reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 40a - Certification of Assessors and Tax Collectors › Certification and Recertification of Assessors › Section 12-40a-9 - Comprehensive examinations

Current through July 10, 2024
(a) The Committee
				shall annually conduct a comprehensive examination for the CCMA I and CCMA II
				designations. The time and location of each such examination, as well as the
				form and content thereof, shall be determined by the Committee. Applications to
				take such examinations may be obtained from the Secretary of the Office of
				Policy and Management or from the Committee chair, whose name and business
				address shall be filed annually with the Secretary of the State.
(b) No person shall take a comprehensive
				examination unless he or she has been approved by the Committee. Such approval
				shall be granted only if the person has successfully completed the prescribed
				education program and meets the minimum experience requirements related to the
				designation being sought.
(c) The
				minimum experience requirements shall be as follows:
(1) A person shall have a minimum of three
				years of experience in property assessment or appraisal or in a related field
				of endeavor, in order to take the comprehensive examination for designation as
				a CCMA I; and
(2) A person shall
				have a minimum of four years experience in property assessment or appraisal or
				in a related field of endeavor, in order to take the comprehensive examination
				for designation as a CCMA II. Such experience shall be one of increasing
				responsibility, at least two years of which is at an appraisal and/or
				administrative level in an assessor's office.
Connecticut Administrative Code › Title 12 - Taxation › 62f - Minimum Standards for Computer Assisted Mass Appraisal › Section 12-62f-2 - Grant-in-aid eligibility

Current through July 10, 2024
Each municipality eligible for financial assistance pursuant to
				Section
				12-62f
				of the Connecticut General Statutes, may make application for a grant-in-aid to
				the Secretary for the acquisition or modification of a CAMA system. Such
				application shall be approved by said Secretary upon a determination that said
				system meets the requirements of the data management, valuation, assessment
				administration and tax collection modules set forth in Sections
				12-62f-3
				through
				12-62f-6,
				inclusive, of these regulations.
Connecticut Administrative Code › Title 12 - Taxation › 62f - Minimum Standards for Computer Assisted Mass Appraisal › Section 12-62f-3 - Data management module

Current through July 10, 2024
(a) The
			 applications contained within the valuation, assessment administration and tax
			 collection modules are dependent upon the data management module. As such, the
			 valuation, assessment administration and tax collection modules shall be able
			 to interface with the data management module. At a minimum, the data management
			 module shall consist of the fields described in this subsection, provided such
			 fields may be contained in multiple related files.
(1) With respect to all real property, the
			 following assessment administration data fields shall be required: Parcel
			 identification number; property type; OPM approved grand list abstract codes;
			 exemption codes; land assessment; building assessment; total assessment; prior
			 assessment; census tract; value; current property owner; mailing address;
			 property location; building permit number and building permit date.
(2) With respect to all real property, the
			 following property characteristic data fields shall be required: Neighborhood
			 code; total acreage; frontage; square feet; zoning; construction style;
			 construction quality grade; condition; total floor area; number of stories;
			 basement finish type; plumbing; heating type; cooling type; exterior wall type;
			 sketch dimensions, which may be in multiple fields; utilities; year built; date
			 of last record update; inspection date; inspected by; inspection type; reviewed
			 by; alpha/numeric comment field of at least 256 characters; and twenty
			 user-defined fields.
(A) With respect to
			 residential property, the following data fields shall also be required:
			 Occupancy; attic; number of bathrooms; number of bedrooms; number of rooms;
			 number of fireplaces; garage attached; garage detached; out building(s); yard
			 improvement(s); and pool.
(B) With
			 respect to non-residential property, the following data fields shall also be
			 required: Number of stories; story height; elevator; yard improvement(s); use
			 type by percentage of total building area or square feet; number of apartment
			 units; number of such units by type; net operating income; capitalization rate;
			 and value by the income approach.
(3) With respect to all real property, the
			 following ownership and sales data for an unlimited number of property
			 transfers shall be required: Date on which a property's ownership was
			 transferred; volume in which the deed related to such transfer is recorded;
			 page of volume in which the deed related to such transfer is recorded; deed
			 type; property owner; sales price; sale date; indicator of the validity of the
			 sale; and validity code.
(4) With
			 respect to all property, the following data for the tax collection process
			 shall be required: Tax district codes; mill rates; real estate escrow code;
			 total tax; lien fee; tax paid; and delinquency code.
Connecticut Administrative Code › Title 12 - Taxation › 62f - Minimum Standards for Computer Assisted Mass Appraisal › Section 12-62f-4 - Valuation module

