The Secretary of the Office of Policy and Management shall annually cause to be prepared by the tax collector complete statements relating to the mill rate and tax levy during the preceding year, such statements to be made upon printed blanks to be prepared and furnished by the secretary to all such officers at least thirty days before the date prescribed by the secretary for the filing of such statements. Any person who neglects to file a true and correct report in the office of the secretary at the time and in the form required by him or which, in making and filing such report, includes therein any wilful misstatement, shall forfeit one hundred 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.
(1949 Rev., S. 1686; P.A. 79-610, S. 2, 47; P.A. 87-115, S. 1, 8; P.A. 97-244, S. 7, 13.)
History: Because of effect of P.A. 77-614 “commissioner” referred to commissioner of revenue services rather than tax commissioner as previously, 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. 87-115 increased the forfeiture by any municipal official who fails to file the annual report as required, or includes a wilful misstatement, from $15 to $100 and provided for waiver of forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and applicable to annual reports to be submitted for the assessment list of 1987 and each assessment list thereafter; P.A. 97-244 required tax collector to prepare statements instead of officers and made technical changes, effective July 1, 1997.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
Structure Connecticut General Statutes
Chapter 201 - State and Local Revenue Services. Department of Revenue Services
Section 12-2b. - Duties of Secretary of Office of Policy and Management re municipal assessment.
Section 12-2c. - Certification of revaluation companies.
Section 12-2e. - Closing agreements.
Section 12-2f. - Service of notice by the commissioner.
Section 12-2g. - Sales tax rebate for eligible individuals.
Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services.
Section 12-3a. - Penalty Review Committee. Waiver of penalties; appeals.
Section 12-3b. - Abatement Review Committee.
Section 12-3c. - Criminal history records checks.
Section 12-3d. - Deadline for penalty waiver request.
Section 12-3f. - Small and Medium-Sized Business Users Committee.
Section 12-4. - Proceedings against delinquent tax officers.
Section 12-5. - Fees for witnesses and service of subpoenas.
Section 12-6. - Audit of municipal accounts upon application of state's attorney.
Section 12-7. - Reports concerning assessments and collections.
Section 12-7a. - List of state taxes levied and delinquent taxpayers.
Section 12-7c. - Report on the overall incidence of certain taxes.
Section 12-8. - Recording and deposit of funds.
Section 12-9. - Local officials to file statements concerning taxes. Penalty.
Section 12-16. - Procedure against judge of probate for failure to furnish copies.
Section 12-17. - Inquiries concerning records of probate court.
Section 12-18. - Superior court may order compliance with statute.
Section 12-18a. - Grants to towns for property tax relief based on population.
Section 12-18b. - Grants in lieu of taxes for certain property.
Section 12-18c. - Select payment in lieu of taxes account. Distribution of funds.
Section 12-18d. - Transfers from the General Fund to the Municipal Revenue Sharing Fund.
Section 12-19. - Grants in lieu of taxes on state-owned property; land taken for flood control.
Section 12-19c. - Certification and payment to each town or borough.
Section 12-19f. - Allocation of payments in lieu of taxes for Torrington courthouse.
Section 12-20. - Grant in lieu of taxes on property in Madison.
Section 12-24b. - Inconsistent special acts repealed.
Section 12-25. - Confirmation of amount of unpaid taxes.
Section 12-26. - Equalization and adjustment of grand list.
Section 12-27. - Abstract book and lists.
Section 12-30a. - Imposition of interest. Determination of basis. Regulations.
Section 12-30b. - Limit on interest to be paid on certain tax overpayments.
Section 12-30c. - Penalty imposed on promoters of abusive tax shelters.
Section 12-31. - Examination of books and personnel of railroad and utility companies.
Section 12-32. - Suits not barred by neglect of commissioner.
Section 12-33. - Appeals from action of Commissioner of Revenue Services.
Section 12-33a. - Court waiver of interest on certain taxes due and unpaid prohibited.
Section 12-34. - Taking of acknowledgments by employees of Department of Revenue Services.