Connecticut Administrative Code
Title 12 - Taxation
81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures
Section 12-81g-3 - Reimbursement to municipalities

Universal Citation: CT Reg of State Agencies 12-81g-3

Current through September 9, 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.

(b) A computer generated print-out may be substituted in lieu of the prescribed reimbursement claim for the information required in subdivision (2) of subsection (a) of this section.

(c) The Secretary shall, on or before December first following receipt of such claims, certify to the Comptroller the amount due to each municipality under the provisions of Section 12-81g(e) of the Connecticut General Statutes. The Comptroller shall draw his order on the Treasurer on or before the following December fifteenth, and the Treasurer shall pay the amount thereof to each such municipality on or before the following December thirty-first.

(d) The Secretary shall notify each municipality which has submitted a reimbursement claim of his acceptance or modification of the claim not later than the August first next succeeding the deadline for the receipt of such claims. Any municipality aggrieved by the action of said Secretary may request a reconsideration within thirty (30) days after receipt of such notification. Such request shall be made in writing and shall state the reason for such request. If the municipality has so requested, the Secretary shall, in his discretion, grant the municipality an oral hearing and shall provide ten days (10) notice of the time and place of the hearing. The Secretary shall notify the municipality in writing of his determination regarding the request for reconsideration.

(e) If any recomputation is effected as a result of the provisions of subsection (d) of this section, any adjustments to the amount due to such municipality shall be made in the next payment the treasurer shall make to such municipality pursuant to subsection (e) of Section 12-81g of the Connecticut General Statutes.

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