Current through July 10, 2024
(a) The valuation
			 module shall provide for the determination of the value of all real property
			 based upon accepted appraisal methodology, using a table- or formula-driven
			 system. At a minimum, the valuation module shall have the ability to perform
			 the tasks described in this subsection and shall also allow for the editing of
			 the data fields described in this section.
(1)
			 With respect to land, the valuation module shall have the capacity to compute
			 value based upon one or more of the following: Square feet; acreage; standard
			 lot size; frontage/depth; and/or unit. In addition, said module shall allow for
			 the editing of land values based upon market-derived adjustment factors, using
			 at least two of the following: Unit value; fractional acreage; and front foot
			 adjusted for depth.
(2) With
			 respect to residential property, the valuation module shall have the capacity
			 to: Compute replacement cost new, less depreciation; provide user-modifiable
			 tables or formulas for various types of buildings; provide user-modifiable
			 depreciation tables for age and condition variables; compute the value of each
			 yard improvement (e.g., swimming pool, tennis court, detached garage, and
			 shed); allow for the acceptance, rejection or adjustment of table- or
			 formula-derived values; allow for on-line sketch input; provide for the
			 automatic computation of total square footage; provide for the automatic
			 computation of gross living area; and provide for the computation of other area
			 measurement(s) as defined by the user. In addition, the valuation module shall
			 have the capacity to allow user-modifiable selection criteria to identify up to
			 three properties that are most comparable to the property for which a value is
			 being determined.
(3) With respect
			 to apartment, commercial and industrial properties, the valuation module shall
			 have the capacity to: Compute replacement cost new, less depreciation; provide
			 user-modifiable tables or formulas for various types of structures or
			 buildings; provide user-modifiable depreciation tables for age and condition
			 variables; compute the value of each yard improvement (e.g., paving, and
			 fencing); allow for the acceptance, rejection or adjustment of table- or
			 formula-derived values; and provide for the automatic computation of total
			 square footage. In addition, said module shall have the capacity to compute the
			 value of property using the income approach, by use of the direct
			 capitalization method.
Connecticut Administrative Code › Title 12 - Taxation › 62f - Minimum Standards for Computer Assisted Mass Appraisal › Section 12-62f-6 - Tax collection module

Current through July 10, 2024
(a) The tax
			 collection module shall have the ability to interface with both the data
			 management and assessment administration modules. The tax collection module
			 shall have the following capabilities: Ability to produce rate books and tax
			 bills in OPM approved format; ability to reflect assessment changes as made by
			 the Board of Assessment Appeals and any other lawful corrections and
			 adjustments on tax bills; ability to process new owner and address changes
			 prior to tax billing, with the retention and reflection of the October 1 owner
			 on the rate book and tax bill; ability to process a delinquency code(s) to tax
			 bill file indicating back taxes due; ability to provide a multi-digit code(s)
			 for the identification of real estate escrow bank payments; ability to post
			 refunds; ability to calculate interest and lien amounts due; ability to store
			 at least fifteen prior years worth of tax collection records; ability to audit
			 file listings and to review all data input; ability to output rate book/tax
			 bill files to create tax collection/tax receivable files including the amount
			 of total tax due and each installment thereof; ability to produce monthly trial
			 balance; provide two-level password protection; and ability to integrate
			 collection and posting functions. Said module should also provide security
			 sufficient for tax collector operations.
(b) Said module shall also be able to
			 generate the following reports in hard copy and/or to provide the required data
			 to a magnetic diskette: Rate Book total; total of tax bills; alias tax
			 warrants; summary of certificates of correction by list year; suspended tax
			 report; monthly trial balance report; and the following OPM reports: M-36A -
			 Reimbursement of Revenue Loss-Elderly Freeze; M-42B - Totally Disabled
			 Exemptions; and M-65 - Newly Acquired Manufacturing Machinery and Equipment. In
			 addition, said module shall provide for the: Printing of tax bills and/or the
			 listing of owners by bank in alphabetical order and the preparation of
			 delinquency notices as follows: Tax reminder notices; demand notices; lien
			 notice; real estate tax liens; and reports to the Department of Motor Vehicles
			 of delinquent motor vehicle taxes.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-2 - General provisions

