Recent acts appear to have been enacted largely by rote, rather than with consideration of many of the specific errors being addressed. Moreover, Connecticut is virtually unique in passing such an omnibus bill. Many other states, in accord with this analysis, have self-validating provisions for many of these matters. The way in which Connecticut addresses these defects should be reconsidered and revised. The validation acts, however, cannot be discussed in a vacuum.
Different dynamics apply with respect to each of the various validating provisions.
This report reviews each of the specific current provisions. The report considers the history of each provision, what specifically is intended to be validated, why the current approach is no longer viable, and whether additional legislation is necessary to preserve public policy. Where new legislation is necessary, suggested changes are set out in a proposed Commission bill. The appendices to the report also include similar provisions from other states. Validating Assessment Lists, Taxes, Tax Liens, Tax Rates, and Other Actions Related to Tax Levies.