of
a property above the valuation of such property in the last-preceding grand list, or the
valuation, if any, stated by the person filing such declaration or report, the assessor or
board of assessors shall mail a written notice of assessment increase to the last-known
address of the owner of the property the valuation of which has increased. All such
notices shall be subject to the provisions of subsection (c) of this section. Notwithstanding the provisions of this section, a notice of increase shall not be required in any year
with respect to a registered motor vehicle the valuation of which has increased. In the
year of a revaluation, the notice of increase sent in accordance with subsection (f) of
section 12-62 shall be in lieu of the notice required by this section.
(c) Each notice of assessment increase sent pursuant to this section shall include:
(1) The valuation prior to and after such increase; and (2) information describing the
manner in which an appeal may be filed with the board of assessment appeals. If a notice
of assessment increase affects the value of personal property and the assessor or board of
assessors used a methodology to determine such value that differs from the methodology
previously used, such notice shall include a statement concerning such change in methodology, which shall indicate the current methodology and the one that the assessor or
assessors used for the valuation prior to such increase. Each such notice shall be mailed
not earlier than the assessment date and not later than the tenth calendar day immediately
following the date on which the assessor or board of assessors signs and attests to the
grand list. If any such assessment increase notice is sent later than the time period prescribed in this subsection, such increase shall become effective on the next succeeding
grand list.
(1949 Rev., S. 1734; 1957, P.A. 324; P.A. 79-149, S. 1, 2; P.A. 87-95, S. 1, 2; 87-245, S. 5, 10; P.A. 95-283, S. 2, 68;
P.A. 96-171, S. 4, 16; P.A. 97-68, S. 1, 3; 97-254, S. 5, 6; P.A. 99-189, S. 7, 20; P.A. 03-269, S. 1.)
History: P.A. 79-149 made notice of increased assessment mandatory at all times, rather than dependent upon request
of person in cases where valuation higher than that stated by person filing, and detailed the contents of the notice, effective
May 16, 1979, and applicable to the assessment list in any town for 1979 and any assessment list thereafter; P.A. 87-95
added Subsec. (b) providing that written notice of assessment increases as required in Subsec. (a) shall be mailed to property
owners on or before the tenth day following the date on which the grand list abstract is signed and attested to by the assessor
and that if such notice of increase is mailed later than required, such increase shall not become effective until the next
succeeding grand list, effective May 6, 1987, and applicable to the assessment year commencing October 1, 1987, and
each assessment year thereafter; 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; P.A. 95-283 amended Subsec. (a) to require
assessors who sign grand list of October 1, 2000, and thereafter, to be certified and Subsec. (b) to replace on or before the
tenth day with no earlier than the assessment date and no later than the tenth calendar day, effective July 6, 1995; P.A. 96-171 amended Subsec. (a) to add provision requiring the notice to include information describing the manner in which an
appeal may be filed with the board of assessment appeals, effective May 31, 1996; P.A. 97-68 amended Subsec. (a) to
eliminate the notice under Sec. 12-55 in any year that a notice is sent under Sec. 12-62(f), effective May 27, 1997, and
applicable to assessment years commencing on and after October 1, 1997; P.A. 97-254 amended Subsec. (a) to add provision
re notice sent in accordance with Sec. 12-62(f) in year of revaluation and deleted "or any improvement thereon" with
respect to increase, effective June 27, 1997; P.A. 99-189 amended Subsec. (a) to provide that grand lists be kept in the
assessor's office instead of town clerks office and that assessor required to notify taxpayer when methodology changes,
effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999;
P.A. 03-269 substantially revised section, deleting former Subsecs. (a) and (b) and adding new Subsecs. (a) to (c), inclusive,
re publication of grand lists, changes in property valuation and notices of assessment increases, effective July 1, 2003.
See Sec. 12-117 re extension of time for assessors and boards of tax review to complete their duties.
The law must be strictly complied with. 7 C. 550; 67 C. 528. Every article on an assessment list must appear to be
legally taxable. 10 C. 127; 14 C. 72; see 30 C. 394; 39 C. 176; 43 C. 309; 44 C. 477. Omissions and mistakes can be taken
advantage of only by those in whose lists they occur. 15 C. 447; see 65 C. 456. Agency of a majority of board of assessors
necessary to a valid assessment. 18 C. 189. Assessors liable for altering assessment list after lodgment with town clerk.
28 C. 201. Assessment list is not a record. 30 C. 395. Assessors may consult special committee as to valuations, provided
they themselves actually determine value. 83 C. 499. Power of assessors to alter lists under this section ceases when they
are lodged with town clerk. 102 C. 210. List is not best evidence of existence of assessment, but if admitted without
objection it may be given such weight as trial court reasonably thinks it deserves. 107 C. 134. Power of assessors exists
to alter assessment during lawful period for performance of duties. 108 C. 258. Requirement that assessors be sworn is
mandatory; but exact form of oath is merely directory; a substantial compliance is sufficient. 104 C. 583. Legislature may
constitutionally validate abstract where assessors were not sworn. Id., 585. Cited. 117 C. 393. Failure to give notices of
increase to individual taxpayers does not invalidate the grand list as a whole. 122 C. 228. Cited. Id., 403. Cited. 128 C.
649. Cited. 136 C. 32. If portion of parcel of land is sold, such portion becomes separate parcel and subsequent valuation
of it is an original valuation; therefore no duty to give written notice to owner. 147 C. 262. Cited. 171 C. 372. Since tax
assessments are a matter of public record, they are subject to best evidence rule. Id. Cited. 179 C. 111; Id., 712. Cited. 201
C. 1. Cited. 203 C. 425. Cited. 210 C. 233. Cited. 232 C. 335. Cited. 240 C. 422. Section cannot be used by taxpayer to
compel an interim revaluation of property. 249 C. 63.
Cited. 3 CA 393. Statute authorizes but does not compel municipal tax assessor to conduct interim revaluations of
property to achieve a fair and equal assessment for all taxpayers. Thus, assessor may increase real property assessment
between decennial revaluations when a sale of property in question demonstrates that the property has greatly increased
in value in relation to other properties in the municipality. 70 CA 442.
Does not limit public inspection to completed grand lists. 32 CS 583. Imposes only an affirmative duty to make completed
grand lists available for public inspection and is not inconsistent with Secs. 1-19 and 1-20. Id., 590.
Subsec. (a):
Cited. 241 C. 382.