Current through July 10, 2024
Performance-based revaluation standards shall consist of two
				acceptable methods as set forth in section
				12-62i-3
				and
				12-62i-4
				of the Regulations of Connecticut State Agencies. The assessor shall utilize
				one of the methods so described.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-3 - Ratio testing standards

Current through July 10, 2024
(a) Compiling
			 Market Value Data
(1) A file of all real
			 property sales transactions for the sales time period used shall be
			 established. For each such transaction the following information shall be
			 included in the file: parcel identification number, property location, United
			 States Census Bureau census tract number, date of sale, sales price, property
			 assessment as of the date of the sale, property class, and any other salient
			 property characteristics as of the date of the sale. The sales price of the
			 property and its condition as of the date of the sale should be verified, if
			 possible, with the buyer or seller.
(2) If the sale property is not considered a
			 market sale as delineated in subdivision (9) of section
			 12-62i-1
			 of the Regulations of Connecticut State Agencies, the file shall contain the
			 reason for such determination.
(3)
			 The file may reflect an adjustment to the property sales price. The reason(s)
			 for the adjustment shall be documented. Reasons for such an adjustment may
			 include, but are not be limited to:
(A) The
			 fact that personal property is included in the transaction;
(B) The existence of a lease that does not
			 represent market rent, as defined in section
			 12-63b
			 of the Connecticut General Statutes; and
(C) The effects of price changes reflected in
			 the real estate market between the date of sale and the assessment date that is
			 the effective date of a revaluation.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-5 - Certification

Current through July 10, 2024
(a) On a form prescribed by the Secretary,
			 the assessor shall certify that all real property located within the town has
			 been revalued and that the revaluation meets the performance-based revaluation
			 standards of subsections (b) or (c) of section
			 12-62i-2 of
			 the Regulations of Connecticut State Agencies. Said form shall be signed and
			 filed in the office of the assessor on or before the date the grand list that
			 reflects real property assessments based on the revaluation is signed and filed
			 pursuant to section
			 12-55
			 of the Connecticut General Statutes. A copy of said form shall also be
			 submitted to the town clerk, who shall record such form on the land records,
			 and to the chief executive officer of the town and the Secretary, within ten
			 days of the date it is signed by the assessor.
(b) If the revaluation was conducted in whole
			 or in part by one or more companies, as defined in subdivision (7) of section
			 12-62i-1
			 of the Regulations of Connecticut State Agencies, the form shall be co-signed
			 by a person employed by each such company who is certified by the Secretary as
			 a revaluation company supervisor in accordance with subsection (d) of section
			 12-2b-6
			 of the Regulations of Connecticut State Agencies.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-6 - Administration of penalty

Current through July 10, 2024
(a) If the
			 Secretary determines that a town has failed to comply with the provisions of
			 sections
			 12-62i-3
			 or
			 12-62i-4
			 of the Regulations of Connecticut State Agencies, as the case may be, the
			 Secretary shall send written notification to the town's chief executive officer
			 by May first that the town is subject to the penalty pursuant to section 12-62i
			 of the General Statutes. The Secretary shall cause the certification made to
			 the State Comptroller for each applicable grant-in-aid to the town during such
			 fiscal year, to reflect the amount of reduction in such grant-in-aid.
(b) If a town has failed to comply and is not
			 eligible to receive any such state grants-in-aid, the Secretary shall send a
			 written demand to the chief executive officer of the town for the immediate
			 payment to the State Treasurer of an amount equal to three per cent of the
			 town's property tax levy for the fiscal year immediately preceding. Such
			 payment shall be required to be made within ninety days of the date said demand
			 is received.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-7 - Appeals

Current through July 10, 2024
The chief executive officer of any town that is aggrieved by
				the action of the secretary in issuing notification of the imposition of a
				penalty in accordance with section
				12-62i-6
				of the Regulations of Connecticut State Agencies, may appeal to the secretary
				within thirty days of such notice. Such appeal shall be in writing and shall
				contain a reason for the appeal. Such appeal will be considered a contested
				case in accordance with chapter 54 of the Connecticut General
				Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns › Section 12-62i-8 - Effective date

Current through July 10, 2024
Sections
				12-62i-1
				to
				12-62i-7 of
				the Regulations of Connecticut State Agencies are effective with respect to a
				revaluation implemented on or after October 1, 2002.
Connecticut Administrative Code › Title 12 - Taxation › 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures › Section 12-81g-1 - Definitions

