Sec. 12-81a. Property subject to tax exemption. Liability of purchaser.
Sec. 12-81a. Property subject to tax exemption. Liability of purchaser. (a) The
purchaser, his heirs, successors or assigns, of any property which, on the assessment
date prior to such sale, was tax-exempt to any extent in accordance with the provisions
of section 12-81 or with respect to which taxes for the current tax year were abated to
any extent in accordance with the provisions of chapter 204, shall be liable for the
payment of municipal taxes on that portion of such property which was so exempt or
with respect to which taxes were so abated, from the date on which the conveyance is
placed on the land records of the town in which such property is situated, as provided
in subsection (b) of this section, including a prorated share of taxes for the tax year in
which the transfer took place. Such liability shall attach to the property as a charge
thereon.
(b) Such purchaser shall place the deed or other instrument by which such property
was conveyed on the land records of the town in which it is situated within ten days
after such instrument is delivered to him and, in addition, shall within the same period
notify, in writing, the assessor of the town of the transfer; provided, if the purchaser
fails so to record the deed or instrument, such failure shall waive rights of appeal as
provided hereinafter and shall subject the purchaser to a ten per cent surtax.
(c) Notwithstanding other provisions of this chapter, not later than fifteen days after
receipt by the assessor of such notice of purchase, the assessor shall add such property
or the exempt portion thereof, to the taxable grand list of the town in the name of the
purchaser at its normal full assessment value, subject to any exemption for which such
purchaser may be eligible in accordance with the provisions of section 12-81, prorated
from the date of transfer to the next assessment date, and shall not later than five days
thereafter notify the purchaser and the tax collector of the town of the assessment so
placed upon the property.
(d) The purchaser may appeal the doings of the assessor to the board of assessment
appeals and the Superior Court as otherwise provided in this chapter; provided such
appeal shall be extended in time to the next succeeding board of assessment appeals, if
the statutory period for the meeting of such board has passed.
(e) Upon receipt of such notice from the assessor, the tax collector of the town shall,
if such notice is received after the normal billing date, within ten days thereafter mail
or hand a bill to the purchaser based upon an amount prorated by the assessor. Such tax
shall be due and payable and collectible as other municipal taxes and subject to the same
liens and processes of collection; provided such tax shall be due and payable in an initial
or single installment due and payable not sooner than thirty days after the date such bill
is mailed or handed to the purchaser, and in any remaining, regular installments, as the
same are due and payable, and the several installments of a tax so due and payable shall
be equal.
(f) The provisions of this section shall not apply to any purchaser the property of
which is exempt from taxation.
(1963, P.A. 352; 1967, P.A. 649; 1969, P.A. 382, S. 1, 2; P.A. 75-515, S. 1, 2; P.A. 76-436, S. 301, 681; P.A. 95-283,
S. 39, 68.)
History: 1967 act essentially replaced former provisions; 1969 act made technical correction in Subsec. (b) and added
Subsec. (f); P.A. 75-515 clarified meaning of tax-exempt in Subsec. (a), included tax abatements and clarified that new
exemptions may apply for purchaser in Subsec. (c); P.A. 76-436 substituted superior court for court of common pleas in
Subsec. (d) and made technical changes in Subsec. (a), effective July 1, 1978; P.A. 95-283 amended Subsec. (d) to replace
board of tax review with board of assessment appeals, effective July 6, 1995.
"Tax year" means assessment year. Section discussed. 164 C. 178.