Bill Text: CT SB00182 | 2018 | General Assembly | Comm Sub
Bill Title: An Act Concerning Municipal Tax Appeals And Contingency Agreements.
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2018-05-08 - House Calendar Number 566 [SB00182 Detail]
Download: Connecticut-2018-SB00182-Comm_Sub.html
General Assembly |
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February Session, 2018 |
*_____SB00182PD____032618____* |
AN ACT CONCERNING MUNICIPAL TAX APPEALS AND CONTINGENCY AGREEMENTS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-117a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):
(a) Any person, including any lessee of real property whose lease has been recorded as provided in section 47-19 and who is bound under the terms of his lease to pay real property taxes, claiming to be aggrieved by the action of the board of tax review or the board of assessment appeals, as the case may be, in any town or city may, within two months from the date of the mailing of notice of such action, make application, in the nature of an appeal therefrom, with respect to the assessment list for the assessment year commencing October 1, 1989, October 1, 1990, October 1, 1991, October 1, 1992, October 1, 1993, October 1, 1994, or October 1, 1995, and with respect to the assessment list for assessment years thereafter, to the superior court for the judicial district in which such town or city is situated, which shall be accompanied by a citation to such town or city to appear before said court. Such citation shall be signed by the same authority and such appeal shall be returnable at the same time and served and returned in the same manner as is required in case of a summons in a civil action. The authority issuing the citation shall take from the applicant a bond or recognizance to such town or city, with surety, to prosecute the application to effect and to comply with and conform to the orders and decrees of the court in the premises. Any such application shall be a preferred case, to be heard, unless good cause appears to the contrary, at the first session, by the court or by a committee appointed by the court. The pendency of such application shall not suspend an action by such town or city to collect not more than seventy-five per cent of the tax so assessed or not more than ninety per cent of such tax with respect to any real property for which the assessed value is five hundred thousand dollars or more, and upon which such appeal is taken. If, during the pendency of such appeal, a new assessment year begins, the applicant may amend his application as to any matter therein, including an appeal for such new year, which is affected by the inception of such new year and such applicant need not appear before the board of tax review or board of assessment appeals, as the case may be, to make such amendment effective. The court shall have power to grant such relief as to justice and equity appertains, upon such terms and in such manner and form as appear equitable, and, if the application appears to have been made without probable cause, may tax double or triple costs, as the case appears to demand; and, upon all such applications, costs may be taxed at the discretion of the court. If the assessment made by the board of tax review or board of assessment appeals, as the case may be, is reduced by said court, the applicant shall be reimbursed by the town or city for any overpayment of taxes, together with interest and any costs awarded by the court, or, at the applicant's option, shall be granted a tax credit for such overpayment, interest and any costs awarded by the court. Upon motion, said court shall, in event of such overpayment, enter judgment in favor of such applicant and against such city or town for the whole amount of such overpayment, less any lien recording fees incurred under sections 7-34a and 12-176, together with interest and any costs awarded by the court. The amount to which the assessment is so reduced shall be the assessed value of such property on the grand lists for succeeding years until the tax assessor finds that the value of the applicant's property has increased or decreased.
(b) Any person who acts on behalf of an applicant in an appeal brought pursuant to subsection (a) of this section, who is not an attorney admitted to the bar of this state, shall be a certified or provisionally licensed real estate appraiser pursuant to sections 20-500 to 20-528, inclusive.
(c) Any certified or provisionally licensed real estate appraiser who acts on behalf of an applicant in an appeal brought pursuant to subsection (a) of this section shall not enter into a contingency fee agreement with such applicant regarding such appeal.
(d) Notwithstanding the provisions of subsection (b) of this section, in an appeal brought pursuant to this section, no witness shall offer expert testimony concerning the value of the applicant's property if such witness is compensated on a contingency basis for such testimony.
Sec. 2. Section 12-119 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2018):
(a) When it is claimed that a tax has been laid on property not taxable in the town or city in whose tax list such property was set, or that a tax laid on property was computed on an assessment which, under all the circumstances, was manifestly excessive and could not have been arrived at except by disregarding the provisions of the statutes for determining the valuation of such property, the owner thereof or any lessee thereof whose lease has been recorded as provided in section 47-19 and who is bound under the terms of his lease to pay real property taxes, prior to the payment of such tax, may, in addition to the other remedies provided by law, make application for relief to the superior court for the judicial district in which such town or city is situated. Such application may be made within one year from the date as of which the property was last evaluated for purposes of taxation and shall be served and returned in the same manner as is required in the case of a summons in a civil action, and the pendency of such application shall not suspend action upon the tax against the applicant. In all such actions, the Superior Court shall have power to grant such relief upon such terms and in such manner and form as to justice and equity appertains, and costs may be taxed at the discretion of the court. If such assessment is reduced by said court, the applicant shall be reimbursed by the town or city for any overpayment of taxes in accordance with the judgment of said court.
(b) Any person who acts on behalf of an applicant in an application for relief made pursuant to subsection (a) of this section, who is not an attorney admitted to the bar of this state, shall be a certified or provisionally licensed real estate appraiser pursuant to sections 20-500 to 20-528, inclusive.
(c) Any certified or provisionally licensed real estate appraiser who acts on behalf of an applicant in an application for relief made pursuant to subsection (a) of this section shall not enter into a contingency fee agreement with such applicant regarding such appeal.
(d) Notwithstanding the provisions of subsection (b) of this section, in an application for relief made pursuant to this section, no witness shall offer expert testimony concerning the value of the applicant's property if such witness is compensated on a contingency basis for such testimony.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
July 1, 2018 |
12-117a |
Sec. 2 |
July 1, 2018 |
12-119 |
PD |
Joint Favorable Subst. |