Current through July 10, 2024
As used in these regulations, the following terms have the
				meaning ascribed to them in this section.
"Claimant" means any person entitled to an exemption from
				property tax in accordance with subdivisions (19), (20), (21), (22), (23),
				(24), (25), or (26) of section
				12-81 of
				the Connecticut General Statutes.
"Qualifying income" means (1) adjusted gross income as
				determined for purposes of the federal income tax plus any other income not
				included in such adjusted gross income, or (2) for claimants awarded a United
				States Department of Veterans Affairs disability rating of 100%, adjusted gross
				income as determined for purposes of the federal income tax.
"Secretary" means the Secretary of the Office of Policy and
				Management.
Connecticut Administrative Code › Title 12 - Taxation › 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures › Section 12-81g-2 - Application and determination of eligibility

Current through July 10, 2024
(a) Any
			 claimant, believing himself entitled to an additional exemption under
			 subsection (a) or (b) of Section
			 12-81g
			 of the Connecticut General Statutes shall apply to the assessor or assessors of
			 the municipality in which he resides for such additional exemption at any time
			 from February first to and including October first of the year in which such
			 additional exemption is initially claimed. Reapplications shall be submitted
			 biennially thereafter.
(1) In the case of an
			 extenuating circumstance of a claimant's illness or incapacitation, evidenced
			 by a physician's certificate to that effect, the claimant may make written
			 application to the assessor for an extension of the application period. Such
			 request shall be made on or prior to the thirty-first day of December next
			 following the deadline for filing such applications.
(2) Upon receipt of a written request from
			 such claimant, the assessor may allow an extension of time not exceeding thirty
			 (30) days within which an application may be filed for such additional
			 exemption.
Connecticut Administrative Code › Title 12 - Taxation › 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures › Section 12-81g-3 - Reimbursement to municipalities

Current through July 10, 2024
(a) On or before
			 the first day of August for each year, each municipality shall file a claim
			 with the Secretary for reimbursement to which such municipality is entitled
			 under subsection (e) of Section
			 12-81g
			 of the Connecticut General Statutes. The claim shall be made on a form
			 prescribed and furnished by the Secretary and shall be accompanied by such
			 supporting information as the Secretary may require. The reimbursement claim
			 shall include:
(1) A certification of the
			 claim signed by the assessor and tax collector of the municipality;
(2) The names and addresses of those
			 receiving the additional exemptions under subsections (a), (b) and (d) of
			 Section
			 12-81g
			 of the Connecticut General Statutes; the amount of such exemptions; and the
			 amount of tax revenue lost to the municipality due to such
			 exemptions;
(3) Copies of all
			 applications required by Section
			 12-81g-2(b)
			 of the Regulations of Connecticut State Agencies;
(4) Copies of any affidavits received from
			 any other municipality in accordance with Section
			 12-94
			 of the Connecticut General Statutes;
(5) Copies of any letters granting claimants
			 an extension of the time to file their applications.
Connecticut Administrative Code › Title 12 - Taxation › 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures › Section 12-81g-4 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a town, city, borough, consolidated town and city or
				consolidated town and borough is required to forfeit the amount specified as a
				penalty in subsection (g) of §
								12-81g
				of the Connecticut General Statutes, for failure to comply with the filing
				provisions of Section
				12-81g-3
				of the Regulations of Connecticut State Agencies, he shall cause to be sent to
				the chief executive officer thereof a notification of the penalty amount due
				and a request for its prompt payment. The forfeit shall be required to be in
				the form of a bank check, certified check or money order made payable to the
				Treasurer of the State of Connecticut and forwarded to the Secretary of the
				Office of Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures › Section 12-81g-5 - Penalty waiver procedures

