Sec. 7-328. Taxation. Bonds.
Sec. 7-328. Taxation. Bonds. (a) The territorial limits of the district shall constitute a separate taxing district, and the assessor or assessors of the town shall separate
the property within the district from the other property in the town and shall annually
furnish the clerk of the district with a copy of the grand list of all property in the district
after it has been completed by the board of assessment appeals of the town. If the legislative body of the town elects, pursuant to section 12-62c, to defer all or any part of the
amount of the increase in the assessed value of real property in the year a revaluation
becomes effective and in any succeeding year in which such deferment is allowed, the
grand list furnished to the clerk of the district for each such year shall reflect assessments
based upon such deferment. When the district meeting has fixed the tax rate, the clerk
shall prepare a rate bill, apportioning to each owner of property his proportionate share
of the taxes, which rate bill, when prepared, shall be delivered to the treasurer; and the
district and the treasurer thereof shall have the same powers as towns and collectors of
taxes to collect and enforce payment of such taxes, and such taxes when laid shall be a
lien upon the property in the same manner as town taxes, and such liens may be continued
by certificates recorded in the land record office of the town, and foreclosed in the
same manner as liens for town taxes. The assessor or board of assessment appeals shall
promptly forward to the clerk of the district any certificate of correction or notice of
any other lawful change to the grand list of the district. The district clerk shall, within
ten days of receipt of any such certificate or notice, forward a copy thereof to the treasurer, and the assessment of the property for which such certificate or notice was issued
and the rate bill related thereto shall be corrected accordingly. If the district constructs
any drain, sewer, sidewalk, curb or gutter, such proportion of the cost thereof as such
district determines may be assessed by the board of directors, in the manner prescribed
by such district, upon the property specially benefited by such drain, sewer, sidewalk,
curb or gutter, and the balance of such costs shall be paid from the general funds of the
district. In the construction of any flood or erosion control system, the cost to such
district may be assessed and shall be payable in accordance with sections 25-87 to 25-93, inclusive. Subject to the provisions of the general statutes, the district may issue
bonds and the board of directors may pledge the credit of the district for any money
borrowed for the construction of any public works or the acquisition of recreational
facilities authorized by sections 7-324 to 7-329, inclusive, and such board shall keep a
record of all notes, bonds and certificates of indebtedness issued, disposed of or pledged
by the district. All moneys received by the directors on behalf of the district shall be
paid to the treasurer. No contract or obligation which involves an expenditure in the
amount of (1) ten thousand dollars or more in districts where the grand list is less than
or equal to twenty million dollars, or (2) twenty thousand dollars or more in districts
where the grand list is greater than twenty million dollars, in any one year shall be made
by the board of directors, unless the same is specially authorized by a vote of the district,
nor shall the directors borrow money without like authority. The clerk of the district
shall give written notice to the treasurer of the town in which the district is located of
any final decision of the board of directors to borrow money, not later than thirty days
after the date of such decision. The district may adopt ordinances, with penalties to
secure their enforcement, for the purpose of regulating the carrying out of the provisions
of sections 7-324 to 7-329, inclusive, and defining the duties and compensation of its
officers and the manner in which their duties shall be carried out.
(b) Upon the request of the clerk of any district, the registrar of voters and the
assessor of the town in which the district is located shall provide a list of voters of the
district.
(1949 Rev., S. 769; 1955, S. 343d; 1957, P.A. 465, S. 17(g); P.A. 81-152; P.A. 85-543, S. 4, 7; P.A. 89-370, S. 8, 15;
P.A. 90-23, S. 1, 3; P.A. 95-283, S. 25, 68; P.A. 96-171, S. 1, 16; P.A. 06-148, S. 5.)
History: P.A. 81-152 increased limit on contracts entered into without vote from $500 to $2,000; P.A. 85-543 included
the acquisition of recreational facilities in the possible uses of funds borrowed through the issuance of bonds; P.A. 89-370
designated existing provisions Subsec. (a), increased amount of annual expenditure which requires authorization by vote
of district from $2,000 or more to $5,000 or more in districts where grand list is $20,000,000 or less, or $10,000 or more
in districts where grand list is greater than $20,000,000, required written notice to town treasurer re decision of board of
directors to borrow money and added Subsec. (b) re list of voters; P.A. 90-23 amended Subsec. (a) by raising the limit on
contracts entered into without vote from $5,000 to $10,000 in districts where the grand list is less than $20,000,000 and
from $10,000 to $20,000 in districts where the grand list exceeds $20,000,000, effective April 26, 1990, and applicable to
appropriations for the budget in any town for fiscal years commencing on or after July 1, 1990; P.A. 95-283 amended
Subsec. (a) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 96-171 amended
Subsec. (a) to require the assessor to furnish the district clerk with a copy of "the grand list of all property in the district",
rather than a copy of "the list", and to add provisions requiring the grand list to reflect assessments based upon any deferment
of the increase in the assessed value of real property when the legislative body of the town elects to defer the increase in
the year a revaluation becomes effective or in any succeeding year in which such deferment is allowed, requiring the
assessor or board of assessment appeals to promptly forward to the district clerk any certificate of correction or notice of
any other lawful change to the grand list of the district, requiring the district clerk to forward a copy thereof to the treasurer
within ten days and requiring the assessment and rate bill to be corrected accordingly, effective May 31, 1996; P.A. 06-148 made a technical change in Subsec. (a), effective June 6, 2006.