Sec. 12-129d. State payment in lieu of tax revenue.
Sec. 12-129d. State payment in lieu of tax revenue. (a) On or before January
first, annually, the tax collector of each municipality shall certify to the Secretary of the
Office of Policy and Management, on a form furnished by the secretary, the amount of
tax revenue which such municipality, except for the provisions of section 12-129b,
would have received, together with such supporting information as said secretary may
require. On or after December 1, 1989, any municipality which neglects to transmit the
claim and supporting information as required by this section shall forfeit two hundred
fifty dollars to the state, provided said secretary may waive such forfeiture in accordance
with procedures and standards adopted by regulation in accordance with chapter 54.
Said secretary shall review each such claim in accordance with the procedure set forth
in section 12-120b. Any claimant aggrieved by the results of the secretary's review shall
have the rights of appeal as set forth in section 12-120b.
(b) The Secretary of the Office of Policy and Management shall, on or before September first, annually, certify to the Comptroller the amount due each municipality under
the provisions of subsection (a) of this section, including any modification of such claim
made prior to September first, and the Comptroller shall draw an order on the Treasurer
on or before the fifth business day following September first and the Treasurer shall
pay the amount thereof to such municipality on or before the fifteenth day of September
following. If any modification is made as the result of the provisions of subsection (a)
of this section on or after the August fifteenth following the date on which the tax
collector has provided the amount of tax revenue in question, any adjustments to the
amount due to any municipality for the period for which such modification was made
shall be made in the next payment the Treasurer shall make to such municipality pursuant
to this section.
(1967, P.A. 755, S. 3, 4; P.A. 74-55, S. 7, 14; 74-338, S. 67, 94; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47; P.A.
85-371, S. 5, 10; 85-561, S. 2, 8; P.A. 87-586, S. 7, 12; P.A. 88-230, S. 1, 12; P.A. 90-73, S. 3, 5; 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; 95-283, S. 18, 68; P.A. 96-261, S. 3, 4; June Sp. Sess. P.A. 01-6, S. 51, 85; P.A. 05-287, S. 17.)
History: P.A. 74-55 set January first deadline for certification to commissioner rather than March first and replaced
"12-129b" with "12-129c"; P.A. 74-338 corrected reference, returning it to original "12-129b"; 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. 85-371 extended
final date for review by the secretary to the January first following deadline for receipt of claims and inserted provisions
concerning modifications resulting in adjustments to amounts due to municipalities, effective July 1, 1985, and applicable
to any grant or claim information received by the secretary of the office of policy and management on or after that date;
P.A. 85-561 added Subsec. (c) providing for a procedure of correction in claim submitted, a procedure of appeal by the
taxpayer, a hearing for the taxpayer before the secretary of the office of policy and management and appeal to the superior
court if the taxpayer is aggrieved in respect to any action of said secretary, effective July 1, 1985, and applicable to the
assessment year in any municipality commencing October 1, 1985, and each assessment year thereafter; P.A. 87-586
amended Subsec. (a) by inserting the forfeiture provision for any municipality which neglects to transmit the information
required by this section for purposes of computing the amount of state reimbursement for property tax loss related to the
program in Sec. 12-129b; P.A. 90-73 amended Subsec. (a) by adding the provision allowing waiver of the municipal
forfeiture for failure to submit information as required for purposes of state reimbursement; P.A. 95-283 amended Subsec.
(a) to change location of appeal from the judicial district in which the municipality is located to the judicial district of
Hartford-New Britain and Subsec. (c) to change location of appeal from the judicial district in which the applicant resides
to the judicial district of Hartford-New Britain, effective October 1, 1996 (Revisor's note: P.A. 88-230, 90-98, 93-142 and
95-220 authorized substitution of "judicial district of Hartford" for "judicial district of Hartford-New Britain" in 1995
public and special acts, effective September 1, 1998); P.A. 96-261 repealed changes made by P.A. 95-283, effective June
10, 1996; June Sp. Sess. P.A. 01-6 deleted former provisions re appeals of decisions of the Secretary of the Office of Policy
and Management, including former Subsec. (c), provided for such appeals in accordance with Sec. 12-120b and made
technical changes for purposes of gender neutrality, effective July 1, 2001; P.A. 05-287 amended Subsec. (b) to change
the deadline for the Secretary of the Office of Policy and Management to certify to the Comptroller the amount due each
municipality from August fifteenth to September first and to change the deadline for the Comptroller's draw of an order
on the Treasurer from on or before the first day of September following to on or before the fifth business day following
September first, effective July 13, 2005.
See Sec. 12-120b re uniform administrative procedure for appeals related to state-reimbursed property tax exemptions,
credits and rebates.