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-81g
			 of the general statutes, may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the claim for reimbursement for
			 which the penalty waiver is sought. Such application, which shall set forth the
			 reason for the waiver request, shall be signed by the official responsible for
			 filing the claim and co-signed by the chief executive officer of the town,
			 city, borough, consolidated town and city, or consolidated town and borough. It
			 must be established to the Secretary's satisfaction that the failure to file in
			 a timely manner and in the form required, was due to reasonable cause and was
			 not intentional or due to neglect. Examples of reasonable cause shall include,
			 but not be limited to, the following:
(1) An
			 Act of God;
(2) A vacancy in the
			 position of the official responsible for filing the claim for reimbursement.
			 Such vacancy, which may be due to death, serious illness or resignation, must
			 have occurred within sixty days of the claim filing date;
(3) Failure regarding delivery of any such
			 claim, provided it is established to the Secretary's satisfaction that a
			 reasonable attempt to make timely delivery had been made;
(4) Administrative or technical problems
			 encountered with regard to the filing of such claim, including but not limited
			 to:
(A) Adoption of a computer system, or
			 conversion to an alternate computer system, wherein serious problems concerning
			 retrieval of the data to be submitted were not resolved prior to the claim
			 filing date. It must be established to the Secretary's satisfaction that
			 attempts to resolve such problems were undertaken within a reasonable period of
			 time prior to such date;
(B)
			 Failure on the part of the town, city, borough, consolidated town and city or
			 consolidated town and borough to establish a mill rate within thirty days of
			 the claim filing date;
(C) The
			 enactment of legislation by the General Assembly in the session immediately
			 preceding the claim filing date, which would require a substantial
			 recalculation of the amount of revenue loss to be claimed;
(D) Failure on the part of the town, city,
			 borough, consolidated town and city or consolidated town and borough to receive
			 from the Secretary at least thirty days prior to the claim filing date, the
			 form(s) necessary for submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 94a - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-94a-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a municipality is required to forfeit the amount
				specified as a penalty for failure to comply with the provisions of Section
				12-94a
				of the general statutes, he shall cause to be sent to the chief executive
				officer of the municipality, a notification of the penalty amount due and a
				request for its prompt payment. The forfeit shall be required to be in the form
				of a bank check, certified check or money order made payable to the Treasurer
				of the State of Connecticut and forwarded to the Secretary of the Office of
				Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 94a - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-94a-2 - Penalty waiver procedure

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-94a
			 of the general statutes may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the claim for reimbursement for
			 which the penalty waiver is sought. Such application, which shall set forth the
			 reason for the penalty waiver request, shall be signed by the official
			 responsible for filing the claim and co-signed by the chief executive officer
			 of the municipality or the district. It must be established to the Secretary's
			 satisfaction that the failure to file in a timely manner and in the form
			 required, was due to reasonable cause and was not intentional or due to
			 neglect. Examples of reasonable cause shall include, but not be limited to, the
			 following:
(1) An Act of God;
(2) A vacancy in the position of the official
			 responsible for filing the claim for reimbursement. Such vacancy, which may be
			 due to death, serious illness or resignation, must have occurred within sixty
			 days of the claim filing date;
(3)
			 Failure regarding delivery of any such claim, provided it is established to the
			 Secretary's satisfaction that a reasonable attempt to make timely delivery had
			 been made;
(4) Administrative or
			 technical problems encountered with regard to the filing of such claim,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the claim filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the municipality
			 to establish a mill rate within thirty days of the claim filing date.
(C) The enactment of legislation by the
			 General Assembly in the session immediately preceding the claim filing date,
			 which would require a substantial recalculation of the amount of reimbursement
			 of revenue loss to be claimed;
(D)
			 Failure on the part of the municipality to receive from the Secretary at least
			 thirty days prior to the claim filing date, the form(s) necessary for
			 submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 107d - Policies and Standards for Evaluating Land Proposed for Classification as Forest Land › Section 12-107d-3 - Standards for forest land classification

Current through July 10, 2024
A qualified forester may certify in writing that land meets the
				State Forester's standards for classification of land as forest land if the
				forester examines the subject land according to the procedures established in
				subsection (d) of section
				12-107d-4
				of the Regulations of Connecticut State Agencies and finds that it meets the
				following criteria:
(1) Tree
			 Distribution.
Land proposed for forest land classification shall have trees
				distributed throughout its area except as provided in subparagraph (A) of
				subdivision (2) of this subsection.
(2) Area.
(A) Land proposed for forest land
			 classification shall satisfy the requirements of section
			 12-107b(2)
			 of the Connecticut General Statutes, provided that the following treeless
			 features may be included in the total acres proposed for forest land
			 classification, if the combined acreage of all such features is less than five
			 (5) percent of the total acreage proposed for such classification:
(i) ledge outcrops that are surrounded by and
			 contained within the forest land;
(ii) streams or rivers less than 100 feet
			 wide;
(iii) unpaved roads providing
			 access only to the land proposed for forest classification, (paved roads or
			 roads providing access to other land may not be included);
(iv) ponds, lakes or other bodies of water
			 less than one-half acre in size that are surrounded by and contained within the
			 forest land;
(v) power lines, pipe
			 lines or other easements, provided the land within such easements is not
			 cultivated or pastured;
(vi)
			 swamps, marshes or bogs that are surrounded by and contained within the forest
			 land; and
(vii) gravel pits or
			 other excavated areas that are non-operating, entirely worked out, are less
			 than one-half acre in size and are surrounded by and contained within the
			 forest land.
Connecticut Administrative Code › Title 12 - Taxation › 107d - Policies and Standards for Evaluating Land Proposed for Classification as Forest Land › Section 12-107d-4 - Qualified forester's report

