Sec. 12-131. Special forms for assessment lists, abstract books and rate bills.
Sec. 12-131. Special forms for assessment lists, abstract books and rate bills.
The term "rate maker" means the person or board authorized to prepare rate bills for
any municipality. The board of assessors of any municipality, upon written request by
its property tax collector, may prepare tentative forms of individual assessment lists and
of abstract books separating personal property from real estate and, in such case, shall
prepare tentative rules and regulations for the use of such forms in such municipality.
Such tentative forms, rules and regulations shall be submitted to the Secretary of the
Office of Policy and Management. If he approves, they shall be used as of the assessment
date next succeeding such approval. The rate maker in each such municipality shall
prepare tentative forms of rate bills to correspond to such separation on the individual
assessment lists and abstract book and shall submit such tentative forms of rate bills to
said secretary. If said secretary approves, such forms of rate bills shall be used in such
municipality. Said secretary may, at any time, rescind his approval of any form, rule or
regulation provided for by this section. In such event, if it is necessary, the rate maker
shall prepare a new form, rule or regulation and submit the same to said secretary. Each
municipality for which a special form of individual assessment list or of abstract book
or both have been approved in accordance with the provisions of this section shall be
exempt from the provisions of section 12-27 relating to such forms.
(1949 Rev., S. 1814; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)
History: 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.