Sec. 32-9s. State grants in lieu of taxes on exempt property of manufacturing facilities in distressed municipalities, targeted investment communities or enterprise zones and exempt property of servic
Sec. 32-9s. State grants in lieu of taxes on exempt property of manufacturing
facilities in distressed municipalities, targeted investment communities or enterprise zones and exempt property of service facilities. The state shall make an annual
grant payment to each municipality, to each district, as defined in section 7-325, which
is located in a distressed municipality, targeted investment community or enterprise
zone and to each special services district created pursuant to chapter 105a which is
located in a distressed municipality, targeted investment community or enterprise zone
in the amount of fifty per cent of the amount of that tax revenue which the municipality
or district would have received except for the provisions of subdivisions (59), (60) and
(70) of section 12-81. On or before the first day of August of each year, each municipality
and district shall file a claim with the Secretary of the Office of Policy and Management
for the amount of such grant payment to which such municipality or district is entitled
under this section. The claim shall be made on forms prescribed by the secretary and
shall be accompanied by such supporting information as the secretary may require.
Any municipality or district which neglects to transmit to the secretary such claim and
supporting documentation as required by this section shall forfeit two hundred fifty
dollars to the state, provided the secretary may waive such forfeiture in accordance with
procedures and standards adopted by regulation in accordance with chapter 54. The
secretary shall review each such claim as provided 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. The secretary shall, on or before the December fifteenth next
succeeding the deadline for the receipt of such claims, certify to the Comptroller the
amount due under this section, including any modification of such claim made prior to
December fifteenth, to each municipality or district which has made a claim under the
provisions of this section. The Comptroller shall draw an order on the Treasurer on or
before the fifth business day following December fifteenth, and the Treasurer shall pay
the amount thereof to each such municipality or district on or before the following
December thirty-first. If any modification is made as the result of the provisions of this
section on or after the December first following the date on which the municipality or
district has provided the amount of tax revenue in question, any adjustment to the amount
due to any municipality or district for the period for which such modification was made
shall be made in the next payment the Treasurer shall make to such municipality or
district pursuant to this section. In the fiscal year commencing July 1, 2003, and in each
fiscal year thereafter, the amount of the grant payable to each municipality and district
in accordance with this section shall be reduced proportionately in the event that the
total amount of the grants payable to all municipalities and districts exceeds the amount
appropriated.
(P.A. 78-303, S. 85, 136; 78-357, S. 9, 16; P.A. 80-267, S. 5; P.A. 83-280, S. 1, 3; P.A. 84-203, S. 1, 2; P.A. 85-371,
S. 9, 10; P.A. 86-258, S. 3, 8; P.A. 87-115, S. 5, 8; P.A. 88-230, S. 1, 12; 88-287, S. 2, 5; P.A. 89-235, S. 4, 5; P.A. 90-98,
S. 1, 2; 90-270, S. 18, 38; June Sp. Sess. P.A. 91-14, S. 9, 30; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; 95-283, S. 21,
68; P.A. 96-239, S. 14, 15, 17; 96-261, S. 3, 4; June Sp. Sess. P.A. 99-1, S. 17, 51; June Sp. Sess. P.A. 01-6, S. 55, 85;
May Sp. Sess. P.A. 04-2, S. 24; P.A. 05-287, S. 14.)
History: P.A. 78-303 allowed substitution of commissioner of revenue services for tax commissioner in P.A. 78-357
to fulfill purposes of P.A. 77-614; P.A. 80-267 made provisions applicable to all municipalities where previously they
applied solely to "distressed" municipalities; P.A. 83-280 provided for grant payment to special districts and special services
districts located within distressed municipalities; P.A. 84-203 changed administrative references from commissioner of
revenue services to secretary of the office of policy and management, changed filing date from July first to August first
and specified period for appeal; P.A. 85-371 extended deadline for review by the secretary to the following August first
and inserted provisions concerning modifications after that date, effective July 1, 1985, and applicable to grant or claim
information received by secretary of the office of policy and management on or after that date; P.A. 86-258 added provisions
re grants in the case of certain service manufacturing facilities located in an enterprise zone; P.A. 87-115 added the
provisions for forfeiture by any municipality which neglects to transmit the claim and supporting documentation as required
and provided for waiver of such forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and
applicable to claims required to be submitted on or before August 1, 1989, and thereafter; P.A. 88-287 added provisions
re payments for revenue a municipality or district would have received except for the provisions of Sec. 12-81(70), effective
June 6, 1988, and applicable to assessment years of municipalities commencing on or after October 1, 1988; P.A. 89-235
amended Subdiv. (3) to make technical changes to the categories of certified manufacturing facilities located in an enterprise
zone which are defined in the Standard Industrial Classification Manual, and deleted the requirement for the creation of
ten or more new employment positions for such facilities; P.A. 90-270 expanded eligibility to districts located in targeted
investment communities and enterprise zones and expanded the categories of activities that can be engaged in by business
to include health services, fishing, hunting and trapping, motor freight transportation and warehousing, water transportation,
transportation by air, transportation services, security and commodity brokers, dealers, exchanges and services; June Sp.
Sess. P.A. 91-14 amended Subdiv. (1) to decrease the grant amount related to Subdivs. (59) and (60) of Sec. 12-81 from
75% of the tax revenue otherwise payable to 50%, effective September 19, 1991, and applicable to grant payments made
in the fiscal year commencing July 1, 1991, and in each fiscal year thereafter; P.A. 95-283 changed location of appeal
from the judicial district in which the municipality or district is located 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", effective September 1, 1998); P.A. 96-239 expanded
SIC category list to include telemarketing, effective July 1, 1996; P.A. 96-261 repealed changes made by P.A. 95-283,
effective June 10, 1996; June Sp. Sess. P.A. 99-1 deleted Subdiv. (3) re grants with respect to certain manufacturing
facilities, and made a technical change, effective July 1, 1999; June Sp. Sess. P.A. 01-6 deleted former provisions re notice
and appeal of decisions of the Secretary of the Office of Policy and Management, added provisions re appeal in accordance
with Sec. 12-120b and made technical changes, effective July 1, 2001; May Sp. Sess. P.A. 04-2 made a technical change
and provided for pro rata reduction of grants under section in the event the total amount due to municipalities exceeds the
amount appropriated, effective May 12, 2004, and applicable to assessment years commencing on or after October 1,
2002; P.A. 05-287 changed "December first" to "December fifteenth" and changed "on or before the following December
fifteenth" to "the fifth business day following December fifteenth", effective July 13, 2005.