Current through July 10, 2024
(a)
Cover
			 Page.
The report of a qualified forester to an owner shall be in writing
			 in permanent ink and shall include a cover page on a form prescribed by the
			 State Forester. The cover page shall include:
(1) the owner(s) of record as found in the
			 municipal land records;
(2) the
			 name, address and telephone number of the owner(s) receiving the completed
			 report from the forester;
(3) the
			 location of the real property containing the land proposed for forest land
			 classification, including: the town or towns where it is located; the street
			 address and map, block and lot number(s) as found in the municipal land records
			 for each component lot containing the land proposed for forest land
			 classification and the total acreage for each such component lot;
(4) within each component lot containing the
			 land proposed for forest land classification, the total number of acres that
			 the qualified forester determines conform to the standards for forest land
			 classification as found in section
			 12-107d-3
			 of the Regulations of Connecticut State Agencies;
(5) A signed statement by the qualified
			 forester who has authored the report, stating in writing: "I swear that:
(1) I have personally examined the land
			 proposed for forest land classification in compliance with the policies,
			 procedures and standards required by section
			 12-107d
			 of the Connecticut General Statutes and its associated regulations;
(2) the information contained in this report
			 is true, accurate and complete to the best of my knowledge and belief; and
(3) the land identified in the
			 report as Forest Land meets the standards for such classification as
			 established by the State Forester. I understand that failure to comply with
			 such policies, procedures and standards shall be grounds for suspension or
			 revocation of my certification to evaluate land for classification as Forest
			 Land pursuant to section
			 12-107d
			 of the Connecticut General Statutes.";
(6) The name, address and forest practitioner
			 certification number of the qualified forester who has authored the
			 report;
(7) The handwritten
			 signature of the qualified forester who has authored the report; and
(8) The date the report was transmitted to
			 the owner(s).
Connecticut Administrative Code › Title 12 - Taxation › 107d - Policies and Standards for Evaluating Land Proposed for Classification as Forest Land › Section 12-107d-5 - Inspections by the state forester

Current through July 10, 2024
In the performance of his or her duties under section
				12-107d
				of the Connecticut General Statutes and sections
				12-107d-1
				to
				12-107d-4,
				inclusive, of the Regulations of Connecticut State Agencies, the State Forester
				or his or her designee may, pursuant to subdivision (5) of subsection (a) of
				section
				22a-6
				of the Connecticut General Statutes, enter at all reasonable times, in
				accordance with constitutional limitations, upon public or private property,
				for the purpose of determining compliance with the requirements of section
				12-107d
				of the Connecticut General Statutes and sections
				12-107d-1
				to
				12-107d-4,
				inclusive, of the Regulations of Connecticut State Agencies.
Connecticut Administrative Code › Title 12 - Taxation › 120 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-120-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that an assessor or board of assessors is required to
				forfeit the amount specified as a penalty for failure to comply with the
				provisions of Section
				12-120
				of the general statutes, he shall cause to be sent to the assessor or board of
				assessors a notification of the penalty amount due and a request for its prompt
				payment. The forfeit shall be required to be in the form of a bank check,
				certified check or money order made payable to the Treasurer of the State of
				Connecticut and forwarded to the Secretary of the Office of Policy and
				Management.
Connecticut Administrative Code › Title 12 - Taxation › 120 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-120-2 - Penalty waiver procedures

