Sec. 7-339r. Tax levy for benefit of special services district.
Sec. 7-339r. Tax levy for benefit of special services district. (a) An ordinance
establishing a special services district shall provide the time and manner for determining
the levy on real property within such district which is recommended by the board of
commissioners of such district pursuant to subsection (e) of section 7-339n.
(b) In order to provide that different areas, and different land use categories, within
any such special services district may share equitably in the funding of such district in
proportion to the different benefits to be derived therefrom, an ordinance establishing
a special services district may divide such district into subdistricts, and such ordinance
may further provide a separate basis for the determination of the levy recommended
pursuant to subsection (e) of section 7-339n on taxable interests in real property within
each such subdistrict.
(c) (1) An ordinance establishing a special services district may create, for taxing
purposes only, different categories of land use within such district, and such ordinance
may further provide a separate basis for the determination of the levy recommended
pursuant to subsection (e) of section 7-339n on each such category of land use. (2) If
an ordinance establishing such a district divides such district into subdistricts, and if such
ordinance also creates different land use categories, such ordinance may also provide a
basis for the determination of the levy recommended pursuant to subsection (e) of section
7-339n on taxable interests in real property in a land use category in any such subdistrict
which is different from the basis for determining the levy recommended on taxable
interests in real property in the same land use category in another subdistrict or in other
subdistricts.
(d) An ordinance establishing a special services district shall provide that, when
the board of commissioners of such district shall, in a timely manner, recommend to
the legislative body of the municipality in which such district is located a levy upon the
taxable interests in real property within such district, pursuant to subsection (e) of section
7-339n and pursuant to such ordinance, it shall be the obligation of such legislative body
to impose such levy as a municipal levy, and such levy shall be in addition to the regular
municipal levy, and it shall be the obligation of the municipality to collect such levy
for the benefit of such district. All moneys received by the board of commissioners of
any such district or by a municipality on behalf of any such district shall be paid into
the general fund of such municipality where an account shall be maintained of such
moneys for the benefit of such district. Any provision of the general statutes, any special
act or any municipal charter to the contrary notwithstanding, the treasurer of such municipality shall disburse such funds in accordance with an annual budget adopted by the
board of commissioners of such district.
(P.A. 73-621, S. 6; P.A. 83-587, S. 8, 96.)
History: P.A. 83-587 made a technical amendment.