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-120
			 of the general statutes may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the report for which the penalty
			 waiver is sought. Such application, which shall set forth the reason for the
			 waiver request, shall be signed by the official responsible for filing the
			 report and co-signed by the chief executive officer of the municipality. It
			 must be established to the Secretary's satisfaction that the failure to file in
			 a timely manner and in the form required, was due to reasonable cause and was
			 not intentional or due to neglect. Examples of reasonable cause shall include,
			 but not be limited to, the following:
(1) An
			 Act of God;
(2) A vacancy in the
			 position of the town clerk. Such vacancy, which may be due to death, serious
			 illness or resignation, must have occurred within sixty days of the report
			 filing date;
(3) Failure regarding
			 delivery of the report, provided it is established to the Secretary's
			 satisfaction that a reasonable attempt to make timely delivery had been
			 made;
(4) Administrative or
			 technical problems encountered with regard to the filing of the report,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the report filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the town clerk to
			 receive from the Secretary at least thirty days prior to the filing date, the
			 form(s) necessary for submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 129b - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-129b-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a municipality is required to forfeit the amount
				specified as a penalty for failure to comply with the provisions of Section
				12-129b
				of the general statutes, he shall cause to be sent to the chief executive
				officer of the municipality, a notification of the penalty amount due and a
				request for its prompt payment. The forfeit shall be required to be in the form
				of a bank check, certified check or money order made payable to the Treasurer
				of the State of Connecticut and forwarded to the Secretary of the Office of
				Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 129b - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-129b-2 - Penalty waiver procedure

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-129b
			 of the general statutes as amended may be waived by the Secretary of the Office
			 of Policy and Management provided he receives a written application for waiver
			 within thirty business days of the filing date of the report of benefit
			 adjustments for which the penalty waiver is sought. Such application, which
			 shall set forth the reason for the waiver request, shall be signed by the
			 official responsible for filing the report and co-signed by the chief executive
			 officer of the town. It must be established to the Secretary's satisfaction
			 that the failure to file in a timely manner and in the form required, was due
			 to reasonable cause and was not intentional or due to neglect. Examples of
			 reasonable cause shall include, but not be limited to, the following:
(1) An Act of God;
(2) A vacancy in the position of the official
			 responsible for filing the report. Such vacancy, which may be due to death,
			 serious illness or resignation, must have occurred within sixty days of the
			 report filing date;
(3) Failure
			 regarding delivery of any such report, provided it is established to the
			 Secretary's satisfaction that a reasonable attempt to make timely delivery had
			 been made;
(4) Administrative or
			 technical problems encountered with regard to the filing of the report,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the report filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the municipality
			 to establish a mill rate within thirty days of the report filing
			 date;
(C) The enactment of
			 legislation by the General Assembly in the session immediately preceding the
			 report filing date, which would require a substantial recalculation of the
			 amount of benefit adjustment to be reported;
(D) Failure on the part of the municipality
			 to receive from the Secretary at least thirty days prior to the filing date,
			 the form(s) necessary for submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 129d - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-129d-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a municipality is required to forfeit the amount
				specified as a penalty for failure to comply with the provisions of Section
				12-129d
				of the general statutes, he shall cause to be sent to the chief executive
				officer of the municipality, a notification of the penalty amount due and a
				request for its prompt payment. The forfeit shall be required to be in the form
				of a bank check, certified check or money order made payable to the Treasurer
				of the State of Connecticut and forwarded to the Secretary of the Office of
				Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 129d - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs › Section 12-129d-2 - Penalty waiver procedure

Current through July 10, 2024
(a) The penalty
			 pursuant to subsection (a) of Section
			 12-129d
			 of the general statutes may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the claim for reimbursement for
			 which the penalty waiver is sought. Such application, which shall set forth the
			 reason for the waiver request, shall be signed by the official responsible for
			 filing the report and co-signed by the chief executive officer of the
			 municipality. It must be established to the Secretary's satisfaction that the
			 failure to file in a timely manner and in the form required, was due to
			 reasonable cause and was not intentional or due to neglect. Examples of
			 reasonable cause shall include, but not be limited to, the following:
(1) An Act of God;
(2) A vacancy in the position of the official
			 responsible for filing the claim for reimbursement. Such vacancy, which may be
			 due to death, serious illness or resignation, must have occurred within sixty
			 days of the report filing date;
(3)
			 Failure regarding delivery of any such claim, provided it is established to the
			 Secretary's satisfaction that a reasonable attempt to make timely delivery had
			 been made;
(4) Administrative or
			 technical problems encountered with regard to the filing of such claim,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the claim filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the municipality
			 to establish a mill rate within thirty days of the claim filing date;
(C) The enactment of legislation by the
			 General Assembly in the session immediately preceding the claim filing date,
			 which would require a substantial recalculation of the amount of reimbursement
			 of revenue loss to be claimed.
(D)
			 Failure on the part of the municipality to receive from the Secretary at least
			 thirty days prior to the claim filing date, the form(s) necessary for
			 submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 130a - Certification of Assessors and Tax Collectors › Section 12-130a-1 - Definitions

Current through July 10, 2024
As used in sections 12-130a-1 to 12-130a-8, inclusive, of the
				Regulations of Connecticut State Agencies, the following terms have the meaning
				ascribed to them in this section, unless the context clearly indicates
				otherwise:
(1) "Application" means a
			 written request made in the form and manner as prescribed by the
			 Committee;
(2) "Appellant" means a
			 person aggrieved by a decision of the Committee;
(3) "CCMC" means Certified Connecticut
			 Municipal Collector;
(4)
			 "Committee" means the Certified Connecticut Municipal Collector Committee, the
			 members of which are appointed in accordance with the provisions of Section
			 12-130a of the Connecticut General Statutes;
(5) "Payment" means the remittance of a
			 required fee to the Committee in coins or currencies of the United States, made
			 in the form of a bank check, certified check, money order or any other form of
			 payment acceptable to the Committee; and
(6) "Secretary" means the Secretary of the
			 Office of Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 130a - Certification of Assessors and Tax Collectors › Section 12-130a-2 - Collector Certification

Current through July 10, 2024
(a) Competence in
			 tax collection administration in the State of Connecticut shall be evidenced by
			 a Certified Connecticut Municipal Collector (CCMC) designation. Such
			 designation shall be awarded by the Secretary to candidates who are recommended
			 by the Committee. No candidate shall be recommended by the Committee for the
			 CCMC designation unless the candidate has passed the comprehensive examination
			 pursuant to Section
			 12-130a-5
			 of the Regulations of Connecticut State Agencies, and has fulfilled a three (3)
			 year municipal tax collection experience requirement pursuant to Section
			 12-130a-6 of the Regulations of Connecticut State Agencies.
(b) Each CCMC designation shall be subject to
			 recertification in accordance with Section 12-130a-8 of the Regulations of
			 Connecticut State Agencies on a staggered cycle starting January 1, 2021. The
			 initial recertification year for persons who have attained their CCMC
			 designation prior to January 2,2021, shall be determined solely by the
			 Committee, on a five-year staggered cycle for the years 2021 to 2025,
			 inclusive, with an average of twenty (20) percent of such persons assigned to
			 each of said years, except that CCMC designations awarded in 2020 shall be
			 subject to recertification in 2025. The Committee shall notify, in writing,
			 each such designee of such designee's initial recertification date not later
			 than thirty (30) days after the Committee's determination.
Connecticut Administrative Code › Title 12 - Taxation › 130a - Certification of Assessors and Tax Collectors › Section 12-130a-3 - Eligibility requirements

Current through July 10, 2024
A person may satisfy the eligibility requirements for taking
				the comprehensive examination by either of the following methods:
(a)
Regular Method:
(1) Successfully complete the prescribed
			 training program consisting of four basic courses:
CCMC I- Connecticut Tax Collection Administration and
				Law
CCMC II- Connecticut Tax Collection Enforcement and Law
CCMC III- Municipal Finance Administration and
				Management
CCMC IV- Connecticut Government, Supervision and Public
				Relations
(A) A person shall have
			 received a passing grade in each of the four basic course examinations to be
			 eligible to take the comprehensive examination.
(B) Any candidate who fails a CCMC course
			 examination shall be eligible to retake the course and examination.
Connecticut Administrative Code › Title 12 - Taxation › 130a - Certification of Assessors and Tax Collectors › Section 12-130a-4 - CCMC courses

Current through July 10, 2024
(a) Course
			 schedules and registration fees shall be determined by the Committee. The
			 Committee shall review such fees annually and may increase or decrease such
			 fees to reflect costs incurred, enrollment levels and subsidies.
(b) No person shall be eligible to attend
			 class sessions or take a course examination unless the registration fee has
			 been paid in full. The Committee may cancel courses due to insufficient
			 enrollment.
(c) No person may
			 register for more than two courses at a time. CCMC Course I and II may not be
			 taken concurrently.
(d) Instructors
			 for any CCMC course shall be approved by the Committee. No person shall be
			 approved as an instructor unless he or she holds a current CCMC
			 designation.